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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME This
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Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961

Extract

..... sident, any income by way of interest on such securities or bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf, including income by way of premium on the redemption of such bonds : 5[Provided that the Central Government shall not specify, for the purposes of this sub-clause, such securities or bonds on or after the 1st day of June, 2002;] 6[ (ii) in the case of an individual, any income by way of interest on moneys standing to his credit in a Non-Resident (External) Account in any bank in India in accordance with 83[the Foreign Exchange Management Act, 1999 (42 of 1999)], and the rules made thereunder : Provided that such individual is a person resident outside India as defined in 88[ clause (w) ] of section 2 of the said Act or is a person who has been permitted by the Reserve Bank of India to maintain the aforesaid Account ;]] 7[***] 8[(4B) in the case of an individual, being a citizen of India or a person of Indian origin, who is a non-resident, any income from interest on such savings certificates issued 9[before the 1st day of June, 2002] by the Central Government as that Government may, by notification in the Official Gazette, .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... e purposes of the Foreign Exchange Management Act, 1999 (42 of 1999) and the rules made thereunder; (b) “manager” shall have the meaning assigned to it in clause (q) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992.); 93[(ba) "permanent establishment" shall have the same meaning assigned to it in clause (iiia) of section 92F; (bb) "securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and shall also include such other securities or instruments as may be notified by the Central Government in the Official Gazette in this behalf; (bc) "securitisation trust" shall have the same meaning assigned to it in clause (d) of the Explanation to section 115TCA;] (c) “specified fund” means a fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate,- (i) which has been granted a certificate of registration as a Category .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... e officials, for service in such capacity : Provided that the remuneration received by him as trade commissioner or other official representative in India of the Government of a foreign State (not holding office as such in an honorary capacity), or as a member of the staff of any of those officials, shall be exempt only if the remuneration of the corresponding officials or, as the case may be, members of the staff, if any, of the Government resident for similar purposes in the country concerned enjoys a similar exemption in that country : Provided further that such members of the staff are subjects of the country represented and are not engaged in any business or profession or employment in India otherwise than as members of such staff ;] (iii) to (v) 14[***] (vi) the remuneration received by him as an employee of a foreign enterprise for services rendered by him during his stay in India, provided the following conditions are fulfilled- (a) the foreign enterprise is not engaged in any trade or business in India ; (b) his stay in India does not exceed in the aggregate a period of ninety days in such previous year ; and (c) such remuneration is not liable to be deducted from the inco .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... e the same meaning as in section 80B ; (c) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;] 25[(6B) where in the case of a non-resident (not being a company) or of a foreign company deriving income (not being salary, royalty or fees for technical services) from Government or an Indian concern in pursuance of an agreement entered into 26[before the 1st day of June, 2002] by the Central Government with the Government of a foreign State or an international organisation, the tax on such income is payable by Government or the Indian concern to the Central Government under the terms of that agreement or any other related agreement approved [before that date] by the Central Government, the tax so paid ;] 27[(6BB) where in the case of the Government of a foreign State or a foreign enterprise deriving income from an Indian company engaged in the business of operation of aircraft, as a consideration of acquiring an aircraft or an aircraft engine (other than payment for providing spares, facilities or services in connection with the operation of leased aircraft) on lease under 28[an agreement entered into after the 31st day o .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... d to pay any income or social security tax to the Government of the country of his or its origin. Explanation.-In this clause, "consultant" means- (i) any individual, who is either not a citizen of India or, being a citizen of India, is not ordinarily resident in India ; or (ii) any other person, being a non-resident, engaged by the agency for rendering technical services in India in connection with any technical assistance programme or project, provided the following conditions are fulfilled, namely :- (1) the technical assistance is in accordance with an agreement entered into by the Central Government and the agency ; and (2) the agreement relating to the engagement of the consultant is approved by the prescribed authority for the purposes of this clause ; (8B) in the case of an individual who is assigned to duties in India in connection with any technical assistance programme and project in accordance with an agreement entered into by the Central Government and the agency- (a) the remuneration received by him, directly or indirectly, for such duties from any consultant referred to in clause (8A) ; and (b) any other income of such individual which accrues or arises out .