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

Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax? Correct Answer Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura

 The Correct Answer is Members of the Scheduled Tribes in the States of Manipur, Mizoram, Nagaland, and Tripura.

  • The tribals of five Northeastern states – Tripura, Manipur, Mizoram, Nagaland, and Arunachal Pradesh – are fully exempted from tax under Section 10 (26) of the Income Tax Act, 1961.
  • Tribals within areas of district councils constituted under the sixth schedule of the Constitution are also free from tax liability.

Additional Information

  • The Sixth Schedule of the constitution (Article 244) has provisions for the administration of tribal areas in Assam, Meghalaya, Tripura, and Mizoram.
  • The governors of these states are empowered to reorganize the boundaries of the tribal areas.

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