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[Section 10] [Complete Act]
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Central Government Act
Section 10(26) in The Income- Tax Act, 1995
(26) 6 in the case of a member of a Scheduled Tribe as defined in clause (25) of article 366 7 of the Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the 7 States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura] or in the areas covered by Notification No. TAD R 35 50 109, dated the 23rd February, 1951 , issued by the Governor of Assam under the proviso to sub- paragraph (3) of the said paragraph 20 as it stood immediately before the commencement of the North- Eastern Areas (Reorganisation) Act, 1971 (18 of 1971 )], any income which accrues or arises to him,-
(a) from any source in the areas 9 or States] aforesaid, or
(b) by way of dividend or interest on securities;]