https://www.taxtmi.com/caselaws?id=432836 SC struck down the proviso to clause (26AAA) of Section 10, IT Act, as arbitrary and discriminatory under Articles 14 and 15 for excluding Sikkimese women who married non-Sikkimese after 1 Apr 2008; the Explanation to clause (26AAA) includes all genders. The Court directed that all Indian nationals domiciled in Sikkim on or before 26 Apr 1975 are entitled to the tax exemption under Section 10(26AAA) even if not presently registered, and ordered steps to enable registration and preserve the Explanation by appropriate amendment. Individuals domiciled after 26 Apr 1975 remain excluded; exemption effective from 1 Apr 2022. en-us Fri, 13 Jan 2023 00:00:00 +0530 Fri, 19 Sep 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432836 SC struck down the proviso to clause (26AAA) of Section 10, IT Act, as arbitrary and discriminatory under Articles 14 and 15 for excluding Sikkimese women who married non-Sikkimese after 1 Apr 2008; the Explanation to clause (26AAA) includes all genders. The Court directed that all Indian nationals domiciled in Sikkim on or before 26 Apr 1975 are entitled to the tax exemption under Section 10(26AAA) even if not presently registered, and ordered steps to enable registration and preserve the Explanation by appropriate amendment. Individuals domiciled after 26 Apr 1975 remain excluded; exemption effective from 1 Apr 2022. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432836