{"id":89890,"date":"2025-06-01T10:15:42","date_gmt":"2025-06-01T10:15:42","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=89890"},"modified":"2025-06-01T10:15:42","modified_gmt":"2025-06-01T10:15:42","slug":"under-section-1026-of-the-income-tax-act-which-of-the-following-cat","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/under-section-1026-of-the-income-tax-act-which-of-the-following-cat\/","title":{"rendered":"Under Section 10(26) of the Income Tax Act, which of the following cat"},"content":{"rendered":"

Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ?<\/p>\n

[amp_mcq option1=”Members of the Scheduled Tribes in Chhattisgarh” option2=”Members of the Scheduled Tribes and the Scheduled Castes in Special Category States” option3=”Members from the Economically Backward Class in All States” option4=”Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura” correct=”option4″]<\/p>\n

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This question was previously asked in<\/div>\n
UPSC CAPF – 2015<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
\nUnder 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.
\n<\/section>\n
\nSection 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.
\n<\/section>\n
\nThe 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.
\n<\/section>\n","protected":false},"excerpt":{"rendered":"

Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ? [amp_mcq option1=”Members of the Scheduled Tribes in Chhattisgarh” option2=”Members of the Scheduled Tribes and the Scheduled Castes in Special Category States” option3=”Members from the Economically Backward Class in All States” option4=”Members of the Scheduled … <\/p>\n

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