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INCOME TAX APPLICABILITY TO STs IN MEGHALAYA

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mahadev kafle

3 Points Posted on 25 March 2021

Dear Expert,

One of my Clint residing in Ri-Bhoi district of Meghalaya claim that they are not liable to pay income tax as they are schedule Tribes residing in Meghalaya. But as per my view only those STs residing in Jaintia, Garo and Khasi hills of Meghalaya (as per sixth schedule) are exempt from income tax under Section 10(26). Plz clarify.

Replies (3)

Quick Summary

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.