https://www.taxtmi.com/caselaws?id=258388 The court held that Scheduled Tribe members are entitled to Section 10(26) benefits only when residing in specified areas. The term "residing" requires a substantial presence for work and livelihood. Members posted outside specified areas are not eligible for exemption. However, Scheduled Tribe members posted in specified areas, even if not originally from there, qualify for benefits. An exemption certificate under Section 197 is mandatory, valid for one assessment year. The judgment stressed annual review for exemption eligibility based on specific circumstances. en-us Fri, 20 Feb 2015 00:00:00 +0530 Fri, 14 Aug 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258388 The court held that Scheduled Tribe members are entitled to Section 10(26) benefits only when residing in specified areas. The term "residing" requires a substantial presence for work and livelihood. Members posted outside specified areas are not eligible for exemption. However, Scheduled Tribe members posted in specified areas, even if not originally from there, qualify for benefits. An exemption certificate under Section 197 is mandatory, valid for one assessment year. The judgment stressed annual review for exemption eligibility based on specific circumstances. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258388