📷 Image: Wikimedia Commons / Subhashish Panigrahi
Politics
Supreme Court Rejects Sikkim's Request to Use 1993 as Base Year for Income Tax Returns
✍️ orissapost.com
🗓 17 Aug 2026, 01:17 PM
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The Supreme Court has declined to amend Sikkim's Income Tax Return base year from 2002 to 1993, maintaining the current statutory framework.
The Supreme Court has declined to amend Sikkim's State Income Tax Return (SIR) base year from 2002 to 1993, keeping the current statutory framework intact.
The base year is a critical reference point for calculating tax liabilities, and the court held that the existing provision of 2002 remains applicable.
As a result, taxpayers and the Sikkim Income Tax Department will continue to file returns based on the 2002 base year, with no immediate changes to filing deadlines or tax calculations.
The decision leaves the status quo unchanged, and no further adjustments are expected pending future legislative amendments.
The base year is a critical reference point for calculating tax liabilities, and the court held that the existing provision of 2002 remains applicable.
As a result, taxpayers and the Sikkim Income Tax Department will continue to file returns based on the 2002 base year, with no immediate changes to filing deadlines or tax calculations.
The decision leaves the status quo unchanged, and no further adjustments are expected pending future legislative amendments.