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TMI BlogExemption of income accruing to residents of Ladakh - Scope thereof explainedX X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the exemption from income-tax available to residents of Ladakh in general and Government officers stationed there in particular. The position in law as obtaining at present is explained in the following paragraphs. 2. The provisions in the Income-tax Act providing for exemption of certain incomes in the case of residents of Ladakh are incorporated in clause (26A) of section 10 as am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in all to 182 days or more; or b. maintained or caused to be maintained for him a dwelling place in that district for a period or periods amounting in all to 182 days or more in that year, and had been in that district for 30 days or more in that year; or c. having within the four years preceding the relevant year been in that district for a period or periods amounting in all to 365 days or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10 by the Finance (No. 2) Act, 1971, the period of exemption has been extended by another five years, namely, the assessment years 1970-71 to 1974-75. Further, the exemption has now been made available also to Government servants, with retrospective effect from the assessment year 1962-63, subject to the fulfilment of other conditions mentioned in the provision, as already explained. The effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een made for the relevant year (due to the correct amount of tax having been deducted at source from the salary), the claim should ordinarily be made before (i) expiry of four years from the end of the assessment year, where it relates to the assessment year 1967-68 or any earlier year, or (ii) April 1, 1972, where it relates to the assessment year 1968-69 or 1969-70. Claims made in such cases up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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