Tax Free Income – Sections, Nature and Rules

CHARTS
& TABLES UNDER INCOME-TAX ACT
TAX-FREE INCOMES
Section
Nature of exemption
Who are entitled
Relevant Rule
(1)
(2)
(3)
(4)
10(1)
Agricultural
income
Any
assessee
7, 7A, 7B, 8
10(2)
Amount
received out of family income, or in case of impartibly estate, amount
received out of income of family estate
Individual
as member of HUF
10(2A)
Partner’s
share in total income of firm
Partner
of a firm
10(4)(i)
Interest
on securities or bonds notified before 1-6-2002 by the Central Government
including premium on redemption of such bonds
Non-resident
10(4)(ii)
Interest
received on Non-resident (External) Account
Person
resident outside India (as defined in FEMA) and person who has been permitted
to maintain said account by RBI
10(4B)
Interest
on notified savings certificates issued before 1-6-2002 by the Central
Government and subscribed to in convertible foreign exchange
Individual
(Indian citizen or person of Indian origin, who is a non-resident)
10(5)
Leave
travel concession or assistance (subject to prescribed conditions and limited
to amount actually spent)
Individual
– Salaried employee
2B
10(6)(ii)
Remuneration
received by specified diplomats and their staff
Individual
(non-citizen of India)
10(6)(vi)
Remuneration
received as employee of foreign enterprise for services rendered during stay
in India (subject to certain conditions)
Individual
– Salaried employee (non-citizen of India)
10(6)(viii)
Remuneration
received for services rendered in connection with employment on a foreign
ship (subject to certain limits)
Individual
– Salaried employee (non-resident, non-citizen of India)
10(6)(xi)
Remuneration
received as employee of foreign Government in connection with his training in
Government offices/statutory undertakings, etc.
Individual
– Salaried employee (foreign citizen)
10(6A)
Tax
paid by Government or Indian concern on royalty/fees for technical services
from Government or Indian concern under agreement made before 1-6-2002 which
either relates to a matter included in the industrial policy of the
Government and is in accordance with that policy or is approved by Central
Government
Foreign
company
10(6B)
Tax
paid by Government or Indian concern under terms of agreement entered into
before 1-6-2002 by Central Government with Government of foreign State or
international organisation on income derived from Government or Indian
concern, other than income by way of salary, royalty or fees for technical
services
Non-resident
(other than company) or foreign company
10(6BB)
Tax
paid by Indian company, engaged in the business of operation of aircraft, who
has acquired an aircraft or its engine on lease, under an approved (by
Central Government) agreement entered into between 31-3-1997 and 1-4-1999, or
after 31-3-2007, on lease rental/income
Government
of foreign State or foreign enterprise
10(6C)
Income
by way of royalty or fees for technical services rendered in India or abroad
in projects connected with security of India pursuant to agreement with
Central Government
Notified
foreign company
10(7)
Foreign
allowances or perquisites paid or allowed by Government to its employees
posted abroad
Individual
– Salaried employee (Indian citizen)
10(8)
Foreign
income and remuneration received from foreign Government for services
rendered in connection with any co-operative technical assistance programmes
and projects in accordance with agreement entered into by Central Government
and foreign Government (subject to certain conditions)
Individual
10(8A)
Foreign
income and remuneration received by consultant (agreement relating to his
engagement must be approved) out of funds made available to an international
organisation (agency) under a technical assistance grant agreement between
that agency and the Government of a foreign State
Non-Indian
citizen/ Indian citizen who is not ordinarily resident in India/non-resident,
engaged by the agency for rendering technical services in India
10(8B)
Foreign
income and remuneration received by an employee of the consultant referred to
in section 10(8A)
Non-Indian
citizen/Indian citizen who is not ordinarily resident in India (contract of
service must be approved by the prescribed authority before commencement of
service)
10(9)
Income
of any member of family of any individual [referred to in section 10(8),
10(8A) or 10(8B)] which accrues or arises outside India and is
not deemed to accrue or arise in India and which is subject to tax in that
foreign country
Individual
10(10)(i)
Death-cum-retirement
gratuity received by Government servants
Individual
– Salaried employee
10(10)(ii)
Gratuity
received under the Payment of Gratuity Act, 1972 (maximum Rs. 10,00,0001)
Individual
– Salaried employee
10(10)(iii)
Any
other gratuity received by employee/legal heirs on retirement, termination of
services, death, etc., limited to half month’s salary for each year of
completed service (subject to certain conditions) [maximum limit Rs.
