Section 10 of the 1961 Act ran to well over a hundred clauses. Almost none of them survive as a section: the 2025 Act moves the substance into Schedules.
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| 10 - Incomes not included in total income | 11 — Incomes not included in total income |
| 10(1) - Agricultural income | Schedule II(1) - Agricultural income |
| 10(2) - Amount received by mem- | Schedule III(1) - Any sum received by a member from Hindu undivided family |
| 10(2A) - Partner’s share in profit of firm | Schedule III(2) - Any sum received by a partner towards his share in the total income of the firm |
| 10(3) - — | The department’s table records no counterpart. |
| 10(4) - Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits | The department’s table records no counterpart. |
| 10(4) - Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits | Schedule IV(1) - Any income by way of interest |
| 10(4B) - — | The department’s table records no counterpart. |
| 10(4C) - Interest on Rupee Denominated Bonds | The department’s table records no counterpart. |
| 10(4D) - Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(1) - Specified Fund: Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 70(1)(r) - where such transfer takes place on a recognised stock exchange located in any International Financial Services Centre |
| 10(4D) - Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(2) - Specified Fund: Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India) |
| 10(4D) - Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(3) - Specified Fund: Any income from securities issued by a non-resident where such securities are not issued by a permanent establishment of a non- resident in India |
| 10(4D) - Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(4) - IFSC: Any income from a securitisation trust, which is chargeable under the head “Profits and gains of business or profession” |
| 10(4E) - Income from transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives | Schedule VI(5) - IFSC: Any income accrued or arisen to, or received as a result of— - (a) transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or - (b) distribution of income on offshore derivative instruments or over-the-counter derivatives |
| 10(4F) - Royalty or interest income received by a non-resident from lease of aircraft or a ship | Schedule VI(6) - IFSC: Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year |
| 10(4G) - Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person | Schedule VI(7) - IFSC : Any income received from–– - (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or - (b) such activity carried out by such person, as may be notified by the Central Government. |
| 10(4H) - Any income earned by a non-resident or unit of an IFSC on transfer of shares of domestic company engaged in aircraft leasing business in IFSC | Schedule VI(8) - IFSC: Any income by way of Capital gains arising from the transfer of equity shares of domestic company where such domestic company is a Unit of an International Financial Services Centre as referred to in section 147 |
| 10(5) - Leave Travel Concession | Schedule III(8) - The value of any travel concession or assistance |
| 10(5A) - — | The department’s table records no counterpart. |
| 10(5B) - — | The department’s table records no counterpart. |
| 10(6)(i) - — | The department’s table records no counterpart. |
| 10(6)(ii) - Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India | Schedule IV(2) - Any remuneration received for service in the capacity as an official diplomats, not being a citizen of India |
| 10(6)(iii) to (v) - — | The department’s table records no counterpart. |
| 10(6)(vi) - Any remuneration received as an employee for services rendered by him during his stay in India | Schedule IV(3) - Employee of foreign enterprise: Any remuneration received as an employee for services rendered by him during his stay in India |
| 10(6)(via) - — | The department’s table records no counterpart. |
| 10(6)(vii) - — | The department’s table records no counterpart. |
| 10(6)(viia) - — | The department’s table records no counterpart. |
| 10(6)(viii) - Any income chargeable under the head “Salaries”, received or due as remuneration for services rendered in connection with his employment on a foreign ship | Schedule IV(4) - Any income chargeable under the head “Salaries”, received or due as remuneration for services rendered in connection with his employment on a foreign ship |
| 10(6)(ix) & (x) - — | The department’s table records no counterpart. |
| 10(6)(xi) - Any remuneration received as an employee of the Government of a foreign State | Schedule IV(5) - Any remuneration received as an employee of the Government of a foreign State |
