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Income Tax - Highlights / Catch Notes

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Extension of the Income-tax Act, 1961, to the State of Sikkim ...

Income Tax

February 19, 2015

Extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990 - whether the Sikkim State Income-tax Manual, 1948, stands repealed and the assessments made thereunder for the accounting years 1996-97 to 2004-05 (assessment years 1997-98 to 2005-06) would be without authority of law ? - Held Yes - HC

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