From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·
1961 Income-tax Act, 1961
Not in the 1961 Act: new in the 2025 Act.
2025 Income-tax Act, 2025
Schedule III, Note 12Schedule III: INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONSRead on its page ›