| 10 Incomes not included in total income |
| 10A Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA Special provisions in respect of newly established Units in Special Economic Zones |
| 10B Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10BA Special provisions in respect of export of certain articles or things |
| 10BB Meaning of computer programmes in certain cases |
| 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 |
| 12AB Procedure for fresh registration. |
| 13 Section 11 not to apply in certain cases |
| 13A Special provision relating to incomes of political parties |
| 13B Special provisions relating to voluntary contributions received by electoral trust |