Income tax exemption to Tribal

[Ganeshan Kalyani]

Dear Sir, request to elaborate the provision with regard to income tax exemptions to - a) the tribal resident earning in tribal area, (b) non-tribal resident working in tribal area by reason of transfer.

thanks.

[DR.MARIAPPAN GOVINDARAJAN]

I hope that you would have got clarified in the above issue. If not we may discuss with reference to the provisions of Income Tax Act, 1961.

[Ganeshan Kalyani]

Sir in my view as per section 10 (26) the income earned from any source by the resident person of North East would be exempt from income tax. Please add more my post in this regard. Thanks.

AI Summary

Income tax exemption for residents in tribal areas hinges on residency and applicability of section 10(26). Inquiry distinguishes tax exemption for tribal residents and non tribal residents working in tribal areas by transfer, seeking elaboration of Income Tax Act, 1961 provisions; respondent cites section 10(26) asserting exemption for income earned by a resident person of the North East and recommends statutory discussion to determine applicability.