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    <title>Amendment of section 10</title>
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    <description>Section 10 is amended to exempt travel concession or assistance for an individual and defined family for leave travel within India and for travel after retirement or termination, subject to prescribed conditions (including journeys and exempt amount per head) and capped by actual expenses; family is defined to include spouse, children and dependent parents, brothers or sisters, and clause (14)(ii) is proviso-limited so personal allowances for special duties are not covered unless related to place of posting or residence.</description>
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      <description>Section 10 is amended to exempt travel concession or assistance for an individual and defined family for leave travel within India and for travel after retirement or termination, subject to prescribed conditions (including journeys and exempt amount per head) and capped by actual expenses; family is defined to include spouse, children and dependent parents, brothers or sisters, and clause (14)(ii) is proviso-limited so personal allowances for special duties are not covered unless related to place of posting or residence.</description>
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