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Queries on Exempt income u/s 10

Hi all,

I have 2 queries about exempt income while filing ITR as follows.

1. For a salaried individual what are all income comes u/s 10 exempt income ?. Is there any exempt income other than u/s 10.
2. What is the implication if some one forgets to include or show some of this exempt income while filing return?

Thanks in advance,

GBanari

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