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SCHEDULE_III. INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS 13/02/2026
66._Interpretation 66. Interpretation 13/02/2026
Treatment_of_accumulated_losses_and_unabsorbed_depreciation_in_amalgamation_or_demerger,_etc. 116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. 13/02/2026
Carry_forward_and_set_off_of_losses_and_unabsorbed_depreciation_in_business_reorganisation_of_co-ope 118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks 13/02/2026
Money Market Operations as on February 12, 2026 Press Release: 2025-2026/2103 13/02/2026
Tax_on_income_from_Global_Depository_Receipts_purchased_in_foreign_currency_or_capital_gains_arising 193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. 13/02/2026
29._Deductions_related_to_employee_welfare. 29. Deductions related to employee welfare. 13/02/2026
Tax_on_long-_term_capital_gains_in_certain_cases. 198. Tax on long- term capital gains in certain cases. 13/02/2026
45._Expenditure_on_scientific_research 45. Expenditure on scientific research 13/02/2026
Repeal_and_savings 536. Repeal and savings 13/02/2026
65._Interpretation_for_purposes_of_Section_64. 65. Interpretation for purposes of section 64 13/02/2026
72._Mode_of_computation_of_capital_gains. 72. Mode of computation of capital gains. 13/02/2026
11_Incomes_not_to_be_included_in_total_income 11. Incomes not to be included in total income 12/02/2026
Money Market Operations as on February 11, 2026 Press Release: 2025-2026/2094 12/02/2026
13__Place_of_supply_of_services_where_location_of_supplier_or_location_of_recipient_is_outside_India 13 Place of supply of services where location of supplier or location of recipient is outside India. 12/02/2026
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