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        Income Tax

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

        Income-tax Act, 1961
        Chapter III
        INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

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        Tax exemption for institutional incomes conditioned on application of income and compliance, with approval and oversight mechanisms. Section 10(17A)-10(23C) carves out specific receipts and institutional incomes from total taxable income, conditional on approval/notification and compliance. Exemptions apply to awards, certain pensions, local authority supplies, approved research associations, news agencies and a range of funds, universities and hospitals provided they apply or accumulate income solely to their objects, invest or deposit funds in prescribed modes, restrict distribution, maintain separate accounts for incidental business, and submit to approval, audit and oversight; failure to comply permits withdrawal of recognition and renders amounts taxable.
              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.

                  Tax exemption for institutional incomes conditioned on application of income and compliance, with approval and oversight mechanisms.

                  Section 10(17A)-10(23C) carves out specific receipts and institutional incomes from total taxable income, conditional on approval/notification and compliance. Exemptions apply to awards, certain pensions, local authority supplies, approved research associations, news agencies and a range of funds, universities and hospitals provided they apply or accumulate income solely to their objects, invest or deposit funds in prescribed modes, restrict distribution, maintain separate accounts for incidental business, and submit to approval, audit and oversight; failure to comply permits withdrawal of recognition and renders amounts taxable.


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