TMI BlogTHE SIXTH SCHEDULE - Income not included in the total incomeX X X X Extracts X X X X X X X X Extracts X X X X ..... ation, in the total income of the unincorporated body which is separately assessed. 4. The amount of family pension received by the widow or children or nominated heirs, as the case may be, of a member of the armed forces (including para-military forces) of the Union, if the death of such member has occurred in the course of operational duties, in such circumstances and subject to such conditions, as may be prescribed. 5. Any income arising to a foreign company, as the Central Government may, by notification in the Official Gazette, specify in this behalf, by way of royalty or fees for technical services received in pursuance of an agreement entered into with that Government for providing services in or outside Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution, or (iii) the areas covered by notification No. TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of Paragraph 20 of the sixth schedule of the Constitution as it stood immediately before the commencement of the North-Eastern Areas (Reorganisation) Act, 1971, or (iv) the Ladakh region of the State of Jammu and Kashmir; and (c) the income is in the nature of dividend or interest on securities or from any source in the areas or States specified in sub-clause (b). 9. Income accruing or arising to a Sikkimese, other than a Sikkimese woman who, on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esident for similar purposes in the country concerned enjoys a similar exemption in that country; and (c) the 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. 13. The amount received by an individual who is not a citizen of India by way of remuneration as an employee of a foreign enterprise for services rendered by him during his stay in India, if 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 financial year; and (c) such remu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment, or any State Government or State Governments, or partly by the Central Government and partly by one or more State Governments. 16. Any amount received by an assessee under the Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 (21 of 1985) in excess of the amount, if any, allowed as a deduction in any financial year on account of any loss or damage caused to him by such disaster. 17. 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 in the Official Gazette, of accumulated balance, as on the 31st day of March, 2011, in the account of the person. 18. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 951 for the financial year. 23. The amount of interest on deposits in a Non-Resident (External) Account in any bank in India, if the assessee is an individual and - (a) is resident outside India as defined in clause (q) of section 2 of the Foreign Exchange Regulation Act, 1973; or (b) has been permitted by the Reserve Bank of India to maintain the aforesaid 24. The amount of interest payable by a scheduled bank to a non-resident or to a person who is not ordinarily resident, on deposits in foreign currency where the acceptance of such deposits by the bank is approved by the Reserve Bank of India. 25. Amount received by way of- (a) daily allowance received by any pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into with the Government of India. 29. Any income of an individual, if- (a) the income,- (i) accrues to him outside India; or (ii) is received outside India, in the year, by or on behalf of such individual; (b) the income is not derived from a business controlled, or a profession set up, in India; (c) the income relates to,- (i) the financial year in which the individual ceases to be a non-resident; or (ii) the financial year immediately succeeding the financial year in which the individual ceases to be a non-resident; and (d) the individual was a non-resident for nine years immediately preceding the financial year in which he has ceased to be a non-resident. 30. Any amount re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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