Amendment to section 10(26AAA) of the Income-tax Act, 1961 by the Finance Act, 2023

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..... Amendment to section 10(26AAA) of the Income-tax Act, 1961 by the Finance Act, 2023
News and Press Release
Dated:- 4-4-2023

Following the Hon'ble Supreme Court's decision in Writ Petitio .....

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..... n (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 .....

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..... hereby clarified that the term "Sikkimese" defined for the purposes of the said clause, is only for the purposes of the Income-tax Act, 1961, and not for any other purpose.
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..... PIB .....

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