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    <title>Income tax Liability</title>
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    <description>Query concerns whether a taxpayer from Arunachal Pradesh working in Kolkata qualifies for the North East regional income tax exemption. Respondents agree the exemption is confined to income earned in the North East and linked to specified conditions; since the taxpayer is employed outside the region, the exemption does not apply.</description>
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      <description>Query concerns whether a taxpayer from Arunachal Pradesh working in Kolkata qualifies for the North East regional income tax exemption. Respondents agree the exemption is confined to income earned in the North East and linked to specified conditions; since the taxpayer is employed outside the region, the exemption does not apply.</description>
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