“Sikkimese” Is Only For The Purposes Of The Income-Tax Act, 1961, And Not For Any Other Purpose: CBDT Clarifies

The Central Board of Direct Taxes (CBDT) has clarified that the “Sikkimese” are defined only for the purposes of the Income-tax Act, 1961, and not for any other purpose.The amendment to section 10(26AAA) of the Income-tax Act, 1961 by the Finance Act, 2023 while following the decision of the Supreme Court in the case of Association of Old Settlers of Sikkim vs Union of India. The Apex...