| 10(6A) - Tax paid on behalf of foreign company on the royalty and fees for technical services | Schedule IV(14) - Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6B) - Tax paid on behalf of foreign company or non-resident on other income | Schedule IV(14) - Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6BB) - Tax paid on behalf of foreign Government or foreign enterprise deriving income by way of lease of aircraft or aircraft engine | Schedule IV(14) - Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6C) - Technical fees received by a notified foreign company | Schedule IV(6) - Any income arising by way of royalty or fees for technical services |
| 10(6D) - Royalty/Fees received by non-resident from National Technical Research Organisation | Schedule IV(7) - Any income arising by way of royalty from, or fees for technical services rendered in or outside India (NTO) |
| 10(7) - Remuneration by Indian Govt. to overseas employees | Schedule III(9) - Any allowances or perquisites paid or allowed as such outside India by the Government |
| 10(8) - Income of foreign government employee under co-operative technical assistance programme | The department’s table records no counterpart. |
| 10(8A) - Certain incomes of non- | The department’s table records no counterpart. |
| 10(8B) - Certain income of employees of non-resident consultants engaged by International organizations for Rendering Technical Services in India | The department’s table records no counterpart. |
| 10(9) - Certain incomes of family members of individuals consultants u/s 10(8) or 10(8A) or 10(8B) | The department’s table records no counterpart. |
| 10(10) - Gratuity | 19 — Deductions from salaries |
| 10(10) - Gratuity | Schedule III(38) - Gratuity on death of employee |
| 10(10A) - Pension | 19 — Deductions from salaries |
| 10(10AA) - Leave Salary | 19 — Deductions from salaries |
| 10(10B) - Retrenchment Compensation | 19 — Deductions from salaries |
| 10(10BB) - Compensation for Bhopal Gas Leak Disaster | The department’s table records no counterpart. |
| 10(10BC) - Compensation on account of any disaster | Schedule III(3) - Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster |
| 10(10C) - Voluntary Retirement Compensation | 19 — Deductions from salaries |
| 10(10CC) - Tax on non-monetary perquisites paid by the employer | Schedule III(10) - Income in the nature of a perquisite |
| 10(10D) - Any sum received under a life insurance policy | Schedule II(2) - Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy |
| 10(11) - Exemption in respect of payment from provident funds | Schedule II(3) - Any payment from a provident fund to which the Provident Funds Act, 1925 (19 of 1925) applies, or from any other provident fund set up by the Central Government and notified by it in this behalf |
| 10(11A) - Exemption in respect of payment from Sukanya Samriddhi Scheme | Schedule II(5) - Any payment from any account opened as per the Sukanya Samriddhi Account Scheme, 2019 made under the Government Savings Promotion Act, 1873 (5 of 1873) |
| 10(12) - Amount received from recognized Provident Fund | Schedule II(4) - The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Schedule XI |
| 10(12A) - Amount paid by NPS trust to an assessee | Schedule II(6) - Any payment from the National Pension System Trust |
| 10(12AA) - Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS) | Schedule II(15) - Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme; |
| 10(12AB) - Lump sum amount received by a subscriber of Unified Pension Scheme (UPS) | Schedule II(16) - Any sum received as “lump sum amount” from the National Pension System Trust by an assessee being a subscriber to the Unified Pension Scheme. |
| 10(12B) - Partial amount paid by NPS trust to an employee | Schedule III(4) - Any payment from the National Pension System Trust under the pension scheme referred to in section 124 |
| 10(12BA) - Partial amount paid by NPS trust to the parent or guardian of a minor | Schedule III(4) - Any payment from the National Pension System Trust under the pension scheme referred to in Section 124 |
| 10(12C) - Amount received from Agniveer Corpus Fund | Schedule II(7) - Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee |
| 10(13) - Payment from approved superannuation fund | Schedule II(8) - Any payment from an approved superannuation fund |
| 10(13A) - House Rent Allowance | Schedule III(11) - Any special allowance from employer |
| 10(14)(i) - Prescribed special allowances or benefits depending on actual expenditure | Schedule III(12) - Any special allowance or benefit to the extent to which such expenses are actually incurred for that purpose |
