Exemption under s 10(26)

Department is directed to decide issue whether children of tribal and non-tribal parents are exempted from paying income tax as provided under s 10(26) after considering the replies of writ petitioners — as held by GauHC in Dr Shri Lakhan Kma and Others v UOI and Others — In favour of: Others ; Writ Petition (C) No. 174, 190 and 210 [SH] of 2007

Decided on: 17 June 2011

Children of Tribal and Non-Tribal parents — A person who can prove that he/she is not availing the facilities of a forward class and has assimilated himself/herself and has been recognised and accepted by tribal community is entitled to all the benefits that are admissible to tribal people and would be exempt from payment of income tax.