Exemption limit increased for retirement-related payments, extending higher tax-free ceiling for employees retiring or incapacitated after 1985. The Government, exercising the power under the proviso to the income-tax clause, increased the monetary ceiling applicable to the three specified purposes for retirement-related exemptions in relation to employees who retire, become incapacitated, die, or whose employment is terminated on or after the operative date in 1985; the notification was subsequently superseded by a later notification.