What is the territorial extent of the Income-tax Act, 2025?
Question and options
What is the territorial extent of the Income-tax Act, 2025?
The whole of India except the State of Sikkim
The whole of India except the tribal areas of the North-Eastern States
The whole of India
The whole of India except the Union territory of Ladakh
Answer and explanation
Correct answer: C - The whole of India
Section 1(2) of the Income-tax Act, 2025 extends the Act to the whole of India, with no territorial exception. The special treatment of Sikkimese individuals and of Scheduled Tribe members in the North-Eastern areas and Ladakh is an exemption of certain income under Schedule III, not an exclusion of those areas from the Act.
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