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Taxation in Special Cases under Income Tax Act, 1961
Tax on Dividends Received From Specified Foreign Company [Section-115BBD] Income of a Sikkimese individuals[Sec 10(26AAA)] The following income, which accrues or arise to a sikkimese individuals, would be exempt from income tax- However, this exemption will not be available to a Sikkimese woman who, on or after 1st April, 2008, marries a non-sikkimese individuals. Sikkimese … Read more