| 10(14)(ii) - Prescribed special allowances not depending on actual expenditure | Schedule III(13) - Any allowance to employee |
| 10(14A) - — | The department’s table records no counterpart. |
| 10(15)(i) - Exemption in respect of specified interest income | Schedule II(11) - Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits |
| 10(15)(iib) - Exemption in respect of specified interest income | The department’s table records no counterpart. |
| 10(15)(iic) & (iv)(i) - Exemption in respect of specified interest income | Schedule III(39) - Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein |
| 10(15)(iid) - Exemption in respect of specified interest income | The department’s table records no counterpart. |
| 10(15)(iii), (iv)(c) to (iv)(f), (iv)(g) & (iv)(h) - Exemption in respect of specified interest income | Schedule II(17) - Any income covered under Section 10(15)(iii), (iv)(c), (d), (e), (f), (g) or (h) or 10(36) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as provided therein |
| 10(15)(iiia) to (iv)(b), (iv)(fa) - Exemption in respect of specified interest income | Schedule IV(14) - Any income falling under Section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(15)(v) - Exemption in respect of specified interest income | The department’s table records no counterpart. |
| 10(15)(vi) - Exemption in respect of specified interest income | Schedule II(12) - Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government. |
| 10(15)(vii) - Interest on bonds issued by a local authority or by a State Pooled Finance Entity | Schedule II(13) - Interest on bonds issued by a local authority or by a State Pooled Finance Entity |
| 10(15)(viii) - Interest received by non-resident on deposit made in offshore Banking Unit | Schedule IV(8) - Interest received by non-resident on deposit made in offshore Banking Unit |
| 10(15)(ix) - Interest payable by unit in an IFSC | Schedule VI(12) - IFSC: Any income by way of Interest payable |
| 10(15A) - Lease rent of an aircraft | Schedule IV(14) - Any income falling under Section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(15B) - Lease rent of a cruise ship operating in India | Schedule IV(9) - Income from lease rentals, by whatever name called, of a cruise ship |
| 10(16) - Educational scholarship | Schedule II(9) - Scholarships |
| 10(17)(i) - Daily allowance to a Member of Parliament or State Legislature | Schedule III(5) - Daily allowance received by MPs/MLAs |
| 10(17)(ii) - Any other allowance to a Member of Parliament | Schedule III(6) - Any constituency allowance received by MPs |
| 10(17)(iii) - Constituency allowance to a Member of State Legislature | Schedule III(7) - Any constituency allowance received MLAs |
| 10(17A) - Awards and Rewards | Schedule II(10) - Any payment made, whether in cash or in kind for any award or reward |
| 10(18)(i) - Pension to gallantry award winner | Schedule III(14) - Pension received by gallantry award winner |
| 10(18)(ii) - Family pension to any family member of a gallantry award winner | Schedule III(15) - Pension received by family of gallantry award winner |
| 10(18A) - — | The department’s table records no counterpart. |
| 10(19) - Pension to widow of mem- | Schedule III(16) - Family pension received by widow of member of armed forces |
| 10(19A) - Annual value of one palace | Schedule III(39) - Any income falling under section 10(15)(iic) or 10(15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961 (43 of 1961), shall be subject to the conditions as provided therein |
| 10(20) - Income of local authority | Schedule III(22) - Local Authority: The income which is chargeable under the head “Income from house property”, “Capital gains” or “Income from other sources” or from a trade or business |
| 10(20A) - — | The department’s table records no counterpart. |
| 10(21) - Income of research association | Schedule III(23) - Any income of a research association |
| 10(22) - — | The department’s table records no counterpart. |
| 10(22A) - — | The department’s table records no counterpart. |
| 10(22B) - Income of a news agency | The department’s table records no counterpart. |
| 10(23) - — | The department’s table records no counterpart. |
| 10(23A) - Income of a professional association | Schedule III(24) - Professional Association: Any income (other than income chargeable under the head “Income from house property” or any income received for rendering any specific services or income by way of interest or dividends derived from its investments) |
| 10(23AA) - Income received on behalf of Regimental Fund | Schedule VII(1) - Any regimental Fund or non-public Fund established by the armed forces of the Union |
