Section 10(26A) — the law in short
What the courts have decided on section 10(26A), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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J. Lalhmingliana v Union of India
High CourtHelps departmentNo later treatment found
I am a member of a Scheduled Tribe from a specified area but I am posted outside it. Is my salary still exempt under s.10(26)?
No. The Delhi High Court, applying the Supreme Court in N. Takin Roy Rymbai, held that s.10(26) requires both that the individual is a member of a Scheduled Tribe residing in a specified area and that the income accrues or arises from a source in that area. Government servants of the North-Eastern States posted outside the specified areas and earning salary there are not exempt, and the object of the clause is to benefit the area as well as the tribe.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
