Income Specific exemption under section 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scheme Fully Exempt 10(10BC) Compensation received on account of any disaster Exempt to the extent of amount received. 10(10D) Sum received from Life Insurance Policy Exempt to the extent of amount received. 10(11) Amount received on retirement from SPF / Maturity from PPF Exempt to the extent of amount received. 10(12) Amount received on retirement from RPF Exempt to the extent provided in Rule 8 of Part A of the Fourth Schedule 10(12A) Amount received by an assessee from National Pension System Trust on closure of his account or on his opting out of the pension scheme referred to in section 80CCD 60% of the total amount payable to him at the time of such closure or his opting out of the scheme 10(12B) Amount received by an employee from N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10(15)(iv)(i) Interest on deposits made by the Employees of Govt. out of retirement benefits in accordance with the scheme Fully Exempt, as per the scheme 10(15)(v) Interest on securities held by the Welfare Commissioner, Bhopal Gas Victims, Bhopal, and deposits for the benefit of the victims of the Bhopal gas leak disaster Fully exempt subject to conditions 10(15)(vi) Interest on Gold Deposit Bonds (Scheme 1999) Interest on deposit certificates issued under the Gold Monetisation Scheme, 2015 Fully Exempt 10(15)(vii) Interest on bonds - issued by a local authority or by a State Pooled Finance Entity Interest on specified bonds as notified Fully Exempt 10(16) Scholarships granted to meet the cost of education; Fully Exempt 10(17) Daily allow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion Trust from such a trust, by way of distributed income referred to in section 115TA (before 1.6.2016) Fully Exempt 10(37) Capital Gain on compulsory acquisition of urban Agricultural Land Fully Exempt 10(37A) Capital gain of transfer of specified assets (as held on 2.6.2016) under Andhra Pradesh Land Pooling Scheme Fully Exempt 10(38) Long Term Capital Gain on transfer of shares and securities covered under Security Transaction Tax (STT) LTCG on transfer of equity share in a company or a unit of an equity oriented fund or a unit of a business trust Fully Exempt 10(39) Income from any international sporting event held in India, as Notified Fully Exempt 10(40) Income received as grant by a subsidiary company (business of generation or tra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X