Total income exclusions: income listed in the Sixth Schedule is excluded subject to the Code's governing provisions. Subject to the provisions of the Code, the basis of charge for a person's total income in a financial year excludes items specifically enumerated in the Sixth Schedule, and such exclusions operate contingent on other applicable provisions within the Direct Taxes Code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Total income exclusions: income listed in the Sixth Schedule is excluded subject to the Code's governing provisions.
Subject to the provisions of the Code, the basis of charge for a person's total income in a financial year excludes items specifically enumerated in the Sixth Schedule, and such exclusions operate contingent on other applicable provisions within the Direct Taxes Code.
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