Section Exemptions

Section 10(1) Income earned through agricultural means

Section 10(2) Any amount received by an individual through a coparcener fro

Section 10(2A) Income received by partners of a firm, as shared between them

Section 10(4)(i) Any interest that has been paid to a person who is not a residen

Any interest that has been paid to the account of a person who
Section 10(4)(ii)
Indian

Any interest that has been paid to a person who is not a residen
Section 10(4B)
Indian origin

Section 10(5) Concession on travel given to an employee who is also a citizen

Section 10(6) Any income earned or received by a nonIndian citizen

Section 10(6A), (6B),

Government tax paid on the income of a foreign firm
(6BB), (6C)

Section 10(7) Allowances received by government employees stationed abroa

Income earned by foreign employees in India under the Cooper

Section 10(8)
Assistance Program

Section 10(8A) Income earned by a consultant

Section 10(8B) Income earned by a consultant's staff or employees

Income earned by any family member of a foreign employee in

Section 10(9)
Cooperative Technical Assistance Program

Section 10(10) Gratuity

Section 10(10A) The commuted value of the pension earned by an individual

Section 10(10AA) Any amount earned via encashment of leave at the time of reti

Section 10(10B) Compensation paid to workers due to relocation

Section 10(10BB) Any remittance obtained as per the Bhopal Gas Leak Disaster A

Section 10(10BC) Any compensation obtained in the event of a disaster

Section 10(10C) Compensation in lieu of retirement from a PBC or any other firm

Section 10(10CC) Any income received through taxation on perquisites

Section 10(10D) Any amount acquired via a Life insurance policy

Section 10(11) Any payment received via the Statutory Provident Fund

Section 10(12) Any payment received via a recognised or authorised Fund

Section 10(13) Any payment received through a Superannuation Fund

Section 10(13A) House Rent Allowance

Section 10(14) Allowances utilised to meet business expenses

Section 10(15) Income received in the form of interest

Income received by an Indian firm through the lease of an aircr

Section 10(15A)
firm or government

Section 10(16) Income in the form of a scholarship

Section 10(17) Allowances granted to MLCs, MLAs or MPs

Section 10(17A) Income received in the form of a government award

Section 10(18) Income received in the form of pension by winners of awards fo

Section 10(19) Income received by family members of the armed forces in the
Section 10(19A) Income received from a single palace of an exruler

Section 10(20) Income received by a localised body or authority

Section 10(21) Income received by an association involved with scientific resea

Section 10(22B) Income earned by a news or broadcasting agency

Section 10(23A) Income earned by certain Professional Institutes

Section 10(23AA) Income acquired through Regimental Fund

Section 10(23AAA) Income acquired through an employee welfare fund

Section 10(23MB) Insurance pension fund income

Section 10(23B) Income earned by village industry development institutions

Section 10(23BB) Income earned by state level Khadi and Village Industries Board

Income earned by regulatory bodies of institutions affiliated wit

Section 10(23BBA)
charity

Section 10(23BBB) Income received by the European Economic Community

Section 10(23BBC) Income received through SAARC funded regional projects

Section 10(23BBE) Income received by the IRDA

Section 10(23BBH) Income received through Prasar Bharti

Section 10(23C) Income received by any individual through certain specified fun

Section 10(23D) Income earned via Mutual Funds

Section 10(23DA)j Income earned via a Securitisation Trust

Section 10(23EA) Income earned through an IPF

Section 10(23EB) Income received by the Credit Guarantee Trust for Small Indust

Section 10(23ED) Income exemption of IPF

Income exemption of specified income received by Venture Cap

Section 10(23DFB)
or Businesses

Section 10(24) Income earned by authorised trade unions

Section 10(25) Income earned via provident funds and superannuation funds

Section 10(25A) Income earned via Employee's State Insurance Fund

Section 10(26),
Income earned by Schedule Tribe Members
10(26A)

Section 10(26AAN) Income earned by an individual of Sikkimese origin

Section 10(26AAB) Marketing regulation with regards to agricultural produce

Income earned by corporations established for the upliftment o

Section 10(26B)
and classes

Income earned by corporations established for the protection o

Section 10(26BB)
interests

Section 10(26BBB) Income earned by corporations established for former servicem

Income earned by cooperative societies established for protect

Section 10(27)
castes and tribes interests

Section 10(29A) Income received by Community Boards

Section 10(30) Income earned in the form of subsidies via the Tea Board

Section 10(31) Income earned in the form of subsidies via the concerned Board

Section 10(32) Income earned by a child in accordance with Section 64 of the

Section 10(33) Income earned through Unit Trust of India capital asset transfer

Section 10(34) Income earned in the form of dividends through an Indian firm

Section 10(34A) Income earned by a shareholder through the buyback of unliste

Income received through the sale or transfer of Unit Trust of Ind

Section 10(35)
as other mutual funds

Section 10(35A) Income from a securitisation trust that is exempt

Section 10(36) Income received on the sale of shares under specific conditions

Any capital gains made on the mandatory acquirement of land

Section 10(37)
urban agriculture

Any long term capital gains made from share and security trans
Section 10(38)
under the purview of Security Transaction Tax

Section 10(39) Any income received from any international event or function r

Any income acquired in the form of a grant from a company de

Section 10(40)
subsidiary of the parent company

Any income received on any asset transfer of a company or pro

Section 10(41)
power distribution, generation and transmission

Any income earned by any authority that has been established

Section 10(42)
country

Section 10(43) Any income in relation to reversal of mortgage

Section 10(44) Income generated through the NPS Trust

Section 10(45) Any allowance or perks granted to the chairman or any membe

Any income that comes under the category of 'specified income

Section 10(46)
specific authoritative bodies
Section 10(47) Any income that is exempt under the category of infrastructure

Any income earned by a foreign firm or company due to crude

Section 10(48)
India

Section 10(49) Any income earned by the NFHC (National Finance Holdings Co