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... eceding the month in which any such event occurs, subject to such limit as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the limit applicable in this behalf to the employees of that Government] : Provided that where any gratuities referred to in this clause are received by an employee from more than one employer in the same previous year, the aggregate amount exempt from income-tax under this clause 38[shall not exceed the limit so specified] : Provided further that where any such gratuity or gratuities was or were received in any one or more earlier previous years also and the whole or any part of the amount of such gratuity or gratuities was not included in the total income of the assessee of such previous year or years, the amount exempt from income-tax under this clause 39[shall not exceed the limit so specified] as reduced by the amount or, as the case may be, the aggregate amount not included in the total income of any such previous year or years. 40[* * *] Explanation.-41[In this clause, and in clause (10AA)], "salary" shall have the meaning assigned to it in clause (h) of rule 2 of Part A of the Fourth .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... vious year, the aggregate amount exempt from income-tax under this sub-clause 52[shall not exceed the limit so specified] : Provided further that where any such payment or payments was or were received in any one or more earlier previous years also and the whole or any part of the amount of such payment or payments was or were not included in the total income of the assessee of such previous year or years, the amount exempt from income-tax under this sub-clause 53[shall not exceed the limit so specified], as reduced by the amount or, as the case may be, the aggregate amount not included in the total income of any such previous year or years. 54[* * *] Explanation.-For the purposes of sub-clause (ii),- 55[* * *] the entitlement to earned leave of an employee shall not exceed thirty days for every year of actual service rendered by him as an employee of the employer from whose service he has retired ; 56[* * *] 57[(10B) any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, 58[at the time of .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... BC) any amount received or receivable from the Central Government or a State Government or a local authority by an individual or his legal heir by way of compensation on account of any disaster, except the amount received or receivable to the extent such individual or his legal heir has been allowed a deduction under this Act on account of any loss or damage caused by such disaster. Explanation.-For the purposes of this clause, the expression "disaster" shall have the meaning assigned to it under clause (d) of section 2 of the Disaster Management Act, 2005 (53 of 2005);] 62[(10C) any amount received 63[or receivable] by an employee of- (i) a public sector company ; or (ii) any other company ; or (iii) an authority established under a Central, State or Provincial Act ; or (iv) a local 64[authority ; or] 65[(v) a co-operative society ; or (vi) a University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) ; or (vii) an Indian Institute of Technology within the meaning of clause (g) of section 3of the Institutes of Technology Act, .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... t on or before the 31st day of March, 2012] in respect of which the premium payable for any of the years during the term of the policy exceeds twenty per cent of the actual capital sum 78[assured; or]: 79[(d) any sum received under an insurance policy issued on or after the 1st day of April, 2012 in respect of which the premium payable for any of the years during the term of the policy exceeds ten per cent of the actual capital sum assured]; Provided that the provisions of 80[sub-clauses (c) and (d)] shall not apply to any sum received on the death of a person: Provided further that for the purpose of calculating the actual capital sum assured under 81[sub-clause (c)], effect shall be given to the 75[Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section 88, as the case may be]. 86[Provided also that where the policy, issued on or after the 1st day of April, 2013, is for insurance on life of any person, who is- (i) a person with disability or a person with severe disability as referred to in section 80U; or (ii) suffering from disease or ailment as specified in the rules made under section 80DDB, the provisions of this sub-clause shall have .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... -1965, subsequently amended by the Finance Act, 1968, w.e.f. 1-4-1969 and substituted by the Finance Act, 1982, w.e.f. 1-4-1982. 5. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003. 6. Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. 7. Omitted by the Finance Act, 2005, w.e.f. 1-4-2006. Prior to its omission, second proviso, as inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2006, read as under : "Provided further that nothing contained in this sub-clause shall apply to any income by way of interest paid or credited on or after the 1st day of April, 2005 to the Non-Resident (External) Account of such individual;" 8. Inserted by the Finance Act, 1982, w.e.f. 1-4-1983. 9. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003. 10. Substituted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier clause (5) was amended by the Finance Act, 1975, w.e.f. 1-4-1975, the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 11. Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999; Prior to its omission, clause (5A), as inserted by the Taxation Laws (Amendment) Act, 1984, .