Quick Summary
Following the Honble Supreme Courts decision in Writ Petition (C) No. 59/2013 with 1283/2021, certain amendments have been made in clause (26AAA) of section 10 of the Income-tax Act, 1961 by the Finance Act, 2023. For the purposes of removal of doubts, it is hereby clarified that the term Sik
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FAQ :
The CBDT has amended clause (26AAA) of Section 10 of the Income-tax Act, 1961.
The amendments were introduced by the Finance Act, 2023.
The amendments were made following a decision by the Hon'ble Supreme Court in Writ Petition (C) No. 59/2013 with 1283/2021.
It is clarified that the term 'Sikkimese' as defined for the purposes of clause (26AAA) is solely for the Income-tax Act, 1961, and not for any other purpose.
No, the clarification states that the definition of 'Sikkimese' is only for the purposes of the Income-tax Act, 1961.
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