Income Specific exemption under section 10
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.... 1985 or scheme Fully Exempt 10(10BC) Compensation received on account of any disaster Exempt to the extent of amount received. 10(10D) Sum received from Life Insurance Policy Exempt to the extent of amount received. 10(11) Amount received on retirement from SPF / Maturity from PPF Exempt to the extent of amount received. 10(12) Amount received on retirement from RPF Exempt to the extent provided in Rule 8 of Part A of the Fourth Schedule 10(12A) Amount received by an assessee from National Pension System Trust on closure of his account or on his opting out of the pension scheme referred to in section 80CCD 60% of the total amount payable to him at the time of such closure or his opting out of the scheme 10(12B) &n....
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....ns in that country on any deposits made by it with any Scheduled Bank Fully Exempt 10(15)(iiib) Interest payable to the Nordic Investment Bank Fully Exempt as per MOU 10(15)(iiic) Interest payable to the European Investment Bank Fully Exempt as per Agreement 10(15)(iv)(fa) Interest payable by a Scheduled bank to non-resident on deposits in foreign currency Fully Exempt - if approved by RBI 10(15)(iv)(h) Interest payable by PSU in respect of bonds and debentures as notified Fully Exempt 10(15)(iv)(i) Interest on deposits made by the Employees of Govt. out of retirement benefits in accordance with the scheme Fully Exempt, as per the scheme 10(15)(v) Interest on securities held by the Welfare Commissioner, Bhopal Gas Vic....
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....nit Scheme, 1964 Fully Exempt 10(34) Any income by way of dividends referred u/s 115-O [ excluding u/s 115BBDA) ] Exempt to the extent of amount received. 10(34A) Income to a shareholder on buyback of shares of unlisted company This clause not apply with respect to any buy back of shares by a company on or after the 1st day of October, 2024. [ Inserted vide Finance (No. 2) Act, 2024 ] Exempt to the extent of amount received. 10(35) Income from units of UTI and other mutual funds Fully Exempt 10(35A) Income received by any person being an investor of the Securitization Trust from such a trust, by way of distributed income referred to in section 115TA (before 1.6.2016) Fully Exempt 10(37) Capital Gain on....