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Income Tax Exemption under Section 10(26A) of Income Tax Act, 1961

 

Eligible Assessee

Member of schedule Tribes residing in specified areas

 

 

 

Nature of Income

Any income from source in that area Interest and dividend on securities

 

Amount Exempt

Entire income

 

Conditions laid down for Tax Exemption
The schedule tribe is defined under article 366(25) of the constitution

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