Following Hon'ble SC's ruling in Writ Petition (C) No. 59/2013 with 1283/2021, Finance Act, 2023 made certain amendments to clause (26AAA) of section 10 of Income-tax Act, 1961.
Reetu | Apr 5, 2023 |
CBDT amends Section 10(26AAA) of IT Act 1961 by Finance Act 2023
Following the Hon’ble Supreme Court’s ruling in Writ Petition (C) No. 59/2013 with 1283/2021, the Finance Act, 2023 made certain amendments to clause (26AAA) of section 10 of the Income-tax Act, 1961.
For the purposes of removal of doubts, it is hereby clarified that the term “Sikkimese” defined for the purposes of the said clause, is only for the purposes of the Income-tax Act, 1961, and not for any other purpose.
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