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    <title>Incomes not included in total income [Clause (1) to Clause (10D)]</title>
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    <description>Section 10 excludes specified categories of income from computation of total income, including agricultural income; HUF or estate disbursements to individuals; a partner&#039;s share where a firm is separately assessed; various non resident and IFSC linked interest, capital gains and derivative receipts subject to conditions; travel concessions and certain foreign remuneration subject to residency and approval conditions; family members&#039; foreign taxed income accompanying exempt persons; retirement and employee receipts (gratuity, pension commutation, leave encashment, retrenchment compensation, voluntary retirement payments and disaster compensation) under prescribed limits and conditions; and life insurance proceeds subject to premium and policy type provisos.</description>
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      <title>Incomes not included in total income [Clause (1) to Clause (10D)]</title>
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