Territorial designation amendment updates Jammu and Kashmir reference to include Union territories in Income Tax notification, applying retrospectively.
Amendment substitutes the territorial description in the Schedule of an Income tax notification, replacing "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh"; the change is effected under section 120 read with section 295 of the Income tax Act and is declared to have retrospective effect from 31st October, 2019, with an explanatory memorandum certifying no person is adversely affected.

Territorial designation amendment replaces Jammu and Kashmir with Union territories, applying retrospectively to earlier notification scope.
Amendment substitutes the words "Jammu and Kashmir" in the Schedule of the cited income-tax notification with "the Union territory of Jammu and Kashmir, Union territory of Ladakh" and declares the amendment to have retrospective effect, accompanied by a certification that no person is adversely affected by the retrospective application.

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.

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.

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.

Territorial designation change: notification updates references to Jammu and Kashmir to union territories, altering applicable territorial scope.
Amendment substitutes references to the State of Jammu and Kashmir with references to the Union territory of Jammu and Kashmir and the Union territory of Ladakh in Schedule I (serial 67, columns (3) and (4)) and Schedule II (serial 8, column (4)) of the earlier notification, and is deemed to have come into force from 31st October, 2019, with a certification that no person is adversely affected by the retrospective effect.

Special Courts designation for income-tax cases-magistrate courts assigned specific Gujarat districts for prosecution of offences under law.
Central Government, in consultation with the Chief Justice of the Gujarat High Court, designates specified subordinate courts in Gujarat as Special Courts for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961; the notification tabulates each court (chiefly Additional Civil Judge and Judicial Magistrate First Class or Metropolitan Magistrate) against a defined district, city, or area in Gujarat, thereby allocating jurisdiction for income-tax offences (notification dated 5 November 2019).

Spelling correction of taxpayer designation: 'assesse' replaced with 'assessee' in an official income-tax corrigendum notification.
Correction of typographical errors in an earlier income-tax notification by replacing the misspelt term assesse with the correct spelling assessee, identifying specific page and line references in the prior Gazette publication and directing the corrected reading at each listed location.

Typographical correction: spelling 'assessee' replaces erroneous 'assesse' across previous income-tax notification to clarify terminology references.
Correction of typographical errors in an income-tax notification: Notification No. 85/2019 issues a corrigendum to the earlier S.O. 3264(E), replacing the repeated misspelling "assesse" with the correct spelling "assessee" at the specified page and line locations; the corrigendum records the file reference and the Under Secretary's signature in the tax policy and legislation division.

Exchange of information broadened under India-Morocco tax protocol, mandating cross-border information gathering and confidentiality safeguards.
The Central Government notified that the Protocol amending the India-Morocco tax Convention is effective in India and replaces Article 26 with expanded Exchange of Information rules: competent authorities must exchange foreseeably relevant tax information; received information is to be treated as secret and disclosed only to specified persons or in public judicial proceedings; limitations include conformity with domestic law, non obtainability and protection of trade secrets and public policy; requested States must use information gathering measures even without domestic interest, and bank or fiduciary-held information is not per se exempt.

Infrastructure debt fund status granted to IDFC Infrastructure Finance, subject to statutory compliance and timely income-tax filings.
Notification designates IDFC Infrastructure Finance Limited as an infrastructure debt fund under clause (47) of section 10 of the Income-tax Act for assessment year 2020-2021 and subsequent years, subject to compliance with the Income-tax Act, rule 2F of the Income-tax Rules, 1962 and Reserve Bank of India conditions, and to timely filing of the return of income as required by sub-section (4C) of section 139.

Section 10(23EE) exemption: Core Settlement Guarantee Funds of MCX Clearing Corporation notified for assessment year and subsequent years.
Central Government notified the Core Settlement Guarantee Funds set up by the Multi Commodity Exchange Clearing Corporation Limited, Mumbai as qualifying under clause (23EE) of section 10 of the Income-tax Act for assessment year 2019-2020 and subsequent years, bringing those funds within the scope of the statutory tax exemption provision.

Grant scope expanded to include Government, Local Bodies and Other Government Agencies, broadening notified grant coverage under tax rules.
Corrigendum to Notification No. 48/2018 substitutes "Grant received from state government" with "Grant received from Government, Local Bodies and Other Government Agencies," thereby broadening the category of public entities whose grants are encompassed by the notification for income tax purposes.

Designation of authorised dealers and FFMCs permits specified cash withdrawals from separate accounts for foreign currency purchase and MTSS disbursements.
The notification specifies authorised dealers (and their franchise agents and sub-agents) and Full-Fledged Money Changers (FFMC) (and their franchise agents) maintaining a separate bank account used only for cash purchase of foreign currency from tourists/non-residents or for cash disbursement of inward remittances under MTSS, provided a certificate is furnished to the bank confirming the limited purpose and adherence to RBI directions.

Special Court designation under the Income-tax Act assigns territorial jurisdiction to specified subordinate courts for tax offences.
The Central Government, acting under the Income-tax Act provision and after consultation with the Chief Justice of the High Court, designates specific subordinate courts in Karnataka as Special Courts, each linked to a defined territorial area, thereby allocating jurisdictional responsibility to those courts for prosecution and trial of offences under the Income-tax law.

Tax exemption under section 10(46) for a Kerala welfare board notified, subject to non commerciality and filing requirements.
Notification under section 10(46) notifies the Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers' Welfare Fund Board as entitled to exemption for specified income: government pension grants, employee and employer contributions, registration fees, passbook charges, duplicate ID card costs, fines, and interest on these receipts. The exemption is conditional on non engagement in commercial activity, unchanged activities and income composition across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification applies to a defined series of assessment years beginning 2020-2021.

Concurrent exercise of Assessing Officer powers: ReACs authorised to conduct e-assessment proceedings for specified returns.
The Central Board of Direct Taxes directs that specified Income-tax Authorities of Regional e-Assessment Centres (ReAC) shall exercise the powers and functions of the Assessing Officer concurrently to facilitate e-assessment proceedings in respect of returns furnished under the Income-tax Act or in response to assessment notices for financial years commencing on or after 1 April 2018. A Schedule identifies the ReAC offices, functional units and headquarters covered, and the notification is effective from its Gazette publication.

Interest on excess transfer pricing adjustments begins from specified dates depending on APA, assessment orders, or MAP resolutions.
Rule 10CB is amended to substitute "excess money or part thereof," to define specific commencement dates for interest where primary adjustments follow an APA or MAP resolution or assessing authority orders, and to insert sub-rule (3) charging interest on excess money or part thereof not repatriated from distinct specified dates. The Explanation is replaced to adopt the section 92B meaning of "international transaction" and to require the telegraphic transfer buying rate on the last day of the previous year for currency conversion.

Aadhaar linking deadline extended under section 139AA by notification, postponing the prior statutory deadline for compliance.
The Central Government amends the principal notification implementing the Aadhaar linking requirement under the Income-tax Act by substituting the deadline in paragraph 1 and paragraph 3, replacing the earlier prescribed date with a later date to extend the compliance period for Aadhaar linking as set out in the principal notification.

Credit of TDS allocated to the account holder where tax is deducted, in the assessment year of deduction.
The amendment inserts a sub-rule into rule 37BA providing that credit for tax deducted at source under the relevant provision shall be given to the person from whose account tax is deducted and paid to the Central Government account, for the assessment year relevant to the previous year in which such tax deduction is made, with retrospective effect from 1 September 2019.