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Date: 2019-11-05 Category: Extra Ordinary State: Union Government Country: India

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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, amending previous notifications related to Income Tax. These amendments substitute "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh" in various schedules and columns. All notifications are effective from October 31, 2019. Key Points / Main Content: Amendments to Previous Notifications: * S.O. 3998(E): Amends a notification by substituting the words "Jammu" and "Jammu and Kashmir" in Schedule I, serial number 67, columns 3 and 4, with "Jammu", "the Union territory of Jammu and Kashmir and the Union territory of Ladakh". * S.O. 3999(E): Amends a notification by substituting the words "State of Jammu and Kashmir" in the Schedule, serial number 4, column 4, with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh". * S.O. 4000(E): Amends a notification by substituting the words "Jammu and Kashmir" in the Schedule, serial number 7, column 4, with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh". * S.O. 4001(E): Amends a notification by substituting the words "Jammu and Kashmir" in the Schedule, serial number 2, column 4, item ii with "the Union territory of Jammu and Kashmir, Union territory of Ladakh". * S.O. 4002(E): Amends a notification by substituting the words "Jammu and Kashmir", wherever they occur in the Schedule, with "the Union territory of Jammu and Kashmir, Union territory of Ladakh". * S.O. 4003(E): Amends a notification by substituting the words "Jammu and Kashmir" in the Schedule, serial number 4, column 6, with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh". * S.O. 4004(E): Amends a notification by substituting the words "Jammu and Kashmir" in Schedule II, serial number 6, column 4, with "the Union territory of Jammu and Kashmir, Union territory of Ladakh". Effective Date: * All notifications are deemed to have come into force with effect from October 31, 2019. Impact Analysis: Tax Authorities: * Impact: Need to update records and systems to reflect the change from "Jammu and Kashmir" to "the Union territory of Jammu and Kashmir and the Union territory of Ladakh" in relevant schedules. * Action Required: Implement the changes in their operational procedures and documentation. Tax Payers: * Impact: May need to be aware of the change in terminology when dealing with tax-related matters concerning the specified regions. * Action Required: Ensure correct terminology is used in tax filings and communications.

Key Entities Referenced

Central Board of Direct Taxes: An organization that makes amendments to notifications related to Income Tax. Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Direct Taxes function. Incometax Act, 1961: The Act under which the powers are conferred to make the following amendments. Union territory of Jammu and Kashmir: A newly formed Union Territory of India, which along with the Union Territory of Ladakh, replaces the former State of Jammu and Kashmir in the context of the notifications. Union territory of Ladakh: A newly formed Union Territory of India, which along with the Union territory of Jammu and Kashmir, replaces the former State of Jammu and Kashmir in the context of the notifications. New Delhi: Location of the notification. PRAJNA PARAMITA: Director who issued the notification. S.O. 2752E: Original notification being amended
