# Certain Incomes Fully Exempt under Section 10
These incomes are not included in computing Total Income at all. They are not merely deductions — they are excluded at the source.
## List of Fully Exempt Incomes
1. Agricultural Income in India — fully exempt (subject to partial integration rules for rate-determination purposes; see separate lesson).
2. Amount received by a member from income of HUF — to avoid double taxation since HUF income is taxed in HUF's hands.
3. Share of Profit received by partner from Firm/LLP — since the firm/LLP is already taxed on the income.
4. Compensation on Disaster — Amount received from the Government or local authority by an individual or his legal heirs on account of any disaster.
5. Interest on Public Provident Fund (PPF) — fully exempt.
6. Interest on Non-Resident External (NRE) Account with any bank in India, provided:
- The individual is a Non-Resident as per FEMA, OR
- He is permitted by RBI to maintain such account.
## Why These Exemptions?
- Agricultural income — constitutional limitation (State subject under Entry 46, List II).
- HUF member receipts & partner's share — avoidance of economic double taxation.
- Disaster compensation — humanitarian relief.
- PPF / NRE interest — incentivize savings and inward remittances by non-residents.