https://www.taxtmi.com/caselaws?id=794416 Section 10(26) exemption for a Scheduled Tribe assessee depends on three conditions: membership of a Scheduled Tribe, residence in the specified area, and income accruing or arising from a source situated in that area. The territorial nexus between the salary income and the notified area is essential, and the employer's head office location is not by itself decisive; salary ordinarily accrues where services are rendered. Here, Scheduled Tribe status and residence in Meghalaya were shown, but the employer certificate did not clearly establish year-round work-from-home arrangements or the employment terms needed to determine the source and situs of salary income with certainty. The claim was remanded for fresh examination. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794416 Section 10(26) exemption for a Scheduled Tribe assessee depends on three conditions: membership of a Scheduled Tribe, residence in the specified area, and income accruing or arising from a source situated in that area. The territorial nexus between the salary income and the notified area is essential, and the employer's head office location is not by itself decisive; salary ordinarily accrues where services are rendered. Here, Scheduled Tribe status and residence in Meghalaya were shown, but the employer certificate did not clearly establish year-round work-from-home arrangements or the employment terms needed to determine the source and situs of salary income with certainty. The claim was remanded for fresh examination. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794416