Section mapper · Allowances and exempt receipts
Section 10(17A) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Government awards and rewards you receive.
- Was
s.10(17A), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule II (Table: Sl. No. 10), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 10 of the Schedule II table covers an award instituted in the public interest by the Centre or a State (or instituted by another body and approved by the Centre), and a reward given by the Centre or a State for an approved purpose. Cash or kind, either way.
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.10(16) → s.11 — Scholarships granted to meet the cost of education