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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>Exempt income: specified life insurance, provident and pension receipts excluded from taxable total income subject to conditions.</h1> Certain receipts are excluded from total income subject to conditions: agricultural income and specified government scheme payments are exempt; life insurance proceeds qualify for exclusion only if policies meet period specific premium to sum assured ratios and aggregate premium limits with exclusions for Keyman policies; provident fund and recognised provident fund interest attributable to post specified date contributions is excluded only up to contribution thresholds with prescribed computation; National Pension System closure payments are excluded up to sixty percent; approved superannuation, scholarship, specified government securities and other notified receipts are excluded under the stated conditions and defined terms.

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