Extension of Central Tax Acts to Sikkim enables phased commencement and defers an advance tax instalment. Notification extends the Income-tax Act, Wealth-tax Act and Gift-tax Act to Sikkim with adaptations: references to non-existent laws or functionaries in Sikkim are read as references to corresponding local counterparts, with the Central Government empowered to determine the corresponding functionary where necessary. Commencement of provisions is by Central Government notification, permitting different dates by provision and area. Chapter XVII of the Income-tax Act is made immediately applicable, and one instalment of advance tax ordinarily due in September is deferred to coincide with the December instalment for the specified assessment year.
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.
Extension of Central Tax Acts to Sikkim enables phased commencement and defers an advance tax instalment.
Notification extends the Income-tax Act, Wealth-tax Act and Gift-tax Act to Sikkim with adaptations: references to non-existent laws or functionaries in Sikkim are read as references to corresponding local counterparts, with the Central Government empowered to determine the corresponding functionary where necessary. Commencement of provisions is by Central Government notification, permitting different dates by provision and area. Chapter XVII of the Income-tax Act is made immediately applicable, and one instalment of advance tax ordinarily due in September is deferred to coincide with the December instalment for the specified assessment year.
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