Business
Agricultural income in India is tax-free under Section 10(1) of the Income Tax Act.
Gifts, per Section 56, including those from relatives, marriage, wills, inheritance, local authorities, trusts, educational or medical institutions, are tax-free.
Scholarships provided by institutes for education purposes are tax-exempt in India.
Allowances paid by the Indian government to its employees working outside India are tax-free.
Government employee pensions are fully exempt from income tax.
The money that is received by an individual following the maturity of a life insurance policy is exempt from income tax.