10,00,0002]
Individual
– Salaried employee
10(10A)
Payment
in commutation of pension received from Government/Private employer (subject
to certain limits)/LIC Fund u/s 10(23AAB)
Individual
– Salaried employee
10(10AA)
Amounts
by way of encashment of unutilised earned leave on retirement limited to 10
months’ salary (subject to certain conditions) [maximum limit Rs. 3,00,000
(in case of retirement after 1-4-1998)]
Individual
– Salaried employee
10(10B)
Retrenchment
compensation [maximum limit under proviso (ii) is Rs. 5,00,000]
Individual
– Workman
10(10BB)
Payments
made under Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 and any
scheme framed thereunder (subject to certain conditions)
Any
assessee
10(10BC)
Compensation
on account of any disaster received/receivable from Government/local
authority (subject to certain conditions)
Individual
or his legal heir
10(10C)
Payment
received or receivable (not exceeding Rs. 5,00,000) on voluntary retirement
in accordance with scheme framed in accordance with prescribed guidelines1
Individual
– Employee of a public sector company, any other company, an authority
established under a Central, State or Provincial Act, a local authority,
co-operative societies, universities, IITs, any State Government, Central
Government, notified institution having importance throughout India or in any
State or States, or notified institutes of management
2BA
10(10CC)
Tax
paid by employer on perquisite (not provided for by way of monetary payment)
given to employees
Individual
– Salaried employee
10(10D)
Any
sum received under a life insurance policy including bonus on such policy but
excluding sums received u/s 80DDA(3) and under a Keyman insurance policy1
Any
assessee
10(11)
Payment
from public provident fund/statutory provident fund
Individual/Hindu
undivided family
10(12)
Accumulated
balance payable to employee participating in recognised provident fund
(subject to certain conditions)
Individual
– Salaried employee
10(13)
Payment
from approved superannuation fund in specified circumstances and subject to
certain limits
Individual
10(13A)
House
rent allowance (subject to certain limits)
Individual
– Salaried employee
2A
10(14)
Prescribed
allowances or benefits
Individual
– Salaried employee
2BB
10(15)(i)
Interest,
premium on redemption, or other payment on notified securities, bonds,
certificates, and deposits, etc. (subject to notified conditions and limits)
All
assessees
10(15)(iib)
Interest
on notified Capital Investment Bonds notified prior to 1-6-2002
Individual/HUF
10(15)(iic)
Interest
on notified Relief Bonds
Individual/HUF
10(15)(iid)
Interest
on notified bonds (notified prior to 1-6-2002) purchased in foreign exchange
(subject to certain conditions)
Individual
– NRI/nominee or survivor of NRI/individual to whom bonds have been gifted by
NRI
10(15)(iii)
Interest
on securities
Issue
Department of Central Bank of Ceylon
10(15)(iiia)
Interest
on deposits made with scheduled bank with approval of RBI
Bank
incorporated abroad
10(15)(iiib)
Interest
payable to Nordic Investment Bank
Nordic
Investment Bank
10(15)(iiic)
Interest
payable to the European Investment Bank on loan granted by it in pursuance of
framework-agreement dated 25-11-1993 for financial corporation between
Central Government and that bank
European
Investment Bank
10(15)(iv)(a)
Interest
received from Government or from local authority on moneys lent to it before
1-6-2001 or debts owed by it before 1-6-2001, from sources outside India
All
assessees who have lent money, etc., from sources outside India
10(15)(iv)(b)
Interest
received from industrial undertaking in India on moneys lent to it under a
loan agreement entered into before 1-6-2001
Approved
foreign financial institution
10(15)(iv)(c)
Interest
at approved rate received from Indian industrial undertaking on moneys lent
or debt incurred before 1-6-2001 in a foreign country in respect of purchase
outside India of raw materials, components or capital plant and machinery,
subject to certain limits and conditions
All
assessees who have lent such money, or in favour of whom such debt has been
incurred
10(15)(iv)(d)
Interest
received at approved rate from specified financial institutions in India on
moneys lent from sources outside India before 1-6-2001
All
assessees who have lent such moneys
10(15)(iv)(e)
Interest
received at approved rate from other Indian financial institutions or banks
on moneys lent for specified purposes from sources outside India before
1-6-2001 under approved loan agreement
All
assessees who have lent such moneys
10(15)(iv)(f)
Interest
received at approved rate from Indian industrial undertaking on moneys lent
in foreign currency from sources outside India under loan agreement approved
before 1-6-2001
All
assessees who have lent such moneys
10(15)(iv)(fa)
Interest
