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        Case ID :
        Income Tax

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

        April 4, 2023

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        Following the Hon’ble Supreme Court’s 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 “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.

        Sikkimese definition limited to income tax law, clarified that it does not apply beyond the Income-tax Act. The amendment clarifies that the term 'Sikkimese' as defined for clause (26AAA) by the Finance Act, 2023 is confined exclusively to the purposes of the Income-tax Act, 1961 and is not to be applied for any other purpose.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Sikkimese definition limited to income tax law, clarified that it does not apply beyond the Income-tax Act.

                                The amendment clarifies that the term "Sikkimese" as defined for clause (26AAA) by the Finance Act, 2023 is confined exclusively to the purposes of the Income-tax Act, 1961 and is not to be applied for any other purpose.


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