What this means
Section 10 of IT Act 1961 (the large exemption list — agricultural income, HUF receipts, gratuity, LTA, HRA, scholarships, LIC maturity, etc.) is reorganised in IT Act 2025 into Sections 11–13 and Schedules II and III. Key: agricultural income → Schedule II; special allowances (HRA, LTA) → §13 + Schedule III; gratuity/commuted pension/LIC maturity → §11. Verify on the income-tax portal before filing.
Change type — Section split into multiple codes
The original provision covered multiple scenarios. Under the IT Act 2025, these are separated into distinct codes or sections for clarity. Each code now has its own rate, threshold, and applicability rules. Refer to the specific code relevant to your payee type or transaction.
Effective date
This change takes effect from 1 April 2026 (Tax Year 2026-27 onwards). For income earned before 1 April 2026, the old Section 10 continues to apply under the transitional provisions of Section 536 of the IT Act 2025. Returns for FY 2025-26 (AY 2026-27) are filed under the IT Act 1961 — old section numbers apply.
Frequently asked questions
Where did Section 10 go in the Income Tax Act 2025?▾
Section 10 of the IT Act 1961 maps to 11 / 12 / 13 in the IT Act 2025, effective 1 April 2026. Section 10 of IT Act 1961 (the large exemption list — agricultural income, HUF receipts, gratuity, LTA, HRA, scholarships, LIC maturity, etc.) is reorganised in IT Act 2025 into Sections 11–13 and Schedules II and III. Key: agricultural income → Schedule II; special allowances (HRA, LTA) → §13 + Schedule III; gratuity/commuted pension/LIC maturity → §11. Verify on the income-tax portal before filing.
Does Section 10 still apply for FY 2025-26 (AY 2026-27)?▾
Yes. For income earned in FY 2025-26 (April 2025 to March 2026), the IT Act 1961 continues to apply — including Section 10. The IT Act 2025 (and its new section numbering) applies from Tax Year 2026-27 (income earned on or after 1 April 2026). Verify on the income-tax portal before filing.
What is the new section number for 10 in the IT Act 2025?▾
The new corresponding provision is 11 / 12 / 13 under the Income Tax Act 2025. Change type: Section split into multiple codes. The original provision covered multiple scenarios. Under the IT Act 2025, these are separated into distinct codes or sections for clarity. Each code now has its own rate, threshold, and applicability rules. Refer to the specific code relevant to your payee type or transaction. Verify on the income-tax portal before filing.