| Chapter III | |
| INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones |
| 10 | Incomes not included in total income |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region |
| 11 | Income from property held for charitable or religious purposes |
| 12 | Income of trusts or institutions from contributions |
| 12A | Conditions for applicability of sections 11 and 12 |
| 12AA | Procedure for registration |
| 13 | Section 11 not to apply in certain cases |
| 13A | Special provision relating to incomes of political parties |
| 10BB | Meaning of computer programmes in certain cases |
| 10BA | Special provisions in respect of export of certain articles or things |
| 13B | Special provisions relating to voluntary contributions received by electoral trust |
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