Do local business have to pay taxes?

Hi, i am not sikkimese but my partner she is sikkimese, job wise i am doing pretty good, the only problem is i have to pay a lot of income tax even after all the deductions n all, its like i pay 40k per month just income tax. so i was thinking to start small business as well with my partner and probably settle in sikkim. my job is work from home so no worries in that part but wanted to have another source of income and it would be great to know if businesses here have to pay taxes? provided its on the name of a COI holder.