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... y, dairy farming, deep sea fishing or ship building, or (iii) such other field as the Central Government may, having regard to availability of Indians having specialised knowledge and experience therein, the needs of the country and other relevant circumstances, by notification in the Official Gazette, specify, who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised ;' 13. Omitted by the Finance Act, 2002, w.e.f. 1-4-2003. Prior to its omission, sub-clause (i), as substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962 and amended by the Finance (No. 2) Act, 1977, w.r.e.f. 1-4-1972 and the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999, read as under : "(i) subject to such conditions as the Central Government may prescribe, passage moneys or the value of any free or concessional passage received by or due to such individual- (a) from his employer, for himself, his spouse and children, in connection with his proceeding on home leave out of India ; (aa) [* * *] (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home country out of India a .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... rrival in India, in so far as such remuneration does not exceed an amount calculated at the rate of four thousand rupees per month, and where the tax on the excess, if any, of such remuneration for the period aforesaid over the amount so calculated is paid to the Central Government by the employer [which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (1 of 1956)], also the tax so paid by the employer ; and (B) where he continues, with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year, to remain in employment in India after the expiry of the period of twenty-four months aforesaid and the tax on his income chargeable under the head "Salaries" is paid to the Central Government by the employer [which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the Companies Act, 1956 (1 of 1956)], the tax so paid by the employer for a period not exceeding twenty-four months next following the expiry of the first-mentioned twenty-four months ; (II) where such services commen .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... period not exceeding twenty-four months following the expiry of the thirty-six months aforesaid, provided in either case the following conditions are fulfilled, namely :- (i) such individual was not resident in any of the four financial years immediately preceding the financial year in which he arrived in India ; and (ii) his contract of service is approved by the Central Government- (a) on or before the 1st day of October, 1964, in the case of a professor or other teacher whose service commenced before the 1st day of April, 1964 ; (b) before the commencement of his service or within one year of such commencement, in any other case ;' 19. Omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999; Prior to its omission, sub-clause (x), as inserted by the Finance Act, 1964, w.e.f. 1-4-1964, read as under : "(x) any sum due to or received by him, during the twenty-four months commencing from the date of his arrival in India, for undertaking any research work in India, provided the following conditions are fulfilled, namely :- (a) the research work is undertaken in connection with a research scheme approved in this behalf by the Central Government on or before the 1st day of O .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... mendment) Act, 1987, w.e.f. 1-4-1989. *Substituted for "thirty thousand rupees" by the Finance Act, 1983, w.r.e.f. 1-4-1982. 38. Substituted for "shall not exceed *thirty-six thousand rupees" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. *Substituted for "thirty thousand rupees" by the Finance Act, 1983, w.r.e.f. 1-4-1982. 39. Substituted for "shall not exceed *thirty-six thousand rupees" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. *Substituted for "thirty thousand rupees" by the Finance Act, 1983, w.r.e.f. 1-4-1982. 40. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original third and fourth provisos were inserted by the Finance Act, 1983, with retrospective effect from 1-4-1982. 41. Substituted for "In this clause" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 42. Inserted by the Finance (No. 2) Act, 1965, w.r.e.f. 1-4-1962. 43. Substituted for "to the members of the Defence Services or to the employees of a State Government, a local authority" by the Finance Act, 1974, w.r.e.f. 1-4-1962. 44. Omitted by the Direct Tax Laws (Amendment) .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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..... ituted for "authority," by the Finance Act, 1994, w.e.f. 1-4-1995. 65. Inserted by the Finance Act, 1994, w.e.f. 1-4-1995. 66. Inserted by the Finance Act, 2001, w.e.f. 1-4-2001. 67. Inserted by the Finance Act, 2001, w.e.f. 1-4-2002. 68. Inserted by the Finance Act, 2002, w.e.f. 1-4-2002. 69. Substituted for "at the time of his" by the Finance Act, 2003, w.e.f. 1-4-2004. 70. Substituted for "voluntary retirement, in accordance with any scheme or schemes of voluntary retirement, to the extent such amount does not exceed five lakh rupees" by the Finance Act, 2000, w.e.f. 1-4-2001. 71. Inserted by the Finance Act, 1994, w.e.f. 1-4-1995. 72. Words "and such schemes in relation to companies referred to in sub-clause (ii) or co-operative societies referred to in sub-clause (v) are approved by the Chief Commissioner or, as the case may be, Director-General in this behalf" omitted by the Finance Act, 2000, w.e.f. 1-4-2001. Earlier the quoted words were amended by the Finance Act, 1994, w.e.f. 1-4-1995. 73. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003. 74. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, clause .....

