AI Drafter 
TaxTMI 
TaxTMI 
THE SIXTH SCHEDULE - Income not included in the total income
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....rporated body which is separately assessed. 4. The amount of family pension received by the widow or children or nominated heirs, as the case may be, of a member of the armed forces (including para-military forces) of the Union, if the death of such member has occurred in the course of operational duties, in such circumstances and subject to such conditions, as may be prescribed. 5. Any income arising to a foreign company, as the Central Government may, by notification in the Official Gazette, specify in this behalf, by way of royalty or fees for technical services received in pursuance of an agreement entered into with that Government for providing services in or outside India in projects connected with security of India. 6.....
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....dule to the Constitution, or (iii) the areas covered by notification No. TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of Paragraph 20 of the sixth schedule of the Constitution as it stood immediately before the commencement of the North-Eastern Areas (Reorganisation) Act, 1971, or (iv) the Ladakh region of the State of Jammu and Kashmir; and (c) the income is in the nature of dividend or interest on securities or from any source in the areas or States specified in sub-clause (b). 9. Income accruing or arising to a Sikkimese, other than a Sikkimese woman who, on or after the 1st day of April, 2008, marries an individual who is not a Sikkimese,-....
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.... the members of the staff are subjects of the country represented and are not engaged in any business or profession or employment in India otherwise than as members of such staff. 13. The amount received by an individual who is not a citizen of India by way of remuneration as an employee of a foreign enterprise for services rendered by him during his stay in India, if the following conditions are fulfilled- (a) the foreign enterprise is not engaged in any trade or business in India; (b) his stay in India does not exceed in the aggregate a period of ninety days in such financial year; and (c) such remuneration is not liable to be deducted from the income of the employer chargeable under this Code. 14. The amoun....
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.... 16. Any amount received by an assessee under the Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 (21 of 1985) in excess of the amount, if any, allowed as a deduction in any financial year on account of any loss or damage caused to him by such disaster. 17. Any payment from a provident fund to which the Provident Funds Act, 1925 (19 of 1925), applies or from any other provident fund set up by the Central Government and notified by it in this behalf in the Official Gazette, of accumulated balance, as on the 31st day of March, 2011, in the account of the person. 18. Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government. 19. Interest on bonds- ....
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....sident outside India as defined in clause (q) of section 2 of the Foreign Exchange Regulation Act, 1973; or (b) has been permitted by the Reserve Bank of India to maintain the aforesaid 24. The amount of interest payable by a scheduled bank to a non-resident or to a person who is not ordinarily resident, on deposits in foreign currency where the acceptance of such deposits by the bank is approved by the Reserve Bank of India. 25. Amount received by way of- (a) daily allowance received by any person by reason of his membership of Parliament or of any State Legislature or of any Committee thereof; (b) any allowance received by any person by reason of his membership of Parliament under the Members of Parliament (....
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....income is not derived from a business controlled, or a profession set up, in India; (c) the income relates to,- (i) the financial year in which the individual ceases to be a non-resident; or (ii) the financial year immediately succeeding the financial year in which the individual ceases to be a non-resident; and (d) the individual was a non-resident for nine years immediately preceding the financial year in which he has ceased to be a non-resident. 30. Any amount received from the Central Government, a State Government or a local authority by an individual, or his legal heir, by way of compensation on account of any disaster, as reduced by the amount received by the individual or his legal heir which has been allowed as a ....