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          Income Tax

          North-Eastern Region

          Definitions

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          North-Eastern Region definition under section 10C clarifies which States qualify for income tax benefits under law. For the purposes of section 10C of the Income-tax Act, North-Eastern Region means the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, establishing the territorial eligibility for the section's tax-related provisions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                North-Eastern Region definition under section 10C clarifies which States qualify for income tax benefits under law.

                                For the purposes of section 10C of the Income-tax Act, North-Eastern Region means the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, establishing the territorial eligibility for the section's tax-related provisions.


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