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Agriculture Income [Section 10(1)]

2. Any sum received by a Co-parcener from Hindu Undivided Family (H.U.F.) [Section 10(2)]

3. Share of Income from the Firm [Section 10(2A)]

4. Interest paid to Non-Resident [Section 10(4)(i)]

5. Interest to Non-Resident on Non-Resident (External) Account [Section 10(4)(ii)]

6. Interest paid to a person of Indian Origin and who is Non-Resident [Section 10(4 B)]

7. Travel Concession to an Indian Citizen Employee [Section 10(5)]

8. Remuneration received by an individual who is not a citizen of India [Section 10(6)]
9. Tax paid by Government or Indian concern on Income of a Foreign Company [Section  10(6A), (6B), (6BB) and (6C)]

10. Perquisites and Allowances paid by Government to its Employees serving outside India [Section 10(7)]

11. Employees of Foreign Countries working in India under Cooperative Technical Assistance Programme [Section 10(8)]

12. Income of a Consultant [Section 10(8A)]

13. Income of Employees of Consultant [Section 10(8B)]

14. Income of any member of the family of individuals working in India under co-operative technical assistance programmes [Section 10(9)]
15. Gratuity [Section 10(10)]

16. Commuted value of pension received [Section 10(I0A)]

17. Amount received as leave encashment on retirement [Section 10(10AA)]

18. Retrenchment compensation paid to workmen [Section 10(10B)]

19. Payment received under Bhopal Gas Leak Disaster (Processing of Claims) Act 1985 [Section 10 (10BB)]

19A. Compensation received in case of any disaster [Section 10(10BC) ]

20. Retirement Compensation from a Public Sector Company or any other Company [Section 10 (10C)]

21. Income by way of tax on perks [Section 10(10CC)]

22. Any sum received under a life insurance policy [Section 10(10D)]

23. Payment from Statutory Provident Fund [Section 10(11)]

24. Payment from Recognised Fund [Section 10(12)]

25. Payment from Superannuation Fund [Section 10(13)]

26. House Rent Allowance [Section 10(13A) Read with Rule 2A]

27. Any Allowance given for meeting Business Expenditure [Section 10(14)]

28. Interest Incomes [Section 10(15)]

29. Lease rental income of a foreign government or foreign enterprise from leasing of aircraft/aircraft engine to an Indian company [Section 10(15A)]

30. Scholarship [Section 10(16)]

31. Allowance of M.P./M.L.A.Ior M.L.C. [Section 10(17)]

32. Awards Instituted by Government [Section 10(17A)]

33. Pension received by certain winners of gallantry awards [Section 10(18)]

34. Family pension received by family members of armed forces including para military forces [Section 10(19)]

35. Income from one palace of a former ruler [Section 10(19A)]

36. Income of a local authority [Section 10(20)]

37. Income of scientific research association [Section 10(21)]

38. Income of a News Agency [Section 10(22B)]

39. Income of some Professional Institutions [Section 10(23A)]

40. Exemption of Income Received by Regimental Fund [Section 23AA]

41. Income of a Fund set-up for the welfare of employees or their dependents [Section 10(23AAA)]

42. Income of a pension fund set up by LIC or other insurer [Section 10(23MB)]

43. Income of Institutions established for development of Khadi and Village Industries [Section 10(23B)]

44. Income of State Level Khadi and Village Industries Board [Section 10(23BB)]

45. Income of certain Authorities set up to manage Religious and Charitable Institutions  [Section 10(23BBA)]

46. Income of European Economic Community [Section 10(23BBB)]

47. Income of a SAARC Fund for regional projects [Section 10(23BBC)]

48. Any income of Insurance Regulatory and Development Authority [Section 10(23BBE)]

49. Income of Prasar Bharti [Section 10(23BBH)] [Inserted by the Finance Act 2012, w.e.f. 2013-14]

50. Any income received by a person on behalf of following Funds [Section 10(23C)]

51. Income of Mutual Fund [Section 10(23D)]

52. Exemption of income of a securitisation trust [Section 10(23DA)j [w.e.f. A.Y. 2014-15]

53. Income of Investor Protection Fund [Section 10(23EA)]

54. Income of the Credit Guarantee Trust for Small Industries [Section 10(23EB)]

55. Exemption of income of investor protection fund of depository [Section 10(23ED)] [w.e.f. A.Y. 2014-15]

56. Exemption for Certain Incomes of a Venture Capital Company or Venture Capital Fund from Certain Specified Business or Industries [Section 10 (23FB)]

57. Income of Registered Trade Unions [Section 10(24)]

58. Income of Provident and Superannuation Funds [Section 10(25)]

59. Income of Employee’s State Insurance Fund [Section 10 (25A)]

60. Income of Schedule Tribe Members [Section 10(26) and 10(26A)]

61. Income of Sikkimese individual [Section 10(26AAN] (With retrospective effect from 1-4-1990)

62. Regulating the marketing of agricultural produce [Section 10[26AAB]

63. Income of a corporation set-up for promoting the interests of Scheduled Castes, Scheduled Tribes or Backward Classes [Section 1 0(26B)]

64. Income of a corporation set-up to protect the interests of Minorities [Section 10(26BB)]

65. Any income of a corporation for ex-servicemen [Section 10(26BBB)]

66. Income of cooperative society looking after the interests of Scheduled Castes or Scheduled Tribes or Both [Section 10(27)]

67. Any income accruing or arising to Commodity Boards etc. [Section 10(29A)]

68. Amount received as subsidy from or through the Tea Board [Section 10(30)]

69. Amount received as subsidy from or through the concerned Board [Section 10(31)]

70. Income of child clubbed uls 64 (IA) [Section 10(32)]

71. Income from transfer of capital assets of UTI [Section 10(33)]

72. Income by way of dividend from Indian company [Section 10(34)]

73. Exemption of income to a shareholder on buyback of shares of unlisted company [Section 10 (34A) [w.e.f. A.Y. 2014-15]

74. Income from units of UTI and other mutual funds [Section 10(35)]

75. Exemption of income from securitisation trust [Section 10(35A)] [w;e.f A.Y. 2014-15]

76. Income from sale of shares in certain cases [Section 10(36)]

77. Capital Gain on compulsory acquisition of urban Agricultural Land [Section 10(37)]

78. Long Term Capital Gain on transfer of shares and securities covered under Security Transaction Tax (STT) [Section 10(38)]

79. Income from international Sporting event [Section 10(39)]

80. Income received as grant by a subsidiary company [Section 10(40)]

81. Income from transfer of asset of an undertaking engaged in the business of generation, transmission or distribution of power [Section 10(41)]

82. Income of a body or authority set up by two countries [Section 10(42)]

83. Reverse Mortgage [Sec. 10(43)]

84. New Pension System Trust [Sec. 10(44)]

85. Exemption of Allowance or perquisite to chairman/member of UPSC [Section 10 (45)]

86. Exemption of ‘specified income’ of certain bodies or authorities [Section 10(46)]

87. Exemption of Income of notified ‘Infrastructure debt fund’ [Section 10(47)]

88. Exemption of Income of a foreign company from sale of Crude Oil in India [Section 10 (48)]

89. Exemption of income of National Financial Holdings Company [Section 10(49)] [w.e.f. A.Y. 2014-15]


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