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    <description>Amendments expand section 10(10C) exemptions to include co operative societies, certain universities, Indian Institutes of Technology and specified management institutes, adjust provisos to treat these bodies like existing authorities, introduce a time limited, conditional exemption for notified news agencies that apply income solely for news collection and distribution, revise territorial wording in clause (26), and broaden clause (26B) to include backward classes alongside Scheduled Castes and Scheduled Tribes with a substituted explanation and notification routes.</description>
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      <description>Amendments expand section 10(10C) exemptions to include co operative societies, certain universities, Indian Institutes of Technology and specified management institutes, adjust provisos to treat these bodies like existing authorities, introduce a time limited, conditional exemption for notified news agencies that apply income solely for news collection and distribution, revise territorial wording in clause (26), and broaden clause (26B) to include backward classes alongside Scheduled Castes and Scheduled Tribes with a substituted explanation and notification routes.</description>
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