Territorial designation change replaces State reference with Union territory designations in Income tax notification, applied retrospectively. Substitutes in the Schedule of the 2014 Income tax notification the words 'State of Jammu and Kashmir' with 'the Union territory of Jammu and Kashmir and the Union territory of Ladakh,' issued under powers of the Income tax Act and deemed to have come into force from the earlier date in October 2019, with a certification that no person is adversely affected by the retrospective operation.