Exemption U/s 10(26)

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RAJAT DASGUPTA (Querist)
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13 February 2020 A member of Schedule tribe of Arunachal Pradesh having Salary Income of Rs. 7 Lacs. Is this income exempt from Income Tax U/s 10(26). If yes How I fill up the Income Tax return form.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 May 2020 You can file ITR Return directly with https://www.incometaxindiaefiling.gov.in/

Income of Schedule Tribe Members [Section 10(26) and 10(26A)]
Certain types of incomes of the members of Scheduled Tribes living in tribal areas are exempt from tax. The Scheduled Tribes to which this exemption applies are defined in Clause (25) of Article 366 of the Constitution, residing in any areas specified in Part A or Part B of the table appended to paragraph 20 of the Sixth Schedule of the Constitution or in the State of Arunachal Pradesh, Manipur, Tripura, Mizoram and Nagaland or in the Ladakh region of the State of Jammu & Kashmir.
The exempted incomes are incomes which accrue or arise to him :

from any source in the area, State, or Union Territories aforesaid, or
by way of dividend.
This means that if a member of a Schedule Tribe sets up a business at any place other than mentioned above, profit from such business will be taxable.

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