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The Central Board of Direct Taxes amends the income-tax notification number S.O. 2793(E) to update territorial jurisdiction. The authority replaces the entry for Jammu and Kashmir with the Union territory of Jammu and Kashmir and the Union territory of Ladakh against serial number 7. The notification takes effect retrospectively from the thirty-first day of October, 2019.
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NOTIFICATION
New Delhi, the 5th November, 2019
(INCOME-TAX)
S.O. 4000(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Official Gazette vide number S.O. 2793(E), dated the 30th October, 2014 (hereinafter referred to as the said notification), namely:-
In the said notification, in the Schedule, against the entries in serial number 7, in column (4), for the words “Jammu and Kashmir”, the words “the Union territory of Jammu and Kashmir and the Union territory of Ladakh”, shall be substituted.
This notification shall be deemed to have come into force with effect from the 31st day of October,
[Notification No. 90 /2019/F. No. 187/9/2019-ITA-I] PRAJNA PARAMITA, Director
Explanatory Memorandum : It is hereby certified that no person is being adversely affected by giving retrospective effect to this notification.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, Sub- section (ii) vide number S.O. 2793(E), dated the 30th October, 2014.
