THE OLD SETTLERS OF SIKKIM

S.O. 1028(E) : Extension of Income-tax Act, 1961, Wealth-tax Act, 1957 and Gift-tax Act, 1958, to the State of Sikkim Inexercise of the powers conferred by clause (n) of article 371F of theConstitution, the President hereby extends to the State of Sikkimtheenactments specified in the Schedule annexed hereto, subject to themodifications, if any, specified in that Schedule and the following furthermodificatio
8207[S.O.148(E)] : Section 90 of the Income-tax Act, 1961 - Double taxation agreement- Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries notificationof the Government of India in the Ministry of Home Affairs No. S.O. 1028(E),dated 7th November, 1988, the Central Government hereby appoints,-- (a) the1st day of April, 1989, as the date on which the Income-tax Act, 1961, shallcome into force in the State of Sikkimin relation to
SCH VIII : EIGHTH SCHEDULE ) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry.
S.O. 169(E) : Notified Centre/Park/Areas, etc. under section 80-IC(2) Sikkim1. In exercise of the powers conferred bysub-clause (i) of clause (a) of sub-section (2) of section 80-ICof the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes herebynotifies the industrial areas in the State of Sikkim in column (2) ofthe Schedule below, and their
9745 [S.O.297(E)] : Section 35AC of the Income-tax Act, 1961 - Eligible projects or scheme, expenditure on - Notified eligible projects or schemes Memorial FundT. B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi ofthe Memorial Fund for Disaster Relief India, C/o. The Delhi Cheshire Home,Okhla Road, New Delhi, as an eligible project or scheme for a period of twoassessment years commencing from the assessment yea
31/2005 : Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 – Eligible projects or schemes, expenditure on – Notified eligible projects or schemes ), the Central Government had specified atserial number 3, the project of scheme for World Memorial Fund T.B. Project-Four mobile teams atSikkim, Himachal Pradesh, Surat and Delhi, by The MemorialFund for Disaster Relief India, C/o The Delhi Cheshire Home, Okhla Road, NewDelhi, at the estima
S.O. 132(E) : Notified eligible project or scheme for the purposes of section 35AC, Explanation (b) number 3, the project of scheme for World Memorial FundT.B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi, byThe Memorial Fund for Disaster Relief India, C/o The Delhi Cheshire Home, OkhlaRoad, New Delhi, at the estimated cost of rupees forty lakhs forty one thousand
8301 [S.O.243(E)] : Jurisdiction of Income-tax authorities -tax Act, 1961 (43 of 1961), theCentral Board of Direct Taxes hereby directs that the Chief Commissioner (Administration),Calcutta, having his headquarters at Calcutta, shall also have jurisdiction inrespect of the territorial area of the State of Sikkim. Provided that the Chief Commissioner
10485 [S.O. 916(E)] : Eligible projects or scheme, expenditure on - Notified eligible projects or schemes specified atserial number 3, World Memorial Fund T. B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi of the Memorial Fund for Disaster ReliefIndia, C/o. The Delhi Cheshire Home, Okhla Road, NewDelhi, as an eligible project or scheme for a period of two years commenci
124/2007 [SO 487(E)] : Section 35AC, read with Explanation (b) thereto, or the Income-tax Act, 1961 – Eligible projects or schemes, expenditure on – Notified eligible projects or schemes tosection 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Governmenthad specified at serial number 3, for World Memorial Fund T.B. Project-Fourmobile teams at Sikkim, Himachal Pradesh, Surat and Delhi by The Memorial Fundfor Disaster Relief India, C/o. The Delhi Cheshire Home, Okh
S.O. 566(E) : Notified eligible project or scheme for the purposes of section 35AC, Explanation (b) of the Income-taxAct, 1961 (43 of 1961),?? (a)? herebyspecifies the scheme or project of World Memorial Fund T.B. Project - Fourmobile teams at Sikkim, Himachal Pradesh, Surat and Delhi, which is beingcarried out by the Memorial Fund for Disaster Relief India, C/o The DelhiCheshire Home, Okh
27/2010 : Regarding exemption for passengers embarking on a journey originating or terminating in an airport located in specified States of India originating or terminating in an airport located in the state of Arunachal Pradesh or Assam or Manipur or Meghalaya or Mizoram or Nagaland orSikkim or Tripura or at Baghdogra located in West Bengal, from the whole of service tax leviable thereon under section 66 of the said Act.
