Jammu and Kashmir Gazette, No. 16, 16 July 2026

REGD NO. JK––33

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

Vol. 139] Srinagar, Thu., the 16th July, 2026/25th Asad., 1948. [ No. 16

	CONTENTS	English Pages	Vernacular pages
	PART I-A– Appointments, promotions, transfers leave of absence sanctioned by the Governor, Government and the Ministers .... PART I-B– Notifications, Communiques and General Orders by the Government and the Ministers .... PART II-A– Appointments, promotions, transfers leave of absence sanctioned by Heads of Departments .... PART II- B– Notifications, Notices and Orders by Heads of Departments, Provincial Magistrates and other officers competent to issue public notices under any law or rule .... PART II-C– Notifications, Notices and Orders by Election Commission of India, Chief Electoral Officer, Jammu and Kashmir and other Officers of the Department, Election Petitions Judgements of Election Tribunal .... PART III– Laws, Regulations and Rules passed thereunder .... PART IV– Reprints from the Government of India Gazette or Gazettes of others Governments.... PART V– Information and Statistics .... (a) Rates and prices in the State.... (b) Rates and wages .... (c) Crop Report and Forecasts .... (d) Whether Observations .... (e) Vital Statistics .... SUPPLEMENT-A– Trade Monthly Imports and Exports from the State .... SUPPLEMENT-B– Police .... SUPPLEMENT-C– Advertisements ....	and 164-172 61-64 and Heads, 3811-4060 and

Printed at the Government Press, Srinagar.

164 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

PART I-A

Jammu & Kashmir Government–Orders

_________

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU (Exercising powers of Bar Council under Section 58 of the Advocates Act, 1961)

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 165

Notification

No. 847 of 2026/RG/LP Dated : 07-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Ehtsham Ul Haq S/o Hussain Ahmed R/o Takia Kalaban, Tehsil Mendhar, District Poonch vide Notification No. 3013 of 2024/RG/LP dated 09.12.2024 has been declared as Absolute/Final.

By order.

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Notification

No. 848 of 2026/RG/LP Dated : 07-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Gurbakshish Singh S/o Shri Daljeet Singh R/o Village Gulpur P.O Ajote Tehsil Havelli District Poonch vide Notification No. 3014 of 2024/RG/LP dated 09.12.2024 has been declared as Absolute/Final.

By order.

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Notification

No. 849 of 2026/RG/LP Dated : 07-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Hem Raj S/o Late Shri Amarnath R/o H. No. 111, Main Road Preet Nagar Tehsil and District Jammu vide Notification No. 3016 of 2024/RG/LP dated 09.12.2024 has been declared as Absolute/Final.

By order.

–––––

Notification

No. 850 of 2026/RG/LP Dated : 07-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Keshav Verma S/o Shri Rajesh Verma R/o 138-G, Sector-1, Durga Nagar (Roop Nagar) Tehsil and District Jammu vide Notification No. 3022 of 2024/RG/LP dated 09.12.2024 has been declared as Absolute/Final.

By order.

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166 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 167

Notification

No. 857 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Abdul Basit Shah S/o Shabir Ahmad Shah R/o Waniyar, Safa Kadal, Tehsil Eidgah, District Srinagar vide Notification No. 2893 of 2025/RG/LP dated 10.09.2025 has been declared as Absolute/Final.

By order.

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Notification

No. 858 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Aabida Ashiq D/o Ashiq Hussin Malik R/o Hayan Tehsil Trehgam District Kupwara vide Notification No. 3143 of 2025/RG/LP dated 10.10.2025 has been declared as Absolute/Final.

By order.

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Notification

No. 859 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Aamir Ahmad Sheikh S/o Gh. Rasool Sheikh R/o Surasyar Chadoora District Budgam vide Notification No. 796 of 2025/RG/LP dated 12-03-2025 has been declared as Absolute/Final.

By order.

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Notification

No. 860 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Asif Ahmad Dar S/o Gh. Ahmad Dar R/o Baliharen, Boni-Chakal, Tehsil Pattan, District Baramulla vide Notification No. 73 of 2023/RG/LP dated 10.02.2023 has been declared as Absolute/Final.

By order.

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168 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

Notification

No. 861 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Abdul Hanan Lone S/o Mohammad Sultan Lone R/o Darpora Lolab Poranigama, Tehsil Sogam Distiret Kupwara vide Notification No. 1832 of 2023/RG/LP dated 06.09.2023 has been declared as Absolute/Final.

By order.

———

Notification

No. 862 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Aashia Maryam Jaan D/o Abdul Rashid Mir R/o Hayihama Bungam, Tehsil and Distt. Kupwara vide Notification No. 774 dated 19.09.2019 has been declared as Absolute/Final.

By order.

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Notification

No. 863 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Asif Shair Ali S/o Ali Mohd Parry R/o Yall, Tehsil Kunzer District Baramulla vide Notification No. 2288 of 2025/RG/LP dated 19.07.2025 has been declared as Absolute/Final.

By order.

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Notification

No. 864 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Athar Nisar D/o Nisar Ahmad Lone R/o Shah Pora Payeen (Achoora) Tehsil Gurez, District Bandipora vide Notification No. 2902 of 2025/RG/LP dated 10.09.2025 has been declared as Absolute/Final.

By order.

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No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 169

Notification

No. 865 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Abdul Faik Najar S/o Shabir Ahmad Najar R/o Wangan Pora Eidgah, Tehsil Eidgah, District Srinagar vide Notification No. 1840 of 2023/RG/LP dated 06.09.2023 has been declared as Absolute/Final.

By order.

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Notification

No. 866 of 2026/RG/LP Dated : 07-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Ayaz Ul Mushtaq Bhat S/o Mushtaq Ahmad Bhat R/o Bagoo Rampora, Tehsil Tullmulla, District Ganderbal Vide Notification No. 999 of 2023/RG/LP Dated 01.06.2023 has been declared as Absolute/Final.

By order.

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Notification

No. 867 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Aamir Ahmad S/o Parvaiz Ahmad R/o Serch Chowdary Bagh, Tehsil & District Ganderbal vide Notification No. 61 of 2023/RG/LP dated 10.02.2023 has been declared as Absolute/Final.

By order.

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Notification

No. 868 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates

By order.

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170 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

Notification

No. 869 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Anjuman Ali D/o Ali Mohammad Khan R/o Ganowpora Balapora, Tehsil Keegam, District Shopian vide Notification No. 2023 of 2025/RG/LP dated 17.06.2025 has been declared as Absolute/Final.

By order.

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Notification

No. 870 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Asif Ali Rather S/o Ali Mohd. Rather R/o Sultanpora Tehsil Pattan District Baramulla vide Notification No. 3137 of 2025/RG/LP dated 09.10.2025 has been declared as Absolute/Final.

By order.

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Notification

No. 871 of 2026/RG/LP Dated : 09-04-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Bazilla Miraj D/o Miraj Ud Din R/o Rehmat Nagar Moominabad Near Amandeep Hospital Tehsil Central Shalteng, District Srinagar vide Notification No. 2297 of 2025/RG/LP dated 19.07.2025 has been declared as Absolute/Final.

By order.

Sd/-

SYED MUJTABA HUSSAIN,

Registrar Administration.

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HIGH COURT OF JAMMU & KASHMIR AND LADAKH

(Office of the Registrar General at Srinagar)

Notification

No. 1398 of 2026/RG Dated 02.07.2026

In exercise of the powers conferred under Article 225 of the Constitution of India and all other enabling provisions in this regard, the High Court of Jammu & Kashmir and Ladakh, with the previous approval of Lieutenant Governor, hereby makes the following amendments to theNo. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 171 Rules and Orders for the Guidance of Courts Subordinate to the High Court of Judicature, Svt. 1988 (Criminal).

In Chapter-XVI (VII-Bail and Recognizance) of Rules and Orders for the Guidance of Courts Subordinate to the High Court of Judicature, Svt.

1988 (Criminal), after rule 9, the following new rule shall be inserted, namely :—

"10. In every application for bail presented to the Courts of Session/Courts of Magistrates, the petitioner/applicant shall make a full and candid disclosure of the following :

(i) Case Details—FIR Number & Date, Police Station, District & State, Sections invoked, Maximum punishment prescribed.

(ii) Custody & Procedural Compliance—Date of Arrest, Total period of custody undergone.

(iii) Status of Trial—Stage of proceedings (Investigation/Charge Sheet/Cognizance/Framing of Charges/Trial), Total number of witnesses cited in the charge sheet, Number of prosecution witnesses examined.

(iv) Criminal Antecedents—FIR No. & Police Station, Sections, Status (Pending/Acquitted/Convicted).

(v) Previous Bail Applications—Court, Case No., Outcome of case.

(vi) Coercive processes—Whether any Non-Bailable Warrant was issued, whether declared a proclaimed offender."

By Order.

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Notification

No. 1399 of 2026/RG Dated 02.07.2026

172 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

In Chapter–XV (Procedure in Criminal Cases) of Jammu and Kashmir High Court Rules, 1999 after rule 176-A, the following new rule shall be inserted, namely :—

"176-B : In every application for bail presented to the High Court, the petitioner/applicant shall make a full and candid disclosure of the following :—

(i) Case Details—FIR Number & Date, Police Station, District & State, Sections invoked, Maximum punishment prescribed.

(ii) Custody & Procedural Compliance—Date of Arrest, Total period of custody undergone.

(iv) Criminal Antecedents— FIR No. & Police Station, Sections, Status (Pending/ Acquitted /Convicted).

(v) Previous Bail Applications—Court, Case No., Outcome of case.

(vi) Coercive processes—Whether any Non-Bailable Warrant was issued, whether declared a proclaimed offender."

By Order.

Sd/-

M. K. SHARMA, Registrar General.

————————————————————————————— Vol. 139 Srinagar, Thu., the 16th July, 2026/25th Asad., 1948. [No. 16

PART I—B

Jammu and Kashmir Government—Notifications.

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JAMMU MUNICIPAL CORPORATION TOWN HALL, JAMMU-180001.

Notification

Jammu 10-6-2026.

Whereas, the Jammu and Kashmir Unified Building Bye-laws, 2021 were notified by the Government to regulate building activity and urban development within the Municipal areas of the Union Territory of Jammu and Kashmir ;

Whereas, the said Bye-laws and the amendments issued thereto require formal ratification/adoption within the framework of the Jammu and Kashmir Municipal Corporation Act, 2000 having regard to the powers vested in the Municipal Corporation under Sections 395, 397 and 260 of the Act ;

Whereas, amendments to the said Bye-laws were notified vide S.O. No. 304 dated 01.12.2025 and S.O. No. 58 dated 26.02.2026 in the interest of effective urban regulation and implementation of the Building Bye-laws framework;

Whereas, upon expiry of the term of the elected Municipal Corporation, Jammu, the Corporation became non-functional and it became necessary that the powers and functions of the Corporation62 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16 continue to be exercised in order to ensure continuity of municipal administration and regulatory governance;

Whereas, the Government, in exercise of powers under Section 427 of the Jammu and Kashmir Municipal Corporation Act, 2000, issued S.O. No. 133 dated 07.05.2026 providing for removal of difficulties arising on account of non-functionality of the Municipal Corporations and further provided that amendments/actions undertaken in relation to the Jammu and Kashmir Unified Building Bye-laws, 2021 during the intervening period shall remain subject to ratification by the concerned Municipal Corporation;

Whereas, vide S.O. No. 134 dated 07.05.2026, the Commissioner, Jammu Municipal Corporation was appointed as Administrator to exercise the powers, functions and duties of the JMC- LIT/I/2026-09-JAMMU MUNICIPAL CORPORATION (OUTSIDE SECTT) 1/730665/2026 Municipal Corporation under the Jammu and Kashmir Municipal Corporation Act, 2000 during the period specified therein;

And Whereas, the Administrator, while exercising the powers and functions of the Municipal Corporation under the Act, has considered the matter relating to the aforesaid amendments to the Jammu and Kashmir Unified Building Bye-laws. 2021

Now, therefore, in exercise of the powers exercisable by the Municipal Corporation under Sections 395, 397 and 260 read with Section 427 of the Jammu and Kashmir Municipal Corporation Act, 2000 and in terms of S.O. No. 133 dated 07.05.2026 read with S.O. No. 134 dated 07.05.2026, the Administrator, Jammu Municipal Corporation, while exercising the powers and functions of the Municipal Corporation, hereby ratifies and adopts the amendments notified vide S.O. No. 304 dated 01.12.2025 and S.O. No. 58 dated 26.02.2026 in respect of the Jammu and Kashmir Unified Building Bye-laws, 2021.

It is hereby further clarified that all permissions, sanctions, approvals, proceedings, actions and measures undertaken or issued in pursuance of the aforesaid amendments prior to issuance of this notification shall continue to remain operative and shall be governed accordingly, subject to the provisions of the Jammu and Kashmir Municipal Corporation Act, 2000 and other applicable laws.

By Order.

Sd/- DR. DEVANSH YADAV, IAS, Commissioner, (Administrator) Municipal Corporation, Jammu.

———

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 63

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT —HOUSING AND URBAN DEVELOPMENT DEPARTMENT, J&K.

Subject :—Appointment of "First Appellate Authority" & "Central Public Information Officer", in the Housing & Urban Development Department.

——–

Government Order No. 130-JK(HUD) of 2026

Dated 01-07-2026

In supersession of all previous orders issued on the subject, sanction is hereby accorded to the appointment of Ms. Shagun Sharma, JKAS, Special Secretary to the Government, H&UDD as "First Appellate Authority" and Mr. Mohd. Naseem, JKAS, Under Secretary to the Government. H&UDD as "Central Public Information Officer" in the Housing & Urban Development Department, in terms of Section 19(1) and Section 5(1) of the Right to Information Act, 2005.

By Order of the Government of Jammu and Kashmir.

Sd/- MANDEEP KAUR, IAS, Commissioner/Secretary to the Government.

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GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT —HOUSING AND URBAN DEVELOPMENT DEPARTMENT, J&K, SRINAGAR.

Subject :—Accord of Approval for Rehabilitation and Resettlement of shopkeepers/open space (Kiosk) occupants coming under the alignment of Road Widening (Delhi-Amritsar-Katra Expressway) at Nai Basti, Satwari Chowk.

——–

Reference :— Council of Ministers Decision No. 76/09/2026 dated 23.06.2026.

Government Order No. 142-JK (HUD) of 2026

Dated 10-07-2026

Administrative Approval is hereby accorded to the :—

i. Transfer of State land measuring 3 Kanal (Khasra No. 746 min, Village Gole Gujral) to Jammu Municipal Corporation for development of the market.

64 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

ii. Rehabilitation of 33 shopkeepers (excluding 6 illegal shopkeepers) through establishment of a Municipal Market at the identified site. The funds for development of market may be provided by the Government to JMC.

iii. Ex-gratia as permissible under NHAI Act to be transferred to JMC for meeting all the required expenses for rehabilitation.

iv. Authorize the committee under the chairmanship of Divisional Commissioner constituted vide Government Order No. 1584- GAD of 2015 dated 31.12.2015, to carry out the rehabilitation work peacefully without any law & order issue. This committee shall also ensure that newly established market becomes properly functional with the entire basic infrastructure in coordination with all line departments.

By Order of the Government of Jammu and Kashmir.

Sd/- MANDEEP KAUR, IAS, Commissioner/Secretary to the Government, Housing and Urban Development Department.

————————————————————————————— Vol. 139 Srinagar, Thu., the 16th July, 2026/25th Asad., 1948. [No. 16

PART II—B

Notifications, Notices and Orders by the Heads of Departments.

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GOVERNMENT OF JAMMU AND KASHMIR OFFICE OF THE COLLECTOR LAND ACQUISITION, KISHTWAR (ASSISTANT COMMISSIONER REVENUE, KISHTWAR)

Corrigendum

Whereas, Preliminary notification under Sub Rule (1) of Rule-25 and Section 11 (1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, in respect of acquisition of Land for Construction of link road from HSD Ji road KM 12th to Hasti Zig NH-244 Km 99 via Drab, Fagwar, Takna, Nadwan, Kunj Mohalla, Mandri and Butpora (Phase 1st), Tehsil and District Kishtwar was issued from this office vide No. ACR/LA/2025- 26/1235-42. Dated: 10.03.2026 and objections were invited from all the stakeholders; and, in response to the said notification some of the landowners have raised their objection with regard to the Title of Land as3812 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16 shown Un-irrigated instead of Irrigated land. After perusal of the case file it was found that the kind of land in respect of S. No. 04 to S. No. 8 and from S. No. 10 to S. No.18 of the said notification the title of land has inadvertently shown as Un-irrigated land instead of Irrigated land. Further the area of some Khasra No's as mentioned below was in-advertently shown wrong due to clerical error.

Keeping in view of the above, corrigendum/necessary change is hereby issued as follows for notification issued from this office vide No. ACR/LA/2025-26/1235-42 dated :10.03.2026 :

Previously Notified					Revised Details
S.	S. No. in		Area			Area
No.	the notification	Khasra No.	K	M	Khasra No.	K	M

1	02	117 Min	01	19	117 Min	02	02
2	03	116 Min	01	13.5	116 Min	01	10.5
3	16	1324/164 Min	01	02	1324/164 Min	01	10

Further the Title of Land in respect of S. No. 04 to S. No. 8 and from S. No. 10 to S. No. 18 of the said notification may be read as Irrigated land instead of Un-Irrigated land

Hence the total area be treated as 23 Kanal & 16.5 Marlas instead of 23 Kanals and 8.5 Marlas.

Sd/- M. IDREES LONE, JKAS, Assistant Commissioner Revenue, Collector Land Acquisition, Kishtwar.

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UNION TERRITORY OF JAMMU AND KASHMIR OFFICE OF THE SUB DIVISIONAL MAGISTRATE/COLLECTOR LAND ACQUISITION, THATHRI (DISTRICT DODA)

Preliminary Notification

SDM/T/LAC/123-31 Dated 04-06-2026

Whereas, it appears to the appropriate Government that land measuring 10 Marla under Khasra No. 317 of Smt. Chinta Devi & others is required in Tehsil Thathri District Doda for public purpose, namely, for construction of approach Road to Police Post Prem Nagar at village Pernote, Tehsil Thathri. Social Impact Assessment study was carried out by the Social Impact assessment (SIA) Unit and a report submitted/preliminary investigation was conducted by a team constituted by Collector is as follows : (SIA report enclosed).

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3813

Whereas, as per the SIA report submitted by the committee constituted vide No. SDM/T/LAC/535-42 dated 24-03-2026 that no family is likely to be displaced due to the said acquisition. Therefore, it is notified that for the above said project in Village Pernote of Tehsil Thathri and District Doda a piece of land measuring 10 Marla, whose detail description is as following, is under acquisition :

S. No.

Name of Village

Survey No.

Type of title

Type of land

Area under acqui- sition

Name and address of person interested

Boundaries

K M

Pernote

317

Proprie-

Un-

00 10 Chinta Devi

min

tary land

irrigated

& others

Grand Total

00 10

Trees

Structures

Variety

Number

Type

No.

Mixed

Partial residential/Cow sheds

Grand Total

This notification is made under the provisions of section 11 (1) of

This notification is made under the provisions of section 11 (1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013), to all whom it may concern.

A plan of the land may be inspected in the office of the Collector Land Acquisition, SDM Thathri on any working day during the working hours.

The Government is pleased to authorize Officers of Indenting Department and his staff to enter upon and survey land, take levels of any land, dig or bore into the sub-soil and do all other acts required for the proper execution of their work as provided and specified in section 12 of the said Act.

Under section 11(4) of the Act, no person shall make any transaction or cause any transaction of land i.e, sale/purchase etc., or create any encumbrance on such land from the date of publication of such notification without prior approval of the Collector.

3814 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

Objections to the acquisition, if any, may be filed by the persons interested within 60 (sixty days) from the date of publication of this notification as provided under section 15 of the Act before Collector.

Sd/-

SHEETAL KUMAR SHARMA, JKAS, (Sub-Divisional Magistrate), Collector Land Acquisition, Doda.

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IN THE COURT OF ADDITIONAL SPECIAL MOBILE MAGISTRATE, THANNAMANDI.

File No. : Challan 35/2025

CNR No. : JKRJI00001462025

DOI : 26-06-2025.

State of J&K through Police Station Thannamandi.

Versus

1. Asif Iqbal 2. Atif Iqbal S/o Mohd Iqbal R/o Badakana Tehsil Thanamandi and District Rajouri.

FIR No. 041/2025 P/S Thanamandi Under Sections : 11(2)/351(2)/

352/126(2)/117(2) BNS

GENERAL WARRANT OF ARREST UNDER SECTION 299

(512 Old) Cr. P.C

The Jammu and Kashmir Police, Through Sr. S.P Rajouri.

Where the accused namely Atif Iqbal S/o Mohd Iqbal R/o Badakana Tehsil Thanamandi and District Rajouri, has absconded and his immediate arrest in the near future is not possible. As such, the general warrant of arrest under Section 299 (512 Old) Cr. P.C, is issued against the above-mentioned accused. This is to authorized to arrest the accused wherever he is found and present the accused before this Court. The general warrant of arrest shall remain in existence till the accused arrested and the warrant is recalled by the Court.

Given under my hand and the seal of the Court the 30th day of May, 2026.

Sd/- JYOTI KATARIA, Munsiff Additional Special Mobile Magistrate, Thannamandi.

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No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3815

COURT OF SPECIAL JUDGE UNDER NIA ACT, JAMMU.

File No. : 330/2026/Cri Misc

Date of Institution : 24.06.2026

Date of Order : 24.06.2026

RC No. 07/2024/NIA/JMU

In the matter of :– Application U/s 84 BNSS for declaring accused Nazir Hussain @ Nazir Ahmed @Ali Khan @Nazir @ Ali @ Naziru @ Shaheen (A3) S/o Mohd Khursheed @Khursheed Ahmed R/o village Hari, Tehsil Surankot District Poonch currently in Pakistan as "Proclaimed Offender".

AND

In the matter of :–Application for correction in order dated 09.05.2026.

CORAM :- Prem Sagar.

