CHAPTER III — INCOMES NOT INCLUDED | INDEX OF SECTIONS

Chapter III of the Income-tax Act, 2025 contains 2 sections (ss. 11-12) — the gateway provisions for the exempt-income architecture. The 2025 Act re-architects the 1961 s. 10 inline-enumeration into separate Schedules II through VIII. Section 11 routes general exemptions through Schedules II-VII; Section 12 routes political-party / electoral-trust exemptions through Schedule VIII. Each section in this chapter is published as a separate file inside this folder.