10897 [S. O. 1374] : Section 10(23G) of the Income-tax Act, 1961 - Exemptions - Infrastructure capital fund/capital company - Notified enterprise - Renewal of Approval the River H.E. Power Project (proposedcapacity 16 mw), (d) Chakungchu run of the River H.E. Power Project (proposedcapacity 24 mw) ofSikkim Power Development Corporation Ltd., NII-31A (adjacentto UD and HD), Gangtok-737101, Sikkim (F. No. 205/102/99-ITA-II). (ii)The Hubli-Dhariwas by
10897 : Section 10(23G) of the Income-tax Act, 1961 - Exemptions - Infrastructure capital fund/capital company - Notified enterprise - Renewal of Approval Project (proposedcapacity 16 MW), (d) Chakungchu Run of the River H.E. Power Project (proposedcapacity 24MW) of M/s Sikkim Power Development Corporation Ltd., NH-31A(adjacent to UD & HD), Ganqtok-737101---Sikkim (F. No. 205/102/99-ITA-II). (ii)The Hubli-Dhariwas Bypass on NH-4 to
11209 : Section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962 - Exemptions - Infrastructure capital fund/capital company - Notified enterprise - Renewal of Approval Shakespeare Sarani, Calcutta-700071. (F. No.205/143/99-ITA-II) (ii) 3x 20 MW Rangit Hydro Electric Project, Sikkim and 3x130 MW Dulhasti HydroElectric Project, J&K of M/s National Hydro Electric Power CorporationLtd., NHPC Office Complex, Sector-33, Faribadad - 121003. (F.No.205/49/98-IT
9938 [S.O.25(E)] : Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income-tax authorities venturecapital funds and (Exemptions) venture capital companies seeking approval underclause (23F) of section 10 of Income-tax Act, 1961 (43 of 1961), and havingtheir regis- tered officeor head office in the State or Union Territory of-- (i) Bihar, (ii) West Bengal, (iii) Orissa, (iv)Assam, (v)
127 : Section 120 of the Income-tax Act, 1961 – Income-tax authorities – Jurisdiction of ). Kolkata Kolkata West Bengal Area within the limits of (a) States of West Bengal and Sikkim (b) Union territory of Andaman and Nikobar (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territo
9497 [S.O.224(E)] : Section 35AC of the Income-tax Act, 1961 - Eligible projects or scheme, expenditure on - Notified eligible projects or schemes -Mangrol, Rural Science and Pharmacy Distt. Junagarh, Gujarat. College, Industrial Training Institute and Hostel at Shardagram. 3. The Memorial Fund of Diasas-World Memorial Fund Rs. 40,41,600 ter Relief India,T. B. Project-Four mobile C/o The Delhi Cheshire teams atSikkim, HimachalHome, Okh
S.O. 144(E) : Conveyance allowance to High Court Judges - Whether exempt under clause (14) heights are 9000 ft. and above. (iii)? Areas east and west of Siang and Subansiri sectors. ? (c)? Sikkim (i) Area North-NE-East of line Chhaten LR 0105, Launchung LR 1902, pt. 4326 LW 1790, pt. 4349 LW 1479, pt. 3601 LW 1471 to mile 13 LW 1367 to Zerluk
80IC : Special provisions in respect of certain undertakings or enterprises in certain special category States Government in this regard, in the State of Sikkim; or (ii) on the 7th day of January, 2003 and ending before the 1st day of April, 2012, in any Export Processing Zone or Integrated Infrastructure Development Centre or Industrial Growth Centre or Industrial Estate or Industrial Park o

231/2007 [SO 1446(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities lying within the territorial limits of States of West Bengal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands. Persons or class of persons who are assessed or assessable w