UID No. JK00151

ORDER

1. By medium of this order, an application filed by PP NIA seeking correction in the order dated 09.05.2026 passed in the subject matter shall be disposed off. It is stated in the application that this court has issued an order U/s 84 of BNSS for declaring accused, namely Nazir Hussain @ Nazir Ahmed @ Ali Khan @Nazir @ Ali @ Naziru @ Shaheen (A3) S/o Mohd Khursheed @ Khursheed Ahmed R/o village Hari, Tehsil Surankot District Poonch currently at Pakistan as proclaimed offender. In the said order residential district of accused is mentioned as District Jammu in place of District Poonch which is required to be rectified in conformity of official record.

2. Report from office clerk was sought which reveals that this court has issued order dated 09.05.2026 declaring accused namely Nazir Hussain @ Nazir Ahmed @ Ali Khan @ Nazir @ Ali @ Naziru @ Shaheen (A3) S/o Mohd Khursheed @ Khursheed Ahmed R/o village Hari, Tehsil Surankot District Poonch for publication in order to declare the accused as proclaimed offender.

3. Heard and perused the application and order (Supra). It appears that due to oversight the word District Jammu has been written in the said order instead of District Poonch. Since it is a typographical error3816 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16 crept in the order and as such the same is rectified. Accordingly, the application is allowed and it is ordered that the word District Jammu be read as District Poonch wherever occurred in order dated 09.05.2026. This order shall be read in consonance with aforesaid order. The application is disposed off and the same shall form part of record.

Announced : 24.06.2026.

Sd/- Presiding Officer, Special Judge, NIA Cases, Jammu.

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NOTIFICATION

I, Shamima Aftab W/o Aftab Ahmad Sheikh R/o EP House of Karam Din Opp. Shiv Printing Press Mohalla Ustad, Jammu and Kashmir UT That my name has been wrongly written as Shameem Begum W/o Sheikh Aftab Ahmed instead of Shamima Aftab W/o Aftab Ahmad Sheikh in my Aadhaar Card bearing registration No. 3944 1145 8658. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirement in this connection.

Notification
No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.
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Notification

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

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No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3817

NOTIFICATION

My name & DoB has been mentioned in my Aadhaar Card bearing No. 6420 8441 0973 as Bashrat & DoB 21-02-1994 while as my actual & correct name is Bushrat Mushtaq & correct DoB is 20-02-1994 which is according to my Birth Certficate. Now, I have applied for the correction of the same in my Aadhaar records.

Bushrat Mushtaq D/o Mushtaq Ahmad Bhat

R/o Kalwal Mohalla, Rainawari, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3819

NOTIFICATION

I, Arba Mushtaq D/o Mushtaq Ahmed R/o Dharam, Tehsil Gool, District Ramban, Aadhaar No. 8912 4978 6846 solemnly declare that my name has been wrongly entered in Aadhaar Card as Arab Mushtaq instead of Arba Mushtaq. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have Changed my name from (Old name) Yawar Gulzar to (New Name) Nafia Gulzar. In future I will be known as (New Name) Nafia Gulzar.

Nafia Gulzar D/o Gulzar Ahmad Zargar

R/o Khewan, Eidgah, Srinagar.

#It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3820 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In Aadhaar Card bearing No. 5119 6535 7746 my name is recorded as Tajued Nazir while as my actual and correct name is Tahjud Ahmad Mir. Now, I am applying for its correction.

Tahjud Gulzar S/o Nazir Ahmad Mir R/o Bakshipora, Noorbagh, Srinagar.

#It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card bearing No. 4179 1861 2215 my name is recorded as Mahjabeen while as my actual and correct name is Mahjabeena. Now, I am applying for its correction.

Mahjabeena W/o Ghulam Ahmad Sofi

R/o Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3821

NOTIFICATION

In Aadhaar Card bearing No. 2009 3875 8227 my name is recorded as Romisa Bano while as my actual and correct name is Imtiyaza Bano. Now, I am applying for its correction.

Imtiyaza Bano D/o Ali Mohammad Pandow.

R/o Reitang, Khanyar, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar Card bearing No. 6256 8400 3340 my name is recorded as Ashiya while as my actual and correct name is Aisha. Now change/correction is required in this regard.

Aisha W/o Mohammad Maqbool Sheikh R/o Tujhgari Mohalla, Near masjid Shareef, Maqdhoom Sahib, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3822 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In the Aadhaar Card bearing No. 9902 2823 5621 the name of my son has been mentioned as Mohammad Zaid Zuhaib Shah. Whileas his correct name is Muhammad Ruhaib Shah. Now, I want to apply for the correction of the same in his Aadhaar Card.

Zuhaib Yasin Shah F/o Muhammad Ruhaib Shah

R/o Towheed Abad, Bemina, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ghulam Hussain S/o Lassa Shah R/o Patimhall Palmar, Tehsil & District Kishtwar applying for the correction of my daughter's name in her Aadhaar Card bearing No. 5551 6725 0864 in which her name is wrongly recorded as Mahrom Ul Nissa instead of her actual and correct name Mehar Un Nisa.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3823

NOTIFICATION

It is for the information of the general public that my name has been wrongly recorded in my Aadhaar Card bearing Aadhaar No. 5513 0721 0618 as Faziya Jan instead of my correct name Fozia Akhtar. My correct particulars are Fozia Akhtar D/o Peer Shamas Ud Din R/o Gul Neelofar Kralawat, Tehsil Kunzer, District Baramulla as per my school certificate record. Now, I am applying for its correction.

Fozia Akhtar D/o Peer Shamas Ud Din R/o Gul Neelofar Kralawat, Tehsil Kunzer, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My ward's name has been wrongly mentioned in Aadhaar Card as Hoorab Tanveer instead of Hooram Tanveer as per birth certificate. Now, I am applying for its correction.

Abida Nazir M/o Hooram Tanveer R/o Nanda Pora, Khanabal, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3824 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

It is informed to the general public that my ward's name has been wrongly mentioned in Aadhaar Card as Toobia Bint Bilal Whileas her correct name as per her documents is Toiba Bint Bilal. Now, I want to update her name in Aadhaar Card as Toiba Bint Bilal instead of Toobia Bint Bilal.

Bilal Ahmad Shakhsaz F/o Toiba Bint Bilal R/o Seer Hamdan, Seer Kanilgund, Anantnag, J&K, 192129.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sardar Bibee W/o Shri. Qaim Din R/o village Nanetar, Tehsil and District Samba do hereby declare that my correct name is Sardar Bibee as per part II order in respect of my son namely Gulam Mustafa who is serving in Army JAKLI. instead of Sardaran Bibi which is wrongly recorded in my Aadhaar Card issued by the concerned authority vide No. 7052 2703 8644. Now, I am applying for correction of my name in my Aadhaar Card as Sardar Bibee instead of Sardaran Bibi.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3825

NOTIFICATION

I, Athar Shahid want to change my son's name in his Aadhaar Card bearing No. 8714 7158 3525 as well as in his school (Crescent Educational Institute Budshah Nagar Natipora) records from Mohammad Shahid to Mohammad Bin Athar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My Name has been Wrongly Mentioned in my Aadhaar Card as Surender Kour while my actual and correct name is Slander Kour as per my School Record and other Documents.

C/o Manjeet Singh

R/o Singh Pora, Nowgam, Pahlagam, Anantnag, J&K, 192126.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3826 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Saima Nabi want to change my name in my Aadhaar Card bearing No. 3145 0821 2333 from Saima Bano to Saima Nabi.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shabeena Begum W/o Rizwan Tariq R/o Bass Maligam 13 Pogal Paristan, Tehsil Pogal Paristan, District Ramban declare that I have applied for correction of my Aadhaar Card name which has wrongly been recorded as Shareena Banoo D/o Fareed Ahmed Runyal and the actual name as per record is Shabeena Begum W/o Rizwan Tariq.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3827

NOTIFICATION

In SBI Mutual Fund Record bearing Folio No. 8567069 my name is wrongly entered as Meema Jahan instead of Shahmema Akhter. Now, I am applying for its correction.

Shahmema Akhter W/o Zahoor Ahmad Sheikh

R/o Shahlatoo, Sidiqabad, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of my ward has been wrongly entered as Gowheera Akhter and DoB as 10-06-2011 in Aadhaar Card instead of Gowhara Bashir and DoB as 10-06-2013 which is recorded in academic records of my ward. Now, I am applying for its correction.

Bashir Ahmad Paray F/o Gowhara Bashir

R/o Wahabpora, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3828 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Sajjad Ali S/o Mohd Amin R/o Dhangri Tehsil & District Rajouri applying for correction of my name which is wrongly written as Sajjed Ali instead of correct Sajjad Ali in my Aadhaar Card bearing No. 4706 6521 8512. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly wriiten in Aadhaar Card records as Aijaz Ahmad Reshi instead of Eajaz Ahmad Reshi. Now, I am applying for its correction.

Eajaz Ahmad Reshi S/o Bashir Ahmad Reshi

R/o Wachi, Zainapora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3829

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Mohammad Rafiq Shah S/o Ghulam Mohammad Shah instead of Mohd Rafiq Shah S/o Gh Mohd Shah. Now, I want to apply for its correction.

Mohd Rafiq Shah S/o Gh Mohd Shah

R/o Aglar Chirat, Zainapora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 5415 9553 2777 as Sameena Mushtaq instead of Samira Akhter, Now, I am applying for its correction.

Samira Akhter D/o Mushtaq Ahmad Parray

R/o Bonzanigam, Beerwah.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3830 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Shahzada Bano W/o Aijaz Ahmad Ganie R/o Reban Gundbehram, Tehsil Zainapora, District Shopian, UT of Jammu & Kashmir, do hereby declare that my name has been wrongly recorded as Dilshada Bano W/o Aijaz Ah Ganie in my Aadhaar Card due to an inadvertent error. That my correct and actual name is Shahzada Bano W/o Aijaz Ahmad Ganie. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to change my name in my Aadhaar Card bearing Aadhaar No. 7514 9038 2336 from (old name) Ghulam Mohd Parah to (New Name) Gh Ahmad Parah. Now, I am applying for its correction.

Gh Ahmad Parah S/o Abdul Rahman Parah

R/o Sodipora, Beerwah, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3831

NOTIFICATION

It is information for general public that my name has been wrongly mentioned in Aadhaar Card bearing Aadhaar No. 2559 8121 5006 as Syed Mohd Shafi S/o Syed Salam Ud Din R/o Murran, Pulwama instead of Syed Mohammad Shafi S/o Syed Salam Ud Din R/o Murran, Pulwama. Now, I am applying for its correction.

Syed Mohammad Shafi S/o Syed Salam Ud Din R/o Murran, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of the general public that the name of my daughter has been incorrectly recorded in her Aadhaar Card No. 2438 4375 4637 as Soliya Parvaiz instead of her correct name Soliha Parvaiz. Now, I am applying for its correction.

Muneera Begum M/o Soliha Parvaiz R/o Fidarpora, Tehsil Dangiwacha, District Baramulla, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3832 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In my daughter's Aadhaar Card bearing No. 8933 1812 4826 her name and parentage has been wrongly admitted as Sabia Akhter D/o Riyaz Ah Bhat while as her actual name and parentage is Sobiya Reyaz D/o Reyaz Ah Bhat also her actual DoB is 11-04-2009 instead of 01-08-2009, Now, I am applying for its correction.

Reyaz Ah Bhat F/o Sobiya Reyaz R/o Chinkipora Sopore, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ashiq Hussain S/o Farman Ali R/o Sandhi, Khanna Chargal, Tehsil & District Jammu have applied for necessary corrections in the name of my minor child which has been wrongly entered in the document as Aaisa Bano instead of her correct name as Asia Bano. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3833

NOTIFICATION

It is notified for the information of the General Public that my Name in my Aadhaar Card has been wrongly entered as Mohammad Sayim Wani whileas my correct name is Mohammad Salim Wani. Now, I want the same to be corrected.

Mohammad Salim Wani S/o Shabir Ahmad Wani R/o Bona Dialgam, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 4000 4929 8255. Now, I want to change my name from Sameerna (old name) to Samreena Jan (new name) as per School records.

Samreena Jan W/o Irfan Ul Maqbool Hajam R/o Sogam, Lolab.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3834 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I want to correct the mother's name of my son in the school records of class 10th, Roll No. 13225701, Year 2020 and Class 12th Roll No. 13627019, Year 2022, at the Central Board of Secondary School Education from Toiba Tabasum to Toyba Tabasum. Now, the same is to be corrected.

Aziz Ahmad Rather F/o Hashmat Aziz Rather M/n Toyba Tabasum R/o Waniyar, Rathpora, Eidgah, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the mother's name of my son in the school records of class 10th, Roll No. 13129712, Year 2024 and Class 12th Roll No. 13628887, Year 2026, at the Central Board of Secondary School Education from Toiba Tabbasum to Toyba Tabasum. Now, the same is to be corrected.

Aziz Ahmad Rather F/o Zakeer Aziz Rather M/n Toyba Tabasum R/o Waniyar, Rathpora, Eidgah, Srinagar. It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3835

NOTIFICATION

It is notified for the information of the General Public that my name in my Aadhaar Card has been wrongly entered as Aayan Shaban Mochi whileas my correct name is Ziyan Shaban Mochi. Now, I want the same to be corrected.

Ziyan Shaban Mochi S/o Mohd Shaban Mochi R/o Brinty Batapora, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Anam Ul Haq Bhat whileas my correct name is Inam Ul Haq Bhat. Now, I want the same to be corrected.

Inam Ul Haq Bhat S/o Mohammad Ashraf Bhat R/o Awantipora, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3836 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

It is notified for the information of the General Public that my name in my Aadhaar Card has been wrongly entered as Nigeena Begum while my correct name is Nageena Begum. Now, I want the same to be corrected.

Nageena Begum W/o Ghulam Nabi Wani

R/o Sarnal Bala, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar Card my name has been wrongly mentioned as Gh Mhad Wani instead of Ghulam Mohammad Wani S/o Mohd Wani. Now, I am applying for its correction.

Ghulam Mohammad Wani S/o Mohd Wani R/o Zoorigund, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3837

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Lone Ifham while my correct name is Mohammad Ifham Lone. Now, I want the same to be corrected.

Mohammad Ifham Lone S/o Shahzad Ahmad Lone

R/o Lalipora, Malapora, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Najma Majeed while my correct name is Najmee Majeed. Now, I want the same to be corrected.

Najmee Majeed D/o Abdul Majeed Shah R/o Gurre, Bijbehara, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3838 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Arhaan Javid S/o Javid Ahmad Laherwal R/o Sopore, Baramulla, Jammu & Kashmir, 193201 do hereby declare that I have changed my name from Mohammad Arhaan Laharwal to Arhaan Javid for all purposes including Aadhaar Card bearing Aadhaar No. 4617 9640 7329. Henceforth, I shall be known as Arhaan Javid.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3841

NOTIFICATION

It is notified for the information of the General Public that my name in my Aadhaar Card has been wrongly entered as Omer Kaize while my correct name is Omar Kaize Maloo. Now, I want the same to be corrected.

Omar Kaize Maloo S/o Layakit Ali R/oThuroo, Reasi.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my name in my Aadhaar Card has been wrongly entered as Balil Ahmed while my correct name is Bilal Ahmed. Now, I want the same to be corrected.

Bilal Ahmed S/o Layakit Ali R/o Thuroo, Reasi.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3842 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In Aadhaar Card bearing No. 9126 1070 6465 my name is recorded as Shoaib Shah while as my actual and correct name is Shahib Ahmad Shah. Now, change/correction is required.

Shahib Ahmad Shah S/o Mehraj Ud Din Shah

R/o Tangbagh, Eidgah, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Gul Mohd Malik while my correct name is Gh Mohd Malik. Now, I want the same to be corrected.

Gh Mohd Malik S/o Abdul Aziz Malik

R/o Checki Kamad, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3843

NOTIFICATION

I, Hamida Akhtar am holding 1000 shares of J&K Bank Ltd. under Folio JKB012027 jointly with Owais Yousuf where our names have been inadvertently recorded as Hameeda Akhtar & Owais Yousuf Mir both of which are incorrect whereas our actual names as per our KYC documents are Hamida Akhtar & Owais Yousuf. In this regard we are applying for correction of names under the said Folio.

Hamida Akhtar & Owais Yousuf Hamida Akhtar W/o Mohammad Yousuf Mir R/o Iqbal Abad, Bemina, Srinagar-190018. It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Gulzar Ahmad Matta holding 1000 of shares of J&K Bank Ltd. under Folio JKB024722 where my name has been inadvertently recorded as Gulzar Ahmad Nath which is incorrect whereas my actual name is Gulzar Ahmad Matta. In this regard I am applying for correction of name under the sald Folio.

Gulzar Ahmad Matta S/o Ghulam Rasool Matta R/o Patlipora Bala, Chattabal, Srinagar-190010. It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3844 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

We Narendar Kumar Shahzada & Raj Kumar Thakur holding 6000 shares of J&K Bank Ltd. under Folio JKB040713 where our names have been inadvertently recorded as Narinder Kumar Shahzada & Raj Kumar. which is incorrect whereas our actual names are Narendar Kumar Shahzada & Raj Kumar Thakur. In this regard we are applying for correction of our names under the said Folio.

Narendar Kumar Shahzada & Raj Kumar Thakur Narendar Kumar Shahzada S/o Raghbir Sharan R/o H.No.296, SwarnBhawan, G.D Colony, Mayur Vihar, East Delhi-110096. It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Majid Hussain Begh S/o Ghulam Mohammad Begh R/o Baduab Tulail, Tehsil Tulail, District Bandipora, J&K, declare that my name and parentage has been wrongly recorded in my PAN Card as Mazid Hussain Bagh S/o Ghulam Mohmad Bagh. Whereas my actual and correct name and parentage as per all other official documents i.e. Aadhaar Card, Voter ID, Domicile Certificate, etc. is Majid Hussain Begh S/o Ghulam Mohammad Begh. Now, I have applied for correction in my PAN Card records.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3845

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my ward's name is wrongly written as Afshana Bano instead of Afsana Bano. Now, I want to apply for its correction.

Ali Aksir Mir F/o Afsana Bano R/o Hajitra, Tehsil Karnah, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sawitri W/o Late Daya Ram R/o Ghar (Sanori) Chowki Choura, Tehsil Akhnoor, District Jammu applying for correction of my name and DoB which are wrongly written as Simitro Devi & DoB 06-09-1958 instead of correct Sawitri & DoB 29-03-1945 in Aadhaar Card bearing No. 6192 2192 6537.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3846 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Shazia W/o Abdul Ahad Lone R/o Surfrav Gund, Tehsil Gund, District Ganderbal hereby inform the general public that the name of my ward and the name of her father have been incorrectly recorded in the Aadhaar Card as Zanib Jan and Ab Ahad Lone respectively. The correct and actual names are Zainab Jan and Abdul Ahad Lone respectively. It is further clarified that Zanib Jan and Zainab Jan refer to one and the same person.

Shazia W/o Abdul Ahad Lone R/o Surfrav Gund, Tehsil Gund, District Ganderbal, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shakeela Akhter W/o Mohd Yousaf R/o Budhan Chaklass, Reasi Bhudara, J&K inform that due to inadvertence/clerical error, my name has been wrongly mentioned/recorded in my Aadhaar Card bearing Aadhaar No. 8785 2855 7075 as Shakeela Akhter. whileas my correct name is Shakella Akhter. Now, applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3847

NOTIFICATION

This is information for the general public that in Aadhaar card bearing No. 6766 0664 2714 the name is entered as Hajera Begam while my actual name is Hajra. Now, I want its correction.

Hajra W/o Mohammad Yousuf Khan R/o Panzan, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3849

NOTIFICATION

I want to correct my name in my Pension Book No. 626212100163 from Zahoor Ul Hussain to Zahoor Ul Hussain Joo as per my Aadhaar card/Domicile Certificate. Now, the same is to be corrected.

Zahoor Ul Hussain Joo S/o Wali Mohammad R/o Arampora, Lal Bazar, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

NOTIFICATION

It is hereby notified for the information of the general public that my name and DoB have been wrongly recorded in Aadhaar Card bearing No. 8271 9951 2443 as Subeena Gaffar and 13-03-1996 whileas correct name and DoB as per my School Certificate and other valid records are Sabeena Akhter and 10-01-1996. Now, I am applying for its correction.

Sabeena Akhter D/o Ab Gaffar Sheikh R/o Mughalpora, Tehsil Tangmarg, District Baramulla, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3852 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

It is hereby notified for the information of the general public that my name has been incorrectly recorded in my Aadhaar Card bearing Aadhaar No. 8411 2815 8928 as Johara Begum instead of my correct name Jawahira Begum. Now, I am applying for its correction.

Jawahira Begum W/o Zahoor Ahmad Mir R/o Goripora, Darapora, Bomai, Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform general public that I Majida Bano W/o Ajaz Ahmad khan R/o Bahadurkote, Karnah, Kupwara declare that my name has been wrongly mentioned as Maedah Begum in Aadhaar records whileas the correct name is Majida Bano. Now, I am applying for its correction.

Majida Bano W/o Ajaz Ahmad Khan R/o Bahadurkote, Karnah, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3853

NOTIFICATION

I, Yasmin Choudhary W/o Khalil Ahmed R/o Adjoining to H.No.118/B, Village Dilli, Sec-7 Extn Near Main Gate, Vaishanvi Enclave, Channi Himmat, Jammu declare that my name was written as Yasmin Chowdhary instead of Yasmin Choudhary in my Aadhaar Card No. 4386 2592 8462 and other documents including my service records of Health department. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3855

NOTIFICATION

This is to inform the general public that my name has wrongly been mentioned in Aadhaar Card No. 6656 4695 3648 as Zubada Anwar instead of Zubaida Anwar. Now, I am applying for the correction of the same.

Zubaida Anwar D/o Mohd. Anwar Lone R/o Kanmulla Akhal, Tehsil Kangan, District Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card vide Aadhaar No 6867 3956 6353 my name has been enrolled as Taseema Bano instead of Tasleema Bano. Now, I want to apply for its correction.

Tasleema Bano W/o Majid Hussain Begh R/o Chatrgul, Kangan, Ganderbal, J&K, 191201.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3856 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In my Aadhaar Card bearing No. 4135 2161 3981 my name has been wrongly admitted as Asiya Bashir while as my actual name is Asifa Bashir. Now, I am applying for its correction.

