10(26)

Section 10  of IT act states.....

In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included—

(26) ...... ....In the case of a member of a Scheduled Tribe as defined in clause (25) of article 366 of the Constitution,

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)

or in the Ladakh region of the State of Jammu and Kashmir,

.........any income which accrues or arises to him,—

(a)  from any source in the areas or States aforesaid, or

(b)  by way of dividend or interest on securities;