Supreme Court invalidates exclusion of “old settlers” and Sikkimese women married to non-Sikkimese from income tax exemptions 

In a case involving the Association of Old Settlers of Sikkim and ors v. Union of India and anr., the Supreme Court last week invalidated the exclusion of Sikkimese women who married foreigners after April 1, 2008, as well as old settlers in the State whose names were not listed in a Sikkim Subjects Register, from the benefits of the Income Tax Act, 1961, which were available to all Sikkimese people.

In accordance with Section 10(26AAA) of the Act, which deals with income tax exemptions for Sikkimese people, a bench of Justices MR Shah and BV Nagarathna determined that these two kinds of people are also “Sikkimese.”

According to Justice Shah, the clause barring Sikkimese women who wed non-native men after April 1, 2008 from exemptions must be repealed for similar grounds.

This news is written by Ms. Amrita Singh, Research Assistant, All India Legal Forum.

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