tax exemption under sectio 10(26)

[khraw sun]

I belong to schedule tribe community of Khasi hills district of the state of Meghalaya.and presently working in Powergrid Corporation of India limited (Govt of India enterprise) presently posted at Namsai Dist Lohit  in the state of Arunachal pradesh which is also a schedule tribe area.so am i able to get benefit of exemption of tax TDS.as per para 20 of the constitution.

[CAGOPALJI AGRAWAL]

Yes as per facts,  your income is exempt u/s 10(26).

[khraw sun]

If i have to submit the tax exemption certificate to the employer which I.T.office should i proceed the one in  Shillong Meghalaya or the one in which the area of my posting falls under..besides my PAN card i applied from Shillong..

AI Summary

Tax exemption under section 10(26) affirmed for scheduled tribe income; question on which income-tax office issues the exemption certificate. A Scheduled Tribe employee of a central public sector enterprise posted in a Scheduled Tribe area was advised that income is exempt under section 10(26), and asked whether the tax exemption certificate should be submitted to the income-tax office in Shillong (where PAN was applied) or to the income-tax office having jurisdiction over the place of posting.