Territorial designation change: notification updates references to Jammu and Kashmir to union territories, altering applicable territorial scope. Amendment substitutes references to the State of Jammu and Kashmir with references to the Union territory of Jammu and Kashmir and the Union territory of Ladakh in Schedule I (serial 67, columns (3) and (4)) and Schedule II (serial 8, column (4)) of the earlier notification, and is deemed to have come into force from 31st October, 2019, with a certification that no person is adversely affected by the retrospective effect.