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    <title>INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS</title>
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    <description>Income-tax Schedule III lists categories of income not to be included in the total income of eligible persons, subject to the conditions specified for each item. The exclusions cover sums from Hindu undivided family members, partners&#039; shares in firm profits, disaster compensation, specified pension and allowance receipts, travel concession, special allowances, gratuity, disability pension, land acquisition awards, and capital gains from specified agricultural or land-pooling transfers. It also exempts income of designated persons, funds, associations, trusts, and notified bodies, where approval, notification, application of income, or other prescribed conditions are satisfied.</description>
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    <pubDate>Thu, 14 Aug 2025 12:33:50 +0530</pubDate>
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      <description>Income-tax Schedule III lists categories of income not to be included in the total income of eligible persons, subject to the conditions specified for each item. The exclusions cover sums from Hindu undivided family members, partners&#039; shares in firm profits, disaster compensation, specified pension and allowance receipts, travel concession, special allowances, gratuity, disability pension, land acquisition awards, and capital gains from specified agricultural or land-pooling transfers. It also exempts income of designated persons, funds, associations, trusts, and notified bodies, where approval, notification, application of income, or other prescribed conditions are satisfied.</description>
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