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Income Tax Exemption under Section 10(39) of Income Tax Act, 1961


Eligible Assessee

Notified persons


Nature of Income

Specified income out of international sporting events




Amount Exempt

Income to the extent notified by central government


Conditions laid down for Tax Exemption u/s 10(39)

  1. Income out of international sporting event is exempt in the hands of notified persons if such events are

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