EaseValueChapter III of the Income-tax Act, 2025 lists incomes that do not form part of total income — i.e. income that is exempt from tax. These include, for example, agricultural income, certain allowances, specified receipts, and income of particular entities, subject to conditions.
Knowing what is genuinely exempt (and the conditions attached) helps you avoid both over-paying and wrongly claiming exemptions that later attract a notice. See the sections below for each exemption.