Tag: Indian Constitution

Finance

Sikkim: The Only Indian State Where Natives Can Earn Crores Tax-Free

Tanisha Cardozo

As the rest of India gears up for the FY25 Income Tax Return (ITR) filing season, the small Himalayan state of Sikkim quietly stands apart—home to a rare legal privilege no other Indian state enjoys. In Sikkim, certain native residents are completely exempt from paying central income tax, regardless of how much they earn. Whether it’s from salaries, businesses, capital gains, or high-yield investments, qualifying individuals in Sikkim can legally earn crores and pay absolutely nothing in income tax.

This extraordinary benefit is rooted in the historical and constitutional fabric of India. When Sikkim merged with the Indian Union in 1975, a unique provision was introduced to protect the region’s legal and administrative autonomy. Article 371(F) of the Indian Constitution was enacted, ensuring that Sikkim’s existing laws, including tax laws, remained in force unless specifically repealed or amended by Parliament. Alongside this, Section 10(26AAA) of the Income Tax Act was introduced, explicitly stating that income earned by Sikkimese individuals—registered under the Sikkim Subjects Regulation of 1961—would be exempt from central taxation.

But this exemption isn’t universal across Sikkim’s population. To qualify, individuals must be recognized as “Sikkim Subjects”—their names (or their ancestors’) must appear in official registers created before the state’s merger in 1975. Migrants or those who became residents later are not eligible. Those who do qualify, however, enjoy full income tax immunity, even if their earnings run into crores.

This exemption has been in place for nearly 50 years, making Sikkim the only Indian state where a portion of the population lives under a completely different income tax regime. While across India, only specific sources of income—like agriculture or scholarships—are tax-free, Sikkim stands as an exception where entire income portfolios can be tax-exempt for eligible natives.

The implications are profound. Sikkim’s tax-free environment leads to higher personal savings, encourages reinvestment, and supports entrepreneurship. It has shaped unique financial behaviors in the region, allowing qualified individuals to build wealth without the tax liabilities that affect the rest of the country.

As FY25 unfolds and millions across India file their returns, Sikkim remains a reminder of how history, policy, and constitutional protections can create truly unique financial ecosystems. In a nation where taxation is often a constant topic of concern, Sikkim’s continued exemption remains a fascinating anomaly in India’s tax landscape.

EduConnect

Over 8,000 Central Govt Jobs in Goa Linked to Konkani Language Status: Sandesh Prabhudesai

Tanisha Cardozo

In a compelling address at the 33rd Rashtramanyatai Dis held at S S Angle Higher Secondary School, Mashem, Canacona, veteran journalist and researcher Sandesh Prabhudesai brought to light a significant but overlooked employment opportunity for the youth of Goa: more than 8,000 central government and bank jobs that remain unutilized, despite being accessible under existing language policies due to Konkani’s inclusion in the Eighth Schedule of the Indian Constitution.

Prabhudesai pointed out that once a language is listed in the Eighth Schedule, the three-language formula (Hindi, English, and the regional language) comes into effect for public-facing roles in central institutions. In Goa, this should mean that any central or public-sector job that involves interaction with the public — from post offices to banks — requires proficiency in Konkani, and such staff cannot be transferred outside the state.

He cited the President’s Order of 1960, which mandates that all signage, publications, and public communications in central offices and banks must be in Hindi, English, and the regional language — Konkani in Goa’s case. “This rule is followed all over India, but not in Goa. Our youth have lost 33 years of job opportunities because the state government has failed to implement this,” Prabhudesai remarked.

He further explained that under the Official Language Resolution of 1968, the Parliament has required that all laws, rules, orders, and circulars be translated into the regional language. This not only enhances accessibility and inclusivity but could also create hundreds of translator jobs, especially with national publishers like the National Book Trust, who are mandated to translate literature into scheduled languages.

Goa has close to 1,000 such establishments, including 42 central and semi-government institutions, 258 post offices, and nearly 700 bank branches. Prabhudesai emphasized that even training and examinations for such posts should be conducted in Konkani to ensure fair access for local candidates.

He concluded by calling out the Goa government for its long-standing inaction, urging them to leverage these constitutionally backed provisions to create meaningful employment and linguistic justice for Goan youth.

The event was organized by Kankon Konkani Kala Kendra and S S Angle Higher Secondary School, with Principal Hemant Kamat welcoming the guests. Suraj Komarpant, Secretary of KKKK, introduced the speaker. Abhijeet Pagi, a Konkani teacher, also addressed the gathering, and veteran Konkani writer Kamalakar Mhalshi delivered the vote of thanks.

Social

Celebrating the Legacy of Bharat Ratna Dr. B.R. Ambedkar

allycaralgoa

The Mormugao Port Authority recently celebrated the 134th birth anniversary of Bharat Ratna Dr. B.R. Ambedkar, the architect of the Indian Constitution, at its premises. The event was marked with great enthusiasm and fervor, highlighting Dr. Ambedkar’s immense contributions to society.

Chief Guest and Guest of Honour: The event was graced by distinguished guests who paid tribute to Dr. Ambedkar’s legacy. The program commenced with floral tributes to Dr. B.R. Ambedkar, underscoring the organization’s respect for his contributions. The celebration included cultural events that showcased the talents of the port’s employees and their families.


The celebration of Dr. Ambedkar’s birth anniversary at Mormugao Port Authority highlights the organization’s commitment to promoting social justice and equality. Dr. Ambedkar’s philosophy of equality, freedom, justice, and fraternity continues to inspire Indians, and his legacy serves as a guiding force for the nation.


Dr. B.R. Ambedkar’s contributions to Indian society are immeasurable. As the chief architect of the Indian Constitution, he played a pivotal role in shaping the country’s social and political landscape. His dedication to the upliftment of the underprivileged class and national empowerment continues to inspire generations of Indians.


The celebration of Dr. B.R. Ambedkar’s birth anniversary at Mormugao Port Authority was a fitting tribute to the iconic leader’s enduring legacy. The event underscored the organization’s commitment to promoting social justice and equality, and it served as a reminder of Dr. Ambedkar’s profound impact on Indian society.