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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Implementation Dates for Tax Acts in Sikkim: Income-tax Act from 1989; Wealth-tax and Gift-tax Acts from 1990.</h1> The Central Government has announced the implementation dates for the Income-tax Act, Wealth-tax Act, and Gift-tax Act in the State of Sikkim. The Income-tax Act, 1961, will be effective from April 1, 1989, for the previous year relevant to the assessment year starting on the same date. The Wealth-tax Act, 1957, and the Gift-tax Act, 1958, will both come into force on April 1, 1990. The Wealth-tax Act applies to the net wealth of residents as of March 31, 1990, and the Gift-tax Act applies to gifts made by residents on or after April 1, 1989.
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