is heat sink required even if i am working at absolute maximum current of 10mA

I am working on a chip which has absolute maximum input continuous current of 10mA and absolute maximum momentary input current of 100mA.
Do i need to use a heat sink for this value of current?

To feed into an chip an input 10mA current is not a normal operation. Usually the ratings for input current this is specified to avaoid damage to the chips input structure. Like if you have line reflections or EDS etc.
It is a question of energy with the conducting material can stand without relaiability problems or damage. Since you create a local hotspot an head sink will not help.

The question is ready what the input signal looks like?

Enjoy your design work!

Yes it will require a heat sink even if continuous current is 10mA because by the passage of time,chip will be getting hot.

at89atbits, this depends on a lot of factors. Firstly, what chip is this? You would need to see what the datasheets says about the maximum power dissipation, thermal resistance, etc., depending on what type of device it is. 10mA is not enough information to determine temperature rise. You would need to also specify the voltage drop that current is passing through to determine the power dissipation and see if it would exceed the limits or cause a high temperature rise.

As HTA mentioned, an input such as a digital or analog input wouldn't normally take 10mA, so if you are putting that much in it may mean you are exceeding the clamping diode voltage, or the pin is driven internally as an output, etc. But I think you might be referring to the power supply input pin. So again I would look at the datasheet to find out.

the power dissipation is around 10mW