Specified income under section 115BBI covers excess accumulation, deemed income, and income losing exemption through statutory non-compliance.

Specified income for section 115BBI includes excess accumulation not permitted under a specific provision and deemed income under the identified provisions governing section 10(23C) and section 11. It also covers income losing exemption under section 10(23C) because of a prescribed violation, income not excluded from total income under section 13(1)(c) or section 13(1)(d), and income not excluded from total income under section 11(1)(c).

---

---

---