https://www.taxtmi.com/caselaws?id=24647 Section 10(26) exemption for a Scheduled Tribe member requires satisfaction of both the statutory residence condition and the requirement that income accrue or arise from a source in the specified area. Permanent tribal residence in Tripura does not alone establish eligibility, as residence when the income arises is material. Salary payable, received and earned through services rendered at Tezpur has its source there rather than in Arunachal Pradesh. Consequently, the salary did not qualify for exemption, the statutory conditions remained unmet, and tax deduction was sustained. en-us Sat, 02 Jul 1988 00:00:00 +0530 Thu, 21 Jan 2010 14:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24647 Section 10(26) exemption for a Scheduled Tribe member requires satisfaction of both the statutory residence condition and the requirement that income accrue or arise from a source in the specified area. Permanent tribal residence in Tripura does not alone establish eligibility, as residence when the income arises is material. Salary payable, received and earned through services rendered at Tezpur has its source there rather than in Arunachal Pradesh. Consequently, the salary did not qualify for exemption, the statutory conditions remained unmet, and tax deduction was sustained. Case-Laws Income Tax Sat, 02 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24647