Section mapper · Allowances and exempt receipts
Section 10(2) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Money you receive as a member of a Hindu undivided family.
- Was
s.10(2), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 1), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 1 of the Schedule III table carries it, with the conditions spelled out: the sum must be paid out of the family income (or the income of an impartible estate) and must not be a sum caught by the clubbing provisions in section 99(3) and (4).
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.64 → s.99 — Clubbing — when your spouse’s or child’s income is taxed as yours
- s.10(32) → s.11 — The ₹1,500 exemption on a minor child’s clubbed income