ORDER UNDER SECTION 119(2)(a) OF THE INCOME-TAX ACT, 1961

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..... fect from assessment year 1990-91. Under the said clause, the following income accruing or arising to a Sikkimese individual is exempt from tax- (a) income from any source in the State of Sikkim; or (b) income by way of dividend or interest on securities. For the purposes of the clause, "Sikkimese" has been defined in the Explanation thereto. 2. Income accruing or arising to a non-Sikkimes .....

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..... all be accepted as per the return. (d) For the assessment year 2008-09 and subsequent assessment years, assessment or re-assessment, if required, shall be made in accordance with the provisions of the Income-tax Act, 1961. 3. These instructions shall apply only to non-Sikkimese individuals residing in the State of Sikkim. - Circular - Trade Notice - Public Notice - Instructions - Office orde .....

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