Agricultural Incomes [Section 10(1)]
Any sum received by a Co-parcener from Hindu Undivided Family (H.U.F.) [Section 10(2)]
Share of Income from the Firm [Section 10(2A)]
Interest on Non-resident (External) Account [Section 10(4)]
A Exemption of certain income received by a Specified Fund [Section 10(4D)]
Exemption of income of a Non-Resident as a result of transfer of non-deliverable forward contracts entered into with an offshore banking unit of International Financial Services Centre (IFSC) [Section 10(4E)] [Inserted W.e.f. A.Y. 2022-23]
Exemption of income of a non-resident by way of royalty or interest on account of lease of an aircraft paid by a unit of an International Financial Services Centre (IFSC) [Section 10(4F)] [Inserted W.e.f. A.Y. 2022-23]
Remuneration received by an individual who is not a citizen of India [Section 10(6)]
Tax paid by Government or Indian concern on Income of a Foreign Company [Section 10(6A), (6B), (6BB) and (6C)]
Perquisites and Allowances paid by Government to its Employees serving outside India [Section 10(7)]
Employees of Foreign Countries working in India under Cooperative Technical Assistance Programme [Section 10(8)]
Income of a Consultant [Section 10(8A)]
Income of Employees of Consultant [Section 10(8B)]
Income of any member of the family of individuals working in India under co-operative technical assistance programmes [Section 10(9)]
Gratuity [Section 10(10)]
Commuted value of pension received [Section 10(10A)]
Amount received as leave encashment on retirement [Section 10(10AA)]
Retrenchment compensation paid to workmen [Section 10(10B)]
Compensation received in case of any disaster [Section 10(10BC) ]
'Retirement Compensation' from a Public Sector Company or any other Company [Section 10 (10C)]
Tax on Non-monetary Perquisites paid by Employer [Section 10(10CC)]
Any sum received under a Life Insurance Policy [Section 10(10D)]
Payment from Statutory Provident Fund [Section 10(11)]
Payment from Recognised Provident Fund [Section 10(12)]
Payment from Superannuation Fund [Section 10(13)]
House Rent Allowance-HRA [Section 10(13A) Read with Rule 2A]
Any Allowance given for meeting Business Expenditure [Section 10(14)]
Interest Incomes [Section 10(15)]
Scholarship to meet the Cost of Education [Section 10(16)]
Allowance of M.P./M.L.A.Ior M.L.C. [Section 10(17)]
Awards Instituted by Government [Section 10(17A)]
Pension received by certain winners of gallantry awards [Section 10(18)]
Family pension received by family members of armed forces including para military forces [Section 10(19)]
Income of a local authority [Section 10(20)]
Income of Scientific Research Association [Section 10(21)]
Income of a News Agency [Section 10(22B)]
Income of some Professional Institutions [Section 10(23A)]
Exemption of Income Received by Regimental Fund [Section 23AA]
Income of a Fund set-up for the welfare of employees or their dependents [Section 10(23AAA)]
Income of a pension fund set up by LIC or other insurer [Section 10(23AAB)]
Income of State Level Khadi and Village Industries Board [Section 10(23BB)]
Income of certain Authorities set up to manage Religious and Charitable Institutions [Section 10(23BBA)]
Income of European Economic Community [Section 10(23BBB)]
Income of a SAARC Fund for regional projects [Section 10(23BBC)]
Any income of Insurance Regulatory and Development Authority [Section 10(23BBE)]
Income of Prasar Bharti [Section 10(23BBH)] [Inserted by the Finance Act 2012, w.e.f. 2013-14]
Any income received by a person on behalf of following Funds [Section 10(23C)]
Income of Mutual Fund [Section 10(23D)]
Exemption of income of a securitisation trust [Section 10(23DA)j [w.e.f. A.Y. 2014-15]
Income of Investor Protection Fund [Section 10(23EA)]
Exemption of income of investor protection fund of depository [Section 10(23ED)] [w.e.f. A.Y. 2014-15]
Exemption for Certain Incomes of a Venture Capital Company or Venture Capital Fund from Certain Specified Business or Industries [Section 10 (23FB)]
Income of Registered Trade Unions [Section 10(24)]
Income of Provident and Superannuation Funds [Section 10(25)]
Income of Employee’s State Insurance Fund [Section 10 (25A)]
Income of Schedule Tribe Members [Section 10(26) and 10(26A)]
Income of Sikkimese individual [Section 10(26AAN] (With retrospective effect from 1-4-1990)
Regulating the marketing of agricultural produce [Section 10[26AAB]
Income of a corporation set-up for promoting the interests of Scheduled Castes, Scheduled Tribes or Backward Classes [Section 10(26B)]
Income of a corporation set-up to protect the interests of Minorities [Section 10(26BB)]
Any income of a corporation for ex-servicemen [Section 10(26BBB)]
Income of cooperative society looking after the interests of Scheduled Castes or Scheduled Tribes or Both [Section 10(27)]
Any income accruing or arising to Commodity Boards etc. [Section 10(29A)]
Amount received as subsidy from or through the Tea Board [Section 10(30)]
Amount received as subsidy from or through the concerned Board [Section 10(31)]
Income of Child Clubbed U/s 64 (IA) [Section 10(32)]
Income by way of dividend from Indian company [Section 10(34)]
Exemption of income to a shareholder on buyback of shares of unlisted company [Section 10 (34A) [w.e.f. A.Y. 2014-15]
Exemption of income from Units [Section 10(35)]
Exemption of income from Securitisation Trust [Section 10(35A)] [w.e.f A.Y. 2014-15]
Capital Gain on compulsory acquisition of urban Agricultural Land [Section 10(37)]
Income from international Sporting event [Section 10(39)]
Exemption of ‘specified income’ of certain bodies or authorities [Section 10(46)]
Exemption of Income of a foreign company from sale of Crude Oil in India [Section 10 (48)]
