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Indian Income Tax Act, 1961   Chapter III   Incomes which do not form part of Total Income   Section No. Particulars 10   Incomes not included in total income 10A   Special provision in respect of newly established undertakings in free trade zone, etc. 10AA   Special provision in respect of newly established units Special Economic Zones 10B   Special provisions in respect of newly established hundred per cent export-oriented undertakings 10BA   Special provisions in respect of export of certain articles or things 10BB   Meaning of computer programmes in certain cases 10C   Special provision in respect of certain industrial undertaking in North-Eastern Region 11   Income from property held for charitable or religious purposes 12   Income of trusts or institutions from contributions 12A   Conditions as to registration of trusts, etc. 12AA   Procedure for registration 13   Section 11 not to apply in certain cases 13A   Special provision relating to incomes of political parties 13B   Special provisions relating to voluntary contributions received by electoral trust BACK