Two sections in the ITR 1 require disclosure of exempt income:Non-salary exempt incomeSalary related exempt allowancesNon-salary exempt incomeITR 1 has a section that requires following exempt income to be disclosed (Section 7 of the Form). The common types of exempt income are:Agriculture income less than Rs. 5,000Provident Fund receivedSuper-annuation Fund receivedSalary related exempt allowances - change from FY 2019The CBDT has notified forms for the financial year, 2023. These forms now also separately require disclosure of exempted allowances that form part of your salary (Section 1 of the Form) and are not taxable. The common exempt allowances include:Leave Travel allowanceGratuity receivedEarned leave encashment on retirementRetrenchment/Voluntary compensationIt is important to select the right section from the drop down box in the ITR when filling in details of exempt income.