One of My friend who is medical professional, working in ladakh, in leh area and he is getting remuneration for that and its not stipend and that remuneration is given UT Govt. so as per his opinion Income tax is not applicable to that area and so that whatever remuneration he is receiving is exempt, so please tell me is there any section under which his remuneration is exempt or any such provision of IT act which gives exemption to income earned in Ladakh? also suggest whether Sec 10(26) is applicable and to what extent?
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Income earned in Ladakh, is taxble in India?
Replies (1)
Great question! Here’s a clear explanation:
Is Income Earned in Ladakh Taxable in India?
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Ladakh is part of India as a Union Territory (UT) since October 31, 2019.
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Income earned in Ladakh by a resident Indian is taxable in India under the Income Tax Act like income earned anywhere else in the country.
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There is no general exemption under the Income Tax Act for income earned in Ladakh (or any specific region of India) from salary or professional fees.
What about Section 10(26)?
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Section 10(26) of the Income Tax Act provides an exemption for income earned by certain people working in Sikkim or North Eastern states, but Ladakh is NOT included in this list.
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So, Section 10(26) does not apply to Ladakh.
Any other provisions?
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There is no special exemption under the Income Tax Act for income earned in Ladakh.
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Income earned by your friend from the UT Government as remuneration is fully taxable as salary income.
Summary:
| Point | Explanation |
|---|---|
| Is income in Ladakh taxable? | Yes, fully taxable under Indian Income Tax. |
| Is Sec 10(26) applicable? | No, it applies only to certain NE states and Sikkim. |
| Any special exemption? | No exemption specific to Ladakh. |
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