Territorial designation change: substitution of Jammu and Kashmir with Union territories of Jammu and Kashmir and Ladakh, effective retrospectively. Substitutes the Schedule entry 'Jammu and Kashmir' with 'the Union territory of Jammu and Kashmir, Union territory of Ladakh' in item (ii) of serial number 2, column (4), and declares the amendment to have retrospective effect from 31 October 2019, with a certification that no person is adversely affected by the retrospective operation.