Section mapper · Allowances and exempt receipts
Section 10(13) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Payments from an approved superannuation fund.
- Was
s.10(13), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule II (Table: Sl. No. 8), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 8 of the Schedule II table lists the five occasions that stay exempt — death of a beneficiary, commutation of an annuity on retirement or incapacity, refund of contributions on death, refund on leaving service (limited to pre-commencement contributions and interest), and transfer to an NPS account under section 124.
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
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