Income exemptions from aggregation: prescribed receipts like agricultural income, pensions, provident payments, and certain nonresident remuneration. Enumerates classes of income not included in total income, including agricultural income; family and HUF distributions; shares from separately assessed unincorporated bodies; specified pensions, provident and superannuation payments; remuneration exemptions for certain foreign officials, short term foreign employees and nonresident ship crew subject to stay and employer conditions; exemptions for notified foreign and multilateral bodies; interest and dividend receipts where tax or distribution tax is discharged; political party and trade union income subject to record keeping and audit; and specified capital gains, compensation and retirement receipts, with Central Government notification powers.