A PIL was filed challenging the constitutional validity of Explanation (v) to section 10(26AAA) of the Income-tax Act, 1961, as amended by the Finance Act, 2023. The amendment expanded the definition of ‘Sikkimese’ to include individuals not domiciled in Sikkim before 26.04.1975, based on familial connections. The petitioner argued that this violated Article 371F(k), which protects the rights of the indigenous Sikkimese. The Court dismissed the PIL, stating the amendment followed the Supreme Court’s directive in Association of Old Settlers of Sikkim v. Union of India. The Court clarified that the definition of ‘Sikkimese’ pertains only to taxation and does not affect the rights of indigenous Sikkimese under the Constitution. The PIL was not deemed justifiable.