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Section 10(1) to 10(10D) - Incomes not included in total income Clause (1) to Clause (10D) - Income-tax Act, 1961

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  1. Notification No. 50/2019 - Dated: 27-6-2019 - U/s. 10(6C) of the Income-tax Act, 1961 - Notified royalty or fees for technical services
  2. Notification No. 39/2019 - Dated: 10-5-2019 - U/s. 10(6C) of the Income-tax Act, 1961 Notified M/s. Rolls-Royce Defense Services
  3. Notification No. 16/2019 - Dated: 8-3-2019 - Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs
  4. Notification No. 15/2019 - Dated: 8-3-2019 - U/s. 10(6C) of the Income-tax Act, 1961 Notified M/s Elbit Systems Limited
  5. Notification No. S.O. 1049 (E) - Dated: 24-11-2000 - Income-tax (23rd Amendment) Rules, 2000
  6. Notification No. 74/2015 - Dated: 22-9-2015 - Notification u/s. 10(6C) of the Income-tax Act, 1961 - Notified royalty or fees for technical services
  7. Notification No. 66/2015 - Dated: 13-8-2015 - Notification u/s. 10(6C) of the Income-tax Act, 1961 - Notified royalty or fees for technical services
  8. Notification No. 46/2015 - Dated: 17-6-2015 - SECTION 10(6C) OF THE INCOME-TAX ACT, 1961 - NOT TO INCLUDE INCOME ARISING TO FOREIGN COMPANY BY WAY OF ROYALTY OR FEES FOR TECHNICAL SERVICES - NOTIFIED COMPANY DASSAULT AVIATION AND THALES...
  9. Notification No. 40/2011 - Dated: 29-7-2011 - Incomes not included in total income - Consultancy Services - Fees for technical services received in pursuance of the agreement entered into by the Government of India with M/s. EADS...
  10. Notification No. 34/2011 - Dated: 16-6-2011 - FEES FOR TECHNICAL SERVICES TO FOREIGN COMPANIES.
  11. Notification No. 43/2010 - Dated: 11-6-2010 - Section 10(10)(iii) of the Income-tax Act, 1961 - Gratuity - Gratuity exemption limit raised to ₹ 10 lakhs
  12. Notification No. 15/2010 - Dated: 12-3-2010 - Section 10(6C) of the Income-tax Act, 1961 - Income arising to foreign company by way of fees for technical services - Notified company - Sinclair Knight Merz Pty Limited (M/s SKM), Australia...
