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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 ..... t 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 India in projects connected with security of India. 6. Income of the European Economic Community derived in India by way of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 after the 1st day of April, 2008, marries an individual who is not a Sikkimese,- (a) from any source in the State of Sikkim; or (b) by way of dividend or interest on securities. 10. Such income and amount thereof, as notified by the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 remuneration is not liable to be deducted from the income of the employer chargeable under this Code. 14. The amount received by, or due to, any individual being a non-resident, who is not a citizen of India, by way of remuneration, if the following conditions are fulfilled: (a) such remuneration is for services rendered in connection with the employment on a foreign ship; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovident 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. Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government. 19. Interest on bonds- (a) issued by a local authority; and (b) specified by the Central Government by notification in the Official Gazette; 20. Any income received in respect of,- (a) the units of a Mutual Fund; (b) units from the Administrator of the specified undertaking; or (c) units from the specified company. 21. Any dividends in respect of which dividend distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount received by way of- (a) daily allowance received by any person by reason of his membership of Parliament or of any State Legislature or of any Committee thereof; (b) any allowance received by any person by reason of his membership of Parliament under the Members of Parliament (Constituency Allowance) Rules, 1986; (c) any constituency allowance received by any person by reason of his membership of any State Legislature under any Act or rules made by that State Legislature. 26. Any amount received, whether in cash or in kind,- (a) in pursuance of any award instituted in the public interest by the Central Government or any State Government or instituted by any other body and approved by the Central Government in this behalf; or (b) as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocal authority by an individual, or his legal heir, by way of compensation on account of any disaster, as reduced by the amount received by the individual or his legal heir which has been allowed as a deduction under this Code on account of any loss or damage caused by such disaster. 31. The amount of interest on bonds- (a) issued by a local authority or by a State Pooled Finance Entity; and (b) specified by the Central Government by notification in the Official Gazette. 32. The amount of capital gain arising on account of- (a) transfer of agricultural land situated in a rural area; (b) transfer of any personal effect; (c) transfer of Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government; 33. Gross ..... X X X X Extracts X X X X X X X X Extracts X X X X
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