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (ii) PART II—Section 3—Sub-section (ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 3604] ubZ fnYyh] eaxyokj] uoEcj 5] 2019@dkfrZd 14] 1941 No. 3604] NEW DELHI, TUESDAY, NOVEMBER 5, 2019/ KARTIKA 14, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग)))) ((((कककक(cid:11)(cid:11)(cid:11)(cid:11)(cid:12)(cid:12)(cid:12)(cid:12)ीीीीयययय (cid:15)(cid:15)(cid:15)(cid:15)(cid:16)(cid:16)(cid:16)(cid:16)यययय(cid:17)(cid:17)(cid:17)(cid:17) ककककरररर बबबबोोोोडडडड(cid:21))(cid:21))(cid:21))(cid:21)) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 3333999999998888((((अअअअ))))....—आयकर अिधिनयम,1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:22)ठत धारा 120 क(cid:14) उप- धारा (1) और (2) (cid:26)ारा (cid:27)द(cid:28)त शि(cid:31)य! के (cid:27)योग म,% के& ’ीय (cid:27)(cid:28) य( कर बोड* एत,ारा सरकारी राजप. म% सं0 या का. आ. 2752(अ) (cid:4)दनाकं 22 अ3त ूबर, 2014 (इसके बाद उ3 त अिधसूचना के 7प म % संद8भ*त) (cid:26)ारा (cid:27)कािशत िव(cid:28) त मं.ालय, राज:व िवभाग (के&’ ीय (cid:27)(cid:28)य ( कर बोड)* क(cid:14) अिधसूचना म% िन(cid:10) निलिखत सशं ोधन करता ह,ै नामत: 1. उ3त अिधसूचना म;% (क) अनसु ूची-I म,% ;म स0ं य ा 67 म% (cid:27)िवि<य! के सामन;े (i) कॉलम (3) म,% “ज(cid:10)म ू, ज(cid:10)म ू एवं क= मीर", श> द! के िलए, “ज(cid:10)म,ू ज(cid:10) मू एवं क= मीर संघ रा@ य-(े. और लBाख संघ रा@य -(े." श>द ! स े(cid:27)ित:थ ािपत (cid:4)कया जाएगा; (ii) कॉलम (4) म,% “ज(cid:10)म ू एवं क=म ीर रा@ य के सभी िजल!", श> द! के िलए, “ज(cid:10) मू एवं क= मीर सघं रा@ य-(े. और लBाख संघ रा@य -(े. के सभी िजल!" श> द! से (cid:27)ित: थािपत (cid:4)कया जाएगा; (ख) अनसु ूची-II म %कॉलम (4) म %;म स0ं य ा 8 म %(cid:27)िवि<य! के सामन,े “ज(cid:10)म ूएव ंक=म ीर रा@य " श>द ! के िलए “ज(cid:10)म ू एवं क=म ीर संघ रा@य -(े. और लBाख सघं रा@ य-(े." श>द ! से (cid:27)ित: थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ3त ूबर, 2019 से (cid:27)भावी होना माना जाएगा। [अिधसूचना स.ं 88 /2019 फा. स.ं187/9/2019-आईटीए-I] (cid:27)Gा पारिमता, िनदेशक 5740 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (cid:11)(cid:11)(cid:11)(cid:11)यय यय ाााा(cid:12)(cid:12)(cid:12)(cid:12)यययय ाााा(cid:13)(cid:13)(cid:13)(cid:13)मम मम कककक (cid:15)(cid:15)(cid:15)(cid:15)ाााापपपपनननन :::: यह एत,ारा (cid:27)मािणत (cid:4)कया जाता ह ै (cid:4)क इस अिधसूचना को पूव*Jय ापी (cid:27)भाव दने े से कोई भी Jय ि(cid:31) (cid:27)ितकूलत: (cid:27)भािवत नहL हो रहा ह।ै ननननोोोोटटटट :::: मूल अिधसूचना को भारत के राजप., असाधारण, भाग-II, खM ड 3 उप खM ड (ii) म% का. आ. सं0 या 2752(अ) (cid:4)दनाकं 22 अ3त ूबर, 2014 (cid:26)ारा (cid:27)कािशत (cid:4)कया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 3998(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. 