  13. Notification No. 72(E) - Dated: 10-2-1977 - Central Government hereby prescribes the following conditions for the exclusion from the total income of an individual, not being a citizen of India
  14. Notification No. 81/2009 - Dated: 27-10-2009 - Income arising to foreign company by way of fees for technical services Notified companies - section 10(6C)
  15. Notification No. 10969 - Dated: 25-6-1999 - Maximum amount of compensation which may be received by a workman at the time of his retrenchment
  16. Notification No. S. O. 294(E) - Dated: 4-5-1999 - Exemption of income of Dowty Aerospace Gloucester Ltd. for providing services in or outside India in projects connected with the security of India u/s 10(6C)
  17. Notification No. 10888 - Dated: 4-5-1999 - Exemption u/s 10(6C)
  18. Notification No. S. O. 114(E) - Dated: 16-2-1999 - Notified the Indian Institute of Foreign Trade, New Delhi u/s 10(10C)(viii)
  19. Notification No. S. O. 1015(E) - Dated: 27-11-1998 - Central Government, having regard to the maximum amount receivable by its employees as cash equivalent of leave salary u/s 10(10AA)(ii)
  20. Notification No. S.O. 136(E) - Dated: 19-2-1998 - Foreign company notified under section 10(6C) - Redecon Australia Private Limited
  21. Notification No. S.O. 12(E) - Dated: 5-1-1998 - Foreign company notified under section 10(6C) - Rolls Royce Military Aero Engines Limited
  22. Notification No. S.O.249(E) - Dated: 26-3-1996 - Maximum exemption in respect of leave salary receivable by employees of Central Government as specified in the Table u/s 10(10AA)(ii)
  23. Notification No. S.O.394 - Dated: 1-2-1996 - Central Government, regard to the maximum amount of any gratuity payable to its employees, hereby specifies two lakhs and fifty thousand rupees as the limit u/s 10(10)(iii)
  24. Notification No. S.O.881(E) - Dated: 17-11-1994 - Notifies the Indian Institute of Management, Bangalore u/s 10(10C)(viii)
  25. Notification No. S.O.1841 - Dated: 14-7-1994 - Exemption of income of State Foreign Economic Corporation for Export and Import of Armament and Equipment for providing services in or outside India in projects connected with security of...
  26. Notification No. S.O.475(E) - Dated: 28-6-1994 - Central Government specifies the following institutes of management u/s 10(10C)(viii)
  27. Notification No. S.O.569(E) - Dated: 27-7-1993 - Central Government having regard to availability of Indians having specialised knowledge and experience, the needs of the country and other relevant circumstances, specifies the following...
  28. Notification No. S.O.235(E) - Dated: 25-3-1992 - Explanation, clause (iii): Information technology including computer architecture systems, etc., specified for purpose of clause (iii) of Explanation
  29. Notification No. S.O.986(E) - Dated: 6-12-1989 - Central Government declares that any income arising to REDECON, Australia Pty. Ltd u/s 10(6C)
  30. Notification No. S.O.803(E) - Dated: 11-10-1989 - Central Government specifies the field of "cookery" u/s 10(6)(iii)
  31. Notification No. S.O.553(E) - Dated: 8-6-1988 - Central Government, having regard to the maximum amount receivable by its employees as cash equivalent of leave salary in respect of the period of earned leave at their credit at the time of...
  32. Notification No. G.S.R.405 - Dated: 28-4-1988 - Central Government, having regard to the maximum amount of any gratuity payable to its employees u/s 10(10)(iii)
  33. Notification No. S.O.260 - Dated: 18-9-1987 - Supersession of the Notification No. GSR 537(E) dated 1st July, 1985 - increases the limit of fifty thousand rupees to one lakh rupees for all the three purposes mentioned u/s...
  34. Notification No. G.S.R.537(E) - Dated: 1-7-1985 - Increases the limit of thirty-six thousand rupees to fifty thousand rupees for all the three purposes mentioned in the provisions of that clause in relation to employees who retire or...
  35. Notification No. G.S.R.52 - Dated: 31-3-1984 - Central Government specifies that the provisions of the said section shall not apply to any individual as is referred to in clause (8) of section 10 of the said Act u/s...
  36. Notification No. S.O.653(E) - Dated: 8-9-1982 - Central Government specifies the National Savings Certificates VI and VII Issues as the savings certificates for the purposes of the aforesaid provisions of the Income-tax Act, 1961, the...
