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).