Income Tax Benefits

As per section 10(26) of the Income Tax Act, a member of a Scheduled Tribe residing in any area specified in the Sixth Schedule of the Constitution or in Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura is exempted from paying tax on any income that accrues from any source in the area or state.

He is not a schedule tribe

There may be item Unit specific exemption. You need to study of the area and other industries there. Be a member of Trade Association after you start a unit.

North East states should claim deduction u/s 80 IE that is 100% of profit for 10 consecutive Assessment year

Whether there is any time within which the manufacturing to be started u/s 80 IE