§ 11
Chapter III — Incomes Which Do Not Form Part Of Total Income
Incomes not included in total income
Income-tax Act, 2025
Certain incomes are not included in the total income of a person for tax purposes, as specified in Schedules II to VI. These exemptions are subject to conditions. If the conditions are not met, the income will be charged to tax.
- Exemptions also apply to persons listed in Schedule VII, provided the specified conditions are fulfilled.
📜 Official text of the section +
11. (1) In computing the total income of any person for a tax year under this Act,
any income enumerated in Schedules II, III, IV, V and VI shall not be included,
subject to fulfilment of conditions specified therein.
(2) Wherever the conditions referred to in the Schedules referred in sub-section (1)
are not satisfied in any tax year in respect of any income enumerated in the said
Schedules, such income shall be charged to tax under this Act on the total income
for that tax year.
(3) The persons enumerated in Schedule VII shall, subject to fulfilment of the
conditions specified therein, not be chargeable to tax under this Act on the total
income for a tax year.
(4) Wherever the conditions referred to in Schedule VII are not satisfied in respect
of the persons enumerated in the said Schedule in any tax year, the income of such
person shall be charged to tax under the provisions of this Act for that tax year.
(5) The Central Government may make rules or issue notifications for the purposes
of this section as specified in Schedules II, III, IV, V, VI and VII.
B.—Incomes not to be included in total income
of political parties and electoral trusts
Incomes not included in total income of political parties and electoral trusts.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.