Ashim kr Ray (social service) (1695 Points)
22 August 2016
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177852 Points)
Replied 22 August 2016
Read: The Supreme Court decision in the case of Lawrence Singh Ingty [1968] 68 ITR 272, is that for the purpose of considering the exemption available under section 10(26), the section would have to be read as if the words ’who is not in the service of the Government’ do not find a place therein. Consequently, Government servants will be entitled to the exemption only if they are otherwise eligible for the exemption.
Ashim kr Ray
(social service)
(1695 Points)
Replied 22 August 2016
sir,
so whether the employee of railway belong to ST community of Assam can avails the benefit of 10(26)
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177852 Points)
Replied 23 August 2016
Yes, provided other conditions of the section are satisfied.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 23 August 2016
raiwaly accounts section is well aware of conditions, and if the exemption is available, they will issue necessary instructions and certificate to concerned employee.
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