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— official CBDT correspondence
Section 10 — Incomes not included in total income: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 10 (Incomes not included in total income) of the Income-tax Act, 1961 corresponds to Section 11 (Incomes not included in total income) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 11 — Incomes not included in total income
clause-by-clause (official)
| ITA 1961 | provision | ITA 2025 |
|---|---|---|
| 10(1) | Agricultural income | Schedule II(1) |
| 10(2) | Amount received by mem- | Schedule III(1) |
| 10(2A) | Partner’s share in profit of firm | Schedule III(2) |
| 10(3) | omitted | |
| 10(4) | Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits | omitted |
| 10(4B) | omitted | |
| 10(4C) | Interest on Rupee Denominated Bonds | omitted |
| 10(4D) | Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(1), Schedule VI(2), Schedule VI(3), Schedule VI(4) |
| 10(4E) | Income from transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives | Schedule VI(5) |
| 10(4F) | Royalty or interest income received by a non-resident from lease of aircraft or a ship | Schedule VI(6) |
| 10(4G) | Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person | Schedule VI(7) |
| 10(4H) | Any income earned by a non-resident or unit of an IFSC on transfer of shares of domestic company engaged in aircraft leasing business in IFSC | Schedule VI(8) |
| 10(5) | Leave Travel Concession | Schedule III(8) |
| 10(5A) | omitted | |
| 10(5B) | omitted | |
| 10(6)(i) | omitted | |
| 10(6)(ii) | Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India | Schedule IV(2) |
| 10(6)(iii) to (v) | omitted | |
| 10(6)(ix) & (x) | omitted | |
| 10(6)(vi) | Any remuneration received as an employee for services rendered by him during his stay in India | Schedule IV(3) |
| 10(6)(via) | omitted | |
| 10(6)(vii) | omitted | |
| 10(6)(viia) | omitted | |
| 10(6)(viii) | Any income chargeable under the head “Salaries”, received or due as remuneration for services rendered in connection with his employment on a foreign ship | Schedule IV(4) |
| 10(6)(xi) | Any remuneration received as an employee of the Government of a foreign State | Schedule IV(5) |
| 10(6A) | Tax paid on behalf of foreign company on the royalty and fees for technical services | Schedule IV(14) |
| 10(6B) | Tax paid on behalf of foreign company or non-resident on other income | Schedule IV(14) |
| 10(6BB) | Tax paid on behalf of foreign Government or foreign enterprise deriving income by way of lease of aircraft or aircraft engine | Schedule IV(14) |
| 10(6C) | Technical fees received by a notified foreign company | Schedule IV(6) |
| 10(6D) | Royalty/Fees received by non-resident from National Technical Research Organisation | Schedule IV(7) |
| 10(7) | Remuneration by Indian Govt. to overseas employees | Schedule III(9) |
| 10(8) | Income of foreign government employee under co-operative technical assistance programme | omitted |
| 10(8A) | Certain incomes of non- | omitted |
| 10(8B) | Certain income of employees of non-resident consultants engaged by International organizations for Rendering Technical Services in India | omitted |
| 10(9) | Certain incomes of family members of individuals consultants u/s 10(8) or 10(8A) or 10(8B) | omitted |
| 10(10) | Gratuity | 19, Schedule III(38) |
| 10(10A) | Pension | 19 |
| 10(10AA) | Leave Salary | 19 |
| 10(10B) | Retrenchment Compensation | 19 |
| 10(10BB) | Compensation for Bhopal Gas Leak Disaster | omitted |
| 10(10BC) | Compensation on account of any disaster | Schedule III(3) |
| 10(10C) | Voluntary Retirement Compensation | 19 |
| 10(10CC) | Tax on non-monetary perquisites paid by the employer | Schedule III(10) |
| 10(10D) | Any sum received under a life insurance policy | Schedule II(2) |
| 10(11) | Exemption in respect of payment from provident funds | Schedule II(3) |
| 10(11A) | Exemption in respect of payment from Sukanya Samriddhi Scheme | Schedule II(5) |
| 10(12) | Amount received from recognized Provident Fund | Schedule II(4) |
| 10(12A) | Amount paid by NPS trust to an assessee | Schedule II(6) |
| 10(12AA) | Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS) | Schedule II(15) |
| 10(12AB) | Lump sum amount received by a subscriber of Unified Pension Scheme (UPS) | Schedule II(16) |
| 10(12B) | Partial amount paid by NPS trust to an employee | Schedule III(4) |
| 10(12BA) | Partial amount paid by NPS trust to the parent or guardian of a minor | Schedule III(4) |
| 10(12C) | Amount received from Agniveer Corpus Fund | Schedule II(7) |
| 10(13) | Payment from approved superannuation fund | Schedule II(8) |
| 10(13A) | House Rent Allowance | Schedule III(11) |
| 10(14)(i) | Prescribed special allowances or benefits depending on actual expenditure | Schedule III(12) |
| 10(14)(ii) | Prescribed special allowances not depending on actual expenditure | Schedule III(13) |
| 10(14A) | omitted | |
| 10(15)(i) | Exemption in respect of specified interest income | Schedule II(11) |
| 10(15)(iib) | Exemption in respect of specified interest income | omitted |
| 10(15)(iic) & (iv)(i) | Exemption in respect of specified interest income | Schedule III(39) |
| 10(15)(iid) | Exemption in respect of specified interest income | omitted |
| 10(15)(iii), (iv)(c) to (iv)(f), (iv)(g) & (iv)(h) - Exemption in respect of specified interest income | Schedule II(17) | |
| 10(15)(iiia) to (iv)(b), (iv)(fa) | Exemption in respect of specified interest income | Schedule IV(14) |
| 10(15)(ix) | Interest payable by unit in an IFSC | Schedule VI(12) |
| 10(15)(v) | Exemption in respect of specified interest income | omitted |
| 10(15)(vi) | Exemption in respect of specified interest income | Schedule II(12) |
| 10(15)(vii) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity | Schedule II(13) |
| 10(15)(viii) | Interest received by non-resident on deposit made in offshore Banking Unit | Schedule IV(8) |
| 10(15A) | Lease rent of an aircraft | Schedule IV(14) |
| 10(15B) | Lease rent of a cruise ship operating in India | Schedule IV(9) |
| 10(16) | Educational scholarship | Schedule II(9) |
| 10(17)(i) | Daily allowance to a Member of Parliament or State Legislature | Schedule III(5) |
| 10(17)(ii) | Any other allowance to a Member of Parliament | Schedule III(6) |
| 10(17)(iii) | Constituency allowance to a Member of State Legislature | Schedule III(7) |
| 10(17A) | Awards and Rewards | Schedule II(10) |
| 10(18)(i) | Pension to gallantry award winner | Schedule III(14) |
| 10(18)(ii) | Family pension to any family member of a gallantry award winner | Schedule III(15) |
| 10(18A) | omitted | |
| 10(19) | Pension to widow of mem- | Schedule III(16) |
| 10(19A) | Annual value of one palace | Schedule III(39) |
| 10(20) | Income of local authority | Schedule III(22) |
| 10(20A) | omitted | |
| 10(21) | Income of research association | Schedule III(23) |
| 10(22) | omitted | |
| 10(22A) | omitted | |
| 10(22B) | Income of a news agency | omitted |
| 10(23) | omitted | |
| 10(23A) | Income of a professional association | Schedule III(24) |
| 10(23AA) | Income received on behalf of Regimental Fund | Schedule VII(1) |
| 10(23AAA) | Income of a fund esta- | Schedule VII(2) |
| 10(23AAB) | Income of pension fund | Schedule VII(3) |
| 10(23B) | Income of Khadi or village Industries Institution | Schedule III(25) |
| 10(23BB) | Income of authority established for Development of Khadi or Village Industries in the State | Schedule VII(4) |
| 10(23BBA) | Incomes of statutory bodies for the administration of public charitable trust | Schedule VII(5) |
