Which of the following is listed in Schedule VII of the Income-tax Act, 2025, which names persons who…

Schedule VII, given effect by section 11(3), lists persons exempt from tax, and it includes "The Prime Minister's National Relief Fund" and the PM CARES Fund. A registered political party is not an exempt person: under section 12 and Schedule VIII only certain income of a political party is left out of its total income, subject to conditions. Public sector companies and co-operative banks are not listed.