Which state's women were denied an income tax exemption under a recent ruling by the Supreme Court?
Sikkim.
2023 January
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The Supreme Court recently overturned a section of the Income Tax code that barred Sikkimese women from receiving exemptions for marriages to non-Sikkimese people. The Income Tax Act of 1961's Section 10 (26AAA) prohibited Sikkimese women who wed a non-Sikkimese after April 1, 2008, from receiving an exemption under the Act. According to the Supreme Court, the section is blatantly discriminatory and violates Articles 14, 15, and 21 of the Indian Constitution.