Section mapper · Allowances and exempt receipts
Section 10(10D) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Life insurance maturity and bonus proceeds.
- Was
s.10(10D), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule II (Table: Sl. No. 2), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Section 11 with Schedule II now carries the exemption for sums received under a life insurance policy.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80C → s.123 — The ₹1.5 lakh basket — EPF, PPF, ELSS, life insurance, tuition fees, home loan principal
- s.10(12) → s.11 — EPF balance withdrawn after five years of service