Assessee belonged to Meena Community which was considered as Scheduled Tribe under Constitution Scheduled Tribe State Order, 1951, in State of Rajasthan. He was recruited in Border Security Force in year 1991 as an Assistant Commandant. Assessee claimed exemption under section 10(26) and sought refund of income tax deducted from his salary. On writ the Court held\u00a0 assessee claimed exemption of income tax for period he was posted in Agartala, Tripura. Since Agartala, Tripura is a specified area under provisions of section 10(26), assessee would be entitled to benefits of exemption from income tax flowing from provisions of section 10(26) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
S.10(26) : Schedule Tribes-Member of Scheduled Tribe community of Rajasthan, was posted at Agartala, Tripura, a specified area-Entitled to benefits of exemption from income tax flowing from provisions of section 10(26) of the Act. [Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59675","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fwv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59675","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59675"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59675\/revisions"}],"predecessor-version":[{"id":59676,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59675\/revisions\/59676"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}