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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>President Extends Income-tax, Wealth-tax, and Gift-tax Acts to Sikkim Under Article 371F; Immediate Changes in Tax Deadlines</h1> The President, exercising powers under article 371F of the Constitution, has extended the Income-tax Act, 1961, Wealth-tax Act, 1957, and Gift-tax Act, 1958, to the State of Sikkim, effective from dates specified by the Central Government. Any references to laws or functionaries not in force or existence in Sikkim will be interpreted as references to their corresponding laws or functionaries. The Central Government will resolve any ambiguities regarding functionaries. Chapter XVII of the Income-tax Act applies immediately. For the assessment year 1989-90, advance tax due by September 15, 1988, is now payable by December 15, 1988, with the second instalment.
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