Income tax Liability

[KURU RABIN]

I am a native of Arunachal Pradesh and currently working in PSU posted at Kolkata.

I am confused if ITA 1961 u/s 10(26) is it applicable in my case.

My Income from salary is it exempt or liable to income tax

[Ganeshan Kalyani]

Sir, you will not be certainty eligible for income tax exemption as it is available to Northern East Region. Income earned in such region and with such other conditions exemption is allowed. But since you are now not in that region in my view exemption rule is not applicable. Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

The views of Shri Kalyani is correct.

AI Summary

Income tax exemption for North East region does not apply where salary is earned outside the region. Query concerns whether a taxpayer from Arunachal Pradesh working in Kolkata qualifies for the North East regional income tax exemption. Respondents agree the exemption is confined to income earned in the North East and linked to specified conditions; since the taxpayer is employed outside the region, the exemption does not apply.