The Government of India has given certain privileges/ exemption from paying of Income Tax to the Scheduled tribe residing in certain specific areas as per the provision of section 10 (26) of the Income Tax Act, 1961. However many businesses are registered in the name of tribals (Benamidars) and are run by taxable person/ non-locals (beneficial owners), thereby evading Income Tax. This video aim to educate the exempted tribals from abstaining from such practices and the consequential penal actions.
This video is released in public interest by the Income Tax Department, North East Region, Guwahati to create awareness on the issue of Benami Transaction (Prohibition) Amendment Act 2016.
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