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Amendment of Section 10

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Full Text of the Document

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....crues or arises to him— (a) from any source in the State of Sikkim; or (b) by way of dividend or interest on securities: Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or after the 1st day of April, 2008, marries an individual who is not a Sikkimese. Explanation.-For the purposes of this clause, "Sikkimese" shall mean— (i) an individual, whose nam....

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