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    <title>Amendment of section 10</title>
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    <description>Amendments to section 10 refine exempt and included incomes by widening receipt definitions, restricting insurance policy exemptions (excluding Keyman and high premium policies), narrowing dividend exemptions, and creating specific inclusions and exclusions for unit transfers, specified company and mutual fund income, and certain long term capital gains on defined equity shares, with added definitions and transitional deeming provisions to govern application.</description>
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    <pubDate>Wed, 22 Oct 2008 08:50:20 +0530</pubDate>
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      <title>Amendment of section 10</title>
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      <description>Amendments to section 10 refine exempt and included incomes by widening receipt definitions, restricting insurance policy exemptions (excluding Keyman and high premium policies), narrowing dividend exemptions, and creating specific inclusions and exclusions for unit transfers, specified company and mutual fund income, and certain long term capital gains on defined equity shares, with added definitions and transitional deeming provisions to govern application.</description>
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