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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. ....
The Supreme Court on Wednesday agreed to remove the remark describing Sikkimese of Nepalese origin as people of foreign origin from its judgment in Association of Old Settlers of Sikkim vs Union of India. ....
The Supreme Court is slated to hear tomorrow a plea to modify a paragraph in the top court's judgment regarding tax exemptions in Sikkim, wherein Sikkimese Nepalis were termed as being of "foreign origin." ....