| 10(23AAA) - Income of a fund esta- | Schedule VII(2) - Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees are members of such fund |
| 10(23AAB) - Income of pension fund | Schedule VII(3) - Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st August, 1996 or any other insurer under a pension scheme |
| 10(23B) - Income of Khadi or village Industries Institution | Schedule III(25) - Any income attributable to the business of production, sale, or marketing, of - khadi or products of - village industries |
| 10(23BB) - Income of authority established for Development of Khadi or Village Industries in the State | Schedule VII(4) - An authority (whether known as the Khadi and Village Industries Board or by any other name) |
| 10(23BBA) - Incomes of statutory bodies for the administration of public charitable trust | Schedule VII(5) - Any body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central Act or State Act or Provincial Act for administration of public charitable trust |
| 10(23BBB) - Income of European Economic Community | Schedule IV(10) - Income of European economic community |
| 10(23BBC) - Income of SAARC fund | Schedule VII(6) - SAARC Fund for Regional Projects set up by Colombo Declaration issued on the 21st December, 1991 by the Heads of State or Government of the Member Countries of South Asian Association for Regional - Cooperation established on the 8th day of December, 1985 by the Charter of the South Asian Association for Regional Cooperation |
| 10(23BBD) - Asian Organisation | The department’s table records no counterpart. |
| 10(23BBE) - Income of IRDAI | Schedule VII(7) - Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999) |
| 10(23BBF) - — | The department’s table records no counterpart. |
| 10(23BBG) - Income of Central Elec- | Schedule VII(8) - Central Electricity Regulatory Commission constituted under section 76(1) of the Electricity Act, 2003 (36 of 2003) |
| 10(23BBH) - Income of the Prasar Bha- | Schedule VII(9) - Prasar Bharati (Broadcasting Corporation of India) established section 3(1) of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) |
| 10(23C)(i) - PM National Relief Fund and PM CARES Fund | Schedule VII(10) - Prime Minister’s National Relief Fund or the Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND) |
| 10(23C)(ii) - PM Fund for promotion of Folk Art | Schedule VII(11) - Prime Minister’s Fund (Promotion of Folk Art) |
| 10(23C)(iii) - PM Aid to Students Fund | Schedule VII(12) - Prime Minister’s Aid to Students Fund |
| 10(23C)(iiia) - National Foundation for Communal Harmony | Schedule VII(13) - National Foundation for Communal Harmony |
| 10(23C)(iiiaa) - Swachh Bharat Kosh | Schedule VII(14) - Swachh Bharat Kosh, set up by the Central Government |
| 10(23C)(iiiaaa) - Clean Ganga Fund | Schedule VII(15) - Clean Ganga Fund set up by the Central Government |
| 10(23C)(iiiaaaa) - CM Relief Fund or Lieutenant Governor Relief Fund | Schedule VII(16) - Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union territory as referred to in section 133(1)(a)(xv) |
| 10(23C)(iiiab) - University or educational institution wholly or substantially financed by the government | Schedule VII(17) - Any University or other educational institution wholly or substantially financed by the Government |
| 10(23C)(iiiac) - Hospital or other institution wholly or substantially financed by the Government | Schedule VII(18) - Any hospital or other institution wholly or substantially financed by the Government |
| 10(23C)(iiiad) - University or educational institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) - (a) Any University or other educational institution; - (b) Any hospital or other institution |
| 10(23C)(iiiae) - Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) - (a) Any University or other educational institution; - (b) Any hospital or other institution |
| 10(23C)(iv) to (via) - Income of any other fund, institution, trust, university, hospital, etc. | The department’s table records no counterpart. |
| 10(23D)(i) - A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder | Schedule VII(20) - A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder |
| 10(23D)(ii) - Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India | Schedule VII(21) - Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India |
| 10(23DA) - Income of a securitisation trust | Schedule III(26) - Any income from the activity of securitisation |
| 10(23E) - — | The department’s table records no counterpart. |
| 10(23EA) - Certain incomes of notified Investor Protection Funds set up by recognised stock exchanges in India | Schedule III(27) - Any income, by way of contributions received from recognised stock exchanges and the members thereof : Investor Protection Fund |
