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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 10(26)
The starting point is Section 10(26) of the Income Tax Act, 1961 — 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.
The new code maps this to Section 12: the provision is retained and renumbered as Section 12 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Constitutional protection clause.
On the ground, changes to Section 10(26) carry a Medium impact. Crucial geographic and demographic tax relief.
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) of the Income Tax Act, 1961 covers 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.
Where does Section 10(26) of the ITA 1961 go under the Income-tax Act, 2025?
Section 10(26) of the Income Tax Act, 1961 maps to Section 12 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Constitutional protection clause.
Why does the change to Section 10(26) matter for taxpayers?
The transition impact for Section 10(26) is rated Medium. Crucial geographic and demographic tax relief.
Disclaimer: This mapping of Section 10(26) (Income of members of Scheduled Tribes in specified areas) to Section 12 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 10(26) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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