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    <description>Income tax exemptions are grouped by assessee and income source, covering awards and rewards in public interest, partnership profit shares, legislative allowances, special duty allowances, gallantry pensions, minor child income limits, tribal and Sikkim income, plantation subsidies, local authority income, approved research and professional bodies, khadi and village industries institutions, securitisation trusts, investor protection funds, core settlement guarantee funds, trade unions, provident funds, notified authorities, welfare funds, mutual funds, and specified foreign company crude oil income. Many exemptions depend on approval, notification, or exclusive application of income to stated objects.</description>
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      <description>Income tax exemptions are grouped by assessee and income source, covering awards and rewards in public interest, partnership profit shares, legislative allowances, special duty allowances, gallantry pensions, minor child income limits, tribal and Sikkim income, plantation subsidies, local authority income, approved research and professional bodies, khadi and village industries institutions, securitisation trusts, investor protection funds, core settlement guarantee funds, trade unions, provident funds, notified authorities, welfare funds, mutual funds, and specified foreign company crude oil income. Many exemptions depend on approval, notification, or exclusive application of income to stated objects.</description>
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