https://www.taxtmi.com/acts?id=40643 The amendment defines a qualifying scheme as one providing an annuity or lump sum for a dependant with disability on the subscriber's death or on the subscriber attaining sixty years and discontinuing payments. It further provides that the continuity restriction in sub section (3) does not apply to amounts received by the dependant before the dependant's death where payment is made by reason of the age based condition. en-us Mon, 28 Mar 2022 13:15:16 +0530 Sat, 02 Apr 2022 10:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40643 The amendment defines a qualifying scheme as one providing an annuity or lump sum for a dependant with disability on the subscriber's death or on the subscriber attaining sixty years and discontinuing payments. It further provides that the continuity restriction in sub section (3) does not apply to amounts received by the dependant before the dependant's death where payment is made by reason of the age based condition. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:15:16 +0530 https://www.taxtmi.com/acts?id=40643