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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>Income exemptions clarify exempt categories and conditions under the Income Tax Act, including life insurance and scholarship receipts.</h1> The Schedule to the Income Tax Act, 2025 lists receipts excluded from total income, notably agricultural income and sums under life insurance policies subject to premium to sum assured and aggregate premium conditions with specified exceptions; it also exempts scholarships for education, government notified interest and deposits, partner shares of firm income, disaster compensation where no earlier deduction was claimed, specified capital gains (including certain unit transfers and compulsory acquisition of agricultural land), parliamentary allowances, pensions and family pensions for designated gallantry awardees or operational deaths, notified international sporting event income, reverse mortgage loans, and receipts for or on behalf of prescribed national funds and substantially government financed educational or hospital institutions.

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