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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>Income exclusions from total income: specified receipts and institutional exemptions subject to prescribed conditions and notifications.</h1> Schedule III lists specific categories of receipts excluded from total income for designated eligible persons, subject to conditions and definitions. It covers familial transfers, partner shares, disaster compensation, partial National Pension System withdrawals, allowances and perquisites with prescribed limits and conditions, pensions tied to gallantry or operational death, location-based exemptions, capital gains on compulsory acquisition of agricultural land meeting use criteria, and institutional or sectoral exemptions for notified bodies and funds, each contingent on notification, application of income to stated objects, investment modes, certification, and other procedural conditions.

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