| 10(23EB) - — | The department’s table records no counterpart. |
| 10(23EC) - Certain incomes of notified Investor Protection Funds set up by commodity exchanges in India | Schedule III(28) - Any income, by way of contributions received from commodity exchanges and the members thereof : - Investor Protection Fund |
| 10(23ED) - Certain incomes of notified Investor Protection Funds set up by a depository | Schedule III(29) - Any income, by way of contributions received from a depository : Investor Protection Fund Core Settlement Guarantee Fund |
| 10(23EE) - Income of Core Settlement Guarantee Fund | Schedule III(30) - (a) Any income by way of contribution received from specified persons; - (b) Any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; or - (c) Any income from investment made by the Fund |
| 10(23F) - Venture Capital Fund | Schedule V(8) - Any income falling under section 10(23F) and (23FA) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as specified therein |
| 10(23FA) - Venture Capital Company | Schedule V(8) - Any income falling under section 10(23F) and (23FA) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as specified therein |
| 10(23FB) - Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking | Schedule V(6) - Any income from investment in a venture capital undertaking |
| 10(23FBA) - Income of an investment fund | Schedule V(1) - Investment Funds: Any income other than the income chargeable under the head “Profits and gains of business or profession” |
| 10(23FBB) - Income of unit holder of investment fund | Schedule V(2) - Any income referred to in section 224, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head “Profits and gains of business or profession”: Unit holder of investment fund |
| 10(23FBC) - Income received by a unitholder of Category III AIF | Schedule VI(9) - Unit holder of Specific Fund: Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund |
| 10(23FC) - Income of a Business Trust | Schedule V(3) - Any income by way of— - (a) interest received or receivable from a special purpose vehicle; or - (b) dividend received or receivable from a special purpose vehicle: Business Trust |
| 10(23FCA) - Certain income of a business trust being a real estate investment trust | Schedule V(4) - Any income by way of renting or leasing or letting out any real estate asset owned directly by such: Business Trust/Real Estate Investment trust |
| 10(23FD) - Distributed Income of a Unit Holder from the Business Trust | Schedule V(5) - Any distributed income referred to in section 223: - Unit holder of Business Trust |
| 10(23FE) - Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund | Schedule V(7) - Any income of the nature of–– - (a) dividend; - (b) interest; - (c) any sum referred to in section 92(2)(k); or - (d) long-term capital gains - (whether or not such capital gains are deemed as short-term capital gains under section 76), arising from an investment made by a specified person in India, whether in the form of debt or share capital or unit : Abu Dhabi Investment authority/sovereign wealth or Pension Fund |
| 10(23FF) - Capital gains from transfer of shares of a company resident in India on account of relocation of offshore funds | Schedule VI(10) - Specified Fund: Any income of the nature of Capital gains, arising or received on account of transfer of share of a company resident in India |
| 10(23G) - — | The department’s table records no counterpart. |
| 10(24) - Income of a registered trade union | Schedule III(31) - Any income chargeable under the heads “Income from house property” and “Income from other sources” : Trade Union |
| 10(25)(i) - Income of employee welfare funds | Schedule III(32) - Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of such securities: Provident Funds |
| 10(25)(ii) - Income of employee wel- | Schedule VII(22) - A recognised provident fund |
| 10(25)(iii) - Income of employee wel- | Schedule VII(23) - An approved superannuation fund |
| 10(25)(iv) - Income of employee wel- | Schedule VII(24) - An approved gratuity fund |
| 10(25)(v)(a) - Income of employee wel- | Schedule VII(25) - Deposit-linked Insurance Fund established under Section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act, 1948 (46 of 1948) |
| 10(25)(v)(b) - Income of employee wel- | Schedule VII(26) - Deposit-linked Insurance Fund established under Section 6C of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) |
| 10(25A) - Income of the Employees’ State Insurance Fund | Schedule VII(27) - Employees’ State Insurance Fund set up under the provisions of the Employees’ State Insurance Act, 1948 (34 of 1948) |
