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    <title>Amendment of Section 10</title>
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    <description>An amendment to Section 10 inserts an exemption for employer payments for children in full time education abroad when such payments relate to their travel to India during vacation, deemed effective retrospectively; it also substitutes the statutory effective date in a related clause and declares that the substitution operates retrospectively from the original earlier date.</description>
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      <description>An amendment to Section 10 inserts an exemption for employer payments for children in full time education abroad when such payments relate to their travel to India during vacation, deemed effective retrospectively; it also substitutes the statutory effective date in a related clause and declares that the substitution operates retrospectively from the original earlier date.</description>
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