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Tax exemption under section 10(26)of income tax act 1961
09-Mar-2023 (In Tax Law)
As per section 10(26)of income tax act 1961 a member of ST category residing in tribal area under para20 of 6th schedule of constitution is exempted from income tax.in this regard as per Tripura high court decision in WP(C)No73 of 2014,even though a person doesn’t belong to the specified area would be entitled to benifit of section 10(26).however ITO,Tezpur,Assam denied to issue exemption certificate on the basis of Guwahati high court only for residents of the area specified.is that case what should i have to do for tax exemption as per Hn.Tripura high court decision?
You can file a writ petition in the High Court for claiming the Exemption certificate by citing the decision of the tripura high court most probably they will allow you petition if in any case they dont allow they you can file SLP in SC
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Adv. Sanket Gupta
Ahmedabad | 25+ Answers
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Section 10 (26) exempts from income tax members of Scheduled Tribes as defined in Article 366, clause 25, who reside in a region of the Sixth Schedule. Section 10 (26) only allows persons to claim the exemption if they meet the specified conditions.
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Delhi | 200+ AnswersCONTACT NOW
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