2752(E), dated the 22nd October, 2014 (hereinafter referred to as the said notification), namely:- 1. In the said notification, - (A) in Schedule-I, against the entries in serial number 67,- (i) in column (3), for the words “Jammu, Jammu and Kashmir”, the words “Jammu, the Union territory of Jammu and Kashmir and the Union territory of Ladakh” shall be substituted; (ii) in column (4), for the words “All districts of State of Jammu and Kashmir”, the words “All districts of the Union territory of Jammu and Kashmir and of the Union territory of Ladakh” shall be substituted; (B) In Schedule –II, against the entries in serial number 8, in column (4), for the words “State of Jammu and Kashmir” the words “the Union territory of Jammu and Kashmir and the Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 88/2019/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. 2752(E), dated the 22nd October, 2014. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 3333999999999999((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:22)ठत धारा 120 क(cid:14) उप-धारा (1) तथा (2) (cid:26)ारा (cid:27)दS शि(cid:31)य! के (cid:27)योग म,% क%’ीय (cid:27)(cid:28)य( कर बोड,* एत,ारा सं0या का.आ. 2754(अ) (cid:4)दनाकं 22 अ(cid:31)ूबर, 2014 (cid:26)ारा (इसके बाद उ(cid:31) अिधसूचना के 7प म % संद8भत* ) सरकारी राजप. म% (cid:27)कािशत िवS मं.ालय, राज:व िवभाग (क%’ीय (cid:27)(cid:28)य( कर बोड*) क(cid:14) अिधसूचना म% िनTिलिखत संशोधन करता ह,ै नामत:-¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3 1. उ(cid:31) अिधसूचना म,% अनसु ूची म % कॉलम (4) म% ;म स0ं या 4 म %(cid:27)िवि<य! के सामन े‘’ज(cid:10)मू एवं क=मीर रा@य’’ श>द! को ‘’ज(cid:10)मू एवं क=मीर सघं रा@य-(े.’’ तथा ‘’लBाख संघ रा@य-(े.’’ श>द! से (cid:27)ित:थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ(cid:31)ूबर, 2019 से (cid:27)भावी होना माना जाएगा। [अिधसूचना स.ं 89 /2019 फा. स.ं187/9/2019-आईटीए-I] (cid:27)Gा पारिमता, िनदेशक (cid:18)(cid:18)(cid:18)(cid:18)ाााा(cid:12)(cid:12)(cid:12)(cid:12)ययययाााा(cid:13)(cid:13)(cid:13)(cid:13)ममममकककक (cid:15)(cid:15)(cid:15)(cid:15)ाााापपपपनननन:::: यह एत,ारा (cid:27)मािणत (cid:4)कया जाता ह ै (cid:4)क इस अिधसचू ना को पूव*Xापी (cid:27)भाव दने े स े कोई Xि(cid:31) (cid:27)ितकूल 7प से (cid:27)भािवत नहL हो रहा ह।ै (cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणणीीीी:::: (cid:27)धान अिधसूचना को भारत के राजप., असाधारण, भाग-II, खंड-3, उप खंड (ii) म %स0ं या का.आ. 2754(अ) (cid:4)दनाकं 22 अ(cid:31)ूबर, 2014 (cid:26)ारा (cid:27)कािशत (cid:4)कया गया था। NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 3999(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. 2754(E), dated the 22nd October, 2014 (hereinafter referred to as the said notification), namely:- 1. In the said notification, in the Schedule, against the entries in serial number 4, in column (4), for the words “State of Jammu and Kashmir”, the words “the Union territory of Jammu and Kashmir and the Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 89 /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. 2754(E), dated the 22nd October, 2014. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 4444000000000000((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:22)ठत धारा 120 क(cid:14) उप- धारा (1) तथा (2) (cid:26)ारा (cid:27)दS शि(cid:31)य! के (cid:27)योग म,% क%’ीय (cid:27)(cid:28)य( कर बोड*, एत,ारा सं0या का.आ. 2793(अ) (cid:4)दनाकं 30 अ(cid:31)ूबर, 2014 (cid:26)ारा (इसके बाद उ(cid:31) अिधसूचना के 7प म % संद8भत* ) सरकारी राजप. म% (cid:27)कािशत िवS मं.