Income Tax Act, 2025
Section 10: Subs. by Act 32 of 1985, s. 4, for “1st day of April, 1986” (w.e.f. 11985).
10. Subs. by Act 32 of 1985, s. 4, for “1st day of April, 1986” (w.e.f. 11985).
101
1[Explanation 1].—For the purposes of this clause, a person shall be deemed to be resident in the
district of Ladakh if he fulfils the requirements of sub-section (1)or sub-section (2) or
sub-section (3) or sub-section (4) of section 6, as the case may be, subject to the modifications that—
(i) references in those sub-sections to India shall be construed as references to the said
district; and
(ii) in clause (i) of sub-section (3), reference to Indian company shall be construed as
reference to a company formed and registered under any law for the time being in force in the
State of Jammu and Kashmir and having its registered office in that district in that year.]
2[Explanation 2.—In this clause, references to the district of Ladakh shall be construed as
references to the areas comprised in the said district on the 30th day of June, 1979;]
3* * * * *
4[(26AAA) in case of an individual, being a Sikkimese, any income which accrues or arises to
him—
(a) from any source in the State of Sikkim; or
(b) by way of dividend or interest on securities:
Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or
after the 1st day of April, 2008, marries an individual who is not a Sikkimese.
Explanation.—For the purposes of this clause, “Sikkimese” shall mean—
(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
(ii) an individual, whose name is included in the Register of Sikkim Subjects by virtue of the
Government of India Order No. 26030/36/90-I.C.I., dated the 7th August, 1990 and Order of even
number dated the 8th April, 1991; or
(iii) any other individual, whose name does not appear in the Register of Sikkim Subjects, but
it is established beyond doubt that the name of such individual’s father or husband or paternal
grand-father or brother from the same father has been recorded in that register;]
5[(26AAB) any income of an agricultural produce market committee or board constituted under
any law for the time being in force for the purpose of regulating the marketing of agricultural
produce;]
6[(26B) any income of a corporation established by a Central, State or Provincial Act or of any
other body, institution or association (being a body, institution or association wholly financed by
Government) where such corporation or other body or institution or association has been established
or formed for promoting the interests of the 7[members of the Scheduled Castes or the Scheduled
Tribes or backward classes or of any two or all of them].
1. The Explanation renumbered as Explanation 1 by Act 11 of 1983, s. 5 (w.e.f. 11980).
or
sub-section
or sub-section
of section 6, as the case may be, subject to the modifications that—
references in those sub-sections to India shall be construed as references to the said
district; and
in clause
of sub-section
in case of an individual, being a Sikkimese, any income which accrues or arises to
him—
from any source in the State of Sikkim; or
by way of dividend or interest on securities:
Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or
after the 1st day of April, 2008, marries an individual who is not a Sikkimese.
Explanation.—For the purposes of this clause, “Sikkimese” shall mean—
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
an individual, whose name is included in the Register of Sikkim Subjects by virtue of the
Government of India Order No. 26030/36/90-I.C.I., dated the 7th August, 1990 and Order of even
number dated the 8th April, 1991; or
any other individual, whose name does not appear in the Register of Sikkim Subjects, but
it is established beyond doubt that the name of such individual’s father or husband or paternal
grand-father or brother from the same father has been recorded in that register;]
5[
any income of an agricultural produce market committee or board constituted under
any law for the time being in force for the purpose of regulating the marketing of agricultural
produce;]
6[
any income of a corporation established by a Central, State or Provincial Act or of any
other body, institution or association (being a body, institution or association wholly financed by
Government) where such corporation or other body or institution or association has been established
or formed for promoting the interests of the 7[members of the Scheduled Castes or the Scheduled
Tribes or backward classes or of any two or all of them].
1. The Explanation renumbered as Explanation 1 by Act 11 of 1983, s. 5 (w.e.f. 11980).