Income Tax Law
Act 2025/ Part A/ § 11
Income-tax Act, 2025 · Part A — Incomes not to be included in total income

Section 11Incomes not included in total income

Income-tax Act, 2025 (30 of 2025)
(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.
This section refers to
§ Schedule VII Persons Exempt From Tax
Referenced by
§ 206(1)
§ 263 Return of income.
§ 270(11)
§ 333(1)
§ 355 Interpretation
§ Schedule II INCOME NOT TO BE INCLUDED IN TOTAL INCOME
§ Schedule III INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
§ Schedule IV INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
§ Schedule V INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
§ Schedule VI INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
§ Schedule VII Persons Exempt From Tax
Rule 139 Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
Rule 142 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
Rule 144 Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
Rule 181 Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)