India - Income Tax Act 2010 - Saarc

S. 10(26) I.T. ACT, 1961 1.9433[(iv) any income received by the trustees on behalf of an approvedgratuity fund;]34[(v) any income received—(a) by the Board of Trustees constituted under the Coal MinesProvident Funds and Miscellaneous Provisions Act, 1948 (46 of1948), on behalf of the Deposit-linked Insurance Fund establishedunder section 3G of that Act; or(b) by the Board of Trustees constituted under the Employees’Provident Funds and Miscellaneous Provisions Act, 1952 (19 of1952), on behalf of the Deposit-linked Insurance Fund establishedunder section 6C of that Act;]35[(25A) any income of the Employees’ State Insurance Fund set up underthe provisions of the Employees’ State Insurance Act, 1948 (34 of1948);]36[(26) 37 in the case of a member of a 38 Scheduled Tribe as defined inclause (25) of article 366 of the Constitution, residing 39 in any areaspecified in Part I or Part II of the Table appended to paragraph 20 ofthe Sixth Schedule to the Constitution or in the 40 [States of ArunachalPradesh, Manipur, Mizoram, Nagaland and Tripura] or in the areascovered by notification No. TAD/R/35/50/109, dated the 23rd February,1951, issued by the Governor of Assam under the proviso tosub-paragraph (3) of the said paragraph 20 [as it stood immediatelybefore the commencement of the North-Eastern Areas (Reorganisation)Act, 1971 (81 of 1971)] 41 [or in the Ladakh region of the Stateof Jammu and Kashmir], any income which accrues or arises tohim,—(a) from any source in the areas 42 [or States aforesaid], or(b) by way of dividend or interest on securities;]33. Inserted by the Finance Act, 1972, w.e.f. 1-4-1973.34. Inserted by the Labour Provident Fund Laws (Amendment) Act, 1976, w.e.f. 1-8-1976.35. Inserted by the Finance Act, 1995, w.r.e.f. 1-4-1962.36. Substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on UnionSubjects) Order, 1974, with retrospective effect from 21-1-1972. Earlier, clause (26) wasamended first by the State of Nagaland (Adaptation of Laws on Union Subjects) Order,1965, with retrospective effect from 1-12-1963 and then by the Taxation Laws (Amendment)Act, 1970, with retrospective effect from 1-4-1962.37. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.38. Clause (25) of article 366 of the Constitution defines “Scheduled Tribes” as under :‘(25) “Scheduled Tribes” means such tribes or tribal communities or parts of or groupswithin such tribes or tribal communities as are deemed under article 342 to beScheduled Tribes for the purposes of this Constitution;’39. For the meaning of the term “residing”, see Taxmann’s Direct Taxes Manual, Vol. 3.40. Substituted for “States of Nagaland, Manipur and Tripura or in the Union territories ofArunachal Pradesh and Mizoram” by the Finance Act, 1994, w.e.f. 1-4-1995.41. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999.42. Substituted for “, States or Union territories aforesaid” by the Finance Act, 1994, w.e.f.1-4-1995.