Income Tax Act, 2025
Section 6: Subs. by Act 33 of 1996, s. 4, for clause (24) (w.e.f. 11997).
6. Subs. by Act 33 of 1996, s. 4, for clause (24) (w.e.f. 11997).
100
(25) (i) interest on securities which are held by, or are the property of, any provident fund to
which the Provident Funds Act, 1925 (19 of 1925), applies, and any capital gains of the fund arising
from the sale, exchange or transfer of such securities;
(ii) any income received by the trustees on behalf of a recognised provident fund;
(iii) any income received by the trustees on behalf of an approved superannuation fund;
1[(iv) any income received by the trustees on behalf of an approved gratuity fund;]
2[(v) any income received—
(a) by the Board of Trustees constituted under the Coal Mines Provident Funds and
Miscellaneous Provisions Act, 1948 (46 of 1948), on behalf of the Deposit-linked Insurance Fund
established under section 3G of that Act; or
(b) by the Board of Trustees constituted under the Employees' Provident Funds and
Miscellaneous Provisions Act, 1952 (19 of 1952), on behalf of the Deposit-linked Insurance Fund
established under section 6C of that Act;]
3[(25A) any income of the Employees’ State Insurance Fund set up under the provisions of the
Employees' State Insurance Act, 1948 (34 of 1948);]
4[(26) in the case of a member of a Scheduled Tribe as defined in clause (25) of article 366 of the
Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20
of the Sixth Schedule to the Constitution or in the 5[States of Arunachal Pradesh, Manipur, Mizoram,
Nagaland and Tripura] or in the areas covered by notification No. TAD/R/35/50/109, dated the 23rd
February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of the said
paragraph 20 [as it stood immediately before the commencement of the North-Eastern Areas
(Reorganisation) Act, 1971 (81 of 1971)] 6[or in the Ladakh region of the State of Jammu and
Kashmir], any income which accrues or arises to him,—
(a) from any source in the areas 7[or States aforesaid], or
(b) by way of dividend or interest on securities;]
8[(26A) any income accruing or arising to any person9*** from any source in the district of
Ladakh or outside India in any previous year relevant to any assessment year commencing before the
10[1st day of April, 1989], where such person is resident in the said district in that previous year:
Provided that this clause shall not apply in the case of any such person unless he was resident in
that district in the previous year relevant to the assessment year commencing on the 1st day of April,
1962.
(w.e.f. 11997).
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(i) interest on securities which are held by, or are the property of, any provident fund to
which the Provident Funds Act, 1925 (19 of 1925), applies, and any capital gains of the fund arising
from the sale, exchange or transfer of such securities;
any income received by the trustees on behalf of a recognised provident fund;
any income received by the trustees on behalf of an approved superannuation fund;
1[
any income received by the trustees on behalf of an approved gratuity fund;]
2[
any income received—
by the Board of Trustees constituted under the Coal Mines Provident Funds and
Miscellaneous Provisions Act, 1948 (46 of 1948), on behalf of the Deposit-linked Insurance Fund
established under section 3G of that Act; or
by the Board of Trustees constituted under the Employees' Provident Funds and
Miscellaneous Provisions Act, 1952 (19 of 1952), on behalf of the Deposit-linked Insurance Fund
established under section 6C of that Act;]
3[
any income of the Employees’ State Insurance Fund set up under the provisions of the
Employees' State Insurance Act, 1948 (34 of 1948);]
4[
in the case of a member of a Scheduled Tribe as defined in clause
of article 366 of the
Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20
of the Sixth Schedule to the Constitution or in the 5[States of Arunachal Pradesh, Manipur, Mizoram,
Nagaland and Tripura] or in the areas covered by notification No. TAD/R/35/50/109, dated the 23rd
February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph
of the said
paragraph 20 [as it stood immediately before the commencement of the North-Eastern Areas
Act, 1971 (81 of 1971)] 6[or in the Ladakh region of the State of Jammu and
Kashmir], any income which accrues or arises to him,—
from any source in the areas 7[or States aforesaid], or
by way of dividend or interest on securities;]
8[
any income accruing or arising to any person9*** from any source in the district of
Ladakh or outside India in any previous year relevant to any assessment year commencing before the
10[1st day of April, 1989], where such person is resident in the said district in that previous year:
Provided that this clause shall not apply in the case of any such person unless he was resident in
that district in the previous year relevant to the assessment year commencing on the 1st day of April,
1962.