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            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.

            <h1>Exempt income: income specifically excluded from taxation, while taxable income remains subject to the Income-tax law.</h1> Exempt income is income that the Income tax law specifically exempts from charge and is not liable to tax; taxable income denotes incomes that are chargeable to tax and fall within the Income tax law's taxing provisions.

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