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Why some people in Sikkim pay zero income tax? While most Indians rush to file income tax returns, many native residents of Sikkim don’t pay any income tax at all—thanks to Article 371(F) of the Constitution and Section 10(26AAA) of the Income Tax Act. This legal exemption, granted since Sikkim's merger with India in 1975, allows eligible Sikkimese to earn freely—whether from salary, business, or investments—without falling under the tax net. Here's why this rare financial privilege exists, who
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