Sections |
Exempted Incomes |
10(1) |
Agricultural income |
10(2) |
Sum received by a member from HUF |
10(2A) |
Share of profit of a partner from a firm |
10(4) |
Interest on securities or bonds held by a non-resident/interest on Non-resident (External) Account |
10(5) |
Travel concession or assistance received by an individual from his employer |
10(6) |
Remuneration to certain persons who are not citizens of India |
10(7) |
Allowances or perquisites outside India |
10(10) |
Death-cum-retirement gratuity received by an employee |
10(10A) |
Payment in commutation of pension received by the employees |
10(10AA) |
Leave encashment |
10(10B) |
Compensation on retrenchment |
10(10BB) |
Payments under Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 |
10(10BC) |
Compensation received or receivable on account of any disaster |
10(10C) |
Amount received on voluntary retirement |
10(10CC) |
Tax on non-monetary perquisites paid by employer |
10(10D) |
Amount received under a Life Insurance Policy |
10(11) |
Provident Fund |
10(11A) |
Interest and withdrawals from Sukanya Samriddhi Account |
10(12) |
Payments from Recognised Provident Fund |
10(12A) |
Amount payable at the time of closure or opting out of National Pension Scheme to be exempt to the extent of 40% of the total amount payable |
10(13) |
Any payment from an approved Superannuation Fund |
10(13A) |
House Rent Allowance |
10(14) |
Notified Special Allowance |
10(15) |
Interest, premium or bonus on specified investments |
10(16) |
Scholarships granted to meet the cost of education |
10(17) |
Daily and constituency allowance, etc. received by MPs and MLAs |
10(17A) |
Award or Reward |
10(18) |
Pension received by certain awardees/any member of their families |
10(19) |
Family pension received by the family members of armed forces personnel killed in action |
10(19A) |
Annual value of one palace of the ex-ruler |
10(20) |
Income of a local authority |
10(21) |
Income of an approved scientific research association |
10(22B) |
Income of specified news agency |
10(23C) |
Income of certain funds of national importance |
10(23D) |
Income of notified mutual funds |
10(23FD) |
Distributed income received by a unit holder from the business trust |
10(24) |
Income of Trade Union |
10(26) |
Income of a member of Scheduled Tribe residing in certain specified areas |
10(26AAA) |
Income of a Sikkimese |
10(32) |
Income of minor clubbed in the hands of a parent |
10(34) |
Dividend to be exempt in the hands of the shareholders |
10(34A) |
Income arising to a shareholder on account of buy back of shares |
10(35A) |
Income received from securitisation trust |
10(37) |
Capital gains on compensation received on compulsory acquisition of agricultural land situated within specified urban limits |
10(38) |
Capital gain arising from sale of shares and units |
10(39) |
Exemption of specified income from international sporting event held in India |
10(43) |
Amount received by an individual as loan under reverse mortgage |
10(44) |
Income received by any person or on behalf of New Pension System Trust |
10(45) |
Notified allowance or perquisite paid to Chairman/member or retired Chairman/ member of U.P.S.C. |
10(46) |
Specified income arising to a notified body/authority/board/trust/commission |
10(48) |
Exemption in respect of income received by certain foreign companies |
10(48A) |
Exemption in respect of income a foreign company on account of storage of crude oil in a facility in India and sale of crude oil therefrom |
10(50) |
Exemption in respect of income chargeable to equalization levy |
10AA |
Special provisions in respect of newly established Units in Special Economic Zones |
11 |
Income from property held for charitable or religious purposes |
12A |
Registration of trust |
12AA |
Procedure for registration |
13 |
Sections 11 and 12 not to apply in certain cases |
13A |
Income of political parties |
13B |
Income of Electoral Trust |
