Income tax for 192 b

TDS 811 views 3 replies

I'm preparing etds for employees using saral TDs, some of our employees are scheduled tribe, they were posted in garo hills) on the first three months of the financial year later then they were transferred to guwahati, will their salaries be taxable for the first three months, if not how do I show in their salary details. 

Replies (3)

Salary for the three months shall be taxable but if below basic exemption limit, TDS may not be applicable.

Thanks. I was confused because schedule tribe get tax exemption when their job is posted in some of the hilly areas in Northeast.

Yes True. As per Sec 10(26)  of I T Act, 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.


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