693/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....avour of members of Scheduled Tribes other than Government servants under section 4(3)(xii) of the Income-tax Act, 1922 and Section 10(26) of the Income tax Act, 1961 was discriminatory. The Board considered the effect of the above judgment and clarified by its Circular Instruction F.No.11/18/75-ITJ(25) that under the Income-tax Act, 1961 except in the case of income from the dividend and interest....