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    <title>Income Specific exemption</title>
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    <description>Income-specific exemptions under the Income Tax Act, 2025 cover agricultural income, qualified life insurance receipts, scholarships, approved awards and rewards, specified government securities income, partnership share income, disaster compensation, parliamentary allowances, gallantry-related pensions, limited minor income exclusion, compulsory acquisition gains on specified agricultural land, notified sporting-event income, reverse mortgage loan receipts, and income of specified funds and institutions subject to prescribed conditions.</description>
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      <description>Income-specific exemptions under the Income Tax Act, 2025 cover agricultural income, qualified life insurance receipts, scholarships, approved awards and rewards, specified government securities income, partnership share income, disaster compensation, parliamentary allowances, gallantry-related pensions, limited minor income exclusion, compulsory acquisition gains on specified agricultural land, notified sporting-event income, reverse mortgage loan receipts, and income of specified funds and institutions subject to prescribed conditions.</description>
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