Asifa Bashir D/o Bashir Ahmad Wani

R/o Budgam, Jammu and Kashmir, 191111.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Neelam Kumari W/o Sh. Om Parkash R/o Padli, ward No. 05, Tehsil Khour, District Jammu, UT of J&K do hereby declare that my daughter's name has been wrongly written in her Aadhaar Card No. 7203 1658 5288 as Himanshi Radhe whileas the correct name is Himanshi as per Birth Certificate. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3857

NOTIFICATION

I, Mohd Zafar S/o Munir Hussain R/o Husplote, Tehsil Thannamandi District Rajouri notify that my name and DoB has been wrongly recorded as Mohd Zaffar and 01-03-1999 instead of Mohd Zafar and 07-02-1999 as per school record. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rakesh Kumar S/o Shri Subash Chander R/o Village and Tehsil Siot, District Rajouri, J&K do hereby declare that I have changed the name of my business establishment from Rakesh Tea Stall to Rakesh Tea Stall & Sweet Shop, situated at Main Bazar, Kalakote, District Rajouri, J&K. I have applied for the change of the business/Shop name in my bank records with J&K Bank, Kalakote Branch, in respect of Account No. 0034010100000629. Henceforth, the business shall be known and operated under the name Rakesh Tea Stall & Sweet Shop for all purposes.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3858 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Akash Ahmad Dar S/o Ali Mohammad Dar R/o Manzmooh, Tehsil Dooru, District Anantnag, hereby inform the general public that my name has been wrongly recorded as Akish Ali Dar in my Aadhaar records bearing Aadhaar No. 8131 6536 4341. My correct name is Akash Ahmad Dar. Henceforth, I shall be known and identified by the name Akash Ahmad Dar for all official, legal, and other purposes.

Akash Ahmad Dar S/o Ali Mohammad Dar R/o Manzmooh, Tehsil Dooru, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to Correct my Aadhaar Card name from Shareef Ud Din Gojar Chichi to Sharief Ahmad Chechi. Now, I am applying for its Correction.

Sharief Ahmad Chechi S/o Mohd Shafi Chechi R/o Wangat Kangan, Ganderbal, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3859

NOTIFICATION

NOTIFICATION

This is information for general public that in my Aadhaar Card bearing No. 4280 0111 2248 my name has been mistakenly mentioned as Jana Begum W/o Mohammad Yousuf Bhat while as my Actual and correct name as per my Birth certificate and Domicile Certificate is Jana Bano W/o Mohammad Yousuf Bhat. Now, I want to apply for its correction.

Jana Bano W/o Mohammad Yousuf Bhat

R/o Chithi Bandi, Bandipora, District Bandipora, J&K, India, Pin code 193502.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar Card as Shaziya Jan W/o Reyaz Ahmad Sheikh instead of Shadmeena Akhter W/o Rayaiz Ahmad Sheikh. Now, I am applying for its correction.

Shadmeena Akhter W/o Rayaiz Ahmad Sheikh, DoB: 08-03-1994. R/o Sutharan, Tehsil Khag, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3862 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

This is to inform the general public that in Service records my name is wrongly written as Ashaque Hussain instead of Ashaqe Hussain. Now, I want to apply for its correction.

Ashaqe Hussain Shiekh S/o Khazir Mohd Sheikh R/o Shichan, Dialgam, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that I want to change/ rectify my daughter's name Adnan Shafi (Old Name) to Madiha Shafi (New Name) and DoB 03-03-2013 to 14-06-2014 in my daughter's Aadhaar Card bearing No. 6040 8652 7406. Now, I am applying for its correction.

Mohammad Shafi Dar F/o Madiha Shafi R/o Chandergeer.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3863

NOTIFICATION

This is to inform the general public that I want to change/ rectify my dughter's name Tahira Mushtaq (Old Name) to Taherah Mushtaq (New Name) and DoB 26-03-2011 to 12-06-2012 Aadhaar Card bearing No. 8801 5969 7725. Now, I want to apply for its correction.

Mushtaq Mohammad Dar F/o Taherah Mushtaq R/o Madwan.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly recorded in my Aadhaar Card bearing No. 9844 1951 7531 as Parmeena Akhter D/o Mohammad Subahan Mala instead of the right and correct name Parveena Bano D/o Ab Subhan Malla. Now, I am applying for its correction.

Parveena Bano D/o Ab Subhan Malla R/o Dandoosa, District Baramulla, Jammu & Kashmir.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3864 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

NOTIFICATION

I, Raheena Begum W/o Ashfaq Ahmed R/o Near Jama Masjid Gool, Tehsil Gool, District Ramban, Aadhaar No. 6314 7165 2873 solemnly declare that my name has been wrongly entered in Aadhaar Card as Rahaana Begum instead of Raheena Begum. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3868 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I want to correct my name and husband's name in Aadhaar Card bearing No. 4389 4238 8647 from Hauja Begumn W/o Skander Mir to Hajara Begum W/o Skindar Mir. Now, I am applying for its correction.

Hajara Begum W/o Skindar Mir R/o Tilawari, Tehsil Uri.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

3870 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In my Aadhaar Card bearing No. 6921 2804 6253 I want to correct my name from Afreen Manzoor to Afreena Manzoor. Now, same need to be rectified in Aadhaar records.

Afreena Manzoor D/o Manzoor Ahmad Dar R/o Razwan Jagir, Budgam, Kashmir.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Dheeraj Sharma S/o Shri Subhash Chander R/o Chak Malal, Tehsil Khour, District Jammu hereby state that in my Class 10th (Matriculation) Marksheet, bearing Roll No. 2268895, Session 2013-2014, my father's name has been erroneously recorded as Subash Chander. The correct name of my father is Subhash Chander. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3871

NOTIFICATION

I, Shamshada Bano W/o Gh Hyder Khatariya R/o Paren Akhal, Tehsil Kangan, District Ganderbal, UT of Jammu & Kashmir hereby declare that my name has been wrongly recorded in my Aadhaar Card as Shameema Begum whileas my actual and correct name is Shamshada Bano W/o Gh Hyder Khatariya. Henceforth, I shall be known and identified by the name Shamshada Bano W/o Gh Hyder Khatariya for all purposes, records, and documents.

Shamshada Bano W/o Gh Hyder Khatariya R/o Paren Akhal, Tehsil Kangan, District Ganderbal, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3873

NOTIFICATION

I want to correct my Aadhaar Card name and DoB under No. 3682 7974 0790 from Irshad Hussain, DoB 19-08-2002 to Syed Irshad DoB 10- 06-2007. Now, I am applying for its correction.

Syed Irshad S/o Syed Rafiq Hussain R/o Challan Kalsan, Tehsil Uri.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ulfat Maqbool D/o Mohammad Maqbool Sheikh R/o Sehpora, Ganderbal hereby inform the general public that my name and parentage have been wrongly recorded in my Aadhaar Card as Ulfat Jan D/o Abdul Rashid Dar. My correct name and parentage, as per my educational testimonials and other official records is Ulfat Maqbool D/o Mohammad Maqbool Sheikh. Henceforth, I shall be known and identified as Ulfat Maqbool D/o Mohammad Maqbool Sheikh for all purposes.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3874 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 8971 1611 9386 from An Raseheed Khan to Abdul Rashid Khan.

Abdul Rashid Khan S/o Lassi Khan

R/o Kandi Khass, Handwara, Kupwara, J&K, 193221.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my daughter's Aadhaar Card bearing No. 8179 3525 1188 from Mehree Fayaz to Mehreen Fayaz.

Mehreen Fayaz D/o Fayaz Ahmad Rather

R/o Natnusa, Handwara, Kupwara, J&K, 193221.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3875

NOTIFICATION

I, Pardeep S/o Late Sh. Rattan Lal R/o Village Langer, Jammu City, Gangyal, J&K do hereby solemnly declare that my name was wrongly written in Aadhaar Card bearing No. 6233 6626 8937 as Pardeep Kumar but my actual name is Pardeep in all documents like 10th Marksheet. Now, I am applying correction of my name in Aadhaar Card.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 2875 4475 3185 my name has been enrolled as Abdul Raham Dar instead of Abdul Rehman Dar. Now, I want to apply for its Correction.

Abdul Rehman Dar

R/o Saderbal, Hazratbal, Srinagar, Jammu and Kashmir, 190006.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3876 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 3449 0564 3913 my name has been enrolled as Mehdi Ali instead of Mahdi Ali. Now, I want to apply for its Correction.

Mahdi Ali S/o Nasir Ali R/o Gongcho Chuchoot Gongma, Chuchot Gongma, Leh, UT of Ladakh, 194101.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 2353 9284 8207 my name has been enrolled as Meraj Ud Din Sheikh instead of Mehraj Ud Din. Now, I want to apply for its Correction.

Mehraj Ud Din S/o Noor Mohammad Sheikh R/o Hyder Colony Soura, Buch Pora, Srinagar, J&K, 190020.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3879

NOTIFICATION

In my Aadhaar Card bearing No. 5365 6954 5155 my name has been wrongly admitted as Latief Ahamd Wagay while as my actual name is Mohammad Latief Wagay. Now, I am applying for its correction.

Mohammad Latief Wagay S/o Abdul Rehman Wagay R/o Path Bugh, Sopore, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

3882 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

NOTIFICATION

I, Manzoor Ahmad Wani S/o Abdul Razak Wani R/o Ahagam, Tehsil Keegam, District Shopian, J&K (UT), hereby inform that my name has been wrongly recorded as Maznoor Ahmad Wani in Aadhaar Card No. 2128 0521 2694. My correct name is Manzoor Ahmad Wani. Now, I am applying for correction of my name in Aadhaar records.

Manzoor Ahmad Wani S/o Abdul Razak Wani R/o Ahagam, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Peer Rayees Ahmad Shah S/o Abdul Gani Shah R/o Hajipora, District Shopian, J&K (UT) hereby inform that my name has been wrongly recorded as Rayees Ahmad Peer in Aadhaar Card No. 3635 7542 2358. My correct name is Peer Rayees Ahmad Shah. Now, I am applying for correction of my name in Aadhaar records.

Peer Rayees Ahmad Shah S/o Abdul Gani Shah R/o Hajipora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3885

NOTIFICATION

I, Shazi Jan D/o Bashir Ahmad Bhat R/o Arhama, District Shopian, J&K (UT) hereby inform that my name has been wrongly recorded as Shazia Bashir in Aadhaar Card No. 4121 3839 5802. My correct name is Shazi Jan. Now, I am applying for correction of my name in Aadhaar records.

Shazi Jan D/o Bashir Ahmad Bhat R/o Arhama, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Younus Malik F/o Mohammad Ziyaan Malik R/o Hirpora, Tehsil Shopian, J&K (UT) hereby inform that the name of my ward has been wrongly recorded as Mohd Zayeen Malik in Aadhaar Card No. 42078378 5903. The correct name of my ward is Mohammad Ziyaan Malik. Now, I am applying for correction of the name in Aadhaar records.

Mohammad Younus Malik F/o Mohammad Ziyaan Malik R/o Hirpora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3886 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Wahid Rafi S/o Mohammad Rafi Khan R/o Hirpora, District Shopian, J&K (UT) hereby inform that my name has been wrongly recorded as Wahid Ah in Aadhaar Card No. 7911 6903 1373. My correct name is Wahid Rafi. Now, I am applying for correction of my name in Aadhaar records.

Wahid Rafi S/o Mohammad Rafi Khan R/o Hirpora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mukhtar Ahmad Panda F/o Sahila Jan R/o Ramnagri, District Shopian, J&K (UT) hereby inform that the name of my ward has been wrongly recorded as Salia Jan in Aadhaar Card No. 3117 8512 0984. The correct name of my ward is Sahila Jan. Now, I am applying for correction of the name in Aadhaar records.

Mukhtar Ahmad Panda F/o Sahila Jan R/o Ramnagri, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3887

NOTIFICATION

I, Zahoor Ahmad Khan S/o Bashir Ahmad Khan R/o Shadab Karewa, District Shopian, J&K (UT) hereby inform that my name has been wrongly recorded as Zahoor Ahmad Manhas in Aadhaar Card No. 6256 8643 5350. My correct name is Zahoor Ahmad Khan. Now, I am applying for correction of my name in Aadhaar records.

Zahoor Ahmad Khan S/o Bashir Ahmad Khan R/o Shadab Karewa, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Younus Sheikh S/o Mohd Ramzan Sheikh R/o Manloo, Tehsil and District Shopian hereby inform the general public that my name has been wrongly recorded as Mohammad Younis Sheikh in my Aadhaar Card bearing No. 6062 2279 8307. My correct and actual name is Mohd Younus Sheikh which is duly recorded in all my personal and official documents. Henceforth, I shall be known and identified by the name Mohd Younus Sheikh for all purposes.

Mohd Younus Sheikh S/o Mohd Ramzan Sheikh R/o Manloo, Tehsil & District Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3888 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Rahti Banu instead of Rahti Begum. Now, I want to apply for its correction.

Rahti Begum W/o Ghulam Hassan Ganie R/o Arhama, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Aarif Mohd Saleem S/o Farooq Ahmad Bhat R/o Urcharsu, Pulwama hereby inform the general public that my name in Aadhaar Card No. 3143 5635 7043 has been wrongly recorded as Mohd Aarif Saleem instead of Aarif Mohd Saleem. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3889

NOTIFICATION

I, Chaman Lal Brahman S/o Late Sh. Gain Chand R/o Chak Malal, Tehsil Khour, District Jammu, UT of J&K do hereby declare that my name Chaman Lal has been wrongly written in my issued Aadhaar Card No. 2069 7282 8680.That my name Chaman Lal Brahman which is correct as per my services book. That my both names Chaman Lal Brahman and Chaman Lal is one and same person. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Sharif S/o Sh Mohd Shafi R/o Sehal Kouri Ber, Tehsil Majalta, District Udhampur have applied for correction of my name which has been wrongly written as Shokat S/o Mohd Abdula instead of correct name Mohd Sharif S/o Sh. Mohd Shafi in my Aadhaar Card bearing No. 9602 4018 3559.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3890 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

The name of my son has been wrongly mentioned in his Aadhaar Card as Shahida Fayaz instead of Shahid Fayaz. Now, I am applying for its correction.

Fayaz Ahmad Mochi F/o Shahid Fayaz R/o Bandgam, Tehsil Magam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card of my ward issued vide Aadhaar No. 4589 7160 9729 his name has been enrolled as Adyan Qaiser instead of Adam Qaiser. Now, I want to apply for its Correction.

Qaiser Bashir F/o Adam Qaiser R/o Budshah Nagar, Natipora, Srinagar, J&K, 190015.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3891

NOTIFICATION

In my Aadhaar Card bearing No. 6651 6243 3686 my name is recorded as Toiba Buchh while as my correct name is Taibah Buchh, Now, the same is to corrected.

Taibah Buchh D/o Wardaha Sayeed Buchh R/o Shivpora, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 5075 5307 9870 my name is recorded as Arshad Mohi Ud Din while as my correct name is Arshid Ahmad Wani. Now, the same is to corrected.

Arshid Ahmad Wani S/o Ghulam Mohi Ud Din Wani R/o Kohan Khan, Dalgate, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3892 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

In my Aadhaar Card bearing No. 6104 3098 1578 my name is recorded as Seerat Farooq while as my correct name is Seerath Farooq. Now, the same is to corrected.

Seerath Farooq D/o Farooq Ahmad Patloo R/O Karpora Khushki, Rainawari, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 5940 4471 3505 my name is recorded as Raveed Ahmad Wani while as my correct name is Raveed Ahmed Wani. Now, the same is to corrected.

Raveed Ahmed Wani S/o Arshad Ahmad Wani R/o Kohan Khan, Dalgate, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3893

NOTIFICATION

In my Aadhaar Card bearing No. 3944 2054 5667 my name is recorded as Butt Sharmeen Shafqat while as my correct name is Bhat Sharmeen Shafqat. Now, the same is to corrected.

Bhat Sharmeen Shafqat D/o Shafqat Amin R/o Arampora, Nawakadal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

NOTIFICATION

I, Kulsoom Begum W/o Ali Mohd Malik R/o Mallan Bathoie, Tehsil Mahore, District Reasi applying for correction of my name which is wrongly written as Kalsoom Begum C/o Badar Din instead of correct Kulsoom Begum W/o Ali Mohd Malik in Aadhaar Card bearing No. 8707 8282 3503 and PAN Card bearing No. FCEPB7418G.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3896 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I. Mumtaza Begum W/o Zakir Hussain R/o Tanta, Tehsil Kahara, District Doda applying for correction of my name which is wrongly written as Mubina Begum instead of correct name Mumtaza Begum in Aadhaar Card bearing No. 4772 1450 5305.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Aslam S/o Hassan Din R/o Thopal, Tehsil Batote, District Ramban declare that my daughter's name has been wrongly written as Aliza Malik in her Aadhaar Card instead of Alisa Malik. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3897

NOTIFICATION

I, Rubina Bano D/o Mohd Latief R/o Parthmulla Gool, Tehsil Gool, District Ramban applying for correction of my name which is wrongly written as Rubeena Bano instead of correct Rubina Bano in my Aadhaar Card bearing No. 2819 7178 6220.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Hamidullah S/o Wali Mohd Batt R/o Dhal Khankoot, Tehsil Mohalla District Doda applying for change of my Child's name from Salim Hamid to Arham in his Aadhaar Card bearing No. 3434 1696 1261.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3898 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Zahir Abass Lohar S/o Nazir Ahmed R/o Dachan Gool, Tehsil Gool, District Ramban applying for correction of my son's name which is wrongly written as Mohamad Monnadear instead of correct Mohd Manavar in his Aadhaar Card bearing No. 4225 3549 1072.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sumaiya Hafiz D/o Hafizullah Shah R/o Gundi Gagarsullah, Tehsil Gool, District Ramban applying for correction of my name which is wrongly written as Sumaya Hafize instead of correct Sumaiya Hafiz in my Aadhaar Card bearing No. 5217 5010 8954.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3899

NOTIFICATION

I, Jamal Din Manas S/o Amir Ud Din R/o Wanding Dharam, Tehsil Gool, District Ramban applying for correction of my son's name which is wrongly written as Mohammad Adnan Manhas instead of correct Mohammad Adnan Manas in his Aadhaar Card bearing No. 3859 4066 5436.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in Aadhaar Card bearing No. 7299 8185 1091 from Shobi Jan to Shobiya Shaban. Now, I am applying for its correction.

Shobiya Shaban D/o Mohd. Shaban Hajam

R/o Lessu Brannard, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3900 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Abdul Sami Pushoo S/o Mohd Ramzan Pushoo R/o Chandihar Wanganpora Edigah, Srinagar, Kashmir Want to correct my name in my JK Bank Passbook branch Nawakadal Srinagar with A/C No. 0249040100016597 from Abdul Sami Pasha To Abdul Sami Pushoo a per my Aadhaar Card No. 8190 7525 4286 ,Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is for the information to the general public that I intend to correct the name on my Aadhaar Card bearing No. 2098 6659 6169 from Sarwah to Sarah W/o Ghulam Hassan Mir R/o Syedpora, Hamchi, Srinagar as per my domicile certificate. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3901

NOTIFICATION

I, Mushtaq Ahmed S/o Muzffar Hussain R/o Kallar Kattal, Tehsil Surankote, District Poonch applying for correction of my child's name which is wrongly written as Zulfqar Ahmed in Aadhaar Card bearing registration No. 2002 6599 8557 instead of correct name Zulafqar Ahmed Awan. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Lala Loan S/o Ab Jabar Loan R/o Darpora Lolab do hereby declare that my name has been wrongly mentioned as Lal Din Lone in Aadhaar records. The correct name is Lala Loan. Now, I am applying for correction in the Aadhaar Card records accordingly.

Lala Loan S/o Ab Jabar Loan

R/o Darpora, Lolab, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card name under No. 2926 9744 1947 from Nazmeena Begum to Nazmeena Akhtar. Now, I am applying for its correction.

Nazmeena Akhtar W/o Layaqat Ali

R/o Thajal, Tehsil Uri, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3904 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I, Subhash Kumar S/o Jagat Ram R/o Chak Medu Sadralian, Tehsil Vijaypur, District Samba, UT of J&K have applied for the correction of my name which has wrongly been mentioned in Aadhaar Card bearing No.7525 7333 4347 as Subhash Kumar instead of Correct name Subash Kumar. Now, I am going to apply for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Majeed S/o Abdul Qayoom R/o Village Husplote, Tehsil Thannamandi, District Rajouri notify that by mistake my son's name is mentioned as Rehan Majid instead of Mohd Rehan in his Aadhaar Card 2204 1915 2396 whose correct name is Mohd Rehan. Now, I want to change his name in Aadhaar Card as per birth certificate.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3905

NOTIFICATION

NOTIFICATION

It is to inform the general public that in Aadhaar Card records my ward's name is wrongly entered as Saqib Khan instead of Saqib Ahmad Gojar Khatana. Now, I want to correct this.

Showkat Ahmad Gojar Khatana F/o Saqib Ahmad Gojar Khatana R/o Sheikhpora, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Tanveer Ahmad Lone F/o Alishba Tanveer R/o Khawarpara, Karnah, Kupwara hereby declare that my Daughter's name has been wrongly mentioned as Lone Alishba Tanveer in Aadhaar records. The correct name is Alishba Tanveer. Now, I am applying for correction in her aadhar card records accodingly.

Tanveer Ahmad Lone F/o Alishba Tanveer R/o Khawarpara, Karnah, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3908 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

I want to correct the name of my daughter in Aadhaar Card bearing No. 6239 9819 8980 from Nabeeha Sajad to Malik Nabeeha Sajad. Now, I am applying for its correction.

Sajad Ahmad Malik F/o Malik Nabeeha Sajad R/o Bragam, Tehsil Dooru, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name and DoB has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 4108 0513 3467 as Makaya Yousuf and DoB 01-02- 2013 instead of Maika Yousuf and DoB 15-03-2016. Now, I am applying for its correction.

Maika Yousuf D/o Mohammad Yousuf R/o Agroo Devsar, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3909

NOTIFICATION

I want to correct the name of my daughter in Aadhaar Card bearing No. 4388 4361 1358 from Munaza Yaqoob to Eliza Bashir. Now, I am applying for its correction.

