Section 10(26) → Section 12
Income of members of Scheduled Tribes in specified areas
Quick Answer
Section 10(26) of the Income Tax Act, 1961 (Income of members of Scheduled Tribes in specified areas) corresponds to Section 12 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 10(26)
Provision Summary
Exempts any income accruing to a member of a Scheduled Tribe residing in specified areas (like North-Eastern states, Ladakh) from any source in those areas or by way of dividend/interest.
Sec 12
Provision Summary
Retained. Constitutional protection clause.
Key Changes & Highlights
- No change.
Frequently Asked Questions
What does Section 10(26) of the Income Tax Act 1961 deal with?
Section 10(26) (Income of members of Scheduled Tribes in specified areas) Exempts any income accruing to a member of a Scheduled Tribe residing in specified areas (like North-Eastern states, Ladakh) from any source in those areas or by way of dividend/interest.
What is the new section number for Section 10(26) under the Direct Tax Code 2025?
Section 10(26) of the ITA 1961 maps to Section 12 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 10(26) under the new tax code?
Section 10(26) is marked as "Retained" with status "Active". Impact: Medium - Crucial geographic and demographic tax relief.
What are the key changes to Section 10(26) under DTC 2025?
No change.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 10(26)?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?