https://www.scconline.com/blog/post/2023/01/14/old-settlers-sikkimese-income-tax-exemption-section-1026aaa-uncostitutional-shah-nagarathna-supreme-court-legal-updates-research-news/
They are all Sikkimese! All old settlers entitled to the exemption under Section 10(26AAA) of the Income Tax Act: Supreme Court