INCOME TAX ACT 2025
Income Tax Act 2025Chapter III

Section 11

Incomes Not Included in Total Income

Exempt Incomes
ITA 1961 Equivalent: S.10 (all sub-sections)
Key topics covered
#HRA#LTA#gratuity#PPF#EPF#LIC#agricultural income#exempt
Section Overview

Section No.

11

Chapter

III

ITA 1961 Predecessor

S.10 (all sub-sections)

Chapter Context

Section 11 falls under Chapter III — Exempt Incomes of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.10 (all sub-sections).

Frequently Asked Questions

Section 11 of the Income Tax Act 2025 deals with "Incomes Not Included in Total Income". It falls under Chapter III (Exempt Incomes). The equivalent provision in the old Income Tax Act 1961 was S.10 (all sub-sections). The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.10 (all sub-sections) of the Income Tax Act 1961 corresponds to Section 11 of the Income Tax Act 2025 ("Incomes Not Included in Total Income"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 11 ("Incomes Not Included in Total Income") is part of Chapter III — Exempt Incomes — of the Income Tax Act 2025. This chapter deals with exempt incomes provisions applicable for Tax Year 2026-27 and onwards.