The definition of Sikkimese and the reference to Sikkim Subjects Regulations, 1961 and Sikkim subject Rules, 1961 though repealed, are relevant for the purpose of the Explanation to Clause 26 (AAA) of Section 10 of the Income Tax Act, 1961 only.
SUPREME COURT OF INDIA DIVISION BENCH ASSOCIATION OF OLD SETTLERS OF SIKKIM PRESIDENT SHRI RAM CHANDRA MUNDRA S/O LATE MURLIDHAR MUNDRA AND OTHERS — Appellant Vs. UNION OF INDIA MINISTRY…