CHAPTER III – Incomes Which Do Not Form Part of Total Income


Section – 10        : Incomes not included in total income
Section – 10A     : Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA  : Special provisions in respect of newly established Units in Special Economic Zones.
Section – 10B     : Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA  : Special provisions in respect of export of certain articles or things.
Section – 10BB  : Meaning of computer programmes in certain cases.
Section – 10C    : Special provision in respect of certain industrial undertakings in North- Eastern Region.
Section – 11       : Income13 from property held for charitable or religious purposes.
Section – 12       : Income of trusts or institutions from contributions.
Section – 12A    : Conditions for applicability of sections 11 and 12.
Section – 12AA : Procedure for registration.
Section – 13      : Section 11 not to apply in certain cases.
Section – 13A   : Special provision relating to incomes of political parties.
Section – 13B   : Special provisions relating to voluntary contributions received by electoral trust.

Leave a Reply