ORDER UNDER SECTION 119(2)(a) OF THE INCOME-TAX ACT, 1961

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....t') with retrospective effect from assessment year 1990-91. Under the said clause, the following income accruing or arising to a Sikkimese individual is exempt from tax- (a) income from any source in the State of Sikkim; or (b) income by way of dividend or interest on securities. For the purposes of the clause, "Sikkimese" has been defined in the Explanation thereto. 2. Income accruing....