Sikkim is one of the states in the country where people do not have to pay taxes

Newsdesk:
In essence, the people of Sikkim have been excluded from the ambit of taxation. 
 Sikkim has special status under Article 371-F of the Constitution.  When Sikkim was annexed to India in 1975, Sikkim stipulated that it would only join India if its old laws and special status were maintained.  This condition of Sikkim was accepted by the Government of India.  That is why the natives have been exempted from income tax under Section 10 (26AAA) of the Income Tax Act, 1961.