Incomes not included in total income

Special provision in respect of newly established undertakings in free trade zone, etc

Special provisions in respect of newly established Units in Special Economic Zones

Special provisions in respect of newly established hundred per cent export-oriented undertakings

Special provisions in respect of export of certain articles or things

Meaning of computer programmes in certain cases

Special provision in respect of certain industrial undertakings in North-Eastern Region

Income from property held for charitable or religious purposes

Income of trusts or institutions from contributions

Conditions for applicability of sections 11 and 12

Procedure for registration

Procedure for fresh registration