https://www.taxtmi.com/caselaws?id=65798 Section 10(26) exempts the income of a Scheduled Tribe member residing in a specified area when the income arises from sources in that area. The text explains that paragraph 20(2) of the Sixth Schedule keeps the references to Khasi Hills District and Jaintia Hills District linked to the pre-reorganisation territories, and that the proviso excluding Shillong municipality operates only for the limited purposes expressly stated in that proviso. For Income-tax Act exemption purposes, Shillong remains within the territorial reference, so a Scheduled Tribe resident there may claim exemption on income arising from the Khasi and Jaintia Hills areas. en-us Wed, 29 Feb 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65798 Section 10(26) exempts the income of a Scheduled Tribe member residing in a specified area when the income arises from sources in that area. The text explains that paragraph 20(2) of the Sixth Schedule keeps the references to Khasi Hills District and Jaintia Hills District linked to the pre-reorganisation territories, and that the proviso excluding Shillong municipality operates only for the limited purposes expressly stated in that proviso. For Income-tax Act exemption purposes, Shillong remains within the territorial reference, so a Scheduled Tribe resident there may claim exemption on income arising from the Khasi and Jaintia Hills areas. Case-Laws Income Tax Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65798