2015 · Q53
Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax?
indian-polity-economyeconomy-fundamentals
- AMembers of the Scheduled Tribes in Chhattisgarh
- BMembers of the Scheduled Tribes and the Scheduled Castes in Special Category States
- CMembers from the Economically Backward Class in All States
- DMembers of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura
Explanation
Section 10(26) of the Income Tax Act exempts members of the Scheduled Tribes residing in the specified northeastern states, namely Manipur, Mizoram, Nagaland, Tripura and Arunachal Pradesh, from income tax. It does not cover STs in Chhattisgarh, SCs, or economically backward classes generally. Hence the exempted category is ST members in those northeastern states.