Case Law Details
Case Name : Chyawan Prakash Meena Vs Union of India And 3 Ors (Guwahati High Court)
Related Assessment Year :
Courts :
All High Courts Guwahati High Court
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Chyawan Prakash Meena Vs Union of India And 3 Ors (Guwahati High Court)
Guwahati High Court held that any member of a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution, residing in any of the areas prescribed u/s. 10(26), is exempted from payment of income tax. However, “residing in any area specified” cannot be given a narrow and restricted meaning.
Facts- The petitioner is serving as a DIG (Ops) of Border Security Force and is posted in Masimpur, Silchar, Assam. It is stated that the petitioner is a member of a recognized Schedule Tribe from the State of Rajast...
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Author Bio
I am a scheduled tribe from siliguri. I am a central government employee and posted at Ladakh for last one and half year. Do I qualify for exemption of income tax under sec 10(26)? I referred to the case law of Chayawan Prakash vs Union of India, Gauhati high court .
Thank you.
Sir,
I am working in a central Government office in Kalapahar, District Kamrup Metro, Guwahati Assam from 02-01-2023 after my promotion posting from Kolkata to Guwahati.
I am belongs to ST community of Jaunsari Tribes of uttarakhand which declared ST in 1967 act of UP. Every month my income tax is deducted as TDS.
Kindly guide me Sir, wheather I am eligible for income tax exemption or not?
Regards. Rajeshwar Singh, NTH, Kalapahar, Guwahati, Assam
Sir,
I do trading in stock market from BTC, which is a sixth schedule area in Assam. Am i taxable or exempted of the profit that I make from share market?
Kindly guide Sir.
Regards.
Prajoli Mushahary
Udalguri, Assam.
If you are a member of Schedule Tribe and earning through stocks in BTC area then you are excluded from tax. For returns of tax deducted you must file ITR.