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The Income-Tax Act, 1961

Part B

For The State of Sikkim

S. No.

Activity or article or thing or operation

1. Eco-Tourism including Hotels, Resorts, Spa, Amusement Parks and Ropeways.
2. Handicrafts and handlooms.
3. Wool and silk reeling, weaving and processing, printing, etc.
4. Floriculture.
5. Precision Engineering including watch making.
6. Electronics including computronics hardware and software and Information Technology (IT) related industries.
7. Food processing including Agro-based industries. Processing, preservation and packaging of fruits and vegetables (excluding conventional grinding/extraction units).
8. Medicinal and aromatic Herbs-Plantation and Processing.
9. Raising and processing of plantation crops, i.e., tea, oranges and cardamom.
10. Mineral based industry.
11. Pharma products.
12. Honey.
13. Biotechnology.








  

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