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2014 (2) TMI 123 - HC - Income TaxViolation of provisions of section 192 of the Act – Non-deduction of TDS - Held that:- The letters are the internal correspondences between the Revenue and the employers of the petitioners and in none of the letters, it is stated that the petitioners are debarred from getting exemption of paying income-tax in view of the provision of section 10(26) of the Act - A person when migrated from his own State, where he belonged to the scheduled tribe or caste, to another State in connection with his employment or any other purposes, he cannot be considered as a scheduled tribe or scheduled caste in the migrated State where his tribe is not in the order notified under clause (25) of article 366 of the Constitution. In clause (26) of section 10 of the Act stipulates that income of a member of scheduled tribe which accrued or arose from whatever source in the area or States referred to in the said sub-section or income received by such scheduled tribe by way of dividend or interest on security shall not be included in his total income in his previous year, meaning thereby, the benefit of clause (26) of section 10 of the Act will be available to the members of the scheduled tribe residing "in any areas" specified in the said section - members of the scheduled tribe residing in other part of the country other than the one and specified under section 10(26) of the Act are not entitled to the benefit of section 10(26) of the Act – the petition is disposed of with a direction to the petitioners to furnish a certificate to the respondent-employer as required under the provisions of the Act – Decided against Assessee.
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