exemption for St
Jijem Lukham
(Querist) 06 April 2016
This query is : Resolved
Sir,
I'm ST of Arunachal Pradesh, India and working as UDC under the Govt. Of Arunachal Pradesh. I had been posted at Dibrugarh, Assam for temporarily, till further order from govt. Since many years I have been paid income tax to the govt. But, I still need to confirm whether ST has to paid the tax even if he/she ia posted at Assam or any other region where income tax is mandatory?
Rajendra K Goyal
(Expert) 09 April 2016
Section 10(26) of Income Tax Act, 1961 A member of Schedule Tribe [Aritcle 366(25) of the Constitution], residing in any area in the State of Nagaland, Manipur and Tripura, Arunachal Pradesh, Mizoram and districts of North Cachar Hills, Mikir Hills, Khasi Hills, Jaintia Hills and Garo Hills is entitled to claim exemption from tax in respect of income from any source arising therein and income by way of dividend or interest on securities.
May visit following link also:
http://www.caclubindia.com/experts/sec-10-26--1852099.asp
http://www.lawyersclubindia.com/experts/Exemption-from-payment-of-income-tax-under-section-10-26-of-it-act-1961-518451.asp#.VwjQkvl97IU
http://www.theshillongtimes.com/2012/02/23/tax-fraud-by-n-e-salaried-people-on-the-rise/
