Territorial amendment: reference to Jammu and Kashmir revised to include Union territory of Jammu and Kashmir and Ladakh, effective retrospectively. The notification amends the Schedule of the principal Income-tax notification by substituting, in serial number 7 column (4), the words 'Jammu and Kashmir' with 'the Union territory of Jammu and Kashmir and the Union territory of Ladakh.' The amendment is issued under section 120(1) and (2) read with section 295 of the Income-tax Act, 1961, and is deemed to have come into force on 31 October 2019, with a certification that no person is adversely affected by the retrospective effect.