Bashir Ahmad Naikoo F/o Eliza Bashir R/o Boongund, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, have changed my name from (old name) Ab. Gani Chopan to (new Name) Shameem Shamshad Chopan. In future, I will be known as (new Name) Shameem Shamshad Chopan for all purposes including legal, social and official matters.

Shameem Shamshad Chopan S/o Ab. Aziz Chopan R/o Bragam, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3910 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No.16

NOTIFICATION

This is for information to the general public that my name has been wrongly mentioned as Srij Ud Din Jahara instead of Sirajal Ud Din on my Aadhaar Card. Now, I am applying for correction of my name on my Aadhar card.

Sirajal Ud Din S/o Najar Jahara R/o Brenwar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that I want to change the name on Bank Passbook bearing Account No. 0379040100006513 from Khatija Altaf to Neefu Altaf.

Neefu Altaf D/o Mohd Altaf Malik R/o Sandoo, Anantnag,

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3911

NOTIFICATION

I want to Correct my Aadhaar Card name bearing No. 5240 2371 0887 from Sameena Jan to Sumaya Jan. Now, I am applying for its Correction.

Sumaya Jan D/o Noor Mohd Khan R/o Narizab, Kalaroos.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bhart Bhadur S/o Sh Jeet kumar R/o Village Dhanori, Tehsil & District Udhampur, Jammu and Kashmir, UT, 182101 declare that my name has been wrongly written as Bharat Kumar instead of Bharat Bhadur in my Aadhaar Card bearing Aadhaar No. 2693 9696 0170. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3912 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 2284 6557 2040 my name

has been enrolled as Masrat instead of Masarat. Now, I want to apply for

it's Correction.

Masarat W/o Nazir Ahmad Dar

R/o Nowgam Byepass Srinagar, J&K-19001.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is for the information of the general public that my name has	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

been wrongly recorded in my Aadhaar Card as Beenisha Majeed, which is

incorrect. My correct name is Beenish Majeed.Now,I want to apply for its

correction.

Beenish Majeed

R/o Behrampora Tehsil, Watergam District, Baramulla.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3913

NOTIFICATION

I, Aditya Gill S/o Stipn Masih R/o Gigrial, Tehsil Khour, District

Jammu, UT of J&K, have applied for the correction of my Father's name

which has wrongly mentioned in School certificate record & Aadhaar

Card as Stifan Gill and Stifan instead of Stipn Masih. Now, I am going to

apply for the correction of the same.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Ahmad Deedad instead of Zubair Ahmad Deedad R/o Gagal. Now, I

want to apply for its correction.

Ab. Majeed Deedad F/o Zubair Ahmad Deedad

R/o Gagal Lolab.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3914 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Shazia Rashid D/o Abdul Rashid Wani R/o Buzgoo, Nilnag, hereby

declare that due to an inadvertent error, my name and DoB have been

incorrectly recorded in my Aadhaar Card bearing Aadhaar No 6033 0303

4299 as Sahaziya Rashid DoB 07/04/1990 instead of Shazia Rashid

Correct DoB 06/05/1999.Now the same is to be corrected.

Shazia Rashid D/o Abdul Rashid Wani

R/o Buzgoo, Nilnag.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I want to correct my name in Aadhaar Card bearing No. 7973 2014	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Aabroo Jan W/o Abdul Rashid Dar R/o Doulat Abad Khanyar, Srinagar. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3915

NOTIFICATION

I, Arafa Akhter C/o Bilal Ahmad Sheikh R/o Gola Pora, Summer

Bugh, Budgam, hereby inform that my name has been incorrectly

mentioned in my Aadhaar Card bearing No. 3523 7481 8522 as Arifa

Akhter instead of my correct name Arafa Akhter. Now it needs correction.

Arafa Akhter C/o Bilal Ahmad Sheikh

R/o Gola Pora Summer Bugh, Budgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Parveen Akhter W/o Mohd Farooq R/o Chaktroo, Tehsil Mandi,	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

District Poonch, do hereby declare that the name and DoB of my son have

been wrongly written on Aadhaar record as Aamir Farooq, DoB 01-08-

2017, whereas the correct name and DoB are Aamir Raza, DoB 27-02-

2019. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3916 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified for the information of the general public that the

name of my daughter has been wrongly recorded in her Aadhaar Card

bearing No. 5068 5636 9257 as Rubana Bano with father's name Mohd

Yousif. The correct name of my daughter is Rubeena Bano and the correct

father's name is Mohd Yousaf. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

enrolled as Ruhi instead of Rohee. Now, I want to apply for it's

Correction.

Rohee W/o Farooq Ahmad Malik

R/o Lasjan District,Srinagar Jammu and Kashmir-191101.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3917

NOTIFICATION

It is information for general public that my name has been wrongly

mentioned in Aadhaar Card bearing Aadhar No. 8225 0652 9448 as Shah

Imran Shah Instead of Peer Imran S/o Peer Anayat Ullah R/o Qasba

Khull Teh. D.H.Pora Distt. Kulgam. Now, I am applying for its

correction.

Peer Imran S/o Peer Anayat Ullah

R/o Qasba Khull Teh. D.H.Pora Distt. Kulgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Jozia Jan W/o Reyaz Ahmad Najar R/o Noorbagh Kulgam	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

entered in Aadhaar Card Under Aadhaar No. 6227 4883 0077 as Jawahira

instead instead of Jozia Jan. Now, I want to apply for its correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3918 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is informed for general public that the name of my ward has been

wrongly mentioned in Aadhaar Card bearing Aadhaar No. 4010 5422

5324 as Hamza Ah S/o Gh Nabi Sheikh Instead of Sheikh Mohammad

Hamza S/o Ghulam Nabi Sheikh R/o Ragi Pora Teh. D.H.Pora Distt.

Kulgam. Now, I am applying for its correction.

Ghulam Nabi Sheikh F/o Sheikh Mohammad Hamza

R/o Ragi Pora, Teh. D.H.Pora Distt. Kulgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In my Aadhaar Card bearing No. 6828 8157 5386 my name and DoB	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Gower Banoo W/o Bashir Ahmad Dar R/o Pahloo Kulgam. It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3919

NOTIFICATION

In Aadhaar recoard bearing No. 3028 3316 4960 my ward's name

recorded as Aabroo Firdous instead of Aabiro Firdous. It needs

correction.

Firdous Ahmad Malik F/o Aabiro Firdous

R/o Chancer Kulgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is to inform for general public that my name is wrongly entered	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

as Zubeida Bano in Aadhaar Card while my correct name is Zahida

Akhter. Now it needs correction.

Zahida Akhter W/o Imtiyaz Ahmad Mir

R/o Lasjan Tehsil Pantha Chowk Sgr.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3920 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

This is to inform to general public that my son's name has been

wrongly mentioned in his Aadhaar Card bearing No.7758 5319 1370.

Now, I want to change my son's name from Adhan Farooq (old name) to

Adnan Farooq Bhat (new name).

Farooq Ahmad Bhat F/o Adnan Farooq Bhat

R/o Dardpora lolab 193223

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Mudasir Ahmad Dar S/o Ghulam Ahmad Dar R/o Krankshivan	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Sopore Baramulla Jammu and Kashmir 193202 do hereby declare that I

have changed my name from Miudasir Ahmad Dar to Mudasir Ahmad

Dar for all purpose. Including Aadhaar Card bearing Aadhaar No. 9562

9832 1802 Henceforth, I shall be known as Mudasir Ahmad Dar.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3921

NOTIFICATION

I, Ghulam Hyder Chothed F/o Siyda Bano, R/o Thune Kangan, Tehsil kangan, District, Ganderbal, UT of Jammu & Kashmir, do hereby solemnly affirm and declare to the general public that the name of my child has been wrongly recorded in the Date of Birth Certificate as Sidiya Bano which is incorrect.The correct name of my child is Siyda Bano and her actual and correct DoB is 22-12-2010, as per the hospital record.Now it needs correction.

Ghulam Hyder Chothed F/o Siyda Bano R/o Thune Kangan, Tehsil Kangan, District Ganderbal, J&K. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I have changed my name from (old name) Jiyal Sajad Reshi to (new	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Azlan Sajad Reshi S/o Sajad Yousuf Reshi R/o Abu Bakar Colony Habbak. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

3922 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Maqsud Ahmad Sheikh, S/o Ab Rehman Sheikh R/o Laribal Krandigam Bijbehara, District Anantnag, do hereby inform the general public that my name & Parentage has been wrongly mentioned in my Aadhaar Card as Maqsood Ahmad Sheikh S/o Abdul Rehman Sheikh. That the correct and actual name & Parentage is Maqsud Ahmad Sheikh S/o Ab Rehman Sheikh respectively.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Shobha Kumari Rokri D/o Janeet Raj Sawhney R/o 2/110 Indira	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Vihar Old Janipur, Jammu hereby declare that I have changed my name

from Shohba Kumari Rokri to Shobha Rokri. My DoB is 15-08-1962, I

further declare that both the names mentioned above belongs to the same

person.Now it needs correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3923

NOTIFICATION

I want to correct the name in my Aadhaar Card bearing No. 8045

7682 7976 from Gulshan Bano to Gulshana Hassan. Now, I am applying

for this correction.

Gulshana Hassan D/o Ghulam Hassan Sofi

R/o Bagathpora Tehsil Handwara, District, Kupwara -193221.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I have changed my ward's name & mother's name from (Old name)	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Uzair Ahmad mother's name Rafiya, to (New name) Uzair Ahmad War

mother's name Rafiya Latif. In future he will be known as Uzair Ahmad

War mother's name Rafiya Latif (New name).

Javeed Iqbal War F/o Uzair Ahmad War.

It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3924 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

This is to inform to general public, that my child's name has been wrongly mentioned in his Aadhaar Card, bearing No. 2106 2921 3017. Now, I want to change his name from Ayesha Binte Zakir (old name) to Anaya Binte Zakir(new name) as per valid Document records.

Zakir hussain lone F/o Anaya Binte Zakir R/o Sogam Lolab. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is to inform the general public that my name has been wrongly	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 6750 3813 2302. Now, I want to change my name from Jitkor (old name) to Jeet Kaur (new name.

Jeet Kaur W/o Ravinder Singh R/o Heewooder Heudar Budgam, J&K-191111. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3925

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 3592 0065 2269, my name has been enrolled as Tehzeen Yousuf Bhat instead of Tehsina. Now, I want to apply for it's Correction.

Tehsina R/o Athwajan, Pantha Chowk J&K191101. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Suhail Ahmad Pandit S/o Abdul Rashid Pandit R/o Russo Tehsil	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

I, Suhail Ahmad Pandit S/o Abdul Rashid Pandit R/o Russo Tehsil Narbal, District Budgam, UT of Jammu & Kashmir, hereby inform the general public that my name has been wrongly recorded in my Aadhaar Card as Suhail Ahmad Pandith instead of my correct name Suhail Ahmad Pandit. That Suhail Ahmad Pandith and Suhail Ahmad Pandit refer to one and the same person.Now, I am applying for its correction.

Suhail Ahmad Pandit S/o Abdul Rashid Pandit R/o Russo, Tehsil Narbal, District Budgam. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3926 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Vidya Devi W/o Munshi Ram R/o Chak Mathani Tehsil Teryath

District Rajouri J&K declare that my name and DoB in Aadhaar Card

records has been wrongly written as Vidya and DoB 05/07/1960 but my

correct name is Vidya Devi and my correct DoB is 01/07/1950. Now, I

am applying for the correction of my name and DoB.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is for the information of the general public that I intend to correct	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

the name in my Aadhaar Card bearing No. 4816 3455 4208 from Sadiqa

Begum to Sadiqa Mubarak as per my Election Card. Now it needs

correction.

Sadiqa Mubarak It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3927

NOTIFICATION

I, Ifit Bano D/o Mohammad Sadeeq Khan R/o Sultan Daki Tehsil Uri District Baramulla J&K do hereby inform the general public that my name has been wrongly recorded as Afeat Bano D/o Mohammad Sadeeq Khan R/o Sultan Daki Tehsil Uri in Aadhaar record vide Aadhaar No. 3670 0742 0740 while as my correct name is Ifit Bano D/o Mohammad Sadeeq Khan R/o Sultan Daki Tehsil Uri District Baramulla and the same is to be corrected..

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In the Aadhaar Card of my ward issued vide Aadhaar No. 3475 4205	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Mohammad Rafeeq Najar F/o Muskaan Jan R/o Saitang, Lasjan Srinagar, J&K-191101. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3928 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Rafiq Ahmad Malik S/o Gh Mohd Malik, R/o Loctipora Hazifabad

Bijbehara, District Anantnag, do hereby inform the general public that my

name has been wrongly mentioned in my Aadhaar Card as Mohd Rafiq

Malik. That the correct and actual name is Rafiq Ahmad Malik. Now it

needs correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Reasi. My ward's name is wrongly written in the Aadhaar Card as Mohd

Tosif Lohar instead of Mohd Tosif. Now it needs correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3929

NOTIFICATION

I, Mehfooza Bano W/o Bashir Ahmad Lone R/o Darpora Lolab state that my name is wrongly entered in the Aadhaar Card as Mehfooza Begum W/o Bashir Ahmad Lone instead of Mehfooza Bano W/o Bashir Ahmad Lone R/o Darpora. As my real name in my all documents is mentioned as Mehfooza Bano W/o Bashir Ahmad Lone. Now I want to apply for its Correction.

Mehfooza Bano W/o Bashir Ahmad Lone R/o Darpora (Lolab). It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In the Aadhaar Card vide Aadhaar No. 9245 9129 3020, my name	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Razia Masarat W/o Fayaz Ahmad Bhat R/o Batwara Indra Nagar, J&K-190004. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

3930 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 8161 8332 7640, my name

has been enrolled as Ajaz Ahmad Sheikh instead of Ayjaz Ahmad Shieak.

Now, I want to apply for it's Correction.

Ayjaz Ahmad Shieak S/o Abdul Gani Sheikh

R/o Boni Shah Krali Pora, Bagh Mehtab J&K 190019.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In the Aadhaar Card of my ward issued vide Aadhaar No. 4716	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

7446 1974, his name has been enrolled as Ziyan Ramzan Gilloo instead of

Shahan Gillo. Now, I want to apply for it's Correction.

Mohammad Ramzan Gilloo F/o Shahan Gillo

R/o Anchar Soura Srinagar J&K-90011.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3931

NOTIFICATION

In the Aadhaar Card of my ward issued vide Aadhaar No. 4716

7446 1974, his name has been enrolled as Ziyan Ramzan Gilloo instead of

Shahan Gillo. Now, I want to apply for it's Correction.

Mohammad Ramzan Gilloo F/o Shahan Gillo

R/o Anchar Soura Srinagar, J&K-90011.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is to inform the general public that in Aadhaar Card records my	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

name is wrongly written as Waseem Akram instead of Waseem Qasim

Khan Gojar. Now, I want to apply for its correction.

Waseem Qasim Khan Gojar S/o Mohd Qasim Khan Gojar

R/o Brariangan Uttersoo Shangus Anantnag.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3932 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is information to the general public that my name in Aadhaar Card

has been wrongly entered as Noori Bano while my correct name is Zeba

Begum. Now, I want the same to be corrected.

Zeba Begum W/o Mohammad Iqbal Rather

R/o Panchpora Marhama Bijbehara.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Mandi Bakshi Nagar Jammu applying for correction of my father's name

which is wrongly written as Vinod Sharma instead of correct Surinder

Khajuria in PAN Card bearing No. AJIPB0518R.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3933

NOTIFICATION

It is notified for the information of the general public that my name

in my Aadhaar Card has been wrongly entered as Rafi Gulzar while my

correct name is Rafia Gulzar. Now, I want the same to be corrected

Rafia Gulzar D/o Gulzar Ahmad Teeli

R/o Banderpora Bijbehara Anantnag.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

0962 3192 from Zanab Gazali to Zainab Noor. Now, I am applying for the

Correction.

Zainab Noor D/o Ab Waheed Bhat

R/o Chalgund Hayhama.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3934 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 4629

0946 4713 from Rafiya Bashir to Rafeyah Aleem. Now, I am applying for

the correction.

Rafeyah Aleem D/o Bashir Ahmad Sheikh

R/o Dard Harie.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, want to correct my Aadhaar Card's name bearing No. 9781 2560	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

7669 from Sohebh Ahmad Khan to Sohaib Ahmad Khan. Now, I am

applying for the Correction.

Sohaib Ahmad Khan F/o Javid Ahmad Khan

R/o Mandian, Keran.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3935

NOTIFICATION

It is hereby notified for the information of the general public that my name has been wrongly recorded in Aadhaar Card bearing No. 6713 0680 2755 as Ghulam Mohammad Bhat. My correct and actual name, as recorded in my Domicile Certificate and other valid documents as Gh Mohd Bhat. Now, it needs correction.

Gh Mohd Bhat S/o Habib Ullah Bhat R/o Karahama, Tehsil Kawarhama, District Baramulla, J&K (UT). It is certified that I have complied with other legal requirements in this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In Aadhaar Card bearing number 6259 1507 5280, My name has been	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

instead of Amjid Manzoor S/o Manzoor Ahmad Mandad R/o GB Qasba

Khull Teh, D.H. Pora, Dist. Kulgam. Now, it needs Correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3936 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name in Aadhaar Card bearing No.7968 4651

2381 from Asmat To Sami.Now, I am applying for its correction.

Sami D/o Habib Ullah Wani

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

mentioned in Aadhaar Card bearing Aadhaar No. 8977 8518 2417 as

Ghulam Nabi Naik Instead of Gh Nabi Naik S/o Ali Mohd Naik R/o

Mirwani Tehsil DH Pora Distt. Kulgam. Now, I am applying for its

correction.

Gh Nabi Naik S/o Ali Mohd Naik

R/o Mirwani Tehsil DH Pora Distt. Kulgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3937

NOTIFICATION

It is to inform the general public that in my JK Bank Account Bearing Act No. 0137040100016291 my name is wrongly entered as Sabreena Bashir instead of Samreena Bashir. Now, I want to correct this.

Samreena Bashir D/o Bashir Ahmad Bond R/o Shangus Anantnag.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

8970 1416 from Umber Javid to Umar Javid. Now, I am applying for its

Correction.

Umar Javid S/o Javid Ahmad Khatana

R/o Kundian Keran.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3938 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 2785 7597 8976 my name

and DoB has been recorded as Hajra Begam and DoB as 22/03/1948

instead of Hajira DoB 02/04/1962.Now, it needs correction/rectification.

Hajira W/o Ali Mohammad Bhat

R/o Village Khanpora District, Budgam.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION In the Aadhaar Card vide Aadhaar No. 2057 5450 8303, my name	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

In the Aadhaar Card vide Aadhaar No. 2057 5450 8303, my name has been enrolled as Moviya Mehraj instead of Movid Mehraj. Now, I want to apply for it's correction.

Movid Mehraj S/o Mehraj Ud Din Bhat R/o Nathpora Bandipora J&K-193502. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3939

NOTIFICATION

It is hereby notified that in my Aadhaar Card my name has been

entered as Rahillah Jan instead of Raheela Shabir. Now, I have applied for

its correction.

Raheela Shabir D/o Shabir Ahmad Lone

R/o Nargistan Tral Pulwama 192123.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION This is inform to general public that I, Shakoor Ahmad F/o Sadiq	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Shakoor R/o Dhani Karnah Kupwara do hereby declare that my Son's

name has been wrongly mentioned as Mohd Sadiq in his Aadhaar records.

The correct name is Sadiq Shakoor.Now, I am applying for its correction.

Shakoor Ahmad F/o Sadiq Shakoor

R/o Dhani Karnah District Kupwara.

It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3940 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is notified for the information of the general public that my name

in the Aadhaar Card has been wrongly entered as Raozia Jan while my

correct name is Rozia Jan. Now, I want the same to be corrected.

Rozia Jan D/o Ab Salam Rather

R/o Chandpora Bijbehara Anantnag.

It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Tehsil & District Bandipora, Union Territory of J&K, do hereby inform

the general public that my name has been wrongly recorded as Abida

Hussain in the Aadhaar Card bearing No. 8472 8284 4560. My correct

and actual name is Sabreena Bano Now,it needs correction.

Sabreena Bano D/o Ghulam Hussain Bhat

R/o Arin Dardpora, Bandipora.

It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3941

NOTIFICATION

I, Jivanjot Singh Datta S/o Kuldeep Singh R/o Ward No. 17 Mohalla

Khalsa Chowk Tehsil Haveli District Poonch applying for correction of

my name which is wrongly written as Jivanjot Singh instead of correct

name Jivanjot Singh Datta in Aadhaar Card.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

4559 5740 from Ahmad Shahzad to Ahmed Shehzad. Now, I am applying

for the Correction.

Ahmed Shehzad Sheikh S/o Bashir Ahmad Sheikh

R/o Dard Harie.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3942 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION My particulars have been wrongly mentioned in the Aadhaar Card bearing No. 5512 4213 1190 as Habsa jan D/o Jan Mohmed Ganai R/o Chundina Ganderbal while as my correct particulars as per School Certificate is Hafsa Jan D/o John Mohammad Ganie R/o Chundina Ganderbal. Now, I want its correction.

Hafsa Jan D/o John Mohammad Ganie R/o Chundina Ganderbal. It is certified that I have complied with other legal requirements in

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Mehjabeen D/o Ab Rashid Reshi, R/o Abanshah Khushipora	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

I, Mehjabeen D/o Ab Rashid Reshi, R/o Abanshah Khushipora Tehsil Shalteng District, Srinagar, wants to submit that my actual name is Mehjabeen and my name in my Aadhaar Card bearing No. 8811 8533 9106 is wrongly recorded as Mehjabeena. Further both names Mehjabeena and Mehjabeen belong to one and a same person. Now, I want rectification of the same.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3943

NOTIFICATION

I, Bano Bibi W/o Shah Mohd R/o Village Hartaryan Tehsil and

District Udhampur declare that my Son's name has been wrongly written

in his Aadhaar Card bearing No. 2151 9823 4552 as Lalab Hussain

instead of Talab Hussain .Now, i want to apply for its Correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

my name is wrongly written as Asif Ahmad Khan instead of Mohamad

Asif Khan. Now, I want to apply for its correction.

