https://www.taxtmi.com/caselaws?id=19194 Article 297 does not, by itself, make the continental shelf and exclusive economic zone part of the taxable territory under the Income-tax Act. Under the Maritime Zones Act, an enactment applies to those areas only when extended by notification, and the extension operates from the notified effective date unless retrospective effect is expressly stated. Because the Income-tax Act was extended to those areas only from 01.04.1983, salary earned there during the previous year 1982-83 was outside the tax net and could not be treated as income accrued or arisen in India for assessment year 1983-84. en-us Tue, 22 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 15:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19194 Article 297 does not, by itself, make the continental shelf and exclusive economic zone part of the taxable territory under the Income-tax Act. Under the Maritime Zones Act, an enactment applies to those areas only when extended by notification, and the extension operates from the notified effective date unless retrospective effect is expressly stated. Because the Income-tax Act was extended to those areas only from 01.04.1983, salary earned there during the previous year 1982-83 was outside the tax net and could not be treated as income accrued or arisen in India for assessment year 1983-84. Case-Laws Income Tax Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19194