I am an ST tribal from the State of Nagaland. I got a letter from IT department Under clause (i), sub section (1) of section 142 of the income tax act 1961 to file ITR for the AY 2017-18. As a tribal in the State of Nagaland is exempted from paying tax returns how do i file compliance for it.
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Income tax exemption for tribals
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As per Sec 10(26) in the case of members of schedule tribe, residing in area of North Eastern states, any income which accrues or arises a) from any source in the areas or states aforesaid b) by way dividend or interest on securities from all over India does not form part of total income.
For availing this exemption the person must satisfy both of the following two conditions:
1. He must be a member of schedule tribe as defined by Article 366(25) of the Constitution of India and,
2. He should be residing any area in the states of Nagaland, Manipur, Tripura, Arunachal Pradesh, Mizoram or districts of North Cachar Hills, Mikir Hills, Khasi Hills, Jaintia Hills and Garo Hills or in the Ladakh region of the state of Jammu and Kashmir. When he starts residing at some other place for any reason, including transfer of employment, he loses the exemption.
If you satisfy the said conditions you may file NIL return in response to the notice u/s. 142(1).
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