North east indians
This query is : Resolved
06 August 2017
Hello..
One of my friend is Scheduled Tribe in Arunachal Pradesh and he wants to file his income tax return. He has his business in that state only. How will he file his ITR.. Kindly suggest
One of my friend is Scheduled Tribe in Arunachal Pradesh and he wants to file his income tax return. He has his business in that state only. How will he file his ITR.. Kindly suggest
06 August 2017
There are no differences in the return filing procedure if the assessee is from north east states
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07 August 2017
Thank You Sir,
Actually i want to know where to Show the exemption available to ST of North east states.?
Actually i want to know where to Show the exemption available to ST of North east states.?
04 August 2024
Scheduled Tribes (ST) residing in North Eastern states of India, including Arunachal Pradesh, benefit from certain income tax exemptions and deductions under the Income Tax Act. Here's how your friend can file his income tax return and claim these exemptions:
### **1. Filing the Income Tax Return (ITR):**
1. **Choose the Correct ITR Form:**
- For individuals with business income, the appropriate ITR form is usually **ITR-3** (for individuals and Hindu Undivided Families (HUFs) who have income from a profession or business) or **ITR-4** (for presumptive income from business or profession under Section 44AD, 44AE, or 44AF).
- If your friend has income other than from business, such as salary or other sources, he may need to use **ITR-1** or **ITR-2**.
2. **Provide Business Details:**
- Enter all the relevant details of the business income in the respective sections of the ITR form. For **ITR-3**, this will include the income details from the business schedule. For **ITR-4**, details under the presumptive income section should be filled out.
### **2. Claiming Exemptions for Scheduled Tribes (ST) in North Eastern States:**
1. **Section 10(26) of the Income Tax Act:**
- **Exemption Available:** Income of a Scheduled Tribe residing in North Eastern states is exempt from income tax under **Section 10(26)** of the Income Tax Act. This exemption applies to income earned by ST individuals from sources within the North Eastern states.
2. **How to Show the Exemption:**
- **ITR-1:** If using ITR-1, which does not have a specific field for exemptions, you will need to mention this exemption under the 'Exempt Income' section. Simply enter the income amount under "Exempt Income" and specify the nature of the exemption (i.e., income from a business in a North Eastern state).
- **ITR-2 or ITR-3:** If using ITR-2 or ITR-3, you can enter the exempt income details in the 'Exempt Income' schedule. In ITR-3, this is typically under Schedule EI (Exempt Income).
3. **Provide Supporting Documents:**
- Ensure that all necessary documents that support the claim of exemption are maintained. This includes proof of the ST status and residence in North Eastern states.
### **3. Additional Considerations:**
- **Verification:** Ensure that all information entered is accurate and complete. Double-check the sections where exemptions and income details are provided.
- **Professional Help:** If there is any doubt or complexity in filing the return, consider consulting a tax professional or Chartered Accountant who is familiar with the exemptions applicable to Scheduled Tribes.
### **Summary:**
To file the income tax return, your friend should:
- Select the appropriate ITR form based on his type of income.
- Enter the business income and claim exemptions under **Section 10(26)** for Scheduled Tribes.
- Include the exempt income in the relevant section of the ITR form (Exempt Income section).
By following these steps, your friend can properly file his return and claim the benefits available to Scheduled Tribes in North Eastern states.
### **1. Filing the Income Tax Return (ITR):**
1. **Choose the Correct ITR Form:**
- For individuals with business income, the appropriate ITR form is usually **ITR-3** (for individuals and Hindu Undivided Families (HUFs) who have income from a profession or business) or **ITR-4** (for presumptive income from business or profession under Section 44AD, 44AE, or 44AF).
- If your friend has income other than from business, such as salary or other sources, he may need to use **ITR-1** or **ITR-2**.
2. **Provide Business Details:**
- Enter all the relevant details of the business income in the respective sections of the ITR form. For **ITR-3**, this will include the income details from the business schedule. For **ITR-4**, details under the presumptive income section should be filled out.
### **2. Claiming Exemptions for Scheduled Tribes (ST) in North Eastern States:**
1. **Section 10(26) of the Income Tax Act:**
- **Exemption Available:** Income of a Scheduled Tribe residing in North Eastern states is exempt from income tax under **Section 10(26)** of the Income Tax Act. This exemption applies to income earned by ST individuals from sources within the North Eastern states.
2. **How to Show the Exemption:**
- **ITR-1:** If using ITR-1, which does not have a specific field for exemptions, you will need to mention this exemption under the 'Exempt Income' section. Simply enter the income amount under "Exempt Income" and specify the nature of the exemption (i.e., income from a business in a North Eastern state).
- **ITR-2 or ITR-3:** If using ITR-2 or ITR-3, you can enter the exempt income details in the 'Exempt Income' schedule. In ITR-3, this is typically under Schedule EI (Exempt Income).
3. **Provide Supporting Documents:**
- Ensure that all necessary documents that support the claim of exemption are maintained. This includes proof of the ST status and residence in North Eastern states.
### **3. Additional Considerations:**
- **Verification:** Ensure that all information entered is accurate and complete. Double-check the sections where exemptions and income details are provided.
- **Professional Help:** If there is any doubt or complexity in filing the return, consider consulting a tax professional or Chartered Accountant who is familiar with the exemptions applicable to Scheduled Tribes.
### **Summary:**
To file the income tax return, your friend should:
- Select the appropriate ITR form based on his type of income.
- Enter the business income and claim exemptions under **Section 10(26)** for Scheduled Tribes.
- Include the exempt income in the relevant section of the ITR form (Exempt Income section).
By following these steps, your friend can properly file his return and claim the benefits available to Scheduled Tribes in North Eastern states.
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