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    <title>Amendment of section 10</title>
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    <description>Amendments to section 10 expand categories of exempt income by adding commuted pension from specified pension funds and including receipts under Keyman insurance policies; they create an exemption for pension funds set up by the life insurer subject to Controller of Insurance approval; exempt income of a SAARC regional projects fund; exempt income of infrastructure capital funds and companies from investments in infrastructure enterprises with specified definitional explanations; and clarify exemptions for trade unions and certain transport and construction activities.</description>
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      <description>Amendments to section 10 expand categories of exempt income by adding commuted pension from specified pension funds and including receipts under Keyman insurance policies; they create an exemption for pension funds set up by the life insurer subject to Controller of Insurance approval; exempt income of a SAARC regional projects fund; exempt income of infrastructure capital funds and companies from investments in infrastructure enterprises with specified definitional explanations; and clarify exemptions for trade unions and certain transport and construction activities.</description>
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