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Case law › Notifications › 2019 › Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E)
Notification 5 November 2019

Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E)

6 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E) was published on 5 November 2019. Its subject is 6 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

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. 2816(E) dated 3 November 2014. In the Schedule to that notification, wherever the words 'Jammu and Kashmir' occur, the words 'the Union territory of Jammu and Kashmir, Union territory of Ladakh' are substituted. The amendment is deemed to have come into force with effect from 31 October 2019.

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.

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, Subsection (ii) vide number S.O. 2816(E), dated the 3rd November, 2014.

From when

31 October 2019, retrospectively.

What to watch

Where you meet it

In any question of an income-tax authority's territorial jurisdiction over an assessee in Jammu and Kashmir or Ladakh from 31 October 2019 onwards.

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. 91/2019 [F.No.187/9/2019-ITA-I] / SO 4001(E)  ·  Notification No. 93/2019 [F.No.187/9/2019-ITA-I] / SO 4003(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.