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    <title>Amendment of section 10</title>
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    <description>Amendments to section 10 revise exemptions by substituting, inserting and omitting clauses: they change timing references for approvals and applications, require inclusion of anonymous donations in total income if taxed separately, treat contributions from recognised exchanges and members as taxable, and omit a prior clause. They mandate inclusion of long term capital gains when computing a company&#039;s book profit for corporate minimum tax and raise a percentage in an explanatory provision. A new exemption clause covers specified income of notified non profit treaty bodies.</description>
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      <description>Amendments to section 10 revise exemptions by substituting, inserting and omitting clauses: they change timing references for approvals and applications, require inclusion of anonymous donations in total income if taxed separately, treat contributions from recognised exchanges and members as taxable, and omit a prior clause. They mandate inclusion of long term capital gains when computing a company&#039;s book profit for corporate minimum tax and raise a percentage in an explanatory provision. A new exemption clause covers specified income of notified non profit treaty bodies.</description>
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