Application of the income-tax act to the state of Sikkim

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Full Text of the Document

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....the Government of India in the Ministry of Finance (Department of Revenue), No. SO 148(E), dated the 23rd February, 1989 in so far as it relates to the commencement of the Income-tax Act, 1961 (43 of 1961) in the State of Sikkim, the provisions of the Income-tax Act, 1961, shall come into force in the State of Sikkim with effect from the previous year relevant to the assessment year commencing on ....