Section 10(26AAA)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10(26AAA)(i) in The Income Tax Act, 1961

(i)an individual, whose name is recorded in the register maintained under the Sikkim Subjects Regulation, 1961 read with the Sikkim Subject Rules, 1961 (hereinafter referred to as the "Register of Sikkim Subjects"), immediately before the 26th day of April, 1975; or

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Union of India - Subsection

Section 10(26AAA)(i) in The Income Tax Act, 1961