Context
The Supreme Court ordered removal of certain remarks from a recent judgement wherein it had referred to Sikkimese-Nepalis as people of foreign origin, leading to protests in Sikkim.
What was the issue in front of the Court?
Tax Exemption in Sikkim
Three types of residents in Sikkim There are three types of residents in Sikkim namely;
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How SC added to the boil?
What does the Section 10 (26AAA) say?
Section 10 (26AAA) was inserted into the IT Act, 1961 by the Finance Act, 2008 with retrospective effect from April 1, 1990, the date on which the IT Act was made applicable in Sikkim. |
Sikkim and inclusion in India:
Verifying, please be patient.