  37. Notification No. S.O.437(E) - Dated: 4-6-1980 - Central Government hereby specifies the field of grading and evaluation of diamonds for diamond export or import trade u/s 10(6)
  38. Notification No. S.O.3331 - Dated: 19-10-1965 - Specified the following securities u/s 10(4)
  39. Notification No. 153/2002 - Dated: 19-6-2002 - The Central Government specified the International Crops Research Institute for the Semi-Arid Tropics u/s 10(10C) of the Income-tax Act, 1961
  40. Notification No. 123/2002 - Dated: 31-5-2002 - Specifies ₹ 3,00,000 as maximum amount received as leave encashment for the purpose of section 10(10AA)
  41. Notification No. 159/2004 - Dated: 22-6-2004 - Section 10 (10C) (Viic) of the Income tax Act, 1961 specified the "Govt, Tool Room & Training Centre, Rajajinagar Industrial Estate, Bangalore
  42. Notification No. 284/2004 - Dated: 23-11-2004 - Amendments in the Notification No. 40 /2004, dated 4th February, 2004
  43. Notification No. 124/2004 - Dated: 26-3-2004 - Specified the "Action for Food Production (AFPRO), New Delhi, registered under the Societies Registration Act, 1860 (21 of 1860)
  44. Notification No. 40/2004 - Dated: 4-2-2004 - Exemption of M/s. Rosoboron Export, Moscow, Russia by Sub-section (6C) of Section 10 of the Income-tax Act, 1961
  45. Notification No. 198/2005 - Dated: 12-9-2005 - Notification u/s. 10(6C) of the Income-tax Act, 1961 - Notified royalty or fees for technical services
  46. Notification No. 120/2006 - Dated: 16-5-2006 - Bill Income by way of royalty or fees for technical services exempted from income tax for certain foreign companies
  1. Companies Act, 1956
  2. Societies Registration Act, 1860
  3. Foreign Exchange Management Act,1999
  4. Section 9 - Income deemed to accrue or arise in India
  5. Section 89 - Relief when salary, etc., is paid in arrears or in advance
  6. Section 80U - Deduction in case of a person with disability
  7. Section 80DDB - Deduction in respect of medical treatment, etc.
  8. Section 80DDA - Omitted
  9. Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
  10. Section 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
  11. Section 64 - Income of individual to include income of spouse, minor child, etc.
  12. Section 6 - Exclusion of assets and debts outside India
  13. Section 40 - Amounts not deductible
  14. Section 28 - Profits and gains of business or profession
  15. Section 200 - Prohibition of tax-free payments.
  16. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"
  17. Section 194DA - Payment in respect of life insurance policy
  18. Section 171 - Assessment after partition of a Hindu undivided family
  19. Section 17 - Salary, perquisite and profits in lieu of salary defined
  20. Section 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases
  21. Section 115BAC - Tax on income of individuals and Hindu undivided family
  22. Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones.
  23. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)]
  24. Rule 2BA - Guidelines for the purposes of section 10(10C)
  25. Rule 2B - Conditions for the purpose of section 10(5)
  26. Rule 16B - Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
  27. Rule 16A - Prescribed authority for approving any institution or body established for scientific research
  28. Manual - Section 194DA - TDS on payment in respect of Life Insurance Policy
  29. Manual - Section 12A - Conditions for applicability of sections 11 & 12
  30. Manual - Section 11(7) - Exemption under section 10 not available except under section 10(1) and 10(23C)
  31. Manual - Section 14A & Rule 8D - Expenditure in relation to income not includible in total income
  32. Manual - General Law applicable to Clubbing of Income
  33. Manual - Section 40(a)(v) - Tax on perquisite paid by the employer
  34. Manual - Deduction u/s 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund etc.
  35. Manual - Pension - [Sec. 10(10A)]
  36. Manual - Leave Salary Exemption - [Sec. 10(10AA)]
  37. Manual - Retrenchment Compensation - [Sec. 10(10B)]
  38. Manual - Voluntary Retirement or Separation - [Sec. 10(10C) AND RULE 2BA]
  39. Manual - Leave Travel Allowance (LTA) - [Sec. 10(5) AND RULE 2B]
  40. Manual - Exempted Income u/s 10 - Salary Specific
  41. Manual - Exempted Income u/s 10 - Income Specific
  42. Manual - Perquisites - Overview
  43. Manual - Gratuity - [Sec. 10(10)]
  44. Manual - Exempted Income u/s 10 - Assessee Specific

 

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