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 Under Section 10(26) Not Applicable for Income Earned Outside North East Region A participant from Arunachal Pradesh, currently working in Kolkata, inquired about the applicability of income tax exemption under Section 10(26) of the Income Tax Act, 1961. The first respondent clarified that the exemption is specific to income earned in the North East Region, and since the participant is working outside that region, the exemption does not apply. The second respondent agreed with this assessment, affirming the initial response.