Under Section 10(26) of the Income Tax Act, which of the following cat

Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ?

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Members of the Scheduled Tribes in Chhattisgarh

Members of the Scheduled Tribes and the Scheduled Castes in Special Category States

Members from the Economically Backward Class in All States

Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura

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UPSC CAPF – 2015

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Under Section 10(26) of the Income Tax Act, members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura are exempted from income tax.

Section 10(26) of the Income Tax Act, 1961, provides exemption from income tax on income arising from any source in the areas specified in the clause or income by way of dividend or interest on securities to a member of a Scheduled Tribe residing in these specific areas.

The exemption under Section 10(26) applies to members of Scheduled Tribes residing in specified areas, primarily the North Eastern states of Arunachal Pradesh, Mizoram, Meghalaya, Nagaland, Tripura, and the Ladakh region in Jammu and Kashmir. Option D lists four of these states where the exemption is applicable. The exemption is not applicable to STs in all states or to SCs.

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