42/2011 : Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of Director General/Director (Intelligence & Criminal Investigation) XIIIC of the Income-tax Act 1961 and all powers under the Act for the exercise of such functions. 10 Director of Income-tax (Intelligence), Guwahati Guwahati, Assam Area within the limits of States of Sikkim, Assam, Meghalaya, Mizora
182/2005 : Income-tax (Twenty First) Amendment - Rules, 2005 - Substitution of rule 114E; omission of form No. 65 and Insertion of form No. 61A in Appendix II of Income-tax Rules, 1962 . DELHI 27. RAJASTHAN 10. GOA 28. SIKKIM 11. GUJARAT 29. TAMIL NADU 12. HARYANA 30. TRIPURA 13. HIMACHAL PRADESH 31. UTTAR PRADESH 14. JAMMU AND KAS
G.S.R.502(E) : Section 54E(1)(b) Section 54E(1) of the Income-tax Act, 1961 – Capital gains – Not to be charged in certain cases – Specification of debentures of public sector companies . Rajasthan : Jaipur, Jodhpur, Ajmer, Kota,Bikaner City, Udaipur, Alwar,Bhilwara, Sriganganagar, Bharatpur, Sikar. Sikkim: Gangtok. Tamil Nadu : Madras Main Branch, Kancheepuram,Coimbatore, Tirupur, Valparai, Madurai, Dindigul,Tiruchirapalli, Salem,Tirunelveli, Tuticorin, Erode, Vellore, Than
250/2007 [SO 1680(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. S.O.881(E), dated 14-9-2001 . Director of Income-tax (International Taxation), Kolkata Kolkata, West Bengal ?? (i)? Areas lying within the territorial limits of States of West Bengal, Orissa, Sikkim and Union Territory of Andaman & Nicobar Islands. I. For the territorial area mentioned at (
F. 4(3)-W&M/84 : National Deposit Scheme, 1984 notified under clause (iia) of sub-section (1) for the purposes of deduction of interest on deposit made thereunder , Pathankot, Batala. Rajasthan Jaipur, Jodhpur, Ajmer, Kota, Bikaner City, Udaipur, Alwar, Bhilwara, Sri Ganganagar, Bharatpur, Sikar.Sikkim Gangtok. Tamil Nadu Madras Main Branch, Kancheepuram, Coimbatore, Tirupur, Valparai, Madurai, Dindigul, Tiruchir
272/2007 [SO 1386(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of Income-tax authorities - Amendment in Notification No. S.O. 1386(E), dated 10-8-2007 , Sikkim and Union territory of Andaman and Nicobar Islands. ? (a)? Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); ? (b)? persons other than companies deriving i
224/2007 [SO 1386(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of Income-tax Authorities Areas lying within the territorial limits of States of West Bengal, Sikkim and Union Territory of Andaman & Nicobar Islands. ? (a)? Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial a
F. NO. SW/9/3/2003-04-DIT(S) TIN (PH.II) : - PONDICHERR   2BB : Prescribed allowances for the purposes of clause (14) of section 10 9,000 ft. and above; (iii) Areas east or west of Siang and Subansiri sectors (c) Sikkim (i) Area North-NE-East of line Chhaten LR 0105, Launchung LR 1902, pt. 4326 LW 1790, pt. 4349 LW 1479, pt. 3601 LW 1471 to mile 13 LW 1367 to Berluk LW 2253. (ii) All other areas at 9,000 ft SCH XIII : Thirteenth Schedule The Thirteenth Schedule [See sections 80-IB(4) and 80-IC(2)] List of articles or things Part A For the State of Sikkim S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pol 41 : Section 80-IC(2)(a) of the Income-tax Act, 1961 – of the Income-tax Act, 1961 – Deductions – Special provisions in respect of certain undertakings or enterprises in certain special category States – Notified Industrial Areas or Theme Parks NOTIFICATION NO.41 [F. No. 142/35/2003-TPL],DATED6-2-2004Notification No. 41 of 2004, dt.6th Feb., 2004 2004-Specification of industrial areas for the purposes of s. 80-IC(2)(a)(ili) in the State of Sikkim In exercise of.powers conferred by sub-clause(iii) of clause (a) of sub-section (2) of S.O.614(E) : Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 – Eligible projects or schemes, expenditure on – Notified eligible projects or schemes quarters and canteen. (Cost Rs.7.14 crore) Rs.7.14 crore for three financial years commencing with 2009-10 i.e., 2009-10, 2010-11 and 2011-12. 