Section - 10(26AAA) (of Income Tax Act, 1961), Income-tax Act

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.

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; or

(iv) any other individual whose name does not appear in the Register of Sikkim Subjects but it is established that such individual was domiciled in Sikkim on or before the 26th day of April, 1975; or

(v) any other individual who was not domiciled in Sikkim on or before the 26th day of April, 1975 but it is established beyond doubt that such individual's father or husband or paternal grand-father or brother from the same father was domiciled in Sikkim on or before the 26th day of April, 1975;