Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)]

Clauses 10(17A)-10(23C) list income exemptions, conditions, approvals, investment limits, and withdrawal powers for specified bodies

Clauses 10(17A)-10(23C) prescribe categories of income excluded from total taxable income, including government awards and rewards, pensions for certain gallantry recipients and their families, specified family pensions, and income of designated bodies (local authorities, approved research associations, news agencies, professional/regimental/non-public funds, khadi/village industry institutions, specified authorities, and various charitable, educational and medical institutions). Exemptions are subject to conditions on application of income, limits on accumulation, prescribed modes of investment, approval/notification and periodic renewal, recordkeeping and audit, and powers to withdraw or rescind approval where conditions are breached.