Mohamad Asif Khan S/o Bashir Ahmad Khan

R/o Allachizab Kupwara.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3944 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Shahzada Banoo instead of Shahzada Begum and also DoB is wrongly written as 04.11.1975 instead of 01.03.1969. Now, I want to apply for its correction.

Shahzada Begum W/o Mohd Altaf Malik R/o 120 Gousiya Mohalla Bindoo Zalangam Kokernag, Anantnag. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION My particulars has been wrongly mentioned in my Aadhaar Card	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

My particulars has been wrongly mentioned in my Aadhaar Card bearing No. 5359 0016 3127 record as Jahan Zaib Khan S/o Umer jan R/o Wayiloo Bala Ganderbal while as my correct particulars as per Service Book is Jahanzab Khan S/o Umer Jan R/o Wayiloo Bala Ganderbal. Now, I want its correction.

Jahanzab Khan S/o Umer Jan R/o Wayiloo Bala Ganderbal.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3945

NOTIFICATION

It is notified for the information of the general public that my Ward's name in Aadhaar Card has been wrongly entered as Shuraim Bin Rasiq while my Ward's correct name is Mohammad Shuraim Dar. Now, I want the same to be corrected.

Samee Akther M/o Mohammad Shuraim Dar R/o Sirhama Srigufwara Anantnag. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION It is notified for the information of the general public that my name	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Bhat Arjuman Bashir while my correct name is Bhat Arojma Bashir. Now, I want the same to be corrected.

Bhat Arojma Bashir D/o Bashir Ahmad Bhat R/o Hakura Badasgam, Anantnag. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

3946 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

In the Aadhaar Card vide Aadhaar No. 7297 4474 8571, my name has been enrolled as Abdul Rahman Jaan instead of Jan Abdur Rehman. Now, I want to apply for it's Correction.

Jan Abdur Rehman S/o Ali Mohammad Jaan R/o Near Main Road, Hardu Surash, Khag Badgam, J&K 193411. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

In Muncipal records DoB Certificate of my ward's name has been recorded as Taimoor Tawseef instead of Mohammad Taimoor Tawseef. Now, I am applying for its correction.

Tawseef Ahmad Itoo F/o Mohammad Taimoor Tawseef R/o Pambi Kulgam. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3947

NOTIFICATION

This is to inform to general public, that my child's name has been wrongly mentioned in his Aadhaar Card, bearing No. 5762 0200 1079. Now, I want to change his name from Ahmad Mehraj (old name) to Imaad Mehraj Shah(new name).

Imaad Mehraj Shah F/o Mehraj ud Din Shah R/o Dardpora lolab. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

name is wrongly written as Mohammad Humam instead of Mohammad

Humaid Beigh. Now, I want to apply for its correction.

Mohammad Humaid Beigh S/o Mushtaq Ahmad Beigh

R/o Wani Mohalla Upper Brein Srinagar.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3948 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar card bearing

Aadhaar No. 2821 0190 3141 Umeira Qadir instead of Umerah Qadir D/o

Ghulam Qadir Beigh R/o Beerwah. Now, I am applying for its correction.

Umerah Qadir D/o Ghulam Qadir Beigh

R/o Beerwah.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of
———— NOTIFICATION My name has been wrongly written in Aadhaar Card bearing No.	Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3648 2627 7775 as Mohd Faheem Didad While my correct name is

Faheem Hassan Didad. Now, I have applied for the correction of the

same.

Faheem Hassan Didad S/o Gh Hassan Didad

R/o Lolab Kupwara.

It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.
————	By order. General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3949

NOTIFICATION

I, Roshan Din S/o Bashir Ahmed R/o TuksonTehsil Mahore District

Reasi. My child's name is wrongly written on Aadhaar Card as Aitfa

instead of Atifa. Now, it needs correction.

It is certified that I have complied with other legal requirements in

this connection.

	Notification
———— NOTIFICATION	No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

I, Koushel Gupta, S/o Sanjay Gupta, resident of Fruit Mandi, Parimpora, SrinagarJ&K, hereby inform the general public that my name and DoB have been incorrectly recorded in my Aadhaar Card Bearing No. 5374 5094 1353, as Koshal Kumar S/o Sanjay Kumar Sah DoB 07/01/2007 instead of correct name Koushel Gupta S/o Sanjay Gupta Date of Birth 07/01/2008. Now it needs correction.

Koushel Gupta S/o Sanjay Gupta R/o Fruit Mandi,Parimpora,Srinagar. It is certified that I have complied with other legal requirements in

this connection.

	Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
————	misrepresentation etc. By order. General Manager, Government Press, Srinagar.

3950 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No 7021 9954 1501 from Sonaber Jan to Snober Mohi Ud Din. Now, it needs correction.

Snober Mohi Ud Din D/o Ghulam Mohi Ud Din Sofi R/o Baki Aker, Handwara, Kupwara, Jammu and Kashmir-193221.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 4386 0584 6796 from Huzaib Javid to Syed Mohammad Huzaif. Now, it needs correction.

Syed Mohammad Huzaif S/o Syed Javaid Ahmad R/o Kargam, Langate, Kupwara, Jammu and Kashmir-193302.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3951

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 6373 99498731 from Ulfat Manzoor to Ulfatha Akhter. Now, it needs correction.

Ulfatha Akhter D/o Manzoor Ahmad Magry R/o Kandi Khass, Kupwara, Jammu and Kashmir-193221.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my daughters Aadhaar Card bearing No. 9496 8749 6211 from Zohra Dilshad to Zehra Dilshad. Now, it needs correction.

Zehra Dilshad D/o Dilshad Rashid Sheikh R/o Chotipora, Handwara, Kupwara, Jammu and Kashmir-193221.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3952 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified for the information of the general public that my name has been incorrectly recorded in my Aadhaar Card bearing Aadhaar No. XXXX XXXX 0423 as Seerat Jaan instead of my correct name Seerat Ashraf. Now, I intend to apply for correction of my name in the Aadhaar records from Seerat Jaan to Seerat Ashraf.

Seerat Ashraf D/o Mohammad Ashraf Mir R/o Logriwalpora, District Baramulla, Jammu & Kashmir.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shabeer Ahmad Malla S/o Gh Rasool R/o Gous Abad, Sopore, Baramulla, Jammu & Kashmir-193201 do hereby declare that I have changed my name from Shabbir Ahmed Mala to Shabeer Ahmad Malla for all purposes including Aadhaar Card bearing No. 8982 5551 4970 Henceforth, I shall be known as Shabeer Ahmad Malla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3953

NOTIFICATION

I, Angrez Singh S/o Krishan Lal R/o Chakka Kundi, Tehsil Rajgarh, District Ramban, state that my name has been wrongly recorded in my Aadhaar Card bearing No. 3496 94023379 as Angraz Singh instead of Angrez Singh as per my Election Card. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bablu Kumar S/o Kunju Ram R/o Jogwan, Tehsil Khour, District Jammu have changed name of my son from Kavish Sharma to Sarvagya Sharma. Now, I want this to be changed.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3954 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Tehmima Tabassum D/o Mohd Shafi Thachu R/o Bhimdassa, Tehsil Gool, District Ramban Aadhaar No. 8057 4458 4708 solemnly declare that my name has been wrongly entered in Aadhaar Card as Tehmima Tubsum instead of Tehmima Tabassum. Resultantly, I am applying for correction of the same in my Aadhaar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

3956 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my Aadhaar Card name and parentage under No. 3224 7047 3185 from Mohammad Shafi S/o Habibullah Chalko to Mohd Shafi S/o Khaja Habibullah Chalkoo. Now, I am applying for its correction.

Mohd Shafi S/o Khaja Habibullah Chalkoo R/o Silikote A/P Nowpora, Salamabad, Tehsil Uri.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bazilla Mushtaq D/o Mushtaq Ahmad Mir R/o Dupathyar, Tehsil Bijbehara, District Anantnag, state that my name has been wrongly mentioned in my Aadhaar Card as Bazila Jan whileas my correct and actual name is Bazilla Mushtaq. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3957

NOTIFICATION

I, Ms. Ulfata Akhter D/o Abdul Wahab Chopan R/o Yarmuqam Manigam Lar, Tehsil Lar, District Ganderbal, Jammu & Kashmir, state that my name, my father's name, and my DoB have been incorrectly recorded in my Aadhaar Card as Ulfat Akhter D/o Ab Wahab Chopan and DoB 10-09-1998 respectively. My correct particulars are Ulfata Akhter D/o Abdul Wahab Chopan DoB 15-12-2000. Now, I want its correction.

Ulfata Akhter D/o Abdul Wahab Chopan R/o Yarmuqam Manigam Lar, Tehsil Lar, District Ganderbal, J&K.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is to inform the general public that in my Aadhaar Card name and father's name is wrongly entered as Rafi Jan D/o Ab Majid Dar instead of Rafiya Majeed D/o Ab Majeed Dar. Now, I want to correct this.

Rafiya Majeed D/o Ab Majeed Dar R/o Nagam Kokernag, Teshil Kokernag, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3958 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Aamir Rasool Shah S/o Ghulam Rasool Shah R/o Abu Bakar Colony, Naseem Bagh Habbak, Srinagar, state that I have changed the name of my ward from Zahil Aamir to Arham Aamir Shah. The correct name is duly recorded in his Birth Certificate bearing Registration No. JK- ULB-CBC/2026/23985. I now intend to update his Aadhaar Card bearing No. 6546 0157 9056, which currently reflects his former name, Zahil Aamir.

Aamir Rasool Shah S/o Ghulam Rasool Shah R/o Abu Bakar Colony, Naseem Bagh Habbak, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card vide No. 9103 4962 4997, my name has been enrolled as Suyara instead of Suriya Begum. Now, I want to apply for it's correction.

Suriya Begum W/o Mehraj Ud Din Bhat R/o Nathpora, Bandipora, J&K–193502.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3959

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned on Aadhaar Card as Ateeq Bano instead of Ateeqa Bano. Now, I want to apply for its correction.

Ateeqa Bano D/o Mohammad Shafi Badhan R/o Tad Karnah, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned on Aadhaar Card as Ayesha Shafi instead of Sheikh Ayesha Akhter and also DoB is wrongly mentioned as 02-07-2001 instead of 21-07-2003. Now, I want to apply for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3960 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my daughter's name in Aadhaar Card bearing No. 2108 4447 7471 from Kounsar Naz D/o Mohammad Hussain Cooly to Kousar Naz D/o Mohammad Hussain Cooly. Now, I am applying for its correction.

Mohammad Hussain Cooley F/o Kousar Naz R/o Margibal, Tehsil DH Pora, District Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Radhu Devi W/o Sh Som Raj R/o Village Daboh, Tehsil & District Samba. My name is wrongly written in my Aadhaar Card bearing No. 8246 6655 5254 as Rani Devi but my correct name is Radhu Devi. Now, I am applying for the necessary correction in the name.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3961

NOTIFICATION

It is hereby notified that in my Aadhaar Card my name has been entered as Safan Jahangir instead of Saifan Jahangir. Now, I have applied for the necessary correction.

Saifan Jahangir S/o Jahangir Ahmad Wani R/o Seer, Tral, Pulwama-192123.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that in my Aadhaar Card bearing Registration No. 6681 8455 4042, my name has been mistakenly mentioned as Zeeshan Jabbar S/o Ab Jabbar Lone, while as my actual and correct name as per my Domicile Certificate is Zeeshan Jabbar Lone S/o Ab Jabbar Lone. Now, I want to apply for its correction.

Zeeshan Jabbar Lone S/o Ab Jabbar Lone R/o Shah pora (Achura Chowrwan) Gurez, District Bandipora, Jammu and Kashmir, India, Pin code-193503.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3962 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name in Aadhaar Card bearing No. 2018 6116 6275 from Malik Shazia to Shazia Aslam. Now, I am applying for its correction.

Shazia Aslam W/o Malik Ishfaq Ahmad R/o Malikpora, Verinag, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar Card bearing No. 8097 9306 5317, the name of my son is recorded as Hadi Rouf Mir while as his actual and correct name is Mohammad Haadi Mir. Now, change/correction is required.

Rouf Ahmad Mir F/o Mohammad Haadi Mir R/o Yatoo Mohalla, Shivpora, Batwara, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3963

NOTIFICATION

My ward's name was wrongly mentioned in Aadhaar Card as Musaib Farooq instead of musaib Farooq Ganaie as per Democile Certificate. Now, I want to change it.

Farooq Ahmad Ganaie F/o musaib Farooq Ganaie R/o Zodder, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is to inform the general public that in my Aadhaar Card name and parentage is wrongly entered as Naziqat Hussain S/o Showkat Ali, instead of Danish Hussain Kasana S/o Showkat Ali Kasana. Now, I want to correct this.

Showkat Ali Kasana F/o Danish Hussain Kasana R/o Jakhani, Teshil Udhampur, District Udhampur.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3964 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified for the information of the general public that the name of my ward has been wrongly recorded as Nayila Fayaz in Aadhaar Card bearing No. 8938 0987 1522, whereas her correct name is Nahida Fayaz as per her DoB and other records. Now, I wants its correction.

Fayaz Ahmad Sofi R/o Buserbugh, Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Farooq Pachoo S/o Ab Gani Pachoo R/o Bajimary Dharam, Tehsil Gool, District Ramban Aadhaar No. 7669 0676 1524 solemnly declare that my name has been wrongly entered in Aadhaar Card as Mohd Farooq instead of Mohd Farooq Pachoo. Resultantly, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3965

NOTIFICATION

In Aadhaar Card my name has been wrongly mentioned as Tanveera Jan W/o Mansoor Ahmad Sheikh R/o Tujan, Pulwama instead of Aliya Hafeez W/o Mansoor Ahmad Shaikh R/o Tujan, Pulwama. So, I want to correct the same.

Aliya Hafeez W/o Mansoor Ahmad Sheikh R/o Tujan, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Raj Ali F/o Azam Khan R/o H.No. Lower Badsoo, Badsu, Jammu, Dansal, J&K-181224 state that my son's name & DoB has wrongly been written as Azem Khan & DoB 01-07-2007 instead of Azam Khan & DoB 01-07-2008 in his Aadhaar Card bearing No. 4590 4798 3386. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3966 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 7047 6630 7710 from Rafiq Ahmad Khan to Mohammad Rafiq Khan. Now, I am applying for the correction.

Mohammad Rafiq Khan S/o Habibullah Khan R/o Waterkhani.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform general public that the name of my daughter, mentioned in her Aadhaar Card, is incorrectly recorded as Zoha Rasheed while as her actual name as per school records is Zoya Rasheed. Now, I want to change her name from (old name) Zoha Rasheed to (new name) Zoya Rasheed. In future, she will be known as Zoya Rasheed.

Abdul Rasheed Lone F/o Zoya Rasheed R/o Hardu Malapora, Magam, Budgam, J&K-193411.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3967

NOTIFICATION

My name and DoB has been wrongly mentioned in my Aadhaar Card as Asrar Sheikh and DoB 15-12-2007 instead of Muhmmad Asrar Sheikh and DoB 28-09-2006. Now, I am applying for its correction.

Muhmmad Asrar Sheikh S/o Abdul Ahad Sheikh R/o Mahla Khotbal, Khanday Pora, Tehsil Khag, Budgam, Cell No. 9103355158.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform that my name has been wrongly mentioned in my Aadhaar Card as Kowsar Jan bearing No. 8014 7421 0501 while as my correct name is Kounser Jan. Now, I want to change my name from Kowsar Jan to Kounser Jan in my Aadhaar Card.

Kounser Jan D/o Ghulam Hassan Ganie R/o Mundah, Dooru, Anantnag, J&K 192212.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3968 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my daughter's name in Aadhaar Card bearing No. 7841 0753 6279 from Merha Jan to Mirha Jan. Now, I am applying for its correction.

Afrooza Akhter W/o Bilal Ahmad Kuttay R/o Badijahlan, Tehsil DH Pora, District Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 7175 2541 2069 from Zaheer Ahmad S/o Sariya Begum to Zahid Ahmad Tass S/o Nazir Ahmad Tass. Now, I am applying for the correction.

Zahid Ahmad Tass S/o Nazir Ahmad Tass R/o Moori Kothain, Kalarooch.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3969

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 7476 2157 5456 from Ruvail Ahmad S/o Sariya Begum to Revail Ahmad Tass S/o Nazir Ahmad Tass. Now, I am applying for the correction.

Revail Ahmad Tass S/o Nazir Ahmad Tass R/o Moori Kothain, Kalarooch.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Puran Chand S/o Baju Ram R/o Village Barolla, Tehsil & District Udhampur applying for correction of my son's name which is wrongly written as Krish Kumar instead of correct Krrish Kumar in his Aadhaar Card bearing No. 6259-9708-3834. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3970 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

This is to inform to the general public that my name and father's name has been wrongly mentioned in Aadhaar Card bearing No. 7015 1357 0515 as Arjuman Majeed D/o Abdul Majeed Mir instead of Arjumand Majeed D/o Ab Majeed Mir respectively. Now, I am applying for the corrections of the same.

Arjumand Majeed D/o Ab Majeed Mir R/o Barwulla, Kangan, Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform that my name has been wrongly written as Shouqiyq Mushtaq on the Aadhaar Card No. 9818 9730 8530 but my actual name is Shouqiya Mushtaq. So, I want to correct my name it to Shouqiya Mushtaq. Shouqiya Mushtaq D/o Mushtaq Ahmad Dar R/o Saidpora, Sopore, Baramulla, Jammu and Kashmir-193202.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3971

NOTIFICATION

NOTIFICATION

In the Aadhaar Card vide No. 4406 4439 5714, my name has been enrolled as Afrooza instead of Mahmooda. Now, I want to apply for it's correction.

Mahmooda C/o Mushtaq Ahmad Sheergojri R/o Pulwama, Kakapora, J&K-192304.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of my daughter has been wrongly mentioned in his Aadhaar card bearing No. 5517 5881 3110 as Bisma Nazir instead of Bismah Nazir. Now, I am applying for its correction.

Nazir Ahmad Mir F/o Bismah Nazir R/o Charangam, Beerwah-JK, P.No. 9103181704.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3974 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

In the Aadhaar Card of my ward issued vide No. 3291 4759 4186, his name has been enrolled as Meeran Ahmad Dar instead of Mirahid Ahmad Dar. Now, I want to apply for it's correction.

Manzoor Ahmad Dar F/o Mirahid Ahmad Dar R/o Natipora, Srinagar, Jammu and Kashmir-190015.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is information for the general public that in Aadhaar Card bearing No. 8581 3071 7399 the name is entered as Asha Begum while my actual name is Aisha Begum. Now, I want its correction.

Aisha Begum W/o Farooq Ahmad Wani R/o Gulwanpora, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3975

NOTIFICATION

I, Abdul Hameed Gojri F/o Huzaif Hameed R/o Kandi Khass, Tehsil Handwara & District Kupwara-J&K, state that my son's name is mistakenly entered in Aadhaar records vide No. 9597-7212-8821 as Uzaib Ahmad Gojri instead of Huzaif Hameed. My son's correct and actual name is Huzaif Hameed and the same may be entered in Aadhaar Records as per, Domicile Certificate, Birth Certificate, School Record etc.

Abdul Hameed Gojri F/o Huzaif Hameed R/o Kandi Khass, Tehsil Handwara & District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Tulsi Dass S/o Sh Bahadur Chand R/o Ward No. 8, Near Masjid Mohalla, Kathua Tehsil & District Kathua (JK UT) state that the name of my child inadvertently written in his Aadhaar Card bearing No. 8561 6684 9618 as wrongly written Manav instead of correct name Mannu Pansotra as per Birth Certificate. Now, I applied for correction of my child's name.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3976 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

My name and DoB has been wrongly mentioned in my Aadhaar Card as Sobiya Akhter and DoB 01-01-2000 instead of Subaya Rahman and DoB 18-12-2001. Now, I am applying for its correction.

Subaya Rahman D/o Abdul Rahman R/o Near Zeyarat Shareef Hardu Surash, Tehsil Khag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is to inform the general public that in my Aadhaar Card name and parentage is wrongly entered as Gull Mohd Shah S/o Mohd Makbool Shah, instead of Ghulam Mohammad Shah S/o Mohammad Maqbool Shah. Now, I want to correct this.

Ghulam Mohammad Shah S/o Mohammad Maqbool Shah R/o Wangund, Tehsil Dooru, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3977

NOTIFICATION

I want to correct my name and address in my Aadhaar card bearing No. 7916 7068 7245 from Jan Mohammad Kumar R/o Jahangir Pora, Shalaqa Wara, Baramulla to John Mohmad Kumar R/o Jahangirpora, (Sharaka Wara Wagoora Baramulla). Now, I am applying for its correction.

John Mohmad Kumar S/o Mohamad Subhan Kumar R/o Jahangirpora, Sharaka Wara Wagoora, Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mehran Manzoor want to change my name in my Aadhaar Card bearing No. 8268 6790 5410 from Mahran Manzoor to Mehran Manzoor. Now, I want this to be updated.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3978 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Gul Mohd S/o Ab Rashid R/o Vernihal Rasimsoo, Tehsil Ramsoo, District Ramban, have applied for correction of my daughter name, father's name and DoB which has been wrongly as Tabina Bano D/o Gul Mohd and DOB 02-03-2007 instead of correct name Taibeena Banoo D/o Gul Mohd Bali and DoB is 15-08-2008 in my daughter Aadhaar card bearing No. 307300562323. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

NOTIFICATION

I, Bhadar Singh S/o Amar Nath R/o Chавba Damote Tehsil & District Ramban, that I am Aadhaar Card holder bearing Aadhaar Card No. 2377 9498 0101 issued by Government of India. My name has been wrongly written in my above said Aadhaar Card as Bhadur Singh instead of Bhadar Singh. Now, I am applying for the necessary correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3981

NOTIFICATION

I. Veshnoo Devi W/o Bhadar Chabba Singh R/o Damote Tehsil & District Ramban, that I am Aadhaar Card holder bearing No. 6716 7124 7207 issued by Government of India. My name has been wrongly written in my above said Aadhaar Card as Bashno Devi instead of Veshnoo Devi. Now, I am applying for the necessary correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ishrat Jain W/o Mohd Iliyas R/o Maitra Govindpura, Tehsil & District Ramban have applied for necessary corrections in the name of my son which has been wrongly entered in his Aadhaar Card bearing No. 5827 2728 1969 as Md Useb Alam instead of his correct name as Mohd Usaib. Now, I am applying for the necessary correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3982 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Shakuntala Devi W/o Kunj Lal R/o Sildhar, Ramban have applied for correction of my name which has been wrongly written as Shakutla Devi instead of correct name Shakuntala Devi in my Aadhaar Card bearing No. 9012 4326 4448. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, have applied for the correction of my name which has been wrongly written as Zarifa Bano instead of correct name Zarifa Banoo and correction of my DoB which has been wrongly written as 11-02-1981 instead of correct DoB 05-05-1980 in my Aadhaar Card. Now, I want its correction. Zarifa Banoo W/o Late Ab Rehman Shergugri R/o Aram Mohalla, Seer Hamdan, Seef Kanil Gund, District Anantnag- 192129.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3983

NOTIFICATION

I want to correct my daughter's name in Aadhaar Card bearing No. 8833 8175 6484 from Sharmila Disuna to Sharmila Disuwa. Now, I am applying for the necessary correction.

