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    <title>Seeks to amend Notification No. 55/2014 Dated 30 October 2014</title>
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    <description>The notification amends the Schedule of the principal Income-tax notification by substituting, in serial number 7 column (4), the words &quot;Jammu and Kashmir&quot; with &quot;the Union territory of Jammu and Kashmir and the Union territory of Ladakh.&quot; 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.</description>
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      <description>The notification amends the Schedule of the principal Income-tax notification by substituting, in serial number 7 column (4), the words &quot;Jammu and Kashmir&quot; with &quot;the Union territory of Jammu and Kashmir and the Union territory of Ladakh.&quot; 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.</description>
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