Section 10(26) of the Income Tax
One of my clients belongs to Scheduled Tribe Category and is eligible for the exemption u/s 10(26) of I.T. Act, 1961.
He files his return from Guwahati.
He receives contract payments on account of Contract undertaken in the Schedule Tribe Area.
He has his Bank Account at Guwahati and deosits his contract receipts in this Bank Account.
Whether he can claim the benefit of Section 10(26) of the Incoe Tax Act,