https://www.taxtmi.com/caselaws?id=20974 Section 10(26) exempts income of a Scheduled Tribe member residing in an area listed in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule, where the income arises from a source in those specified areas. The provision incorporates the Table alone, not the restrictive proviso or sub-paragraph (2) of paragraph 20. Khasi Hills District in Part II includes Shillong municipal and cantonment areas for this purpose. Salary earned from employment in the Shillong cantonment area therefore qualifies for exemption where the taxpayer is a Scheduled Tribe member residing in Shillong municipality. en-us Wed, 03 Feb 1993 00:00:00 +0530 Wed, 18 Nov 2009 13:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20974 Section 10(26) exempts income of a Scheduled Tribe member residing in an area listed in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule, where the income arises from a source in those specified areas. The provision incorporates the Table alone, not the restrictive proviso or sub-paragraph (2) of paragraph 20. Khasi Hills District in Part II includes Shillong municipal and cantonment areas for this purpose. Salary earned from employment in the Shillong cantonment area therefore qualifies for exemption where the taxpayer is a Scheduled Tribe member residing in Shillong municipality. Case-Laws Income Tax Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20974