Case law › Notifications › 2019 › Notification No. 88/2019 [F.No.187/9/2019-ITA-I] / SO 3998(E)

Notification 5 November 2019

Notification No. 88/2019 [F.No.187/9/2019-ITA-I] / SO 3998(E)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O

What this is

Notification No. 88/2019 [F.No.187/9/2019-ITA-I] / SO 3998(E) was published on 5 November 2019. Its subject is MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O.

What it does

Under sub-sections (1) and (2) of section 120 read with section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its jurisdiction notification S.O. 2752(E) dated 22 October 2014. In Schedule-I, against serial number 67, column (3) is amended to read "Jammu, the Union territory of Jammu and Kashmir and the Union territory of Ladakh" in place of "Jammu, Jammu and Kashmir", and column (4) to read "All districts of the Union territory of Jammu and Kashmir and of the Union territory of Ladakh" in place of "All districts of State of Jammu and Kashmir". In Schedule-II, against serial number 8, column (4), the words "State of Jammu and Kashmir" are substituted by "the Union territory of Jammu and Kashmir and the Union territory of Ladakh". The notification is deemed to have come into force with effect from 31 October 2019.

Why it was issued

The explanatory memorandum certifies only that no person is being adversely affected by giving the notification retrospective effect; no further reason is stated.

Who it reaches

assessees in the Union territories of Jammu and Kashmir and of Ladakh
the income-tax authorities at serial number 67 of Schedule-I and serial number 8 of Schedule-II
practitioners identifying the correct charge for filings from those territories

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.120	s.241, s.243
s.295	s.533

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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, Subsection (ii) vide number S.O. 2752(E), dated the 22nd October, 2014.

From when

31 October 2019, retrospectively.

What to watch

It is retrospective, deemed to have come into force on 31 October 2019, the day the two Union territories came into being.
The change is one of description: the same ground is now named as two Union territories instead of a State.
Both Schedules are amended, so the change carries through the Commissioner-level entry and the Chief Commissioner-level entry alike.
It is a section 120 jurisdiction notification and settles which authority acts, not any liability.

Where you meet it

In identifying the income-tax authority having jurisdiction over an assessee in Jammu and Kashmir or Ladakh, on a notice or in a challenge to the jurisdiction of the officer who issued it.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 94/2019 [F.No.187/9/2019-ITA-I] / SO 4004(E) · Notification NO. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.