Income tax exemptions for specified assessees cover allowances, funds, institutions, tribal income, and notified public-interest receipts. Assessee-specific exemptions cover a broad class of incomes excluded from total income where the recipient is an individual, firm partner, local authority, fund, trust, body, authority, or notified institution and the relevant statutory conditions are met. The exemptions extend to awards and rewards, specified allowances, pension and family pension for gallantry award recipients, minor child income up to the prescribed limit, tribal and Sikkim income, sectoral subsidies, public-interest institutional income, welfare funds, and certain foreign company receipts connected with crude oil and notified activities.