Section 10(26AAA): ‘Sikkimese’ Definition Limited to Income Tax Purpose

Dr. Doma T. Bhutia Vs Union of India & Another (Sikkim High Court)

Sikkim High Court dismissed a Public Interest Litigation (PIL) filed by Dr. Doma T. Bhutia challenging the validity of Explanation (v) in Section 10(26AAA) of the Income Tax Act, 1961, as amended by the Finance Act, 2023. The petitioner argued that the revised definition of “Sikkimese” violated Article 371F(k) of the Constitution, which safeguards the rights of indigenous Sikkimese people. The court examined the amendment’s origins in a Supreme Court ruling from January 2023, which directed the inclusion o

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