Exemption for sikkimmese

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shachee (Querist)
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01 March 2011 Hi All,

Can anyone explain me the exemption provided by Income Tax to Sikkimese.

Thanks in advance

Regards
Shachee

CA Punit (Expert)
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01 March 2011
For an individual being a sikkimese..

Income from ANY source in Sikkim &
Dividend/Interest on securities
is FULLY EXEMPT U/S 10(26AAA)

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CA Punit (Expert)
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01 March 2011 however this provision is not applicable to a sikkimese woman who on or after 01.04.2008 marries any non-sikkimese individual

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