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Understanding "Residing" in Section 10(26) of Income Tax Act: Tax Exemption for Scheduled Tribes and Compliance Needs.

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....Exemption u/s 10(26) - scope and ambit of the words “residing” in the opening portion of section 10(26) - A member of Scheduled Tribe is bound to obtain a certificate of exemption in terms of Section 197 for no TDS - HC....

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