BACK
 
Chapter List
Previous Chapter
  
Indian Income Tax Act, 2025
 
Schedules
 
List of Schedules
 
Schedule No. Particulars Refer
Section No.
if any
Schedule I   Conditions for Certain Activities not to constitute Business Connection in India 9

Schedule II   Income not to be included in Total Income 11

Schedule III   Income not to be included in Total Income of Eligible Persons 11

Schedule IV   Income not to be included in Total Income of Eligible Non-Residents, Foreign Companies and Other such Persons 11

Schedule V   Income not to be included in Total Income of Certain Eligible Persons Including Investment Funds, Business Trusts and their Unit Holders 11

Schedule VI   Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having Income therefrom 11

Schedule VII   Persons Exempt from Tax 11

Schedule VIII   Income not to be included in the Total Income of Political Parties and Electoral Trusts 12

Schedule IX   Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account for Computing Income under the head "Profits and Gains of Business or Profession" 48

Schedule X   Deduction for Site Restoration Fund for Computing Income under the head "Profits and Gains of Business or Profession" 49

Schedule XI   Recognised Provident Funds, Approved Superannuation Funds and Gratuity Funds, 2(9), (10) and (91)

Schedule XII   Minerals and Groups of Associated Minerals 51

Schedule XIII   List of Articles or Things 45(2)(c) and (d)

Schedule XIV   Insurance Business 55

Schedule XV   Deduction in respect of Life Insurance Premia, Contribution to Provident Fund, Subscription to certain Equity Sares, etc. 123

Schedule XVI   Permitted Modes of Investment or Deposits Forms or Modes of Investment or Deposits by a Charitable or Religious Trust or Institution 350

BACK