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          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.

          <h1>Exemption for income is lost if the supporting statement or return is not filed by the due date, making the income taxable.</h1> Inserted sub section makes timely filing of the prescribed statement and the income tax return a condition for excluding income from total income; if the supporting statement or the return is not furnished by the statutory due date, the income will not be excluded and instead is includible in the recipient's total income.

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