Man Bahadur Disuwa F/o Sharmila Disuwa R/o H. No.139, Shivpora, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3985

NOTIFICATION

I have changed my name from (old name) Mohd Shafi to (new name) Sheikh Mohammad Shafi. In future, I will be known as (new name) Sheikh Mohammad Shafi.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3987

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 4774 1348 3777, from Ama Sheikh to Ghulam Ahmad Sheikh as per my Ration Card. Now, the same is to be corrected.

Ghulam Ahmad Sheikh S/o Mohammad Ramzan Sheikh R/o S.D. Colony, Batamaloo, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card my name is wrongly written as Ruhail Hussain instead of Rahat Chowhan. Now, I want to apply for its correction.

Rahat Chowhan S/o Wali Mohammad R/o Ibkoote, Karnah, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3988 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to change the name of my son in his Aadhaar Card bearing No. 2478 9348 9288, from Zaidi Azlaan to Ahmad Zaid as per his DoB Certificate. Now, the same is to be corrected.

Azlaan Kamal Ali F/o Ahmad Zaid R/o Shah Kadal, Safa Kadal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to change my name in my Aadhaar Card bearing No. 7754 7582 5689, from Shaheena to Mansha as per affidavit. Now, the same is to be corrected.

Mansha D/o Qasim Ali Joo R/o Gasiyar, Hawal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3989

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 2846 9936 4224, from Wasil Bashir to Umar Bashir Dandroo as per my matriculation Certificate. Now, the same is to be corrected.

Umar Bashir Dandroo S/o Bashir Ahmad Dandroo R/o Wantpora, Hawal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my J&K Bank passbook A/c No. 15279/143, from Nazia Jaweed to Saiqa Majeed as per my Aadhaar Card. Now, the same is to be corrected.

Saiqa Majeed R/o Patlipora Bala, Chattabal, Karan Nagar, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3990 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name/father's name/DoB in my Aadhaar Card bearing No. 782873048038, from Munaza Aashiq D/o Aashiq Hussain Zargar & DoB 13-11-2007 to Munaza Ashiq D/o Ashiq Hussain Zargar & DoB 13-11-2009 as per my school records. Now, the same is to be corrected.

Munaza Ashiq D/o Ashiq Hussain Zargar R/o Anchidora, Azadpora, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name of my daughter in her Aadhaar Card bearing No. 7101 5162 1158, from Hayaa Bintee Hilal to Haya Binti Hilal as per affidavit. Now, the same is to be corrected.

Hilal Ahmad Sheikh F/o Haya Binti Hilal R/o Chattergam, Chatar Gam, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3991

NOTIFICATION

I want to correct the name of my daughter in her Aadhaar Card bearing No. 2118 0745 3454, from Zanib Binti Hilal to Zainab Binti Hilal as per her DoB Certificate. Now, the same is to be corrected.

Hilal Ahmad Sheikh F/o Zainab Binti Hilal R/o Chattergam, Chatar Gam, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name & DoB of my daughter in her Aadhaar Card bearing No. 3999 1915 9607, Rutba Aijaz & DoB 25-08-2009 to Taqwa & 09-08-2010 as per her DoB certificate. Now, the same is to be corrected. Aijaz Ahmad Matoo F/o Taqwa R/o Boat Man Colony, Bemina, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3992 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to change the name of my son in his Aadhaar Card bearing No. 4549 5687 8771, from Peer Masif Masood to Hashim Masood Peer as per his DoB certificate. Now, the same is to be corrected.

Peer Masood Ahmad F/o Hashim Masood Peer R/o Kanitar Saderbal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name of my daughter in her Aadhaar Card bearing No. 3399 2809 3037, from Hamnah Jan to Amrah John. Now, the same is to be corrected.

John Mohmad Wani F/o Amrah John R/o Kachan, Saloora, Tulmulla, Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3993

NOTIFICATION

I want to change the name of my son in his Aadhaar Card bearing No. 5880 6364 1744, from Ayaan Abbas Banka to Sibtain Ali Banka as per his DoB Certificate. Now, the same is to be corrected.

Maheena Akhter M/o Sibtain Ali Banka R/o Khumani Chowkh, Mehboob Colony, Bemina, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is to inform the general public that in my Aadhaar Card name, parentage and Residance is wrongly entered as Talib Hussain S/o Alam Din R/o Seal Kouri Ber, instead of Mudasir Ahmad Chohan S/o Ab Rahim Chohan R/o Hiller Arhama. Now, I want to correct this.

Mudasir Ahmad Chohan S/o Ab Rahim Chohan R/o Hiller Arhama, Teshil Kokernag, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3994 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Sakinah Akhter W/o Shabir Ahmad Wagay R/o Reban Gund Behram, Tehsil Zainapora, District Shopian, hereby notify that my name has been wrongly recorded as Sakeena in my Aadhaar Card bearing No. 8256 9141 3756, whereas my correct and actual name is Sakinah Akhter as per my Domicile Certificate, Birth Certificate, and Passport. Now, I intend to correct my name.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3997

NOTIFICATION

This is inform to the general public that my name has been wrongly mentioned in my Aadhaar as Zamia while as my actual name is Zaeema Zamir C/o Zamir Ahmad Khan R/o Keran, District Kupwara-193224. Now, I want to apply for the correction of the same.

Zaeema Zamir C/o Zamir Ahmad Khan R/o Keran, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is inform to the general public that my name has been wrongly written in Aadhaar Card records as Ghulam Mohi Ud Din Wani instead of Gh Mohi Ud Din Wani. Now, I am apply for its correction.

Gh Mohi Ud Din Wani S/o Gh Nabi Wani R/o Reshipora, Zainapora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

3998 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Khursheed Ahmad Ahanger F/o Musaib Khursheed R/o Nigeenpora Tral, Tehsil Tral, District Pulwama (J&K), do hereby declare that my son's/ward's name has been wrongly recorded as Misbah Khursheed on his Aadhaar card bearing No. 4491 6844 9869. His actual and correct name is Musaib Khursheed and both names belong to one and the same person.

Khursheed Ahmad Ahanger F/o Musaib Khursheed R/o Nigeenpora, Tral.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Sumranjeet Kour while my correct name as per my documents is Simran Jeet Kour. Now, I want to update my name in Aadhaar Card as per my documents.

Simran Jeet Kour C/o Surinder Singh R/o Mattan, Anantnag, Jammu and Kashmir-192125.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 3999

NOTIFICATION

It is informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Samaira Yousuf while my correct name as per my documents is Sumaira Yousf. Now, I want to update my name in Aadhaar Card as Sumaira Yousf instead of Samaira Yousuf t.

Sumaira Yousf D/o Mohd Yousuf Turkhan R/o Panzmulla, Anantnag, Jammu and Kashmir-192101.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shamim Akhtar D/o Jangu R/o Ward No. 2, Near Petrol Pump, Kathua, have applied for correction of my name in my Aadhaar Card bearing No. 6996 2987 8194. My name has been wrongly mentioned as Shamim Akhter instead of Shamim Akhtar. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4000 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Shawana Akhtar D/o Jangu, R/o Ward No. 2, Near Petrol Pump, Kathua, have applied for correction of my name in my Aadhaar Card bearing No. 9128 8094 4142. My name has been wrongly written as Shabana Akhter instead of the correct name Shawana Akhtar. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shagoor.Mohd S/o Sardar Mohd R/o Gudhar Roan, Udhampur, UT of J&K, have applied for correction of my name and DoB which has been wrongly written as Shgoor Mohd and DoB 20-02-2009 instead of correct name Shagoor Mohd and DoB 07-03-2009 in my Aadhaar Card. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4001

NOTIFICATION

It is noticed for the general public that my name has been wrongly mentioned in Aadhaar records vide No. 5161 3050 8095 as Saqya Jaan instead of Sadiya Aijaz D/o Aijaz Ahmad Sheikh R/o Tikker, Kupwara. Now, I want the same to be corrected.

Sadiya Aijaz D/o Aijaz Ahmad Sheikh R/o Tikker, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My particulars has been wrongly mentioned in my Aadhaar Card bearing No. 4173 4610 7670 as Mudasir Ahmad Lone S/o Ghulam Hassan Lone R/o Sindhbal, Ganderbal whileas my correct particulars is Mudasir Ahmad Khan S/o Ali Mohammad Khan R/o Sindhbal, Ganderbal. Now, I want its correction.

Mudasir Ahmad Khan S/o Ali Mohammad Khan R/o Sindhbal, Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4002 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 8467 3039 3706, from Nasir Ahmad Dar S/o Abdul Raheem Dar to Naseer Ahmad Dar S/o Abdul Rahim Dar. Now, the same is to be corrected.

Naseer Ahmad Dar S/o Abdul Rahim Dar R/o Latter Masjid, Safa Kadal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In the Aadhaar Card vide No. 5867 7903 0706, my name has been enrolled as Shubeena Rasheed instead of Shaziya Rashid. Now, I want to apply for it's correction.

Shaziya Rashid D/o Abdul Rasheed Sheikh R/o Guzarbal Palapora, J&K-190017.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4003

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 7454 9059 9902 from Zeeba to Zaiba Bano as per Domicile Certificate. Now, I am applying for its correction.

Zaiba Bano W/o Abdul Aziz Bhat R/o Kremshore, Khansahib, Budgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is inform to general public, that my name has been wrongly mentioned in my Aadhaar Card as Shah Begum instead of Shaha Begum as per Election Card. Now, I want to apply for the correction of the same. Shaha Begum W/o Mohammad Yousuf Sheikh R/o Punzwa, Daulatabad, Tehsil Villagam, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4004 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is to inform the general public that in my Aadhaar Card my name and parentage is wrongly entered as Malik Ghulam Nabi S/o Malik Mohammmad Isa, instead of Gh Nabi Malik S/o Eisa Shah Malik. Now, I want to correct this.

Gh Nabi Malik S/o Eisa Shah Malik R/o Bindoo, Zalangam, Tehsil Kokarnag, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bishan Singh S/o Biljem Singh R/o Malhori, Tehsil Doda, District Doda am applying for the correction of name of my son which has been wrongly written as Viraj Manhas which is incorrect instead of Rudransh Kotwal which is correct. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4005

NOTIFICATION

My particulars has been wrongly mentioned in my Aadhaar Card bearing No. 2721 1860 0100 as Gulam Hassan Ganai S/o Mohmad Sidiq Ganai R/o Dedrambagh, Ganderbal whileas my correct particulars as per Birth certificate is Gh Hassan Ganaie S/o Mohd Sidiq Ganaie R/o Dedrambagh, Ganderbal. Now, I want its correction.

Gh Hassan Ganaie S/o Mohd Sidiq Ganaie R/o Dedrambagh, Ganderbal.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Qasim Din S/o Sain Mohd R/o Payan, Tehsil Maira Mandrian, District Jammu, J&K, state that my correct name is Mohd Qasim Din. However, due to an inadvertent error, my name has been recorded as Mohd Kasim in my Aadhaar Card. I further declare that Mohd Qasim Din and Mohd Kasim refer to one and the same person. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4006 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Raveena Devi W/o Parladh Singh R/o village Plassi, Tehsil Basohli, District Kathua, J&K UT, want to correction in the name of my daughter. The name of daughter has been wrongly written in the Aadhaar Card as Sanvi Rajput instead of Hanika Billowria. However, Hanika billowria is correct name. Now, I am going to correct it

Contact 7006214362.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bodh Raj S/o Chuni Lal Sharma R/o Ward No. 6, Near Flour Mill Chakhar, Tehsil Udhampur, District Udhampur, J&K (UT), want to correct name of my son which has been wrongly written asReyansh Sharma in my son's Aadhaar Card. My son actual and correct name is Preyansh Sharma as per his Birth Certificate. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4007

NOTIFICATION

I, Anchal Sharma W/o Dalip Sharma R/o Ambaran, Tehsil Akhnoor, District Jammu applying for correction of my name which is wrongly written as Anachal Sharma instead of correct Anchal Sharma in Aadhaar Card. Now, I want the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Nirmla Devi W/o Hardeep Singh R/o W. No. 06, Near Army area Basohli Camp Dhanore, PO Karroh, Tehsil and District Kathua have applied for the correction of my child's name which has been wrongly written as Suroti Devi instead of correct name Shruti Devi in Aadhaar Card. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4008 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Anju Devi W/o Mohan Singh R/o Martha, Tehsil Ramnagar, District Udhampur applying for correction of my son's name which is wrongly written as Harsh Bandral instead of correct Harish Bandral in Aadhaar Card bearing No. 6675-7031-5798. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4010 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Darshan Lal Army No. JC298080A, Rank Sub (OFC) S/o Lt. Durga Dass R/o Mahavir Basti, Ghou Manhasa, Jammu applying for correction of my date of birth of my wife namely Mukta Sharma whose date of birth was wrongly written as 26-04-1970 instead of correct name 13-03-1968 in her Aadhaar Card. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

NOTIFICATION

I, Delhar Singh F/o Namrita Devi R/o Village Dharote, PO Judd B Arnas, District Reasi, Jammu and Kashmir, UT-182313 state that my daughter's name has been wrongly written as Namarta Thakur instead of Namrita Devi in my daughter Aadhaar Card bearing No. 8467 5932 6404. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4013

NOTIFICATION

I, Rattan Lal F/o Vishal Sharma R/o Village Dab Khalsa, Dadoa, Tehsil Pouni, Reasi, Jammu and Kashmir-185203 state that my son's name, DoB & Gender has been wrongly written as Anjali Devi, DoB 10-01-2009 & Gender Female instead of Vishal Sharma, DoB 09-11-2010 & Gender Male in his Aadhaar Card bearing No. 9544 2782 3423. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Dhrub Sharma S/o Sh Pawan Kumar Sharma R/o Village Jib, Tehsil & District Udhampur, Jammu and Kashmir UT-182121 state that my name and my father's name has been wrongly written as Dhruv Sharma instead of Dhrub Sharma and my father name is Pawan Kumar instead of Pawan Kumar Sharma in my Aadhaar Card bearing No. 4224 8710 1340. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4014 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Vaishali Jamwal D/o Sh Shamsher Singh R/o Battal Urlian Garnai, Tehsil and District Udhampur state that my name has been wrongly written in my Aadhaar Card bearing No. 3251 7397 7836 is as Vishali Jamwal instead of Vaishali Jamwal. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ajay Sharma F/o Paavni Sharma R/o H.No. 313, Nai Near Gupta Book Palace, Main Bazar Basti, Satwari, District Jammu, Jammu and Kashmir, UT-180003 state that my daughter's name has been wrongly written as Pavni Sharma instead of Paavni Sharma in Aadhaar Card bearing No. 6642 7967 4074. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4015

NOTIFICATION

I, Mohd Yaqoob S/o Omer Din R/o Village Chak Bathal, Raghunath Pora, P/O Haripur Patil, District Kathua, Jammu and Kashmir UT-184148 state that my name has been wrongly written as Yaquiba instead of Mohd Yaqoob in my Aadhaar Card bearing No. 2963 1343 3184. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Desu F/o Gourav Kumar R/o Village Garn Aghar Jitto, Tehsil Katra, District Reasi, Jammu and Kashmir UT-182301 state that my son's name has been wrongly written as Gourav instead of Gourav Kumar in my son's Aadhaar Card bearing No. 2873 0517 3308. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4016 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Usha Devi W/o Baldev Singh R/o Village Parthal, PO Agar Jitto, Tehsil Katra, District Reasi, Jammu and Kashmir UT-182301 state that my name has been wrongly written as Bindra Devi and my DoB 16-04-1950 instead of Usha Devi and my DoB is 15-05-1953 in my Aadhaar Card bearing No. 7232 18517887. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

NOTIFICATION

I, Ratni W/o Bal Krishan R/o D-17, Block D, TRT Camp, Nagrota Jagti, Jammu applying for correction of my name which is wrongly written as Rattni Koul instead of correct Ratni in Aadhaar Card. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4019

NOTIFICATION

I, Shashi Sharma W/o Sh Kuldeep Raj R/o Pahariwala, Tehsil Khour, District Jammu, UT of J&K, have applied for the correction of my name & DoB which has wrongly mentioned in Aadhaar Card bearing No. 9835 6654 1179 as Shashi Sudhan & DoB 10-09-1972 instead of Shashi Sharma & DoB 15-01-1973. Now, I am going to apply for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Kuldeep Kumar S/o Rattan Kumar R/o Village Sayal Sallan, Tehsil and District Udhampur that my daughter name has been wrongly written in her Aadhaar Card bearing No. 8811 3494 3985 is as Kaviya instead of Kavya. Now, I want the correction of my name.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4020 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Sheru Ram Sharma S/o Maluka Ram Sharma R/o Laharian, Tehsil Akhnoor, District Jammu have applied for necessary corrections in my name which has been wrongly written in my Aadhaar Card bearing No. 5775 3076 3351 as Shalu Ram instead of my correct name as Sheru Ram. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sandesh Kumari D/o Ex JC-9495 Rank Sub Shiv Ram R/o Karandi Kalan, Tehsil Marheen, P/S Rajbagh, District Kathua UT of J&K do hereby declare that my name in my father Service Record written as Kulwinder Kaur and DoB 01-09-1964 instead of correct name is Sandesh Kumari as per Aadhaar Card. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4021

NOTIFICATION

I, Sonia Gupta W/o Munna Gupta R/o H.No. 31 Patoli Mangotra, Near Jammu Public School, Jammu have applied for the correction of my name which has been wrongly written as Soniya Gupta instead of correct name Sonia Gupta in my Aadhaar Card bearing No. 3770 0477 8930, Pan card bearing No. BSEPG6763K and voter ID card bearing No. VHB0183376. Now, I want the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Kamal Singh S/o Chhatter Singh R/o Kotla Tehsil Pouni, District Reasi declare that my daughter's has been wrongly written as Harsha Devi instead of correct name is Aaravi in her Aadhaar Card. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4022 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Sabarno Devi W/o Shaunku Ram R/o Jangiwala, Kot Maira, Pallanwala, Akhnoor, Jammu, state that my name has been wrongly recorded in Aadhaar Card as Swarno Devi W/o Sonku Singh. My correct name is Sabarno Devi W/o Shaunku Ram as per my birth certificate and other records. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Subash Chander S/o Sat Pal Verma R/o Payan, Tehsil Maira Mandrian, District Jammu state that as per my D/L No. 02 20020011870/other documents my correct name is mentioned as Subash Verma but in my Aadhaar Card No. 8440 8432 5018 my nameis recorded as Subash Chander instead of the correct name Subash Verma. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4023

NOTIFICATION

I, Burhan Mastoor S/o Mastoor Ahmed R/o Bhimdassa, Tehsil Gool, District Ramban bearing Aadhaar No. 6743 2595 9538 solemnly declare that my name has been wrongly entered in Aadhaar Card as Burham Mastoor instead of Burhan Mastoor. Resultantly, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Razwana Tabassum D/o Mohd Razaq R/o Banwat, Tehsil Haveli, District Poonch applying for correction of my name and date of birth which are wrongly written as Rizwana Tabsum & DoB 02-01-2004 instead of correct Razwana Tabassum & DoB 02-08-2004 in Aadhaar Card bearing No. 7570-3093-3479. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4024 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Abdul Rahman F/o Mubashar Rehman R/o Badhanoo, Tehsil Darhal, District Rajouri applying for correction of my son's name & DoB which are wrongly written as Mobashir Rahman & DoB 01-01-2009 instead of correct Mubashar Rehman & DoB 13-08-2009 in his Aadhaar Card. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Aisha Irshad D/o Irshad Ahmad Ganie R/o Tullamulla, Ganderbal, state that my name has been wrongly entered as Henza Fatima in my Aadhaar Card bearing No. 7782 7554 1991 instead of my correct name Aisha Irshad. Now, I intend to correct/change my name from Henza Fatima to Aisha Irshad in official records.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4025

NOTIFICATION

NOTIFICATION

I have changed my name from Kausar Yousuf Bhat (old name) to Kausar Yousuf (new name). In future, I will be known as Kausar Yousuf. I want the new name to be updated in my passport bearing No. L8615188.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4029

NOTIFICATION

I, Anshul Sharma S/o Sh Kishori Lal R/o Village Dagar Barola, PO Garhi, District Udhampur, Jammu and Kashmir UT 182121 state that my name has been wrongly written as Ansh Sharma instead of Anshul Sharma in my Aadhaar Card bearing No. 9656 9933 7355. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4031

NOTIFICATION

I, Farooq Ahamd Zargar F/o Afreena Farooq R/o Pahlipira, Tehsil Lar, District Ganderbal applying for correction of my wards name which is wrongly written as Afreen Farooq instead of Afreena Farooq in Aadhaar Card bearing No. 2884 5740 2039. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mumtaza Begum W/o Khazir Mohammad Wani R/o Wanigam, Tehsil Tangmarg, District Baramulla, hereby notify that the name of my ward has been wrongly recorded in Aadhaar Card as Abid instead of Aabid Ahmad Wani, father's name as Khuzar Mohammad Wani instead of Khazir Mohammad Wani, and address as Chandil (Wani Gam) instead of Wanigam. Now, I want the correction of the same. Mumtaza Begum M/o Aabid Ahmad Wani W/o Khazir Mohammad Wani

R/o Wanigam, Tehsil Tangmarg, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4032 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified that in my Aadhaar Card my name has been incorrectly entered as Khatiji Bano instead of Khatijee. Now, I have applied for the necessary correction.

