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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>Assessee-specific tax exemptions exclude defined receipts for prescribed recipients where notification and compliance conditions are met.</h1> Assessee-specific exemptions under the Income Tax Act (effective 01.04.2026) exclude defined receipts and institutional income from total income where the recipient falls within specified classes and prescribed conditions are met. Exemptions cover awards and government rewards, partners' share of firm profits, employment-related special allowances, regional and community-based incomes, sectoral institutional incomes (research associations, khadi and village industries, local authorities, securitisation trusts, provident and pension funds, investor protection and guarantee funds) and foreign-company receipts tied to Central Government-approved arrangements; many exemptions require Central Government notification, prescribed investment/application of income, certification, or compliance with withdrawal procedures.

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