Incomes not included in total income: schedule-based exclusions apply, unmet conditions convert those receipts into taxable income. Income enumerated in Schedules II-VI is excluded from total income when schedule conditions are met; if those conditions are not satisfied in a tax year the income is chargeable to tax for that year. Persons listed in Schedule VII are similarly exempt from chargeability when schedule conditions are fulfilled, with failure of those conditions rendering their income taxable for the tax year. The Central Government may make rules or notifications to give effect to these schedule-based exclusions and exemptions.