ालय, राज:व िवभाग (क%’ीय (cid:27)(cid:28)य( कर बोड)* क(cid:14) अिधसूचना म% िनTिलिखत संशोधन करता ह,ै नामत:- 1. उ(cid:31) अिधसूचना म,% अनसु ूची म % कॉलम (4) म% ;म स0ं या 7 म %(cid:27)िवि<य! के सामन े‘’ज(cid:10)मू एवं क=मीर रा@य’’ श>द! को ‘’ज(cid:10)मू एवं क=मीर सघं रा@य-(े.’’ तथा ‘’लBाख संघ रा@य-(े.’’ श>द! से (cid:27)ित:थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ(cid:31)ूबर, 2019 से (cid:27)भावी होना माना जाएगा। [अिधसूचना स.ं 90 /2019 फा. स.ं187/9/2019-आईटीए-I] (cid:27)Gा पारिमता, िनदशे क4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (cid:18)(cid:18)(cid:18)(cid:18)ाााा(cid:12)(cid:12)(cid:12)(cid:12)ययययाााा(cid:13)(cid:13)(cid:13)(cid:13)ममममकककक (cid:15)(cid:15)(cid:15)(cid:15)ाााापपपपनननन :::: यह एत,ारा (cid:27)मािणत (cid:4)कया जाता ह ै(cid:4)क इस अिधसचू ना को पूव*Xापी (cid:27)भाव दने े से कोई Xि(cid:31) (cid:27)ितकूल 7प से (cid:27)भािवत नहL हो रहा ह।ै (cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणणीीीी:::: (cid:27)धान अिधसूचना को भारत के राजप., असाधारण, भाग-II, खंड-3, उप खंड (ii) म %सं0या का.आ. 2793(अ) (cid:4)दनाकं 30 अ(cid:31)ूबर, 2014 (cid:26)ारा (cid:27)कािशत (cid:4)कया गया था। 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:- 1. 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. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 4444000000001111((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:22)ठत धारा 120 क(cid:14) उप-धारा (1) तथा (2) (cid:26)ारा (cid:27)दS शि(cid:31)य! के (cid:27)योग म,% क%’ीय (cid:27)(cid:28)य( कर बोड,* एत,ारा सं0या का.आ. 2814(अ) (cid:4)दनाकं 03 नव(cid:10)बर, 2014 (cid:26)ारा (इसके बाद उ(cid:31) अिधसूचना के 7प म% संद8भ*त) सरकारी राजप. म % (cid:27)कािशत िवS मं.ालय, राज:व िवभाग (क%’ीय (cid:27)(cid:28)य( कर बोड)* क(cid:14) अिधसूचना म% िनTिलिखत सशं ोधन करता ह,ै नामत:- 1. उ(cid:31) अिधसूचना म,% अनसु ूची म % मद सं0या (ii) म% कॉलम (4) म % ;म सं0या 2 म% (cid:27)िवि<य! के सामन े ‘’ज(cid:10)मू एव ं क=मीर रा@य’’ श>द! को ‘’ज(cid:10)म ू एवं क=मीर सघं रा@य-(े.’’ तथा ‘’लBाख सघं रा@य-(े.’’ श>द! स े (cid:27)ित:थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ(cid:31)ूबर, 2019 से (cid:27)भावी होना माना जाएगा। [अिधसूचना स.ं 91/2019 फा. स.ं187/9/2019-आईटीए-I] (cid:27)Gा पारिमता, िनदेशक (cid:18)(cid:18)(cid:18)(cid:18)ाााा(cid:12)(cid:12)(cid:12)(cid:12)ययययाााा(cid:13)(cid:13)(cid:13)(cid:13)ममममकककक (cid:15)(cid:15)(cid:15)(cid:15)ाााापपपपनननन :::: यह एत,ारा (cid:27)मािणत (cid:4)कया जाता ह ै(cid:4)क इस अिधसचू ना को पूव*Xापी (cid:27)भाव दने े से कोई Xि(cid:31) (cid:27)ितकूल 7प से (cid:27)भािवत नहL हो रहा ह।ै (cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणणीीीी :::: (cid:27)धान अिधसूचना को भारत के राजप., असाधारण, भाग-II, खंड-3, उप खंड (ii) म % सं0या का.आ. 2814(अ) (cid:4)दनाकं 03 नव(cid:10)बर, 2014 (cid:26)ारा (cid:27)कािशत (cid:4)कया गया था।¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 5 NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4001(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. 2814(E), dated the 3rd November, 2014 (hereinafter referred to as the said notification), namely:- 1. In the said notification, in the Schedule, against the entries in serial number 2, in column (4) in item number (ii), for the words “Jammu and Kashmir”, the words “the Union territory of Jammu and Kashmir, Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 91 /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. 