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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>Tax exemptions for specified incomes exclude certain domestic and cross-border receipts, subject to prescribed conditions and definitions.</h1> Section 10 lists incomes excluded from total income, including agricultural income, amounts from Hindu undivided family funds, a partner's share where a firm is separately assessed, specified interest receipts for non-residents and persons of Indian origin, income attributable to International Financial Services Centre activities and specified funds, remuneration exemptions for certain non-resident officials and consultants under approved arrangements, and a range of retirement, gratuity, compensation and life insurance receipts subject to prescribed conditions, limits, definitions and notification powers.

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