payable by scheduled bank, on deposits in foreign currency when acceptance of
such deposits by bank is approved by RBI
Non-resident
or individual/ HUF who is not ordinarily resident in India
10(15)(iv)(g)
Interest
received at approved rate, from Indian public companies eligible for
deduction under section 36(1)(viii) and formed with main object of
providing long-term housing finance, on moneys lent in foreign currency from
sources outside India under loan agreement approved before 1-6-2003
All
assessees who have lent such moneys
10(15)(iv)(h)
Interest
received from any public sector company in respect of notified bonds or
debentures and subject to certain conditions
All
assessees
10(15)(iv)(i)
Interest
received from Government on deposits in notified scheme out of moneys due on
account of retirement
Individual
– Employee of Central Government/State Government/Public sector company
10(15)(v)
Interest
on securities held in Reserve Bank’s SGL A/c No. SL/DH-048 and Deposits made
after 31-3-1994 for benefit of victims of Bhopal Gas Leak Disaster held in
such account with RBI or with notified public sector bank
Welfare
Commissioner, Bhopal Gas Victims, Bhopal
10(15)(vi)
Interest
on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by
Central Government
All
assessees
10(15)(vii)
Interest
on notified bonds issued by a local authority/State Pooled Finance Entity
All
assessees
10(15)(viii)
Interest
on deposit made on or after 1-4-2005 in an Offshore Banking Unit referred to
in section 2(u) of the Special Economic Zones Act, 2005
Non-resident
or person who is not ordinarily resident
10(15A)
Any
payment made by an Indian company, engaged in business of operation of
aircraft, to acquire an aircraft or an aircraft engine on lease from the
Government of a foreign State or a foreign enterprise (person who is
non-resident) under approved agreement entered into on or after 1-4-1999 but
before 1-4-2007. However, payment made for providing spares, facilities or
services in connection with operation of leased aircraft is excluded
Foreign
State/Enterprise
10(16)
Educational
scholarship
Individual
10(17)(i)
Daily
allowance
Individual
– Member of Parliament/State Legislature/ Committee thereof
10(17)(ii)
Any
allowance received by MP under Members of Parliament (Constituency Allowance)
Rules, 1986
Member
of Parliament
10(17)(iii)
Any
constituency allowance received
Individual
– Member of State Legislature
10(17A)(i)
Amount
received in pursuance of award (whether in cash or kind) instituted in public
interest by Central/State Government or approved award instituted by other
body
Any
assessee
10(17A)(ii)
Reward
(whether in cash or kind) received from Central/State Government for approved
purposes in public interest
Any
assessee
10(18)
Pension
received by an individual who has won specified/notified gallantry awards and
family pension received by any family member of such individual
Individual
– Central/ State Government employee or his family member
10(19)
Family
pension received by the widow, children or nominated heirs of a member of the
armed forces (including para military forces) where death of such member has
occurred in the course of operational duties (subject to prescribed
conditions and circumstances)
Individual
(widow, children or nominated heirs of member of armed forces)
2BBA
10(19A)
Notional
annual value of any one palace occupied by former ruler
Individual
10(20)
Specified
incomes of a local authority1
Local
authority1
10(21)
Income
of approved research associations subject to certain conditions
Research
Association
10(22B)
Income
of notified news agency set up in India solely for collection and
distribution of news (subject to certain conditions)
News
agencies
10(23A)
Income
of approved professional bodies other than income from house property, income
received for rendering specific services and income by way of interest or
dividends (subject to certain conditions)
Professional
associations
10(23AA)
Income
received on behalf of regimental fund or non-public fund established by armed
forces
Regimental
fund or non-public fund
10(23AAA)
Income
of approved fund established for notified purposes for welfare of member
employees or their dependents (subject to certain conditions)
Approved
fund
16C
10(23AAB)
Income
of fund set up by LIC or any other insurer under an approved pension Scheme
(subject to certain conditions)
Fund
set up by LIC or any other insurer
10(23B)
Income
of institution existing solely for development of khadi or village industries
(subject to certain conditions)
Public
charitable trust/ registered society
10(23BB)
Income
of authority established for development of khadi or village industries
Authority
established under State or Provincial Act
10(23BBA)
Income
of a body or authority established for administration of public religious or
charitable trusts or endowments, etc.
