Tag Archives: Sikkim – India’s Only Income Tax-Free State

Sikkim – India’s Only Income Tax-Free State

Prelims Why is Sikkim Exempt from Income Tax? Sikkim remains exempt under the Income Tax Act of 1961, owing to its merger with India in 1975, a provision safeguarded under Article 371F of the Constitution. This special status ensures that Sikkimese residents do not pay income tax, a privilege exclusive …

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