https://www.taxtmi.com/acts?id=53898 Schedule III is amended to add new exempt income categories for disability pension of armed forces personnel, interest on motor accident compensation, income from compulsory acquisition awards or agreements, and capital gains from transfer of a specified capital asset under the Andhra Pradesh Capital City Land Pooling Scheme. The amendment sets out eligibility conditions for each exemption, including service-related invalidation for disability pension and ownership, transfer, and possession requirements for the land-pooling capital gains relief. The accompanying notes also provide a definition of "specified capital asset" and transitional treatment for disability pension until notification by the Central Government. en-us Tue, 31 Mar 2026 15:56:18 +0530 Tue, 31 Mar 2026 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53898 Schedule III is amended to add new exempt income categories for disability pension of armed forces personnel, interest on motor accident compensation, income from compulsory acquisition awards or agreements, and capital gains from transfer of a specified capital asset under the Andhra Pradesh Capital City Land Pooling Scheme. The amendment sets out eligibility conditions for each exemption, including service-related invalidation for disability pension and ownership, transfer, and possession requirements for the land-pooling capital gains relief. The accompanying notes also provide a definition of "specified capital asset" and transitional treatment for disability pension until notification by the Central Government. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:56:18 +0530 https://www.taxtmi.com/acts?id=53898