India - Income Tax Act 2010 - Saarc

S. 10(26B) I.T. ACT, 1961 1.96Explanation.—For the purposes of this clause, “Sikkimese” shallmean—(i) an individual, whose name is recorded in the register maintainedunder the Sikkim Subjects Regulation, 1961 read with the SikkimSubject Rules, 1961 (hereinafter referred to as the “Register ofSikkim Subjects”), immediately before the 26th day of April, 1975;or(ii) an individual, whose name is included in the Register of SikkimSubjects by virtue of the Government of India Order No. 26030/36/90-I.C.I., dated the 7th August, 1990 and Order of even numberdated the 8th April, 1991; or(iii) any other individual, whose name does not appear in the Registerof Sikkim Subjects, but it is established beyond doubt that thename of such individual’s father or husband or paternal grandfatheror brother from the same father has been recorded in thatregister;]52[(26AAB) any income of an agricultural produce market committee or boardconstituted under any law for the time being in force for the purposeof regulating the marketing of agricultural produce;]53[(26B) any income of a corporation established by a Central, State orProvincial Act or of any other body, institution or association (beinga body, institution or association wholly financed by Government)where such corporation or other body or institution or association hasbeen established or formed for promoting the interests of the54[members of the Scheduled Castes or the Scheduled Tribes orbackward classes or of any two or all of them].55[Explanation.—For the purposes of this clause,—(a) 56 Scheduled Castes” and 57 “Scheduled Tribes” shall have themeanings respectively assigned to them in clauses (24) and (25) ofarticle 366 of the Constitution;(b) “backward classes” means such classes of citizens, other thanthe Scheduled Castes and the Scheduled Tribes, as may benotified—(i) by the Central Government; or(ii) by any State Government,as the case may be, from time to time;]52. Inserted by the Finance Act, 2008, w.e.f. 1-4-2009.53. Inserted by the Finance Act, 1980, w.r.e.f. 1-4-1972.54. Substituted for “members of either the Scheduled Castes or the Scheduled Tribes or ofboth” by the Finance Act, 1994, w.r.e.f. 1-4-1993.55. Substituted, ibid. Earlier, Explanation was inserted by the Finance Act, 1980, w.r.e.f.1-4-1972.56. Clause (24) of article 366 of the Constitution defines “Scheduled Castes” as under:‘(24) “Scheduled Castes” means such castes, races or tribes or parts of or groups withinsuch castes, races or tribes as are deemed under article 341 to be Scheduled Castesfor the purposes of this Constitution;’57. For definition of “Scheduled Tribes”, see footnote 38 on p. 1.94 ante.