Applicability of Income Tax for Scheduled Tribe living in Scheduled Area

Laltha Zuala (148 Points)

17 May 2023  

As provided u/s 10 (26) of the Income Tax Act, 1961,  I am exempted from paying Income Tax since my income is arising solely in Mizoram, which is a notified Tribal Area as defined in Para 20 of the Sixth Schedule. 

My question is, do I have to compulsorily file ITR? If so, which ITR do I have to file?