Income Tax Act, 2025
Section 6: Ins. by Act 13 of 1980, s. 3 (w.e.f. 11972).
6. Ins. by Act 13 of 1980, s. 3 (w.e.f. 11972).
7. Subs. by Act 32 of 1994, s. 6, for “members of either the Scheduled Castes or the Scheduled Tribes or of both”
(w.e.f. 11993).
102
1[Explanation.—For the purposes of this clause,—
(a) “Scheduled Castes” and “Scheduled Tribes” shall have the meanings respectively assigned to
them in clauses (24) and (25) of article 366 of the Constitution;
(b) “backward classes” means such classes of citizens, other than the Scheduled Castes and the
Scheduled Tribes, as may be notified—
(i) by the Central Government; or
(ii) by any State Government,
as the case may be, from time to time;]]
2[(26BB) any income of a corporation established by the Central Government or any State
Government for promoting the interests of the members of a minority community.
Explanation.—For the purposes of this clause, “minority community” means a community
notified as such by the Central Government in the Official Gazette in this behalf;]
3[(26BBB) any income of a corporation established by a Central, State or Provincial Act for the
welfare and economic upliftment of ex-servicemen being the citizens of India.
Explanation.—For the purposes of this clause, “ex-serviceman” means a person who has served
in any rank, whether as combatant or non-combatant, in the armed forces of the Union or armed
forces of the Indian States before the commencement of the Constitution (but excluding the Assam
Rifles, Defence Security Corps, General Reserve Engineering Force, Lok Sahayak Sena, Jammu and
Kashmir Militia and Territorial Army) for a continuous period of not less than six months after
attestation and has been released, otherwise than by way of dismissal or discharge on account of
misconduct or inefficiency, and in the case of a deceased or incapacitated ex-serviceman includes his
wife, children, father, mother, minor brother, widowed daughter and widowed sister, wholly
dependant upon such ex-serviceman immediately before his death or incapacitation;]
4[(27) any income of a co-operative society formed for promoting the interests of the members of
either the Scheduled Castes or Scheduled Tribes or both referred to in clause (26B):
Provided that the membership of the co-operative society consists of only other co-operative
societies formed for similar purposes and the finances of the society are provided by the Government
and such other societies;]
5* * * * *
6* * * * *
7[(29A) any income accruing or arising to—
(a) the Coffee Board constituted under section 4 of the Coffee Act, 1942 (7 of 1942) in any
previous year relevant to any assessment year commencing on or after the 1st day of April, 1962
or the previous year in which such Board was constituted, whichever is later;
“Scheduled Castes” and “Scheduled Tribes” shall have the meanings respectively assigned to
them in clauses
and
of article 366 of the Constitution;
“backward classes” means such classes of citizens, other than the Scheduled Castes and the
Scheduled Tribes, as may be notified—
by the Central Government; or
by any State Government,
as the case may be, from time to time;]]
2[
any income of a corporation established by the Central Government or any State
Government for promoting the interests of the members of a minority community.
Explanation.—For the purposes of this clause, “minority community” means a community
notified as such by the Central Government in the Official Gazette in this behalf;]
3[
any income of a corporation established by a Central, State or Provincial Act for the
welfare and economic upliftment of ex-servicemen being the citizens of India.
Explanation.—For the purposes of this clause, “ex-serviceman” means a person who has served
in any rank, whether as combatant or non-combatant, in the armed forces of the Union or armed
forces of the Indian States before the commencement of the Constitution (but excluding the Assam
Rifles, Defence Security Corps, General Reserve Engineering Force, Lok Sahayak Sena, Jammu and
Kashmir Militia and Territorial Army) for a continuous period of not less than six months after
attestation and has been released, otherwise than by way of dismissal or discharge on account of
misconduct or inefficiency, and in the case of a deceased or incapacitated ex-serviceman includes his
wife, children, father, mother, minor brother, widowed daughter and widowed sister, wholly
dependant upon such ex-serviceman immediately before his death or incapacitation;]
4[
any income of a co-operative society formed for promoting the interests of the members of
either the Scheduled Castes or Scheduled Tribes or both referred to in clause
any income accruing or arising to—
the Coffee Board constituted under section 4 of the Coffee Act, 1942 (7 of 1942) in any
previous year relevant to any assessment year commencing on or after the 1st day of April, 1962
or the previous year in which such Board was constituted, whichever is later;