https://www.taxtmi.com/circulars?id=4886 Clause 26AAA (retrospective) exempts certain income of Sikkimese individuals. For non-Sikkimese individuals residing in Sikkim, specified income remains taxable; however, for assessment year 2007-08 and earlier no assessment or reassessment shall be made in respect of that specified income, proceedings for non-filing shall be dropped, and where proceedings are pending without orders the income shall be accepted as per the return. From assessment year 2008-09 onward, assessments will follow the Income-tax Act. These instructions apply only to non-Sikkimese residents of Sikkim. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 17 Sep 2008 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4886 Clause 26AAA (retrospective) exempts certain income of Sikkimese individuals. For non-Sikkimese individuals residing in Sikkim, specified income remains taxable; however, for assessment year 2007-08 and earlier no assessment or reassessment shall be made in respect of that specified income, proceedings for non-filing shall be dropped, and where proceedings are pending without orders the income shall be accepted as per the return. From assessment year 2008-09 onward, assessments will follow the Income-tax Act. These instructions apply only to non-Sikkimese residents of Sikkim. Circulars Income Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4886