https://www.taxtmi.com/caselaws?id=24647 The note explains that exemption from income-tax for a Scheduled Tribe member depends on satisfying both the residence condition and the requirement that the income accrue or arise from a source in the specified area. A permanent tribal residence in Tripura was treated as insufficient by itself because the relevant residence must exist when the income arises, and the statutory purpose is tied to the specified area. Salary payable and received at Tezpur, where the services were rendered, was held not to have arisen from a source in the specified area, so the exemption was unavailable 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 The note explains that exemption from income-tax for a Scheduled Tribe member depends on satisfying both the residence condition and the requirement that the income accrue or arise from a source in the specified area. A permanent tribal residence in Tripura was treated as insufficient by itself because the relevant residence must exist when the income arises, and the statutory purpose is tied to the specified area. Salary payable and received at Tezpur, where the services were rendered, was held not to have arisen from a source in the specified area, so the exemption was unavailable and tax deduction was sustained. Case-Laws Income Tax Sat, 02 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24647