Under the ITA income Tax is exempted to the Schedule tribes, can this benefit be availed by the Schedule caste of the same state?
N.K.Assumi (Advocate) 14 January 2011
Under the ITA income Tax is exempted to the Schedule tribes, can this benefit be availed by the Schedule caste of the same state?
A V Vishal (Advocate) 14 January 2011
As per the exemptions granted by the Income Tax on certain kinds of income please refer S.10(26) which exempts income from taxation for Schedule Tribes residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the [States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura] or in the areas covered by notification No. TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of the said paragraph 20 [as it stood immediately before the commencement of the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971)] .
| 10(26) | Income of Members of scheduled tribes residing in certain areas in North Eastern States or in the Ladakh region. | Only on income arising in those areas or interest on securities or dividends |
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