Question

Which Indian state's residents are exempt from paying income tax due to specific constitutional provisions?

Q: Answer-Which Indian state's residents are exempt from paying income tax due to specific constitutional prov...

Sikkim uniquely benefits from an exemption from income tax for its residents under Section 1026AAA 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 Sikkims distinct administrative status.