2814(E), dated the 3rd November, 2014. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10)ब र, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 4444000000002222((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:21)ठत धारा 120 क(cid:14) उप-धारा (1) तथा (2) (cid:29)ारा (cid:30)द(cid:31) शि"य$ के (cid:30)योग म,) क)*ीय (cid:30)+य, कर बोड,. एत0ारा सं2या का.आ. 2816(अ) (cid:4)दनांक 03 नव(cid:10)बर, 2014 (cid:29)ारा (इसके बाद उ" अिधसूचना के 9प म) संद:भ.त) सरकारी राजप= म) (cid:30)कािशत िव(cid:31) मं=ालय, राज>व िवभाग (क)*ीय (cid:30)+य, कर बोड.) क(cid:14) अिधसूचना म) िन?िलिखत संशोधन करता ह,ै नामत:- 1. उ" अिधसूचना म,) अनुसूची म) ‘’ज(cid:10)मू एवं कDमीर’’ शEद$ को, जहां कहF भी वे आते ह$, ‘’ज(cid:10)मू एव ं कDमीर संघ राHय-,े=’’ तथा ‘’लIाख संघ राHय-,े=’’ शEद$ से (cid:30)ित>थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ"ूबर, 2019 से (cid:30)भावी होना माना जाएगा। [अिधसूचना सं. 92/2019 फा. सं.187/9/2019-आईटीए-I] (cid:30)Lा पारिमता, िनदशे क (cid:1)(cid:1)(cid:1)(cid:1)ाााा(cid:3)(cid:3)(cid:3)(cid:3)ययययाााा(cid:5)(cid:5)(cid:5)(cid:5)ममममकककक (cid:9)(cid:9)(cid:9)(cid:9)ाााापपपपनननन :::: यह एत0ारा (cid:30)मािणत (cid:4)कया जाता ह ै (cid:4)क इस अिधसूचना को पूव.Nापी (cid:30)भाव दने े से कोई Nि" (cid:30)ितकूल 9प से (cid:30)भािवत नहF हो रहा ह।ै (cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पपपपणणणणीीीी :::: (cid:30)धान अिधसूचना को भारत के राजप=, असाधारण, भाग-II, खंड-3, उप खंड (ii) म) सं2या का.आ. 2816(अ) (cid:4)दनांक 03 नव(cid:10)बर, 2014 (cid:29)ारा (cid:30)कािशत (cid:4)कया गया था।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4002(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. 2816(E), dated the 3rd November, 2014 (hereinafter referred to as the said notification), namely:- 1. In the said notification, in the Schedule, for the words “Jammu and Kashmir”, wherever they occur, the words “the Union territory of Jammu and Kashmir, Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 92 /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. 2816(E), dated the 3rd November, 2014. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10) बर, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 4444000000003333((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:22)ठत धारा 120 क(cid:14) उप- धारा (1) तथा (2) (cid:26)ारा (cid:27)दS शि(cid:31)य! के (cid:27)योग म,% क%’ीय (cid:27)(cid:28)य( कर बोड*, एत,ारा स0ं या का.आ. 2914(अ) (cid:4)दनाकं 13 नव(cid:10)बर, 2014 (cid:26)ारा (इसके बाद उ(cid:31) अिधसूचना के 7प म% संद8भत* ) सरकारी राजप. म% (cid:27)कािशत िवS मं.ालय, राज:व िवभाग (क%’ीय (cid:27)(cid:28)य( कर बोड)* क(cid:14) अिधसूचना म% िनTिलिखत संशोधन करता ह,ै नामत:- 1. उ(cid:31) अिधसूचना म,% अनुसूची म % कॉलम (6) म %;म सं0या 4 म% (cid:27)िवि<य! के सामन े“ज(cid:10)मू एवं क=मीर रा@य’’ श>द! को ‘’ज(cid:10)मू एवं क=मीर सघं रा@य-(े.’’ तथा “लBाख संघ रा@य-(े.’’ श>द! से (cid:27)ित:थािपत (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ(cid:31)ूबर, 2019 से (cid:27)भावी होना माना जाएगा। [अिधसूचना स.ं 93/2019 फा. स.ं187/9/2019-आईटीए-I] (cid:27)Gा पारिमता, िनदेशक (cid:18)(cid:18)(cid:18)(cid:18)ाााा(cid:12)(cid:12)(cid:12)(cid:12)ययययाााा(cid:13)(cid:13)(cid:13)(cid:13)ममममकककक (cid:15)(cid:15)(cid:15)(cid:15)ाााापपपपनननन :::: यह एत,ारा (cid:27)मािणत (cid:4)कया जाता ह ै(cid:4)क इस अिधसूचना को पूव*Xापी (cid:27)भाव दने े से कोई Xि(cid:31) (cid:27)ितकूल 7प से (cid:27)भािवत नहL हो रहा ह।