Act Number: 25

Act Name: The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972

Year: 1972

Enactment Date: 1972-06-06

Long Title: An Act to provide for the extension of certain taxation laws to the State of Jammu and Kashmir.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 2: Extension of certain taxation laws to Jammu and Kashmir and amendments thereto.
    The provisions of Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), and all rules made and notifications issued by the Central Government, and all regulations made by the Central Board of Excise and Customs, thereunder shall extend to, and come into force in, the State of Jammu and Kashmir. (2) The Tax on Postal Articles Act, 1971 (47 of 1971), and the Inland Air Travel Tax Act, 1971 (48 of 1971), and all rules made and notifications issued by the Central Government thereunder shall extend to, and come into force in, the State of Jammu and Kashmir.
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Notes:
1. Sub-section (3) rep. by the Repealing and Amending Act, 1978 (38 of 1978), s. 2 and the First Schedule (w.e.f. 26-11-1978).
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