Incomes excluded from total income: scheduled incomes exempt if conditions met, otherwise taxable under the Act.

Clause 11 creates a conditional exclusion regime: incomes enumerated in specified schedules are excluded from total income for a tax year if the schedules' conditions are fulfilled, and become taxable for that year if the conditions are not met. It also exempts certain persons listed in a schedule from chargeability to tax when their specified conditions are satisfied, with failure to satisfy those conditions resulting in taxation. The Central Government is empowered to make rules or issue notifications to implement the schedules' provisions.

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