ै (cid:20)(cid:20)(cid:20)(cid:20)टटटट(cid:22)(cid:22)(cid:22)(cid:22)पपपपणणणणीीीी :::: (cid:27)धान अिधसूचना को भारत के राजप., असाधारण, भाग-II, खंड-3, उप खंड (ii) म % सं0या का.आ. 2914(अ) (cid:4)दनाकं 13 नव(cid:10)बर, 2014 (cid:26)ारा (cid:27)कािशत (cid:4)कया गया था।¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 7 NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4003(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. 2914(E), dated the 13th November, 2014 (hereinafter referred to as the said notification), namely:- 1. In the said notification, in the Schedule, against the entries in serial number 4, in column (6), for the words “Jammu and Kashmir”, the words “the Union territory of Jammu and Kashmir and the Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 93 /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. 2914(E), dated the 13th November, 2014. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 5 नव(cid:10)ब र, 2019 ((((आआआआययययककककरररर)))) ककककाााा....आआआआ.... 4444000000004444((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 295 के साथ प(cid:21)ठत धारा 120 क(cid:14) उप-धारा (1) तथा (2) (cid:29)ारा (cid:30)द(cid:31) शि"य$ के (cid:30)योग म,) क)*ीय (cid:30)+य, कर बोड,. एत0ारा सं2या का.आ. 3125(अ) (cid:4)दनांक 10 (cid:4)दस(cid:10)बर, 2014 (cid:29)ारा (इसके बाद उ" अिधसूचना के 9प म) संद:भ.त) सरकारी राजप= म) (cid:30)कािशत िव(cid:31) मं=ालय, राज>व िवभाग (क)*ीय (cid:30)+य, कर बोड.) क(cid:14) अिधसूचना म) िन?िलिखत संशोधन करता ह,ै नामत:— 1. उ" अिधसूचना म,) अनुसूची-II म) कॉलम (4) म) Qम सं2या 6 म) (cid:30)िविRय$ के सामने ज(cid:10)मू एव ं कDमीर “ राHय’’ शEद$ को ज(cid:10)मू एवं कDमीर संघ राHय-,े=’’ तथा लIाख संघ राHय-,े=’’ शEद$ से (cid:30)ित>थािपत “ “ (cid:4)कया जाएगा। 2. इस अिधसूचना को 31 अ"ूबर, 2019 से (cid:30)भावी होना माना जाएगा। [अिधसूचना सं. 94/2019 फा. सं.187/9/2019-आईटीए-I) (cid:30)Lा पारिमता, िनदशे क (cid:1)(cid:1)(cid:1)(cid:1)ाााा(cid:3)(cid:3)(cid:3)(cid:3)ययययाााा(cid:5)(cid:5)(cid:5)(cid:5)ममममकककक (cid:9)(cid:9)(cid:9)(cid:9)ाााापपपपनननन :::: यह एत0ारा (cid:30)मािणत (cid:4)कया जाता ह ै (cid:4)क इस अिधसूचना को पूव.Nापी (cid:30)भाव दने े से कोई Nि" (cid:30)ितकूल 9प से (cid:30)भािवत नहF हो रहा ह।ै (cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पपपपणणणणीीीी :::: (cid:30)धान अिधसूचना को भारत के राजप=, असाधारण, भाग-II, खंड-3, उप खंड (ii) म) सं2या का.आ. 3125(अ) (cid:4)दनांक 10 (cid:4)दस(cid:10)बर, 2014 (cid:29)ारा (cid:30)कािशत (cid:4)कया गया था।8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4004(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. 3125(E), dated the 10th December, 2014 (hereinafter referred to as the said notification), namely: - 1. In the said notification, in Schedule –II, against the entries in serial number 6, in column (4), for the words “Jammu and Kashmir”, the words “the Union territory of Jammu and Kashmir, Union territory of Ladakh” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of October, 2019. [Notification No. 94 /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. 3125(E), dated the 10th December, 2014. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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