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    <title>Amendment of section 10.</title>
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    <description>Amendments revise exclusions from total income by extending eligibility dates, adding Foreign Portfolio Investor units of an International Financial Services Centre to the scope of offshore derivatives exclusions with a defined meaning, expanding asset references from aircraft to aircraft or ship with tailored definitions, extending long-term capital gains and investment windows, adjusting proviso treatment for sums received on death or under IFSC-issued life insurance policies, and inserting an exemption for partial National Pension System withdrawals by a parent or guardian from a minor&#039;s account subject to regulatory limits.</description>
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