https://www.taxtmi.com/acts?id=47266 The Income-tax Act, 1961 is to come into force in Sikkim from the previous year relevant to the assessment year commencing 1 April 1990, notwithstanding earlier notifications. Any Sikkim law corresponding to the Income-tax Act that was in force immediately before that commencement is deemed never to have ceased for the previous year 1 April 1988 to 31 March 1989 and continues to apply for levy, assessment, collection of income-tax, penalties and related purposes. en-us Fri, 10 Jan 2025 12:10:09 +0530 Fri, 10 Jan 2025 12:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47266 The Income-tax Act, 1961 is to come into force in Sikkim from the previous year relevant to the assessment year commencing 1 April 1990, notwithstanding earlier notifications. Any Sikkim law corresponding to the Income-tax Act that was in force immediately before that commencement is deemed never to have ceased for the previous year 1 April 1988 to 31 March 1989 and continues to apply for levy, assessment, collection of income-tax, penalties and related purposes. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:10:09 +0530 https://www.taxtmi.com/acts?id=47266