TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>CBDT Expands Tax Exemptions for Ladakh Residents: Govt Employees Included u/s 10(26A), Retroactive Claims Allowed.</h1> The Central Board of Direct Taxes clarifies the scope of income tax exemptions for residents of Ladakh under Section 10(26A) of the Income-tax Act, as amended by the Finance (No. 2) Act, 1971. Initially, the exemption applied to non-government residents from 1962-63 to 1969-70. The amendment extends this exemption to government employees for assessment years 1970-71 to 1974-75, retroactively from 1962-63, provided residency conditions are met. Government employees can claim tax refunds for income sourced from Ladakh or outside India, with specific deadlines for filing claims. The Board may consider time limit relaxations under special circumstances.
TaxTMI 
TaxTMI 
