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    <title>Amendment of section 10.</title>
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    <description>Amendments to section 10 omit the Explanation to clause (34) and insert exemptions: allowances or perquisites notified by the Government paid to a Chairman, retired Chairman, member or retired member of the Union Public Service Commission; specified income of bodies/authorities/boards/trusts/commissions established by statute or by government, not engaged in commercial activity and notified by the Government (with &quot;specified income&quot; to be defined by notification); and income of infrastructure debt funds set up under prescribed guidelines and notified by the Government.</description>
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      <description>Amendments to section 10 omit the Explanation to clause (34) and insert exemptions: allowances or perquisites notified by the Government paid to a Chairman, retired Chairman, member or retired member of the Union Public Service Commission; specified income of bodies/authorities/boards/trusts/commissions established by statute or by government, not engaged in commercial activity and notified by the Government (with &quot;specified income&quot; to be defined by notification); and income of infrastructure debt funds set up under prescribed guidelines and notified by the Government.</description>
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