| 10(26) - Income of a member of a Scheduled Tribe | Schedule III(19) - Scheduled Tribe: Any income which accrues or arises— - (a) from any source in the areas or States mentioned in column (C), or - (b) by way of dividend or interest on securities |
| 10(26A) - — | The department’s table records no counterpart. |
| 10(26AA) - — | The department’s table records no counterpart. |
| 10(26AAA) - Income of a Sikkimese individual | Schedule III(20) - Sikkimese individual: Any income which accrues or arises— - (a) from any source in the State of Sikkim; or - (b) by way of dividend or interest on securities |
| 10(26AAB) - Income of an Agricultural Produce Marketing Committee/Board | Schedule VII(28) - An agricultural produce market committee or board constituted under any law |
| 10(26B) - Income of certain corporation established for promo- | Schedule VII(29) - A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by the Government) : Promotion of interest of scheduled caste |
| 10(26BB) - Income of a corporation established for promoting interest of minority caste | Schedule VII(30) - A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community |
| 10(26BBB) - Income of a corporation | Schedule VII(31) - Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India |
| 10(27) - Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes | Schedule VII(32) - Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both |
| 10(28) - — | The department’s table records no counterpart. |
| 10(29) - — | The department’s table records no counterpart. |
| 10(29A)(a) - Income of Coffee Board | Schedule VII(33) - Coffee Board constituted under section 4 of the Coffee Act, 1942 (7 of 1942) |
| 10(29A)(b) - Income of Rubber Board | Schedule VII(34) - Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947 (24 of 1947) |
| 10(29A)(c) - Income of Tea Board | Schedule VII(35) - Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953) |
| 10(29A)(d) - Income of Tobacco Board | Schedule VII(36) - Tobacco Board constituted under the Tobacco Board Act, 1975 (4 of 1975) |
| 10(29A)(e) - Income of Marine Products Export Development Authority | Schedule VII(37) - Marine Products Export Development Authority established under section 4 of the Marine Products Export Development Authority Act, 1972 (13 of 1972) |
| 10(29A)(f) - Income of Agricultural and Processed Food Products Export Development Authority | Schedule VII(38) - Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products Export Development Act, 1985 (2 of 1986) |
| 10(29A)(g) - Income of Spices Board | Schedule VII(39) - Spices Board constituted under section 3(1) of the Spices Board Act, 1986 (10 of 1986) |
| 10(29A)(h) - Income of Coir Board | Schedule VII(40) - Coir Board established under section 4 of the Coir Industry Act, 1953 (45 of 1953) |
| 10(30) - Subsidy from the Tea Board | Schedule III(21) - Tea Board: The amount of any subsidy received from or through the concerned Board under a scheme |
| 10(31) - Subsidy from the Rubber Board, Coffee Board, Spices Board and other notified Board | Schedule III(21) - Rubber, Coffee, etc. Boards: The amount of any subsidy received from or through the concerned Board under a scheme |
| 10(32) - Income of a minor child up to certain limit | Schedule III(17) - Any income includible in the total income under section 99(1)(c): Clubbing of income |
| 10(33) - Capital gains on transfer of unit of the Unit Scheme, 1964 | Schedule II(14) - Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) |
| 10(34) - Dividends | The department’s table records no counterpart. |
| 10(34A) - Income of a shareholder on account of buyback of shares by the company | The department’s table records no counterpart. |
| 10(34B) - Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business | Schedule VI(11) - IFSC: Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged - in the business of leasing - of an aircraft or a ship |
| 10(35) - Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) | The department’s table records no counterpart. |
| 10(35A) - Income of an investor received from a securitisation trust | The department’s table records no counterpart. |
| 10(36) - LTCG in case of shares | Schedule II(17) - Any income covered under Section 10(15)(iii), (iv)(c), (d), (e), (f), (g) or (h) or 10(36) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as provided therein |
| 10(37) - Capital gains on compulsory acquisition of urban agricultural land | Schedule III(18) - Any income chargeable under the head “Capital gains” arising from the transfer of agricultural land |
| 10(37A) - Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government | The department’s table records no counterpart. |
| 10(38) - LTCG in case of shares | The department’s table records no counterpart. |