21. Human Development Foundation of Sikkim, G.R.B.A. Road, Chongey Tar, P.O. Raj Bhawan, Gang D.O.Letter : Issuance of notifications after enactment of the Finance Act, 2010 from service tax has also been provided on journeys to and from North-Eastern States (i.e. Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura) from the service tax (Refer Notification 27/2010 - Service Tax date 22nd June 2010). Considering that Bagdogra a 231/2007 [SO 1446(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities lying within the territorial limits of States of West Bengal, Jharkhand, Bihar, Orissa, Assam, Manipur, Nagaland, Arunachal Pradesh, Meghalaya, Sikkim, Mizoram, Tripura and Union Territory of Andaman & Nicobar Islands. Persons or class of persons who are assessed or assessable w 42/2011 : Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of Director General/Director (Intelligence & Criminal Investigation) XIIIC of the Income-tax Act 1961 and all powers under the Act for the exercise of such functions. 10 Director of Income-tax (Intelligence), Guwahati Guwahati, Assam Area within the limits of States of Sikkim, Assam, Meghalaya, Mizora 182/2005 : Income-tax (Twenty First) Amendment - Rules, 2005 - Substitution of rule 114E; omission of form No. 65 and Insertion of form No. 61A in Appendix II of Income-tax Rules, 1962 . DELHI 27. RAJASTHAN 10. GOA 28. SIKKIM 11. GUJARAT 29. TAMIL NADU 12. HARYANA 30. TRIPURA 13. HIMACHAL PRADESH 31. UTTAR PRADESH 14. JAMMU AND KAS G.S.R.502(E) : Section 54E(1)(b) Section 54E(1) of the Income-tax Act, 1961 – Capital gains – Not to be charged in certain cases – Specification of debentures of public sector companies . Rajasthan : Jaipur, Jodhpur, Ajmer, Kota,Bikaner City, Udaipur, Alwar,Bhilwara, Sriganganagar, Bharatpur, Sikar. Sikkim: Gangtok. Tamil Nadu : Madras Main Branch, Kancheepuram,Coimbatore, Tirupur, Valparai, Madurai, Dindigul,Tiruchirapalli, Salem,Tirunelveli, Tuticorin, Erode, Vellore, Than SCHEDULE V : Contents and form of annual return of a company having a share capital Sikkim 23 Arunachal Pradesh 24 Goa 52 Andaman Islands 53 Chandigarh 54 Dadra Islands 55 Delhi 56 Daman & Diu 57 Lakshadweep 58 Mizoram 59 Pondicherry Annexure II CODE LIST 2 : STOCK EXCHANGE CODES Exchange Code Stock Exchange Exchange Code Stock Exchang 250/2007 [SO 1680(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - Amendments in Notification No. S.O.881(E), dated 14-9-2001 . Director of Income-tax (International Taxation), Kolkata Kolkata, West Bengal ?? (i)? Areas lying within the territorial limits of States of West Bengal, Orissa, Sikkim and Union Territory of Andaman & Nicobar Islands. I. For the territorial area mentioned at ( F. 4(3)-W&M/84 : National Deposit Scheme, 1984 notified under clause (iia) of sub-section (1) for the purposes of deduction of interest on deposit made thereunder , Pathankot, Batala. Rajasthan Jaipur, Jodhpur, Ajmer, Kota, Bikaner City, Udaipur, Alwar, Bhilwara, Sri Ganganagar, Bharatpur, Sikar.Sikkim Gangtok. Tamil Nadu Madras Main Branch, Kancheepuram, Coimbatore, Tirupur, Valparai, Madurai, Dindigul, Tiruchir 763/1998 : Explanatory Notes on Provisions Relating to Direct Taxes in Finance Act, 1997 exemption in respect of any income of a resident of the State of Sikkim by way of winnings from any pre-1989 lottery of the SikkimGovernment and clause (28) relating to any amount in respect of tax credit certificates under the provi­sions of Chapter XXII-B as these provisions ha 272/2007 [SO 1386(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of Income-tax authorities - Amendment in Notification No. S.O. 1386(E), dated 10-8-2007 , Sikkim and Union territory of Andaman and Nicobar Islands. ? (a)? Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); ? (b)? persons other than companies deriving i 224/2007 [SO 1386(E)] : Section 120 of the Income-tax Act, 1961 - Jurisdiction of Income-tax Authorities Areas lying within the territorial limits of States of West Bengal, Sikkim and Union Territory of Andaman & Nicobar Islands. ? (a)? Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial a F. NO. SW/9/3/2003-04-DIT(S) TIN (PH.II) : - PONDICHERRY 25 PUNJAB 26 RAJASTHAN 27 SIKKIM 28 TAMILNADU 29 TRIPURA 30 UTTAR PRADESH 31 WEST BENGAL Schedule VI : FORM OF BALANCE SHEET Schedule VI See section 211 Part I Form of Balance sheet The balance sheet of a company shall be either in horizontal form or vertical form : A. Horizontal form Balance sheet of .............................................................................................. 80IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings to the previous year in which the undertaking begins to provide medical services; (d) “North-Eastern Region” means the region comprising the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura; (da) “multiplex theatre” means a b 1/2009 : Finance Act, 2008 - Explanatory notes to the provisions of the Finance Act, 2008 . As a measure to promote socio-economic development, a new clause (26AAA) in section 10 has been inserted to provide exemption from income-tax to the following income; which accrues or arises to a Sikkemese individual (a) income from any source in the State of Sikkim; or (b) income 3/2008 : Explanatory Notes to the provisions of the Finance Act, 2007 in specified area 40.1-40.6 80-IC(2)(a)(i), 80- IC(2)(b)(i), 80-IE Extension of benefit of tax holiday in respect of undertaking located in North-Eastern States (including Sikkim) 41.1-41.7 80A(3), 80AC Consequential amendments in sections 80A and 80AC 42.1-42.4 92CA(3A), 92CA(4), 153(1 Y 25 PUNJAB 26 RAJASTHAN 27 SIKKIM 28 TAMILNADU 29 TRIPURA 30 UTTAR PRADESH 31 WEST BENGAL 7/2003 : Finance Act, 2003 - Explanatory Notes on provisions relating to Direct Taxes facility for agricultural produce for claiming deduction under section 80-IB; - insert a new section 80-IC to provide for tax holiday in respect of certain undertakings in the States of Himachal Pradesh, Sikkim, Uttaranchal and North-Eastern States; - incr 657/1993 : Finance Act 38, 1993- Explanatory Notes on the provisions relating to direct taxes as those in which, according to the backward area Notification S.O. No.165, 19th December, 1986, all the districts are industrially backward. These States and Union Territories are Arunachal Pradesh, Assam, Goa, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkm   SCH VIII : EIGHTH SCHEDULE ) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry. 80IC : Special provisions in respect of certain undertakings or enterprises in certain special category States Government in this regard, in the State of Sikkim; or (ii) on the 7th day of January, 2003 and ending before the 1st day of April, 2012, in any Export Processing Zone or Integrated Infrastructure Development Centre or Industrial Growth Centre or Industrial Estate or Industrial Park o SCH XIII : Thirteenth Schedule The Thirteenth