Khatijee W/o Gh Ahmad Lone R/o Nargistan, Aripal Tral, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified that in my Aadhaar Card my name has been incorrectly entered as Meena Banoo instead of Weazera Banoo. Now, I have applied for the necessary correction.

Weazera banoo W/o Mohd Iqbal Mir R/o Amlar, Tral, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4033

NOTIFICATION

It is hereby notified that in my Aadhaar Card, my name has been incorrectly entered as Dilshada Akhter instead of Bilkis Jan. Now, I have applied for the necessary correction.

Bilkis Jan D/o Abdul Rahim Sofi R/o Khanagund, Tral, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of ward has been wrongly written in his Aadhaar Card as Rufaida Manzoor while his correct name as per DoB certificate is Hadika Manzoor. Now, I have applied for the correction of the same.

Manzoor Ahmad Turkhan F/o Hadika Manzoor R/O Wangam, Sudershanpora, Shopian.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4034 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Shameem Bibi W/o Liaquat Ali R/o Village Kala Sokitar, Tehsil and District Reasi, Jammu and Kashmir UT-182311 state that my name has been wrongly written as Shama Bibi instead of Shameem Bibi in my Aadhaar Card bearing registration No. 7361 1918 1066. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4037

NOTIFICATION

I, Kauhri Devi W/o Rattan Chand R/o Ward No 13, Badhole, Udhampur, Jammu and Kashmir UT-182122 state that my name has been wrongly written as Kouri Devi instead of Kauhri Devi in my Aadhaar Card bearing registration No. 4348 3289 1012. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Khalda Begum W/o Mumtaz Hussain Shah R/o Village Ranthal of Tehsil Kalakote, District Rajouri notify that by mistake my daughter's name has been mentioned as Nanahida Kouser instead of Nahid Kausar in her Aadhaar Card bearing No. 2038 8417 7087, her correct name is Nahid Kausar. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4038 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

This is to inform the general public that my daughter's name has been incorrectly mentioned in her Domicile Certificate as Anoosha Rasool, whereas her correct name is Anousha Rasool. Now, I am applying for its correction.

Gh Rasool Dar F/o Anousha Rasool R/o Kunzer, Kawarhama, Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bashir Ahmad Wani S/o Gh Ahmad Wani R/o Batpora Hayihama, District Kupwara, J&K–193222, state that my name and parentage have been wrongly mentioned in my PAN Card bearing No. AODPA0155K as Bashir Ahmed S/o Gulfam Hussain Ahmed instead of my correct name and parentage Bashir Ahmad Wani S/o Gh Ahmad Wani as recorded in my Aadhaar Card and other official documents. Henceforth, my correct name and parentage shall be read and written as Bashir Ahmad Wani S/o Gh Ahmad Wani for all official purposes.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4039

NOTIFICATION

I have changed my name from (old name) Mohamad Ayaz Buth S/o Abdul Rehman Buth to (new name) Mohamad Ayaz Bhat S/o Abdul Rehman Bhat. In future, I will be known as (new name) Mohamad Ayaz Bhat S/o Abdul Rehman Bhat under Bearing Passport No. R4516474.

Mohamad Ayaz Bhat S/o Abdul Rehman Bhat.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Razia Begum instead of Bi Bi Razia. Now, I want to apply for its correction.

Bi Bi Razia D/o Muzaffar Shah R/o Prada Karnah, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4040 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Murtaja while my correct name as per my documents is Murtaza Aejaz. Now, I want to update my name as Murtaza Aejaz instead of Murtaja.

Murtaza Aejaz S/o Ajaz Ah Bimla R/o Sundbrari anantnag Jammu and Kashmir

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my name in my Aadhaar Card has been wrongly entered as Raishma Banoo while my correct name is Bano Jaan. Now, I want the same to be corrected.

Bano Jaan W/o Muhammad Amin Janjoo R/o Dingowari Manzmoh, Dooru, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4041

NOTIFICATION

I have changed my name from (old name) Jamsheeda Akhter to (new name) Aafiya Jan. In future, I will be known as (new name) Aafiya Jan D/o Gh Mohd Lone R/o Lashtiyal Kalaroose, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4043

NOTIFICATION

This is inform to general public that my daughter's name has been wrongly mentioned in my Aadhaar Card as Alineena Bano instead of Aleena Bano. Now, I am applying for its correction.

Mohammad Asif F/o Aleena Bano R/o Nawagabra Karnah, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar recoard bearing No. 6339 8429 8266 my wards name recorded as Abu Musavir instead of Shiekh Musavir. Now, it needs correction.

Manzoor Ahmad Shiekh F/o Shiekh Musavir R/o Turigam Devbugh Yaripora, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4044 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

My ward's name and DoB in Aadhaar Card has been wrongly entered as Saliha Lateef and DoB is 01-03-2012 while my ward's correct name and DoB is Soleha Lateef and DoB is 10-03-2012. Now, I want the same to be corrected.

Lateef Ahmar Haji F/o Soleha Lateef R/o Bul Bul Nowgam, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ghulam Mohmad Khan S/o Fateh Mohmad R/o Check Hassan, Abad Seer Hamdan, Seer Kanil Gund, Anantnag state that my son's name has wrongly been written as Mohmad Arshman Khan instead of Mohmad Rizwan Khan in his Aadhaar Card bearing No. 9436 6517 0925. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4045

NOTIFICATION

I, Shabeer Ahmad Khanday S/o Gulam Nabi Khanday R/o Pathu Kah Muqam, Baramulla, Jammu & Kashmir-193201 do hereby declare that I have changed my name from Shabir Ahmad Khanay to Shabeer Ahmad Khanday for all purposes including Aadhaar Card bearing No. 7493 1087 1013. Henceforth, I shall be known as Shabeer Ahmad Khanday.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sushma W/o Ashok Kumar R/o H. No. 36, Sector No 14, Nanak Nagar Jammu, Tehsil Bahu, District Jammu applying for correction of my name which is wrongly written as Sushma Devi instead of correct Sushma in Aadhaar Card. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4046 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Tanvi Kirankumar Paradeshi, D/o IC 53373P, Rank: Colonel, name Kirankumar Premsing Paradeshi, presently residing at D-2, HQ CE(P) Beacon, Srinagar, J&K (UT)-191132, and having permanent address at Flat No. 8, Mithila Tower, Sahdev Nagar, Gangapur Road, Nashik, Maharashtra-422013, state that, by mistake, my name has been mentioned as Tanvi Pardeshi or Tanvi Kiran Kumar Pardeshi or Tanvi Kirankumar Pardeshi in various official documents, whereas my correct name is Tanvi Kirankumar Paradeshi and my DoB is 02-12-2005. Further, by mistake, my father's name has been mentioned as Kiran Pardeshi or Kiran Kumar Premsing Pardeshi or Kirankumar Premsing Pardeshi in various official documents, whereas his correct name is Kirankumar Premsing Paradeshi and his DoB is 19-06-1973. Similarly, by mistake, my mother's name has been mentioned as Savita Pardeshi оr Savita Kiran Kumar Pardeshi or Savita Kirankumar Pardeshi or Savita Kiran Kumar Paradeshi in various official documents, whereas her correct name is Savita Kirankumar Paradeshi and her DoB is 28-06-1975. This declaration is being made for the purpose of correction of records.

It is certified that I have complied with other legal requirements in this

connection.

Notification No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from (old name) Shaheen Akther to (new name) Shaheena Akther. In future, I will known as Shaheena Akther.

Shaheena Akther D/o Late Mohd Abdullah R/o H. No. 126 Ikhrajpora, Jawahir Nagar, Srinagar.

It is certified that I have complied with other legal requirements in this

connection.

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4047

NOTIFICATION

It is noticed for the general public that the name ward has been wrongly mentioned in Aadhaar records vide No.7568 3284 4418. Gh Ahmad Shiekh S/o Gh Mohd Shiekh R/o Buhi Pora instead of Gh Ahmad Sheik S/o Gh Mohd Sheik R/o Bohipora. Now, it needs correction.

Gh Ahmad Sheik S/o Gh Mohd Sheik R/o Bohipora

It is certified that I have complied with other legal requirements in this connection.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to general public, that my child name has been wrongly mentioned in his Aadhaar Card, bearing Nо. 5126 0035 5126. Now, I want to change his name from Mohd Rashad (old name) to Mohd Rashid (new name).

Azad Ahmad Beigh F/o Mohd Rashid R/o Wavoora, Lolab.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4048 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Shweta Taneja Ghura legally wedded spouse of Sh.Chirag Ghura R/o House 1579, Sector B-1,Vasant Kunj, New Delhi-110070 do hereby declare that, I have changed my name from Shweta Ghura to Shweta Taneja Ghura due to erroneously recorded in service record/documents & my DoB is 18 Jul 1975. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is for general information of the public that the names appearing in the share certificates of Essar Oil Limited now renamed as Nayara Energy Limited Vide Folio Nο. ΕΟ-45398 under certificate No. 49438 and EO No. 45399 under certificate No. 49439 respectively, wherein the name be read as Jasbir Singh Pachnanda and Ajit Kaur Pachnanda in above quoted shares, instead of Jasbir Singh and Ajit Kaur respectively, as this publication in the newspaper is required for digitization of share certificate. Now, it needs correction.

Jasbir Singh Pachnanda & Ajit Kaur Pachnanda.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4049

NOTIFICATION

I have changed my name from (old name) Parvaza Ahmad to (new name) Pervaze Ahmad. In future, I will be known as (new name) Pervaze Ahmad.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 2688 6252 9404 my name has been mentioned as Suria Malik. Whileas my correct name is Suraya Malik which is mentioned in my service record also. Now, I want to apply for the correction of the same in the records.

Suraya Malik W/o javaid Ahmad Bhat R/o Mustafa Abad Colony Zakura, Srinagar, Contact No. 9596307644.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4050 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Tilak Raj F/o Akash Sharma, Mother's Name Rama Devi state that my son's name has been wrongly written as Akash Shrama instead of correct Akash Sharma in Class 10th Marks Card under Roll number 13128563. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Zaina Begum W/o Ab. Rahman Rather R/o Ikjhrajpora, Srinagar, Kashmir state that the my correct and actual name is Zaina Begum W/o Ab. Rahman Rather but in Aadhaar Card bearing Aadhaar No. 3507 1303 5135 it has been wrongly written as Zainab Begum W/o Abdul Rahman Rather. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4051

NOTIFICATION

I, Shabir Ahmad Dar F/o Mehak Shabir do solemnly declare that the name of my wife is Nazima Begum registered in Aadhaar Card, Domicile and Passport, while in the school records of D.P.S Baramulla it is written as Nazima Shabir. Now, I want necessary correction to be made for information to all concerned.

Shabir Ahmad Dar F/o Mehak Shabit H/o Nazima Begum.

It is certified that I have complied with other legal requirements in this

connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform general public that my name as mentioned in my Aadhaar Card bearing No. 8449 4449 4019 has been incorrectly recorded as Rbeena Salam while as my actual name is Rubeena Salam. Now, I want to apply for the correction of same in my Aadhaar from old name Rbeena Salam to new name Rubeena Salam. In future, I will be known as Rubeena Salam.

Rubeena Salam D/o Abdul Salam Bhat R/o Bamurada Khag, Budgam-J&K.

It is certified that I have complied with other legal requirements in this

connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4052 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I want correct the name in my passport bearing No. L5706359 as per Aadhaar Card from Ghulam Hassan Dar S/o Abdul Rahman Dar to Gh. Hassan Dar S/o Ab. Rahman Dar R/o Near Jamia Masjid. Gundarjan, Budgam. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want correct the name in my passport bearing No. L1939986 as per Aadhaar Card from Rafiqa W/o Ghulam Hassan Dar to Rafiqa Akhter W/o Ghulam Hassan Dar R/o Near Jamia Masjid Gundarjan, Budgam. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4053

NOTIFICATION

I, Zubaidah Khursheed D/o Khursheed Ahmad Gazi R/o Chakloo, District Baramulla, Jammu & Kashmir, state that my name has been incorrectly recorded in my Aadhaar Card bearing No. 3463 7874 5088 as Zubaida Khursheed instead of my correct name, Zubaidah Khursheed. Now, I am applying for the correction of my name in the Aadhaar records to reflect my correct name as Zubaidah Khursheed.

Zubaidah Khursheed D/o Khursheed Ahmad Gazi R/o Chakloo, District Baramulla, Jammu & Kashmir.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Perma Nand S/o Gouri Shanker R/o Satyalta, Tehsil Chenani, District Udhampur that my name has been wrongly written in my Aadhaar Card bearing No. 9433 5077 5908 is as Parma Nand instead of Perma Nand. Now, I want to correction of my name.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4054 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I Sudershan Kumar Padha S/o Lt. Sh. Brahm Dutt Padha R/o 4/121 Indira Vihar, Old Janipur, Jammu Pin No. 180007 is applying for correction of my name which wrongly written in Aadhaar Card bearing No. 6706 7186 3292 as S.K. Padha instead of Sudershan Kumar Padha. Now my correct name is Sudershan Kumar Padha.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4056 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified for the information of the general public that I, Farooq Ahmad Mir F/o Farhana Farooq R/o Chattergul, Tehsil Kangan, District Ganderbal, J&K, have applied for the correction of my ward's name in his Aadhaar Card bearing No. xxxx xxxx 2214 from Farhad Jan to Farhana Farooq. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4058 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

I, Javaid Iqbal S/o Abdul Majeed R/o Jojrian Talab, Rathian, Tehsil and District Udhampur, J&K UT, Pin-182101, want to correct name of my self which has been wrongly written as Javaid Iqbal Aadhaar card bearing No. 7698 8413 1168. My actual and correct name is Jabeid Iqbal as per other records i.e. 10th marksheet. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

1, Jasbir Kour W/o Surinder Singh R/o Village Kothi Khour, Tehsil RS Pura, District Jammu J&K UT state that my name has been wrongly entered as Jasabir Kour in my daughter CBSE Marks Sheet in 10th Class instead of Jasbir Kour. My true and correct name is Jasbir Kour as per my Aadhaar Card and PAN Card. Now, I am applying for the correction the Same.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

No. 16] The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. 4059

NOTIFICATION

I/We Server Ahmad Jan (Father) and Roheena Rashid (Mother) father/mother of Sheikh Afaan Sarwar, R/o Wadipora, Tehsil Chadoora, District Budgam, state that, we have written the name of our child as Sheikh Afaan Sarwar, Name of father as Sarwar Ahmad Jan, Name of mother as Rohena Rashid R/o Wadipora, Chadoora, Budgam in the birth certificate issued by the SMC Srinagar. We intend to make correction in the name of our child and write as Mohammad Affan Sheikh, Name of father as Server Ahmad Jan mother's name as Roheena Rashid, R/o Wadipora, Chadoora, Budgam.

It is certified that I have complied with other legal requirements in this

connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I/We Server Ahmad Jan (Father) and Roheena Rashid (Mother) father/mother of Sheikh Afaq Sarwar, R/o Wadipora, Tehsil Chadoora, District Budgam, state that we have written the name of our child as Sheikh Afaaq Sarwar, Name of father as Sarwar Ahmad Jan, Name of mother as Rohena Rashid R/o Wadipora, Chadoora, Budgam in the Aadhaar Card. We intend to make correction in the name of our child and write as Mohammad Afaq Sheikh, Name of father as Server Ahmad Jan mother's name as Roheena Rashid, R/o Wadipora, Chadoora, Budgam.

It is certified that I have complied with other legal requirements in this

connection.

Notification

By order.

General Manager, Government Press, Srinagar.

————

4060 The J&K Official Gazette, the 16th July, 2026/25th Asad., 1948. [No. 16

NOTIFICATION

It is hereby notified for the information of the general public that in the Aadhaar Card bearing No. 8413 2751 3108 the name has been wrongly recorded as Khursheed Ahmad Dar, whereas his correct and actual name is Khurshid Ahmad Dar. Now, I am applying for correction of the said name in the concerned records.

Khurshid Ahmad Dar S/o Ab. Rashid Dar R/o Tujan, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Notification

By order.

General Manager, Government Press, Srinagar.

EXTRAORDINARY REGD NO. JK—33

THE JAMMU AND KASHMIR OFFICIAL GAZETTE ————————————————————————————————— Vol. 139] Srinagar, Fri., the 10th July, 2026/19th Asad., 1948. [No. 16-1 ————————————————————————————————— Separate paging is given to this part in order that it may be filed as a separate compilation. —————————————————————————————————

PART II—C

Notifications, Notices and Orders by Election Commission of India.

————

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

Dated: 10th July, 2026 19th Ashadha, 1948 (Saka)

Notification

No. 429/J&K/2022:— In exercise of powers conferred by Sub-Section (1) of Section 13B of the Representation of the People Act, 1950 (43 of 1950), the Election Commission of India hereby directs that the following amendment shall be made in the Notifications No. 429/J&K/2022 dated 13th June, 2022, as amended from time to time, relating to the appointment of Electoral Registration Officer for Assembly Constituencies in the Union Territory of Jammu and Kashmir.

2 The J&K Official Gazette, 10th July, 2026/19th Asad., 1948 [No. 16-1

For the existing entries in column (2) of the Table appended to the said notification, in respect of the Assembly Constituency shown in column (1) of the said Table, the entries shown in column (2) below shall be substituted:—

TABLE

Number & Name of Assembly Constituency	Electoral Registration Officer
1	2
2-Trehgam	Assistant Commissioner, Development, Kupwara.
40-Devsar	Assistant Commissioner, Development, Kulgam.
60-Udhampur East	Assistant Commissioner, Development, Udhampur.

By order,

Sd/-

SUMAN KUMAR DAS, Secretary, Election Commission of India.

————

Published for General Information

Sd/-

ANIL SALGOTRA, JKAS, Joint Chief Electoral Officer, UT of J&K.

EXTRAORDINARY REGD NO. JK—33

THE JAMMU AND KASHMIR OFFICIAL GAZETTE ————————————————————————————————— Vol. 139] Srinagar, Wed., the 25th March, 2026/4th Chai., 1948. [No. 52-1 ————————————————————————————————— Separate paging is given to this part in order that it may be filed as a separate compilation. —————————————————————————————————

PART I—B

Jammu and Kashmir Government—Notifications.

————

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—HOUSING & URBAN DEVELOPMENT DEPARTMENT, JAMMU/SRINAGAR.

Subject : Notification of the Jammu and Kashmir Transit-Oriented Development Policy, 2026.

Reference : Council of Ministers Decision No. 023/03/2026 dated 13.03.2026.

Government Order No. 57-JK(HUD) of 2026

Dated: 25-03-2026

The Government hereby notifies the Jammu and Kashmir Transit-Oriented Development (J&K TOD) Policy, 2026 for the Union Territory of Jammu & Kashmir, annexed as Annexure-A to this Government Order.

2 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1

The policy shall come into force with immediate effect from the date of issuance of this Government Order.

By Order of the Government of Jammu and Kashmir.

Sd/-

MANDEEP KAUR, IAS Commissioner/Secretary to the Government

————

No. 52-1] The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 3

UT of J&K Transit Oriented Development (TOD) Policy

1. Vision of the TOD policy for UT of J&K

1.1 Urban centres in UT of J&K will be developed as people-friendly and compact cities, designed to foster robust economic growth while ensuring a high quality of life. These cities will feature integrated land use and transit systems that guarantee safe, reliable, and convenient access for individuals of all ages, incomes, genders, and abilities. Additionally, they will facilitate the efficient movement of people and goods with minimal environmental, social, and economic costs.

2. Introduction to the policy

2.1 As urban population increase and sprawl continues, concepts such as mixed-use development, walk-to-work, and last-mile connectivity have gained prominence. This evolution has highlighted the necessity for an integrated land use and transport development strategy known as Transit Oriented Development (TOD). To enhance accessibility and reduce trip lengths, the Government of India (Gol) advocated through the National Urban Transport Policy (NUTP) in 2014 for all cities to amend building byelaws and planning norms to support higher Floor Space Index (FSI) along major road networks with public transport systems. NUTP 2014 emphasizes TOD as a strategy to encourage high-density urban growth along public transit corridors. Aligning with the Central Government's vision, many cities with established mass transit systems have adopted TOD Policies and Regulations.

2.2 TRANSIT ORIENTED DEVELOPMENT (TOD) POLICY

Transit-Oriented Development (TOD) is an Innovative urban paradigm that involves leveraging existing and upcoming public transit infrastructure and associated large number of users, to ensure sustainable mobility and optimise utilisation of land through compact mixed-use development strategy for unlocking the latent economic potential and land values in the UT of J&K. It will facilitate the development/ regeneration of select nodes/areas in the UT of J&K through planned intensification of uses and activities, Infusion of new infrastructure and improvements in the public realm. This will also allow to capitalise on the large-scale investments being made into public transit Infrastructure, Regional Rapid Transit System (RRTS), etc., by facilitating the improvement of old housing stock in addition to creation of new housing stock and economic centres around strategically located transit nodes and opening up opportunities for value capture.

4 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1

The following key outcomes shall be targeted through the TOD Policy for UT of J&K.

(a) Optimised density and diversification of uses and activities: This will be facilitated through higher FAR norms and compact mixed- use development, with augmentation of infrastructure by respective service providing agencies. Such an approach will result in achieving an optimum mix of activities and higher job densities close to public transit systems, unlock the development potential of these areas and facilitate value capture.

(b) Enhanced mobility:

i. Pedestrian and NMT friendly environment providing highest priority to pedestrians and NMT, through various strategies such as restricted and high-priced public parking, traffic management plans, street improvements and creation of a fine network of pedestrian and NMT routes.

ii. Modal shift in favor of public transport through multi-modal integration, enhanced walkability and last mile connectivity.

(c) Improved public realm: Generation of a vibrant and safe public realm for all age groups, achieved through place-making strategies for creation of public plazas and open/green spaces, multi-utility zones, spaces for public art, etc.

(d) Multi-modal integration: Integration of rail and road based systems which may include bus/ BRTS and Intermediate Passenger Transport (IPT) including feeder services, taxis, autorickshaws and private modes including non-motorized transport (NMT) such as cycle-rickshaws, bicycle, pedestrian, etc.

