INCOME TAX APPLICABILITY TO STs IN MEGHALAYA

This discussion seeks clarification on whether all Scheduled Tribes (STs) residing in Meghalaya are exempt from income tax under Section 10(26). The prevailing view suggests that only STs residing in the Khasi, Garo, and Jaintia Hills districts, as defined by the Sixth Schedule, are eligible for this exemption. Further references are requested to confirm the exact scope of this tax relief.