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[Cites 0, Cited by 15] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(17A) in The Income Tax Act, 1961

(17A)any payment made, whether in cash or in kind,—
(i)in pursuance of any award instituted in the public interest by the Central Government or any State Government or instituted by any other body and approved by the Central Government in this behalf; or
(ii)as a reward by the Central Government or any State Government for such purposes as may be approved by the Central Government in this behalf in the public interest;