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J&K HC: Without Proof of Living & Earning Tax Exemption U/S 10(26) Not Allowed - (28 May 2025)

DIRECT TAXATION

Jammu and Kashmir and Ladakh High Court has clarified that to avail benefits of tax exemption under Section 10(26) of the Income Tax Act, 1961 an assessee needs to clearly proves residence in the specified tribal area and demonstrates that the income was actually earned from sources located therein.

Tags : J&K HIGH COURT   TAX EXEMPTION   SECTION 10(26)  

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