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of <h1>Sections 10(23D)-10(50) list exempt receipts from taxable income with conditions, approvals, time limits, and recapture rules</h1> Sections 10(23D)-10(50) enumerate categories of receipts excluded from taxable total income, exempting specified institutional and fund incomes (e.g., regulated mutual funds, securitisation trusts, investor protection and core settlement guarantee funds, venture capital funds/companies, business trusts and unit holders, specified foreign sovereign/pension investors subject to conditions), certain board/authority receipts and agricultural/commodity subsidies, specified capital gains, receipts of notified infrastructure or development institutions, select foreign-company receipts linked to crude-oil storage/sale, and income chargeable to equalisation levy. Many exemptions are subject to regulatory approvals, prescribed conditions, time limits and recapture if conditions are not met.
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