Question
Which Indian state's residents are exempt from paying
income tax due to specific constitutional provisions?Solution
Sikkim uniquely benefits from an exemption from income tax for its residents under ‘Section 10(26AAA) of the Income Tax Act, 1961’. This exemption is part of the special provisions granted to the state following its incorporation into India in 1975, underpinning Sikkim's distinct administrative status.
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The first Indian Institute of Technology (IIT) was established at
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