How can We take tax exemption U/S 10(26)

"Sec. 10(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 supecified in Part A or Part of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution (or in the State of Nagaland) Manipur and Tripura or in the Union Territories of Arunachal Pradesh and Mizoram 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 provisions to sub paragraph (3) of the said paragraph 20 (as it stood immediately before the commencement of the North Eastern Areas (Reorganization) Act 1971 (81 of 1971) any' income which accrues or arises to him,

(a) from any source in the (area, State or Union territories) aforesaid, or

(b) by way of dividend or interest, on securities".

An analysis of this provision shows that in order to entitle a person to the exemption, there conditions must co- exist:

(i) He should be a member of a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution;

(ii) He should be residing in any area specified in Part A or Part B of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution; or the State or Union Territories mentioned in this provision;

(iii) The income in respect of which exemption is claimed must be an income which accrues or arises to him-

(a) from any source in the (area, State or Union territories) aforesaid, or.

(b) by way of dividend or interest, on securities".

The eligible person can claim tax-free income in his ITR, and for non-deduction of TDS, he can get certificate from his Jurisdictional ITO u/s. 197 of IT act...... 

For non-deduction of TDS certificate ..........

Refer: income-tax-form-13-for-applying-for-nil-deduction-of-tds

Most Welcome......

Originally posted by : Dhirajlal Rambhia
	Most Welcome......

Sir iam belong to Schedule tribe in Orrissa and posted in Arunachal Pradesh, can i enjoy exempt  from income tax please reply and order may be provide if available. Thank u sir

No.

It is specifically for .......