Body/Authority
established, constituted or appointed under Central, State or Provincial Act
10(23BBB)
Income
of EEC from interest, dividends or capital gains from investment of funds
under specified scheme
European
Economic Community
10(23BBC)
Income
of SAARC Fund for Regional Projects set up by Colombo Declaration issued on
21-12-1991
SAARC
Fund for Regional Projects
10(23BBD)
Any
income of the Secretariat of the Asian Organisation of the Supreme Audit
Institutions registered as ASOSAI – Secretariat under the Societies
Registration Act, 1860 for a period of 10 assessment years relevant to
assessment years beginning on 1-4-2001
Secretariat
of the Asian Organisation of the Supreme Audit Institutions registered as
ASOSAI – Secretariat
10(23BBE)
Income
of Insurance Regulatory and Development Authority (IRDA)
IRDA
10(23BBF)
Income
of North-Eastern Development Finance Corporation Limited (subject to certain
limits)
North-Eastern
Development Finance Corporation Limited
10(23BBG)
Income
of Central Electricity Regulatory Commission
Central
Electricity Regulatory Commission
10(23BBH)
Income
of Prasar Bharati (Broadcasting Corporation of India)
Prasar
Bharati (Broadcasting Corporation of India)
10(23C)(i) to (iiia)
Income
received by any person on behalf of specified Prime Minister’s Funds or
National Foundation for Communal Harmony
Any
person concerned
10(23C) (iiiab)
Income
of any university or other educational institution existing solely for
educational purposes and not for purposes of profit, and which is wholly or
substantially financed by the Government
University/other
educational institution
10(23C)(iiiac)
Income
of any hospital or other medical treatment institution existing solely for
philanthropic purposes and not for purposes of profit, and which is wholly or
substantially financed by the Government
Hospital/Nursing
Home, etc.
10(23C)(iiiad)
Income
of any university or other educational institution existing solely for
educational purposes and not for purposes of profit, if the aggregate annual
receipts do not exceed one crore rupees
University/other
educational institution
2BC
10(23C)(iiiae)
Income
of any hospital or other medical treatment institution existing solely for
philanthropic purposes and not for purposes of profit, if the aggregate
annual receipts do not exceed one crore rupees
Hospital/Nursing
Home, etc.
2BC
10(23C)(iv)/(v)
Income
received by any approved charitable fund or institution and approved public
religious/charitable trust or institution (subject to certain conditions)
Charitable/Religious
trusts and institutions
16CC
10(23C)(vi)
Income
of any university or other educational institution existing solely for
educational purposes and not for purposes of profit, other than those
mentioned in section 10(23C)(iiiab) and 10(23C)(iiiad)
and which is approved by the prescribed authority (subject to certain
conditions)
University/other
educational institution
2CA/ 16CC
10(23C)(via)
Income
of any hospital or other medical treatment institution existing solely for
philanthropic purposes and not for purposes of profit, other than those
mentioned in section 10(23C)(iiiac) and 10(23C)(iiiae)
and which is approved by the prescribed authority (subject to certain
conditions)
Hospital/Nursing
Home, etc.
