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        Income Tax

        SCHEDULE-02 - INCOME NOT TO BE INCLUDED IN TOTAL INCOME

        Income-tax Act, 2025
        Schedules SCH
        SCHEDULES

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        Income tax exemptions for life insurance, provident funds, pensions and specified government-backed receipts under Schedule II conditions. Schedule II lists categories of income not to be included in total income, subject to stated conditions. It covers agricultural income; qualifying life insurance receipts with premium-to-sum-assured and aggregate premium thresholds; specified provident fund, recognised provident fund, Sukanya Samriddhi, National Pension System Trust, Agniveer Corpus Fund, superannuation fund, scholarship, award or reward, and certain Government security-related receipts; transfer of specified units; and certain Unified Pension Scheme payments. The Schedule also supplies definitions for key expressions and permits binding guidelines for removal of difficulties.
                  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.

                        Income tax exemptions for life insurance, provident funds, pensions and specified government-backed receipts under Schedule II conditions.

                        Schedule II lists categories of income not to be included in total income, subject to stated conditions. It covers agricultural income; qualifying life insurance receipts with premium-to-sum-assured and aggregate premium thresholds; specified provident fund, recognised provident fund, Sukanya Samriddhi, National Pension System Trust, Agniveer Corpus Fund, superannuation fund, scholarship, award or reward, and certain Government security-related receipts; transfer of specified units; and certain Unified Pension Scheme payments. The Schedule also supplies definitions for key expressions and permits binding guidelines for removal of difficulties.


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