https://www.taxtmi.com/notifications?id=22351 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. en-us Mon, 07 Nov 1988 00:00:00 +0530 Thu, 26 Nov 2009 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22351 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. Notifications Income Tax Mon, 07 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22351