Schedule [See sections 80-IB(4) and 80-IC(2)] List of articles or things Part A For the State of Sikkim S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pol SCHEDULE V : Contents and form of annual return of a company having a share capital Sikkim 23 Arunachal Pradesh 24 Goa 52 Andaman Islands 53 Chandigarh 54 Dadra Islands 55 Delhi 56 Daman & Diu 57 Lakshadweep 58 Mizoram 59 Pondicherry Annexure II CODE LIST 2 : STOCK EXCHANGE CODES Exchange Code Stock Exchange Exchange Code Stock Exchang Schedule VI : FORM OF BALANCE SHEET Schedule VI See section 211 Part I Form of Balance sheet The balance sheet of a company shall be either in horizontal form or vertical form : A. Horizontal form Balance sheet of .............................................................................................. 80IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings to the previous year in which the undertaking begins to provide medical services; (d) “North-Eastern Region” means the region comprising the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura; (da) “multiplex theatre” means a b 2BB : Prescribed allowances for the purposes of clause (14) of section 10 9,000 ft. and above; (iii) Areas east or west of Siang and Subansiri sectors (c) Sikkim (i) Area North-NE-East of line Chhaten LR 0105, Launchung LR 1902, pt. 4326 LW 1790, pt. 4349 LW 1479, pt. 3601 LW 1471 to mile 13 LW 1367 to Berluk LW 2253. (ii) All other areas at 9,000 f    D.O.Letter : Issuance of notifications after enactment of the Finance Act, 2010 from service tax has also been provided on journeys to and from North-Eastern States (i.e. Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura) from the service tax (Refer Notification 27/2010 - Service Tax date 22nd June 2010). Considering that Bagdogra a 763/1998 : Explanatory Notes on Provisions Relating to Direct Taxes in Finance Act, 1997 exemption in respect of any income of a resident of the State of Sikkim by way of winnings from any pre-1989 lottery of the SikkimGovernment and clause (28) relating to any amount in respect of tax credit certificates under the provi­sions of Chapter XXII-B as these provisions ha 1/2009 : Finance Act, 2008 - Explanatory notes to the provisions of the Finance Act, 2008 . As a measure to promote socio-economic development, a new clause (26AAA) in section 10 has been inserted to provide exemption from income-tax to the following income; which accrues or arises to a Sikkemese individual (a) income from any source in the State of Sikkim; or (b) income 3/2008 : Explanatory Notes to the provisions of the Finance Act, 2007 in specified area 40.1-40.6 80-IC(2)(a)(i), 80- IC(2)(b)(i), 80-IE Extension of benefit of tax holiday in respect of undertaking located in North-Eastern States (including Sikkim) 41.1-41.7 80A(3), 80AC Consequential amendments in sections 80A and 80AC 42.1-42.4 92CA(3A), 92CA(4), 153(1 7/2003 : Finance Act, 2003 - Explanatory Notes on provisions relating to Direct Taxes facility for agricultural produce for claiming deduction under section 80-IB; - insert a new section 80-IC to provide for tax holiday in respect of certain undertakings in the States of Himachal Pradesh, Sikkim, Uttaranchal and North-Eastern States; - incr 657/1993 : Finance Act 38, 1993- Explanatory Notes on the provisions relating to direct taxes as those in which, according to the backward area Notification S.O. No.165, 19th December, 1986, all the districts are industrially backward. These States and Union Territories are Arunachal Pradesh, Assam, Goa, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikk