§ 10
Exemptions
Incomes not included in total income
Income-tax Act, 1961
Lists incomes that are fully or partly exempt from tax — such as agricultural income, certain allowances (HRA, LTA), gratuity, leave encashment, and specified fund receipts. One of the most-referenced sections.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.