There are several decisions on income tax and legal issues.
In Hara Kanta Pegu v Union of India [2016] GCtR 1862 (Gauhati) it was commented that broadly Sub-section (26) of Section 10 of the I.T. Act,1961 provides that income of a member of the Scheduled Tribe, accruing or arising from whatever sources “in the areas”, referred to Sub-section (26), shall not be included in the total income of the person, for the previous year.
Under Section 10 of the I.T. Act, in computing total income of any person, the income falling under various categories under the different Sub-sections of Section 10, shall be excluded from the levy of income tax.
Written by
Vishal
Guwahati, Assam
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