https://www.taxtmi.com/acts?id=49634 Amendments to section 10 (effective 1 April 2001) expand the scope of exemptions and clarify definitions: clause (10C) covers voluntary retirement and termination (including voluntary separation in certain public sector companies) and removes prior approval requirements; clause (15) replaces "approved" with "eligible", excludes interest on delayed/defaulted payments from "interest", and adds exemption for interest on specified bonds; clause (23) permits donations for sports infrastructure; clause (23EA) treats Investor Protection Fund income as exempt but taxes shared untaxed amounts when distributed; clause (23FA) excludes post-31 March 2000 investments; clause (23FB) exempts registered venture capital company/fund income with defined conditions; clause (23G) broadens infrastructure activity definitions and eligible projects. en-us Mon, 24 Feb 2025 14:40:23 +0530 Mon, 24 Feb 2025 14:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49634 Amendments to section 10 (effective 1 April 2001) expand the scope of exemptions and clarify definitions: clause (10C) covers voluntary retirement and termination (including voluntary separation in certain public sector companies) and removes prior approval requirements; clause (15) replaces "approved" with "eligible", excludes interest on delayed/defaulted payments from "interest", and adds exemption for interest on specified bonds; clause (23) permits donations for sports infrastructure; clause (23EA) treats Investor Protection Fund income as exempt but taxes shared untaxed amounts when distributed; clause (23FA) excludes post-31 March 2000 investments; clause (23FB) exempts registered venture capital company/fund income with defined conditions; clause (23G) broadens infrastructure activity definitions and eligible projects. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:40:23 +0530 https://www.taxtmi.com/acts?id=49634