| Section |
Nature of Income |
| 10(5) |
Value of travel concession in India |
| 10(10) |
Gratuty received
by employees on retirement,Termination of service etc |
| 10(10A) |
Commuted value of pension by an employee from Government / Private employer
|
| 10(10AA) |
Amount received by way of leave encashment by retiring employees |
| 10(10B) |
Retrenchment compensation received by an employee under the Industrial Disputed Act 1947 or under any other Act or rules of service etc. |
| 10(10C) |
Amount received or receivable by employees under voluntary retirement schemes of a company, Central Government or State Government etc. |
| 10(11) |
Amount received from public Provident Fund (PPF) Account or from a Provident Fund to which Provident Funds Act 1925 applies. |
| 10(13) |
Amount received from an approved superannuation Fund. |
| 10(13A) |
House Rent allowance from employer |
| 10(14) |
Prescribed allowance from employer |
| 10(37) |
Capital
Gain on compensation received on Compulsory acquisition
of agricultural land in certain urban areas |
| 10(38) |
Long
Term Capital Gains on transfer of Equity Shares/ units
of an Equity Oriented Fund |
| 10 (1) |
Agricultural income as defined is Section 2(1A) |
| 10(2) |
Any sum received by member of a Hindu
undivided Family (HUF) Out of income of such family |
| 10(10D) |
Any sum received under a life insurance Policy, including bonus on such policy |
| 10(16) |
Scholarship amount received to meet cost of Education |
| 10(43) |
Amount received by an individual as a loan either in lump sum or installment in a transaction of reverse mortgage reffered to in section 47 (xvi) |
