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of <h1>CBDT Notification 93/2019: 'Jammu and Kashmir' Updated to Include Ladakh, Effective Retroactively from October 31, 2019.</h1> Notification No. 93/2019 issued by the Central Board of Direct Taxes amends Notification No. 69/2014 dated 13th November 2014. The amendment involves changes in the Schedule, specifically in serial number 4, column (6), where 'Jammu and Kashmir' is replaced with 'the Union territory of Jammu and Kashmir and the Union territory of Ladakh.' This change is effective retrospectively from 31st October 2019. The explanatory memorandum confirms that no individual is adversely affected by this retrospective amendment.
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