Tax Exemption
3 months ago
Are Scheduled Tribes exempted from paying tax irrespective of their place of posting?
A.Dear Client,
Section 10(26) of the Income Tax Act, 1961 provides for tax exemption to members of Scheduled Tribes in India. This section exempts the income of a person who belongs to a Scheduled Tribe from tax if the income is earned from any source located in a tribal area. The tribal areas are notified by the central government and include areas where tribal communities are predominant. To be eligible for tax exemption under section 10(26), the person should belong to a Scheduled Tribe. The term ‘Scheduled Tribe’ is defined in Article 366(25) of the Constitution of India. The list of Scheduled Tribes is notified by the President of India under the Constitution (Scheduled Tribes) Order, 1950. The person should also be a resident of a tribal area as notified by the central government. The income should be earned from any source located in the tribal area.
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Section 10(26) of the Income Tax Act, 1961 provides for tax exemption to members of Scheduled Tribes in India. This section exempts the income of a person who belongs to a Scheduled Tribe from tax if the income is earned from any source located in a tribal area. The tribal areas are notified by the central government and include areas where tribal communities are predominant. To be eligible for tax exemption under section 10(26), the person should belong to a Scheduled Tribe. The term ‘Scheduled Tribe’ is defined in Article 366(25) of the Constitution of India. The list of Scheduled Tribes is notified by the President of India under the Constitution (Scheduled Tribes) Order, 1950. The person should also be a resident of a tribal area as notified by the central government. The income should be earned from any source located in the tribal area.
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