https://www.taxtmi.com/circulars?id=4472 Exemption under section 10(26A) covers income of Ladakh residents from Ladakh or outside India, subject to residency rules (182 day and prior four year tests) and entity specific residence presumptions; amendment by the Finance (No. 2) Act, 1971 extended the period and allowed Government servants to claim refunds for qualifying income, with claims to be made to the assessing Income tax Officer and subject to statutory time limits and possible Board relaxation. en-us Thu, 23 Sep 1971 00:00:00 +0530 Sat, 09 Aug 2008 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4472 Exemption under section 10(26A) covers income of Ladakh residents from Ladakh or outside India, subject to residency rules (182 day and prior four year tests) and entity specific residence presumptions; amendment by the Finance (No. 2) Act, 1971 extended the period and allowed Government servants to claim refunds for qualifying income, with claims to be made to the assessing Income tax Officer and subject to statutory time limits and possible Board relaxation. Circulars Income Tax Thu, 23 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4472