The Ministry of Finance vide a Press Release dated 04.04.2023 has clarified that the definition of ‘Sikkimese’ as per the amendment to section 10(26AAA) of the Income-tax Act, 1961 by the Finance Act, 2023 is only for the purposes of the Income-tax Act, 1961, and not for any other purpose.
The press release further stated that amendments in clause (26AAA) of section 10 of the Income-tax Act, 1961 by the Finance Act, 2023 were made following the decision of Hon’ble Supreme Court in Writ Petition (C) No. 59/2013 with 1283/2021.
Hence, it is clarified that such an amendment shall be read only in the context of the Income-tax Act and not for any other purpose.
Read the full text of the Press Release dated 04.04.2023 on Clarification to the definition of ‘Sikkimese’ as per Amendment to section 10(26AAA) by the Finance Act, 2023
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(Tax Policy & Legislation Division)
*******
New Delhi, 04th April, 2023
PRESS RELEASE
Amendment to section 10(26AAA) of the Income-tax Act, 1961 by the Finance Act, 2023
Following the Hon’ble Supreme Court’s decision in Writ Petition (C) No. 59/2013 with 1283/2021, certain amendments have been made in clause (26AAA) of section 10 of the Income-tax Act, 1961 by the Finance Act, 2023.
For the purposes of removal of doubts, it is hereby clarified that the term “Sikkimese” defined for the purposes of the said clause, is only for the purposes of the Income-tax Act, 1961, and not for any other purpose.
(Surabhi Ahluwalia)
Pr. Commissioner of Income Tax &
(Media and Technical Policy)
Official Spokesperson, CBDT
Download CBDT Press Release dated 04.04.2023 on Clarification to the definition of ‘Sikkimese’ as per Amendment to section 10(26AAA) by the Finance Act, 2023 in PDF format
 only for Income-tax Act){kind=link}
0 Comments