Amendment of Section 10

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..... ny income which accrues or arises to him— ( a ) from any source in the State of Sikkim; or ( b ) by way of dividend or interest on securities: Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or after the 1 st day of April, 2008, marries an individual who is not a Sikkimese. Explanation .-For the purposes of this clause, "Sikkimese" shall mean— .....

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..... clause ( 29A ), after sub-clause ( g ), the following sub-clause shall be inserted with effect from the 1 st day of April, 2009, namely:— ''( h ) the Coir Board established under section 4 of the Coir Industry Act, 1953;"; ( c ) after clause ( 42 ), the following clause shall be inserted, namely:— ''( 43 ) any amount received by an individual as a loan, either in lump sum or in instalment .....

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