2CA/ 16CC
10(23D)1
Income
of Mutual Fund registered under SEBI Act, 1992 and notified Mutual Fund set
up by public sector bank or public financial institution or authorised by
RBI, subject to notified conditions and provisions of Chapter XIIE
Mutual
Fund registered under SEBI Act, 1992, and Notified Mutual Fund set up by
public sector bank or financial institution or authorised by RBI
10(23EA)
Income,
by way of contributions received from recognised stock exchanges and members
thereof, of notified Investor Protection Fund set up by recognized stock
exchanges in India either jointly or separately (subject to certain
conditions)
Investor
Protection Fund
10(23EB)
Income
of Credit Guarantee Fund Trust for Small Industries created by Government of
India and SIDBI
Credit
Guarantee Trust Fund
10(23EC)2
Contributions
received from commodity exchanges and members thereof (subject to certain
conditions)
Notified
Investor Protection Funds set up by Commodity Exchanges in India
10(23F)
Dividends
or long-term capital gains of approved venture capital fund/venture capital
company from investments made before 1-4-1999 by way of equity shares in a
venture capital undertaking (subject to certain conditions)
Approved
venture capital fund/venture capital company
2D
10(23FA)
Any
income by way of dividends (other than dividends referred to in section
115-O), or long-term capital gains of approved venture capital funds and
venture capital companies from investments made by way of equity shares in a
venture capital undertaking (subject to certain conditions) (exemption is not
available in respect of investments made after 31-3-2000)
Approved
venture capital funds/venture capital companies
2DA
10(23FB)
Income
of a venture capital company or venture capital fund from investment in a
venture capital undertaking
Venture
capital company/fund3
10(24)
Income
of trade union under the heads ‘Income from house property’ and ‘Income from
other sources’
Registered
trade union/ associations of registered trade unions
10(25)
Interest
on securities and capital gains on sale of securities held by provident fund
to which Provident Funds Act, 1925 applies/income received by trustees on
behalf of recognised provident fund, approved superannuation fund, approved
gratuity fund and deposit-linked insurance fund in certain cases
Retirement
benefit funds
10(25A)
Income
of ESI Fund set up under ESI Act, 1948
Employees’
State Insurance Fund
10(26)
Specified
income of member of specified Scheduled Tribes residing in specified areas
Individual
(member of specified Scheduled Tribe)
10(26AAA)
Income
from any source in the State of Sikkim or income by way of dividend or
interest on securities (subject to certain conditions)
Sikkimese
individual (other than Sikkimese woman who, after 31-3-2008, marries
non-Sikkimese)
10(26AAB)
Any
income of agricultural produce market committee/board constituted under any
law for time being in force for purpose of regulating marketing of
agricultural produce
Agricultural
produce market committee/board
10(26B)
Income
of Central/State Corporation or Government financed body, institution or
association established for promoting interests of members of Scheduled
Castes, Scheduled Tribes and/or Backward Classes
Government
corporation/body, institution or association wholly financed by Government
10(26BB)
Income
of corporation established by Government for promoting interests of members
of minority community
Government
corporation
10(26BBB)
Income
of corporation established by Central, State or Provincial Act for welfare
and economic upliftment of Indian Ex-servicemen who are citizens of India
Government
corporation
10(27)
Income
of certain co-operative societies formed for promoting the interests of
Scheduled Castes/Scheduled Tribes members
Co-operative
societies
10(29A)
Income
accruing or arising to the Coffee Board, the Rubber Board, the Tea Board, the
Tobacco Board, the Marine Products Export Development Authority, the
Agricultural and Processed Food Products Export Development Authority, the
Spices Board and the Coir Board.
Respective
Boards and Authorities
10(30)
Subsidy
received from or through Tea Board under notified scheme for
replantation/replacement of tea bushes, etc. (subject to certain conditions)
All
assessees (engaged in business of growing/ manufacturing tea in India)
10(31)
Subsidy
received from or through concerned Board under notified scheme for
replantation/replacement of rubber/coffee/cardamom plants, etc. (subject to
certain specified conditions)
All
assessees (engaged in business of growing/ manufacturing rubber/coffee, etc.,
in India)
10(32)
Income
of minor child clubbed u/s 64(1A) to the extent of Rs. 1,500 per child
Any
individual
10(33)
Any
income arising from the transfer of a capital asset (long-term/short-term)
being a unit of US 64 [referred to in Schedule I of the Unit Trust of India
(Transfer of Undertaking and Repeal) Act, 2002] and where the transfer of
such assets takes place on or after 1-4-2002
All
assessees
10(34)1
Income
by way of dividends referred to in section 115-O
All
assessees
10(35)2
Income
received in respect of (a) units of a mutual fund specified under
section 10(23D), (b) units from the Administrator of the
specified undertaking as defined in UTI (Transfer of Undertaking & Repeal) Act, 2002, or (c) units from the specified company as defined
in above UTI Repeal Act, 2002 (however, income arising from transfer of units
