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    <title>Amendment of section 10</title>
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    <description>Amendments insert a proviso in clause (10C) disallowing clause (10C) exemption where relief under section 89 was allowed for amounts from voluntary retirement or separation; change clause (23C) timing to require payments to be made on or before 30th September of the relevant assessment year; expand clause (23D) Explanation to include banks designated as other public sector banks by the Reserve Bank of India; and add clause (44) exempting income received for or on behalf of the New Pension System Trust established on 27 February 2008.</description>
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      <description>Amendments insert a proviso in clause (10C) disallowing clause (10C) exemption where relief under section 89 was allowed for amounts from voluntary retirement or separation; change clause (23C) timing to require payments to be made on or before 30th September of the relevant assessment year; expand clause (23D) Explanation to include banks designated as other public sector banks by the Reserve Bank of India; and add clause (44) exempting income received for or on behalf of the New Pension System Trust established on 27 February 2008.</description>
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