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    <description>Substitutes in the Schedule of the 2014 Income tax notification the words &quot;State of Jammu and Kashmir&quot; with &quot;the Union territory of Jammu and Kashmir and the Union territory of Ladakh,&quot; 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.</description>
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