https://www.taxtmi.com/article/detailed?id=7976 Where income has been taxed at source under the Sikkim Income tax Regulations applicable at the relevant time, that income is not subject to further taxation under the central Income tax Act unless the central statute expressly provides for double taxation; Article 371F clause (k) and the absence of a specific inclusion provision lead to treating Sikkim taxed income as falling solely within the Sikkim taxing regime. The principle extends to incomes taxed under special simplified schemes, which should not be re taxed under general provisions without clear legislative authorization. en-us Tue, 24 Apr 2018 05:21:41 +0530 Tue, 24 Apr 2018 05:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7976 Where income has been taxed at source under the Sikkim Income tax Regulations applicable at the relevant time, that income is not subject to further taxation under the central Income tax Act unless the central statute expressly provides for double taxation; Article 371F clause (k) and the absence of a specific inclusion provision lead to treating Sikkim taxed income as falling solely within the Sikkim taxing regime. The principle extends to incomes taxed under special simplified schemes, which should not be re taxed under general provisions without clear legislative authorization. Articles Income Tax Tue, 24 Apr 2018 05:21:41 +0530 https://www.taxtmi.com/article/detailed?id=7976