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The Income-Tax Act, 1961

1[The Thirteenth Schedule

2[[See sections 80-IB(4) and 80-IC(2)]]

List of Articles or Things Part a for The State of Sikkim

S. No.

Article or thing

1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)
2. Aerated branded beverages
3. Pollution-causing paper and paper products

1. Ins. by Act 32 of 2003, s. 99 (w.e.f. 1-4-2004).

2. Subs. by Act 23 of 2004, s. 64, for "[See section 80-IC(2)]" (w.e.f. 1-4-2005).









  

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