III
ITA 1961 · Chapter III
Chapter III
16 sections authoredUp to AY 2025-26
Sections in this chapter
- 10
Section 10 — Incomes Not Included in Total Income (Master Exemption Section)
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- 10A
Section 10A — Newly Established Undertakings in Free Trade Zones
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- 10AA
Section 10AA — Special Provisions in Respect of SEZ Units
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- 10B
Section 10B — 100% EOU Deduction (Legacy)
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- 10BA
Section 10BA — Hand-made Carpet Industry Deduction (Legacy)
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- 10BB
Section 10BB — Computer Programmes Production (Legacy)
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- 10C
Section 10C — Industrial Undertakings in NE Region (Legacy)
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- 11
Section 11 — Income from Property Held for Charitable or Religious Purposes
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- 12
Section 12 — Voluntary Contributions to Trust
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- 12A
Section 12A — Conditions for Applicability of ss. 11 and 12
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- 12AA
Section 12AA — Procedure for Registration (Pre-FA 2020 Regime)
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- 12AB
Section 12AB — Procedure for Fresh Registration (FA 2020 onwards)
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- 12AC
Section 12AC — Trust Conversion - Merger
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- 13
Section 13 — Section 11 - 12 Not to Apply in Certain Cases
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- 13A
Section 13A — Political Party Income Exemption
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- 13B
Section 13B — Voluntary Contributions to Electoral Trust
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