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    <title>Amendment of section 10</title>
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    <description>Amendments to section 10 modify exemption content and qualification rules: they expand the definition of interest to include hedging charges, add interest on Gold Deposit Bonds, introduce exemptions for pensions and family pensions of specified gallantry awardees, require pre approval documentary verification for notified funds, limit applicability of certain clauses to investments made before a cutoff, create a venture capital exemption for qualifying dividends and long term capital gains subject to Central Government approval and prescribed conditions, and recast several clauses to clarify eligible undertakings and exempt public boards&#039; incomes.</description>
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    <pubDate>Sat, 22 Feb 2025 10:49:02 +0530</pubDate>
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      <description>Amendments to section 10 modify exemption content and qualification rules: they expand the definition of interest to include hedging charges, add interest on Gold Deposit Bonds, introduce exemptions for pensions and family pensions of specified gallantry awardees, require pre approval documentary verification for notified funds, limit applicability of certain clauses to investments made before a cutoff, create a venture capital exemption for qualifying dividends and long term capital gains subject to Central Government approval and prescribed conditions, and recast several clauses to clarify eligible undertakings and exempt public boards&#039; incomes.</description>
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