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Exemption under section 10(26)
is exemption under section 10(26) still applicable in ST areas.
Replies (3)
Yes. a member of a Scheduled Tribe is entitled to benefit of section 10(26) when he/she is residing in the specified area and when the income other than income by way of interest or dividend accrues to him/her from a source in the specified area.
While filling Return do we need to give any supporting documents or need to attach or write about the exemption u/s 10(26)
No supporting document, but the income is to be declared under 'Schedule EI' in ITR.
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