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<h1>CBDT Amends Notification to Update Terminology for Jammu and Kashmir, Ladakh; Effective Retroactively from October 31, 2019.</h1> Notification No. 92/2019, issued by the Central Board of Direct Taxes under the Ministry of Finance, amends the previous Notification No. 59/2014. The amendment updates the terminology in the schedule of the original notification, replacing 'Jammu and Kashmir' with 'the Union territory of Jammu and Kashmir, Union territory of Ladakh.' This change is effective retrospectively from October 31, 2019. The explanatory memorandum confirms that no individual is adversely affected by this retrospective amendment.