SUPREME COURT ON IT RELIEF OF SIKKIMESE WOMEN
The Supreme Court of India has recently ruled that the exclusion of Sikkimese women who marry non-Sikkimese men after April 1, 2008 from exemptions under the Income Tax Act is unconstitutional and amounts to gender discrimination. The court, in its judgment, held that this discrimination is based on gender, which is violative of Articles 14, 15, and 21 of the Constitution. This decision comes as a victory for women’s rights and gender equality.
Contents
• Discrimination for Sikkimese Women
• Merger with India
• Gender Equality
Discrimination for Sikkimese Women
According to the judgment, the court observed that there is no disqualification for a Sikkim man who marries a nonSikkimese after April 1, 2008. This means that a Sikkimese man who marries a non-Sikkimese woman after April 1, 2008 is still eligible for exemptions under the Income Tax Act, while a Sikkimese woman who marries a non-Sikkimese man after the same date is not.
In a separate opinion, Justice B.V. Nagarathna agreed that “there cannot be a discrimination vis-à-vis Sikkimese women marrying a non-Sikkimese individual, whether an Indian citizen or a foreigner, that too, on or after April 1, 2008”. The judges noted that a woman is not a chattel and has an identity of her own, and the mere factum of being married ought not to take away that identity.
Merger with India
Justice Nagarathna reminded that pursuant to the merger of Sikkim with India, the state has become a part of India and “all Sikkim Subjects and all Sikkimese domiciled in the territory of Sikkim have become Indian citizens”. This means that all Sikkimese citizens, including women, should have equal rights and protections under the Constitution of India.
Gender Equality
The court also emphasized the importance of gender equality, noting that women heirs have to be treated equally with their male counterparts. Justice Shah observed that “gender equality is recognized by the world community in general in the human rights regime”.
In conclusion, the Supreme Court’s ruling on the exclusion of Sikkimese women from exemptions under the Income Tax Act is a significant step towards achieving gender equality and protecting the rights of women in India. The court’s decision reaffirms the principle that a woman’s identity should not be determined by her marital status and that all citizens, regardless of their gender, should have equal rights and protections under the law.
TRIVIA:
The Supreme Court held that Section 10(26AAA) Income Tax Act is totally discriminatory and thus unconstitutional.
A woman is not a chattel and has an identity of her own, and the mere factum of being married ought not to take away
that identity, the bench of Justices M R Shah and B V Nagarathna observed.
Section 10 (26AAA) IT Act
Section 10 of the Income Tax Act lists incomes not included in total income. Section 10 (26AAA) reads as follows: In
computing the total income of a previous year of any person, any income falling within any of the following clauses shall
not be included—in case of an individual, being a Sikkimese, any income which accrues or arises to him-
(a) from any source in the State of Sikkim; or
(b) by way of dividend or interest on securities:
Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or after the 1st day of April, 2008, marries an individual who is not a Sikkimese.
– Association of Old Settlers of Sikkim and Ors. versus Union of India and Anr (13 January 2023 SC)