Tax-Free State of Sikkim: Historical and Legal Factors

Mitali , Last updated: 01 August 2024  
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Sikkim state became tax-free during its merger with India in 1975, when it became the 22nd state of India. The tax-free status is supported by Article 371F of the Indian Constitution which was introduced through the 36th Amendment Act, 1975. The state had its own income tax manual from 1948. But i

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Mitali
(Finance Professional)
Category Income Tax   Report

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