Sec 10(26)

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sukesh

sukesh (Querist)
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02 September 2014 income earned by the sale of land(site) in manipur is it taxable or exemption

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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03 September 2014 The provision of the Section 10(26)is like this
In the case of a member of a Scheduled Tribe 289 as defined in clause (25) of article 366 of the Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura or in the areas covered by notification No. TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of the said paragraph 20 [as it stood immediately before the commencement of the North-Eastern Area (Reorganisation) Act, 1971 (18 of 1971) or in the Ladakh region of the State of Jammu and Kashmir, any income which accrues or arises to him, - (a) From any source in the areas or States aforesaid, or

(b) By way of dividend or interest on securities;
If the income is earned in the State of Manipur and if the concerned person is Manipuri then the Income is exempted. Various court cases are as under as the perosn moved to other area then the tax is applicable and no exemption is available,

2014 (4) TMI 82 - GAUHATI HIGH COURT

Prodip Kumar Doley & 4 Others Versus The Union of India & 10 Others

Benefit of Exemption u/s 10(26) of the Act - Whether the assessee is entitled to take the benefit of Section 10(26) of the Act – Held that:- The assessee should approach the AO who is otherwise seized of the assessees’ cases for realization of the in ......

2014 (2) TMI 123 - TRIPURA HIGH COURT

Amal Shyam Versus Union of India

Violation of provisions of section 192 of the Act – Non-deduction of TDS - Held that:- The letters are the internal correspondences between the Revenue and the employers of the petitioners and in none of the letters, it is stated that the petitioners ......

2009 (12) TMI 285 - GAUHATI HIGH COURT

Pradip Kr. Taye Versus Union of India

Exemption- The present petition has been made by the petitioner on the following two grounds: (1) to direct the respondents to give exemption to the petitioners from paying income tax under section 10(26) of the Act. (2) To direct the respondents to ......

2007 (2) TMI 175 - GAUHATI High Court

Smt. Dipti Doley Basumatary Versus Union Of India And Others, Neepco Tribal Employee´s Welfare Association Versus Union Of India And Others, Adhu Kumar Basumatary Versus Union Of India And Others

- ......

........... 26). From the above discussion, it can be concluded that a member of a Scheduled Tribe notified in any tribal areas as mentioned in the Table to paragraph 20 of the Sixth Schedule will be entitled to the benefit of exemption under section 10(26) of the Income-tax Act provided-(a) he is residing in any other tribal area as described in the Table to paragraph 20 (b) the income which accrues to him must arise from any source in such area and (c) the tribe to which he belongs is also recognised as a Scheduled Tribe in the other tribal area where he is residing in connection with his avocation. Consequent upon the above discussion, all the writ appeals are disposed of with modification of the common judgment with direction to the Revenue to examine the case of the writ petitioners in the light of the observation made in paragraph 15 with reasonable opportunity of hearing to the writ petitioners and to issue exemption certificate to those who fulfil the required criteria. No costs.

2005 (6) TMI 38 - GAUHATI High Court