https://www.taxtmi.com/acts?id=8441 A new exemption in section 10 treats income of a qualifying Sikkimese individual from sources in Sikkim or by way of dividend or interest on securities as exempt, subject to a proviso excluding a Sikkimese woman who marries a non Sikkimese after the stated matrimonial cut off, and an explanation defining "Sikkimese" by reference to the Register of Sikkim Subjects, specified Government orders, or proven paternal or marital lineage. The amendments also add the Coir Board as a specified exempt entity and exempt loan receipts under a reverse mortgage transaction. en-us Fri, 29 Feb 2008 19:58:30 +0530 Sat, 03 May 2008 10:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8441 A new exemption in section 10 treats income of a qualifying Sikkimese individual from sources in Sikkim or by way of dividend or interest on securities as exempt, subject to a proviso excluding a Sikkimese woman who marries a non Sikkimese after the stated matrimonial cut off, and an explanation defining "Sikkimese" by reference to the Register of Sikkim Subjects, specified Government orders, or proven paternal or marital lineage. The amendments also add the Coir Board as a specified exempt entity and exempt loan receipts under a reverse mortgage transaction. Act-Rules Bills Fri, 29 Feb 2008 19:58:30 +0530 https://www.taxtmi.com/acts?id=8441