13 August 2019
The person is ST( Boro Kachari) as defined in clause (25) of article 366 of the Constitution and Residing BTC-Assam - Specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution. If the income are earned from 1. Bank Fixed Deposit. 2. Share trading. Please clarify whether the Income are exempted as per The provision of the Section 10(26) of Income tax Act 1995.
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