of the Administrator of specified undertaking or of specified company/mutual
fund, is not exempt)
All
assessees
10(36)
Income
arising from transfer of a long-term capital asset being an eligible equity
share in a listed company purchased on or after 1-3-2003 but before 1-3-2004
and held for a period of 12 months or more
All
assessees
10(37)
Any
income chargeable under the head ‘capital gains’ arising from transfer of
agricultural land situate in an urban area mentioned in section 2(14)(iii)(a)/(b)
where transfer is by way of compulsory acquisition or consideration for
transfer is determined/approved by Central Government/RBI and income has
arisen from compensation or consideration for such transfer received by such
assessee on or after 1-4-2004 (subject to certain conditions)
Individual/HUF
10(38)
Any
income arising from the transfer of a long-term capital asset, being an
equity share in a company or unit of an equity oriented fund where the
transaction of sale is entered on or after the date on which Chapter VII
[Securities Transaction Tax] of the Finance (No. 2) Act, 2004 comes into
force (1-10-2004) and such transaction is chargeable to securities
transaction tax under that Chapter
All
assessees
10(39)
Specified
income arising from any notified international sporting event held in India (subject
to certain conditions)
Notified
persons
10(40)
Income
of subsidiary company by way of grant or otherwise received from an Indian
holding company engaged in business of generation or transmission or
distribution of power if receipt of such income is for settlement of dues in
connection with reconstruction or revival of existing business of power
generation (subject to certain conditions)
Company
10(41)
Income
arising from transfer of capital asset of undertaking engaged in business of
generation or transmission or distribution of power where such transfer is
effected on or before 31-3-2006 to Indian company notified under section
80-IA(4)(v)(a)
Any
assessee
10(42)
Specified
income arising to a body or authority which (a) has been
established/constituted/appointed under a treaty or agreement entered into by
Central Government with two or more countries or a convention signed by
Central Government, (b) is established/constituted/appointed not for
the purposes of profit, (c) is notified by the Central Government for
purposes of this clause
Body
or authority
10(43)
Amount
received as loan, either in lump sum or in instalments, in transaction of
reverse mortgage referred to in section 47(xvi)
Any
individual
10(44)
Any
income of New Pension System Trust established on 27-2-2008 under Indian
Trusts Act, 1882
Any
person for or on behalf of New Pension System Trust
10(45)
Any
notified allowance or perquisite paid to the Chairman/retired Chairman or any
other member/retired member of the UPSC
Individual
10(46)
Any
specified income arising to any notified body/authority/Board/
Trust/Commission (by whatever name called) which has been established or
constituted under an Act or has been constituted by the Government with the
object of regulating or administering any activity for the benefit of the
general public and is not engaged in any commercial activity
Body/authority/
Board/Trust/ Commission (by whatever name called)
10(47)
Any
income of a notified infrastructure debt fund set up in accordance with prescribed
guidelines
Infrastructure
debt fund
2F
10(48)
Any
income received in India in Indian currency by a foreign company on account
of sale of crude oil1 to
any person in India under an approved and notified agreement or arrangement
(subject to certain conditions)
Foreign
company
10(49)
Income
of the National Financial Holdings Company Limited (being a company set up by
the Central Government) of any previous year relevant to any assessment year
commencing on or before 1-4-2014.
National
Financial Holdings Company Limited
10A
Profits
of undertakings situated in free trade zones, electronic hardware technology
parks or software technology park or any special economic zone from export of
articles or things or computer software (subject to certain conditions and
clarifications)1
All
assessees
16D, 16DD
10AA
100%
of profits from export of articles/things/services for 5 consecutive
assessment years beginning with assessment year relevant to previous year in
which the unit begins to manufacture or produce article or things or provide
services and 50% of profits for next 5 assessment years and up to 50% of
profits for next 5 assessment years as is debited to P&L account and
credited to ‘Special Economic Zone Re-investment Reserve Account’ (subject to
certain conditions)
Entrepreneur
referred to in section 2(j) of Special Economic Zones Act, 2005 who
begins to manufacture/produce article/thing or provide any service on or
after 1-4-2006
10B
Profits
derived by a 100 per cent export-oriented undertaking (subject to certain
specified conditions)1
All
assessees
16E
10BA
Profits
of an undertaking from export of hand made articles of artistic value which
requires the use of wood as the main raw material (subject to certain
conditions)
All
assessees
16F
11
Income
from property held for charitable or religious purposes (subject to certain
conditions)
Charitable/religious
trust/institution
17C
13A
Specified
income of political parties
Registered
political parties
13B
Voluntary
contributions received by Electoral Trust (subject to certain conditions)
Electoral
trust
17CA
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