Tax exemption for scheduled tribes applies only where income source is within specified areas; employers must verify salary TDS. The Board clarifies that exemption for members of Scheduled Tribes (other than dividend and interest on securities) applies only where the source of income is within areas specified by the Act, and that failures to apply that rule and to verify employer-filed annual salary returns (Form No.24 under Rule 35 and returns required by section 206) caused revenue loss; officials must adhere to the Board's circular and properly verify annual returns of salary.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for scheduled tribes applies only where income source is within specified areas; employers must verify salary TDS.
The Board clarifies that exemption for members of Scheduled Tribes (other than dividend and interest on securities) applies only where the source of income is within areas specified by the Act, and that failures to apply that rule and to verify employer-filed annual salary returns (Form No.24 under Rule 35 and returns required by section 206) caused revenue loss; officials must adhere to the Board's circular and properly verify annual returns of salary.
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