| 10(23BBB) | Income of European Economic Community | Schedule IV(10) |
| 10(23BBC) | Income of SAARC fund | Schedule VII(6) |
| 10(23BBD) | Asian Organisation | omitted |
| 10(23BBE) | Income of IRDAI | Schedule VII(7) |
| 10(23BBF) | omitted | |
| 10(23BBG) | Income of Central Elec- | Schedule VII(8) |
| 10(23BBH) | Income of the Prasar Bha- | Schedule VII(9) |
| 10(23C)(i) | PM National Relief Fund and PM CARES Fund | Schedule VII(10) |
| 10(23C)(ii) | PM Fund for promotion of Folk Art | Schedule VII(11) |
| 10(23C)(iii) | PM Aid to Students Fund | Schedule VII(12) |
| 10(23C)(iiia) | National Foundation for Communal Harmony | Schedule VII(13) |
| 10(23C)(iiiaa) | Swachh Bharat Kosh | Schedule VII(14) |
| 10(23C)(iiiaaa) | Clean Ganga Fund | Schedule VII(15) |
| 10(23C)(iiiaaaa) | CM Relief Fund or Lieutenant Governor Relief Fund | Schedule VII(16) |
| 10(23C)(iiiab) | University or educational institution wholly or substantially financed by the government | Schedule VII(17) |
| 10(23C)(iiiac) | Hospital or other institution wholly or substantially financed by the Government | Schedule VII(18) |
| 10(23C)(iiiad) | University or educational institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) |
| 10(23C)(iiiae) | Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) |
| 10(23C)(iv) to (via) | Income of any other fund, institution, trust, university, hospital, etc. | omitted |
| 10(23D)(i) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder | Schedule VII(20) |
| 10(23D)(ii) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India | Schedule VII(21) |
| 10(23DA) | Income of a securitisation trust | Schedule III(26) |
| 10(23E) | omitted | |
| 10(23EA) | Certain incomes of notified Investor Protection Funds set up by recognised stock exchanges in India | Schedule III(27) |
| 10(23EB) | omitted | |
| 10(23EC) | Certain incomes of notified Investor Protection Funds set up by commodity exchanges in India | Schedule III(28) |
| 10(23ED) | Certain incomes of notified Investor Protection Funds set up by a depository | Schedule III(29) |
| 10(23EE) | Income of Core Settlement Guarantee Fund | Schedule III(30) |
| 10(23F) | Venture Capital Fund | Schedule V(8) |
| 10(23FA) | Venture Capital Company | Schedule V(8) |
| 10(23FB) | Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking | Schedule V(6) |
| 10(23FBA) | Income of an investment fund | Schedule V(1) |
| 10(23FBB) | Income of unit holder of investment fund | Schedule V(2) |
| 10(23FBC) | Income received by a unitholder of Category III AIF | Schedule VI(9) |
| 10(23FC) | Income of a Business Trust | Schedule V(3) |
| 10(23FCA) | Certain income of a business trust being a real estate investment trust | Schedule V(4) |
| 10(23FD) | Distributed Income of a Unit Holder from the Business Trust | Schedule V(5) |
| 10(23FE) | Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund | Schedule V(7) |
| 10(23FF) | Capital gains from transfer of shares of a company resident in India on account of relocation of offshore funds | Schedule VI(10) |
| 10(23G) | omitted | |
| 10(24) | Income of a registered trade union | Schedule III(31) |
| 10(25)(i) | Income of employee welfare funds | Schedule III(32) |
| 10(25)(ii) | Income of employee wel- | Schedule VII(22) |
| 10(25)(iii) | Income of employee wel- | Schedule VII(23) |
| 10(25)(iv) | Income of employee wel- | Schedule VII(24) |
| 10(25)(v)(a) | Income of employee wel- | Schedule VII(25) |
| 10(25)(v)(b) | Income of employee wel- | Schedule VII(26) |
| 10(25A) | Income of the Employees’ State Insurance Fund | Schedule VII(27) |
| 10(26) | Income of a member of a Scheduled Tribe | Schedule III(19) |
| 10(26A) | omitted | |
| 10(26AA) | omitted | |
| 10(26AAA) | Income of a Sikkimese individual | Schedule III(20) |
