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Case law › Notifications › 2019 › Notification No. 89/2019 [F.No.187/9/2019-ITA-I] / SO 3999(E)
Notification 5 November 2019

Notification No. 89/2019 [F.No.187/9/2019-ITA-I] / SO 3999(E)

New Delhi, the 5th November, 2019

What this is

Notification No. 89/2019 [F.No.187/9/2019-ITA-I] / SO 3999(E) was published on 5 November 2019. Its subject is New Delhi, the 5th November, 2019.

What it does

In exercise of the powers 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 notification S.O. 2754(E) dated 22 October 2014. In the Schedule, against the entries at serial number 4, in 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".

Why it was issued

The explanatory memorandum certifies that no person is adversely affected by giving retrospective effect to the notification.

Who it reaches

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 ActNow
s.3s.3
s.120s.241, s.243
s.295s.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.

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, Subsection (ii) vide number S.O. 2754(E), dated the 22nd October, 2014.

From when

31 October 2019, retrospectively.

What to watch

Where you meet it

In the jurisdiction stated on notices and orders in Jammu and Kashmir and Ladakh, and in any objection taken to the description of the territorial area.

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. 87/2019 [F.No.285/10/2019-IT (Inv.V) CBDT] / SO 3986(E)  ·  Notification No. 90/2019 [F.No.187/9/2019-ITA-I] / SO 4000(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.