| 10(39) - Income from international sporting event | Schedule III(33) - Any income of the nature and to the extent, arising from the international sporting event held in India |
| 10(40) - Grants received by speci- | Schedule III(39) - Any income falling under section 10(15)(iic) or 10(15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961 (43 of 1961), shall be subject to the conditions as provided therein |
| 10(41) - — | The department’s table records no counterpart. |
| 10(42) - Income of certain non-profit body or authority | Schedule III(34) - Body or authority established under treaty or agreement with Government: Any income, of the nature and to the extent, which the Central Government may notify in this behalf |
| 10(43) - Loan in the case of reverse mortgage | Schedule III(35) - Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage referred to in section 70(1)(zh) |
| 10(44) - Income of New Pension System Trust | Schedule VII(41) - New Pension System Trust established on the 27th February, 2008 under the provisions of the Indian Trusts Act, 1882 (2 of 1882) |
| 10(45) - — | The department’s table records no counterpart. |
| 10(46) - Specified income of entities having the object of regulating or administering any activity for the benefit of the general public | Schedule III(36) - Any income of the nature and to the extent which the Central Government may, by notification, specify in this behalf. |
| 10(46A) - Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public | Schedule VII(42) - Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes, — - (a) dealing with and satisfying the need for housing accommodation; - (b) planning, development or improvement of cities, towns and villages; - (c) regulating, or regulating and developing, any activity for the benefit of the general public; or - (d) regulating any matter, for the benefit of the general public, arising out of the object for which it has been created |
| 10(46B)(i) - National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government | Schedule VII(43) - National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government |
| 10(46B)(ii) - A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited | Schedule VII(44) - A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited |
| 10(46B)(iii) - Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) | Schedule VII(45) - Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) |
| 10(47) - Any income of a notified infrastructure debt fund | Schedule VII(46) - An infrastructure debt fund |
| 10(48) - Income on account of import of crude oil etc. | Schedule IV (11) - Any income received in India in Indian currency |
| 10(48A) - Income on account of storage and sale of crude oil | Schedule IV(12) - Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India |
| 10(48B) - Income on account of sale of leftover stock of crude oil | Schedule IV(13) - Any income accruing or arising to on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement or arrangement referred to against serial number 12 or on termination of the said agreement or arrangement |
| 10(48C) - Income on account of replenishment of crude oil | Schedule III(37) - Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of the directions of the Central Government in this behalf |
| 10(48D) - Any income accruing or arising to an institution established for financing the infrastructure and development | Schedule VII(47) - An institution established for financing the infrastructure and development set up under an Act of Parliament. |
| 10(48E) - Any income accruing or arising to a developmental financing institution, licensed by the RBI | Schedule VII(48) - A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referred to against serial number 47. |
| 10(49) - — | The department’s table records no counterpart. |
| 10(50) - Income which is subject to equalisation levy | The department’s table records no counterpart. |
| 10A - Special provision in respect of newly established undertakings in free trade zone, etc. | The department’s table records no counterpart. |
| 10AA - Special provisions in respect of newly established units in Special Economic Zones | 144 — Special provisions in respect of newly established Units in Special Economic Zones |
| 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings | The department’s table records no counterpart. |
| 10BA - Special provisions in respect of export of certain articles or things | The department’s table records no counterpart. |
| 10BB - Meaning of computer programmes in certain cases | The department’s table records no counterpart. |
| 10C - Special provision in respect of certain industrial undertakings in North-Eastern Region | The department’s table records no counterpart. |