| 10(26AAB) | Income of an Agricultural Produce Marketing Committee/Board | Schedule VII(28) |
| 10(26B) | Income of certain corporation established for promo- | Schedule VII(29) |
| 10(26BB) | Income of a corporation established for promoting interest of minority caste | Schedule VII(30) |
| 10(26BBB) | Income of a corporation | Schedule VII(31) |
| 10(27) | Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes | Schedule VII(32) |
| 10(28) | omitted | |
| 10(29) | omitted | |
| 10(29A)(a) | Income of Coffee Board | Schedule VII(33) |
| 10(29A)(b) | Income of Rubber Board | Schedule VII(34) |
| 10(29A)(c) | Income of Tea Board | Schedule VII(35) |
| 10(29A)(d) | Income of Tobacco Board | Schedule VII(36) |
| 10(29A)(e) | Income of Marine Products Export Development Authority | Schedule VII(37) |
| 10(29A)(f) | Income of Agricultural and Processed Food Products Export Development Authority | Schedule VII(38) |
| 10(29A)(g) | Income of Spices Board | Schedule VII(39) |
| 10(29A)(h) | Income of Coir Board | Schedule VII(40) |
| 10(30) | Subsidy from the Tea Board | Schedule III(21) |
| 10(31) | Subsidy from the Rubber Board, Coffee Board, Spices Board and other notified Board | Schedule III(21) |
| 10(32) | Income of a minor child up to certain limit | Schedule III(17) |
| 10(33) | Capital gains on transfer of unit of the Unit Scheme, 1964 | Schedule II(14) |
| 10(34) | Dividends | omitted |
| 10(34A) | Income of a shareholder on account of buyback of shares by the company | omitted |
| 10(34B) | Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business | Schedule VI(11) |
| 10(35) | Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) | omitted |
| 10(35A) | Income of an investor received from a securitisation trust | omitted |
| 10(36) | LTCG in case of shares | Schedule II(17) |
| 10(37) | Capital gains on compulsory acquisition of urban agricultural land | Schedule III(18) |
| 10(37A) | Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government | omitted |
| 10(38) | LTCG in case of shares | omitted |
| 10(39) | Income from international sporting event | Schedule III(33) |
| 10(40) | Grants received by speci- | Schedule III(39) |
| 10(41) | omitted | |
| 10(42) | Income of certain non-profit body or authority | Schedule III(34) |
| 10(43) | Loan in the case of reverse mortgage | Schedule III(35) |
| 10(44) | Income of New Pension System Trust | Schedule VII(41) |
| 10(45) | omitted | |
| 10(46) | Specified income of entities having the object of regulating or administering any activity for the benefit of the general public | Schedule III(36) |
| 10(46A) | Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public | Schedule VII(42) |
| 10(46B)(i) | National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government | Schedule VII(43) |
| 10(46B)(ii) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited | Schedule VII(44) |
| 10(46B)(iii) | Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) | Schedule VII(45) |
| 10(47) | Any income of a notified infrastructure debt fund | Schedule VII(46) |
| 10(48) | Income on account of import of crude oil etc. | Schedule IV (11) |
| 10(48A) | Income on account of storage and sale of crude oil | Schedule IV(12) |
| 10(48B) | Income on account of sale of leftover stock of crude oil | Schedule IV(13) |
| 10(48C) | Income on account of replenishment of crude oil | Schedule III(37) |
| 10(48D) | Any income accruing or arising to an institution established for financing the infrastructure and development | Schedule VII(47) |
| 10(48E) | Any income accruing or arising to a developmental financing institution, licensed by the RBI | Schedule VII(48) |
| 10(49) | omitted | |
| 10(50) | Income which is subject to equalisation levy | omitted |
read both texts · §10 (1961) vs §11 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281