3. Coverage and Applicability

3.1 TOD Policy shall come into force with immediate effect from the date of its Gazette notification by UT of J&K. Broadly, it shall be applicable to:

1. All Urban/Regional Development Authorities (U/RDAs) in Jammu & Kashmir.

2. All Urban Agglomerations (UAs) and Urban Local Bodies (ULBs) in Jammu & Kashmir with a population of 1 lakh and above.

3.2 TOD Nodes as identified by Development Authorities (DAs), Regional Development Authorities (RDAs), Urban Local Bodies (ULBs) andNo. 52-1] The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 5 release maps showing the delineated TOD Planning Area for each TOD Node. The TOD Policy will only be applicable in the influence zones (IZ) of such TOD Nodes. The TOD Policy will not be applicable in the following areas or as notified by Implementing Agency from time to time:

i. Any areas identified for environmental protection. ii. Buffer zone as identified in Master Plan iii. Green zones as identified in Master Plan iv. Heritage area v. Unauthorised colonies

3.3 The TOD Policy shall, wherever relevant, guide the operations of all Departments, Corporations, and Agencies of the Union Territory (UT) of Jammu and Kashmir (J&K) at both the UT and city levels. It shall also apply to all concerned urban local bodies (ULBs), including all authorities, parastatal entities, and companies of the UT of J&K involved in planning, managing, implementing, monitoring, and enforcing sustainable urban transit and land use systems.

3.4 Where applicable, it shall duly inform the processes of framing the development of control regulations (DCRs) or byelaws, master plans, development plans (DPs), strategic mobility plans (SMPs), local area plans (LAPs), detailed project reports (DPRs), or other proposals seeking funds from the UT of J&K or the Government of India (Gol), and in particular for the IZ areas. It shall also be applicable to new legislations or amendments to existing laws of the UT of J&K and to public-private partnership (PPP) arrangements undertaken by the UT of J&K or the aforementioned entities at the state or city level.

4. Outcomes targeted through TOD Policy

4.1 TOD shall provide the following benefits to cities:

(a) Mobility Options for all— Change the pattern of mobility by enabling a shift from use of private vehicles towards the use of walking, cycling and public transport and other shared alternative modes.

(b) Enhance Quality of Life— Promote the development of high- density, mixed-use, and mixed-income housing, alongside employment and recreational opportunities, all within walking or cycling distance of each other and Mass Transit Stations. This initiative aims to foster healthier lifestyles and improve the overall quality of life for all residents. Furthermore, the policy emphasizes6 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1 the integration of communities to prevent segregation and ensure inclusive, cohesive urban development.

(c) Affordable Housing— Increase the supply of housing stock for all kind of Income group including range of affordable housing and commercial space in the city which would bring down prices and make living and working in cities more affordable.

(d) Market Participation in Urban Development— Encourage private sector investment in urban development to drive city growth and increase revenue. This approach will utilize various development models to cross-subsidize social amenities, affordable housing, and public transport. The policy aims to integrate low-income groups into mixed-income communities, providing them with space and shared amenities. This strategy seeks to prevent the proliferation of gentrified slums and unauthorized colonies, promoting equitable urban development.

(e) Self-Sufficiency— Creating high densities would make decentralized infrastructure provision and management techniques more feasible, thus making it more economical to recycle water/sewage locally to meet community needs.

(l) Affordable Public Transport— Establish a substantial non-fare box revenue stream for a public transport fund. This initiative aims to reduce ticket prices and enhance the availability and quality of public transport facilities.

(g) Reduce Environmental Degradation— Establish a clear vision for compact urban growth and redevelopment, aimed at minimizing urban sprawl and low-density development. This approach will prioritize high-density, compact development to protect environmentally sensitive and undeveloped lands.

(h) Save Public Money— Provide savings in public money through reduction of investments in physical infrastructure like additional road expansion, piping/cabling costs, time-cost of traffic congestion and other larges costs associated with low-density sprawl.

(i) Multi-disciplinary Integrated Approach— Provide a shift to a more holistic paradigm of planning where all sectors- mobility, planning policy, urban design, infrastructure and economics work together in unified manner- to deliver integrated development.

No. 52-1] The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 7

4.2 Benefits to Transit Agencies:

(a) Increased ridership due to larger population living/working within walking distance.

(b) Value Capture of increased land values for long term cross- subsidy & maintenance of public transportation.

5. Definitions

(a) "Appropriate Government" means Department of Housing & Urban Development Department, Government of Jammu & Kashmir.

(b) "Influence Zone" is the area surrounding the transit station which is within 10min walking distance to the residents and targeted to be developed as a TOD.

(c) "TOD Nodes"—means the select mass transit stations and their influence zones identified by Implementing Agency. The provisions of this Policy shall only be applicable in the Influence Zones of such identified TOD Nodes.

(d) "TOD Planning Area" a notional area of 800m radius or 10min walking distance around transit stations. Influence Zone Plans shall be prepared for the TOD Planning Area. These areas shall also be Receiving Areas for Transfer of Development Rights.

(e) "Intense Development Area" or IDA is a notional area of 500m radius or 6min walking distance around the transit station within the TOD Planning Area. The norms and incentives of this Policy can only be availed by preparing TOD Schemes falling completely or partly within this area.

(f) "Influence Zone Plan" (IZP) an integrated plan, prepared for the TOD Planning Area. IZP will be customized to the site characteristics and context of each TOD Node, detailing various area improvement works such as road widening (if required for infrastructure augmentation), upgrading public streets to include multi-utility zones, facilities for IPT, pedestrian and NMT, multi- modal integration, provision of public parking, urban furniture, signage, public conveniences, street vending zones and others Once the TOD Node is identified, IZP shall be prepared for sanction of TOD scheme.

8 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1

(g) "Implementing agency or Authority" means Development Authority (DAs), Regional Development Authority (RDAs), Urban Local Bodies (ULBs) and Smart City SPV Corporation Limited (SCCL).

(h) "City/Regional TOD" refers to planning TOD at city/ regional scale involves the coordination of existing plans for development and policy level interventions by government¹ It consists of many transit corridors.

(i) "Corridor TOD" refers to a delineated corridor level planning area that yields a network of transit-oriented places with high- density development throughout the transit corridor on which the TOD norms and incentives shall be applicable.

(j) "Developer Entity" (DE) a government or constituent land/ property owner, a group of constituent land/property owners, or an entity (developer/business/corporate entity) representing the constituent land/property owners who intend to plan and develop a TOD Scheme. If the DE comprises of multiple entities, they have to come together through a valid and legally enforceable agreement between all the constituent land/property owners to participate.

(k) "Local Area Plan" (LAP) is the Planning of a sub-zonal area for which a Local Area Plan is prepared. An Influence Zone Plan (IZP) shall be considered as the LAP of the Influence Zone. The Local area plan shall demarcate street layout, reconstitution of plots, if any, and shall create a Form based Code for future development or redevelopment of the sub-zonal area.

6. Guiding Principles

6.1 This will provide higher norms for FAR and mix of uses. In order to manage the impacts of such developments and maximise the opportunities, the Policy will be implemented strategically in select TOD Nodes with high development potential. This will enable the creation of well-planned growth centres, developed as per sustainability principles, and capable of developing into future economic drivers and cultural hubs for the city.

6.2 Implementing agencies/Authorities will undertake a rapid assessment of the development potential of the various transit nodes in the city and

_________________________ ¹ A region may include several towns and cities, or it may be composed of one primary city and the surrounding cities.

No. 52-1] The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 9

identify a limited number of TOD Nodes on the basis of their strategic importance and ease of Implementation.

6.3 The nodes shall have sites that can be readily taken up as TOD Schemes such as vacant or underutilized government lands, government housing, commercial centres, industrial estates, etc. Availability of such sites will ensure that trigger projects can be taken up on priority to provide the necessary impetus for other projects to come up in the node;

6.4 They shall have a good mix of greenfield and/or low-density brownfield sites;

6.5 Their location shall be strategic either as economic/cultural hubs for the city or as potential triggers for development/regeneration of under- developed areas in the city.

6.6 They shall be amenable to augmentation of infrastructure such as water supply, sewerage, etc.

6.7 Additionally, further TOD nodes may be considered only if adequate interest has been expressed by constituent land/property owners to be developed in the form of a single or multiple TOD Schemes. A joint application shall be made to the implementing agency/authority comprising of the following:

i. Map showing the sites proposed to be developed as TOD Scheme/s,

ii. List of landowners with details of location and area of land proposed under the TOD Schemes,

iii. Letters of consent from all the land and property owners involved.

7. Examination of Proposals and Inclusion under policy

7.1 Implementing Agency DE will prepare an IZP or IZ-LAP for the delineated TOD Planning Area of concerned TOD Nodes. IZP or IZ-LAPs prepared by DEs shall be submitted to Implementing Agency for approval. Implementing Agency may appoint expert consulting firms/institutions for IZP or IZ-LAP preparation. IZP or IZ-LAPs prepared by Consulting Firms/Institutions/ DEs shall be submitted to Implementing Agency for approval and notification:

(a) In case two or more TOD Nodes are in close proximity (within 250m- 300m of each other) with overlapping TOD Planning Areas, such areas shall be planned as an integrated IZP OR LAP, with the areas between the TOD Nodes also considered in TOD Planning area with applicable TOD norms and incentives.

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b) The IZP or IZ-LAP shall integrate any other plans or schemes proposed for the area such as plans for enhancing walkability, street improvement, Parking Management District Plans, etc. Any Multi- Modal Integration (MMI), station area development projects proposed around the transit stations by concerned transit agencies shall also be considered while preparing the IZP or IZ-LAP. However, the IZP or IZ-LAP prepared and notified shall prevail over the existing plans of the area.

c) The IZP or IZ-LAPs may be updated/revised over time (as required). To reflect the changes due to development activity, to ensure that they continue to meet the needs of the area.

7.2 TOD norms shall prevail over Master Plan norms within the TOD Influence zone. All undeveloped plots or plots undergoing redevelopment within the IZP or IZ-LAP shall follow the TOD Norms and incentives as detailed out in this Policy.

7.3 All lands and properties within the respective Influence Zones will be eligible to undertake development as per the norms of this Policy, provided they fulfil the requirements for undertaking TOD Schemes as set out under Clause 8. Interested landowners may apply as a DE by preparing a TOD Scheme as per procedures set out in the Regulations.

7.4 While participation under the TOD Policy is voluntary, The Development Control Norms of this Policy can only be availed by participating through approved TOD Schemes. Constituent Land/property owners within the TOD Nodes who do not participate in the TOD Policy shall only be permitted to undertake reconstruction/additions/alterations to their existing buildings as per the permissible FAR without taking into account TOD benefits. They shall also not be eligible to avail the norms of any other policies of any Implementing Agency, unless specifically stated otherwise.

8. TOD Schemes

8.1 TOD Schemes must fulfil the following criteria in order to be eligible:

I. A TOD Scheme must cover fully or partly the Intense Development Area of a TOD Node. In any case:

(a) At least 25% of the scheme area shall fall in the Intense Development Area,

(b) The entire scheme area shall fall within the TOD Planning Area.

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II. TOD Scheme must be accessible from an existing road equivalent to at least 25% of the perimeter of the scheme.

8.2 Plots earmarked for Housing area and Neighborhood level PSPs (except senior secondary schools and parks) can be included within TOD Schemes, provided that the underlying land belongs to the DE/constituent landowners of the DE. In such cases, equivalent facilities of the same type and of the same area shall be provided in the scheme. These facilities shall be over and above the mandatory PSP requirements prescribed under this Policy.

8.3 Public areas such as roads, open spaces, drains, etc. shall be included in the TOD Scheme for purposes of integrated planning provided the following conditions are met:

(a) Public Roads (b) Public Drains (c) Public Parks

8.4 However, the area under such public facilities shall not be considered for meeting the minimum scheme area requirement for computation of permissible FAR/ ground coverage.

8.5 Amalgamation and reconstitution of plots (including Housing Area and Neighbourhood PSPs) will be permitted for all TOD Schemes. Reconfiguration of existing roads and open spaces within a TOD Scheme area shall be permitted, provided that:

(a) the reconfigured layout provides equal or more area under roads and open spaces. In areas where a fine network of streets for pedestrian movement already exists, it shall be preserved as far as possible. (b) due approval has been obtained from the concerned public agencies in case of public parks and roads. Such public areas shall be handed over to the concerned public agency and remain open to public at all times.

c) there is minimal damage to existing trees.

8.6 No charges for amalgamation of plots should be levied.

8.7 In case of brownfield sites, increase in the number of dwelling units shall be permitted under this Policy. However, reducing the existing number of dwelling units shall not be permitted in a TOD Scheme.

8.8 TOD Schemes may comprise of plots of different land uses/ use premises. The permissible mix of uses for each plot in a TOD Scheme depending upon the assigned land use/use premise shall be as per the table below :

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Table-8-1 Mix of Uses/Distribution of FAR in TOD

Land use/ use premise of plot as per ZDP/Layout Plan	Permissible Mix of Uses (distribution of FAR in TOD Scheme)
	Minimum FAR for Residential uses	Minimum FAR for Commercial uses	Minimum FAR for PSP and/or utilities	FAR as per land use premise
Residential	50%	Not specified	10%	Any use*
Commercial	30%	Not specified	10%	Any use*
Mixed-use	30%	Not specified	10%	Any use*
Industrial	30%	5%	10%	50% of FAR may be for any use* after meeting all Industrial requirements.
Government	30%	5%	10%	50% of FAR may be for any use after meeting all Government requirements.
Transportation	30%	5%	10%	Remaining 50% of FAR may be for any use after meeting all operational requirements for transportation facilities.
Green Open Space	0	5%	Up to 5%	Remaining FAR to be used for Green Open Space
PSP (only housing and neighbourhood level PSP plots allowed as per Clause-8	0	5%	Remaining FAR to be used for PSP and other utilities

*This remaining FAR can be utilised as a mix of residential, commercial and PSP

in any proportion as per project requirement.

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8.9 Any plot falling under notified mixed use/ commercial streets that are part of TOD Scheme shall be developed as per norms specified for 'Residential' in Table 8-1.

8.10 FAR and mix of uses will be separately calculated for each constituent plot in a TOD Scheme. The overall mix of uses for a TOD Scheme shall be a sum total of the mix computed for each constituent plot. The DE shall have the flexibility to utilize such overall mix on the entire reconstituted scheme area as per design considerations. The prescribed mix can also be achieved through vertical mixing of uses within buildings, provided that:

(a) Only non-manufacturing industries (service industry like IT/ITES, BPO/KPO, etc.) and non-polluting MSME units are combined with other uses like residential, commercial and institutional,

(b) Educational institutions, anganwadis, creches, old age homes, etc., are not combined with health facilities, penal institutions such as correction facilities, jails, etc. or manufacturing and/or warehousing facilities,

(c) Facilities as mentioned above shall mandatorily be developed on the lower floors, preferably with access to open spaces of the TOD Scheme,

(d) Separate entry/exits and service cores will have to be provided as required in buildings with vertical mix of uses, complying with statutory requirements of prevalent Building Byelaws.

8.11 The DE shall provide the following mandatory public areas as part of TOD Scheme layouts:

I. Green Public Space:

(a) 20% of the area of the amalgamated plot shall be developed as Green Public Space for public use. The DE shall design and develop this in the form of parcels that are usable to the community as public space. Such greens shall be kept un-gated, have direct access from a major road on at least one side and shall be handed over to the concerned local body for maintenance. No parking or basements shall be permitted under or beneath such greens.

(b) Additional 10% green/recreational area shall be developed by the DE for exclusive use of the occupants. This may include plazas, tot-lots, green spaces, gardens, vertical gardens, common areas, etc., that can also be provided on top of14 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1 basements, podiums, terraces, etc. The extent of Podium area used for this purpose shall not be included for computation of ground coverage.

(c) As far as possible the green public spaces within the TOD Planning area shall form an interconnected network, only divided by streets but mandatorily connected by signalized pedestrian crossing.

(d) All natural drains shall be preserved and a green buffer of minimum 5m shall be left on two sides measured from the top edge of the drain. This green buffer may be part of the plot and shall be counted as part of the 20% area to be left as Green public space, as per 8.11.1.a above, which shall be left un-gated, un-blocked and seamlessly connected to the buffer space before and after the plot. The remaining of Green public open space may be an extension of the buffer or connected to it, as per design requirements.

II. Public road network: DE shall provide additional roads/streets for public use within the TOD Scheme as per the following norms.

(a) Road networks to be planned with a vehicular route network of approximately 250m and pedestrian network of approximately 100m.

(b) Based on ground conditions, this may be relaxed up to a maximum of 10%.

(d) The minimum junction density shall be 100 junctions per sqm within the TOD scheme.

(e) Direct walking routes to the transit node.

(f) Any plot length beyond 100m shall have a mandatory min. 3m wide path (may be only NMT) through the plot with active frontage. The path should connect to the roads on two sides. Bridging over the path with min. 6m vertical clearance and/or enclosing it on two sides by building is permitted. The pedestrian crossing on the road, on the two ends, shall be aligned to the path. This cut through shall be always unblocked and ungated and shall be provided by DE and maintained by the Authority.

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(g) All vehicular entries shall be from the side streets. In case of sites where no side streets are available, at least 1 road with ROW of 12 m or more will have to be provided as part of the TOD scheme.

8.12 TOD Schemes falling in two TOD Nodes (where the influence zones of such TOD Nodes are adjacent and contiguous) can be considered for approval, provided they meet all other conditions under this Policy.

8.13 Joint ventures for Station Area Development or development of multi- modal transit hubs may be considered between multiple transport agencies. Such projects shall be designed to ensure integration between various transport services and may be designed as part of the same building/ complex for seamless commuter movement. Concourse level integration or bridging above road with 6m height clearance between and within TOD Scheme developments and with mass transit stations shall be ensured, and the cost for the same shall be borne by the DE.

9. Framework for Implementation of the Policy

9.1 Implementing Agency/ Authority will facilitate implementation of this Policy, and will have the following responsibilities:

(a) Identify TOD Nodes eligible for undertaking TOD development as per the provisions of this Policy, and update/revise the same from time to time as required. All transit nodes shall be designated as TOD Nodes.

(b) Delineate TOD Planning area of TOD Nodes, as per the following hierarchy:

a. Bus stop/Water Transport Ghat: 200m radius, with IDA of 100m

b. Bus Terminal/ Inter State Bus Terminal/ BRT Station/ Water Transport Terminal: 500m radius, with IDA of 250m

c. Metro station: 800m radius, with IDA of 500m

d. Regional Railway station/ Railway Station/ Water Metro Station: 1500m radius, with IDA of 800m

(d) Set up and manage a dedicated TOD Fund for each TOD Node at City level and Regional level.

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(e) Set up a dedicated portal or micro site for all matters pertaining to implementation of the TOD Policy.

9.2 A Committee shall be setup under the chairpersonship of the Administrative Secretary, Housing & Urban development comprising of representatives from agencies/organisaitons of Housing and Urban Development Department, various service providing agencies and all ULBs and such other members as it deems fit. This Committee will be responsible for:

(a) Approval of any new TOD Nodes (other than any priority nodes identified under the Regulations).

(b) Coordinate and monitor works by various agencies for area improvement as prescribed in the IZP or IZ-LAP.

9.3 TOD Schemes shall be approved by the local body through an appropriate sanctioning committee with representation from implementing agency/ Authority and other concerned departments and service providing agencies. TOD Schemes of implementing agency/ Authority land shall be approved by concerned implementing agency/Authority as per standard procedures.

9.4 The DE shall pay Additional FAR Charges to the respective local bodies for undertaking area improvement and infrastructure augmentation works (as required). Additionally, TOD Charges shall be collected by implementing agency/ Authority and ring-fenced through a dedicated TOD Fund set up at city level for each TOD Node.

9.5 Projects for Multi-Modal Integration (MMI) within the TOD Nodes may be implemented by the concerned mass transit agency or through partnerships with other public /private agencies. The TOD Planning Area shall be designated as a zero-tolerance zone for traffic violations and any management initiatives such as parking regulation, one-way/two-way traffic management, etc., including measures recommended in the IZP or IZ-LAP, shall be implemented by the traffic police.

9.6 Grievance Redressal for anomalies/grievances that arise during the implementation of the Policy shall be as per Regulations.

9.7 Concerned local bodies shall integrate the development controls of this Policy with their existing approval systems to ensure transparent and fast- track approval of TOD Schemes.

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9.8 The DE shall pay all applicable fees and charges and execute the development in accordance with the provisions detailed in the Regulations.

10. Development Control Norms for TOD Schemes

10.1 The Development Control Norms of this Policy shall be applicable to all TOD Schemes and shall prevail in case of conflict with any other policy/provisions within the Master Plan Development. Development under TOD Schemes can be a mix of new development, partial/full reconstruction and partial/full retrofitting of existing structures. The strategy to be adopted shall be detailed by the DE as part of the TOD Scheme submission and approved as per the process laid out in the Regulations.

10.2 FAR

(a) The FAR is not limited and shall be in accordance with notified IZ- LAP.

(b) Height of building shall be limited by the Colour Coded Zoning Map (CCZM) elevation set up by Authority of India (AAI), 1.5 times the existing permissible FAR on the plot or 500, whichever is more.

10.3 While consumption of the entire entitled FAR is not mandatory, the following shall be ensured by all TOD Schemes:

(a) Minimum FAR utilization shall be equivalent to the existing permissible FAR for each of the plots.

(b) Overall proportion of mix of uses shall always be maintained, as per Table 8-1.

10.4 Unutilized FAR may be traded as TDR in the Receiving Area as notified in accordance with the norms of TDR policy.

10.5 In case of TOD Schemes that include existing the land under service lanes/ public roads/ public drains/ public parks, etc., land under such areas shall not be considered for computation of FAR.

10.6 Any public amenities provided as part of the development such as public toilets, bridges, etc. shall be free of FAR, subject to the condition that they are maintained regularly by the DE and remain open and accessible to18 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1 public at all times of the day, failing which, the concerned local body shall take over the same.

10.7 TOD Schemes that are not able to utilise the permissible FAR due to height restrictions, may be allowed relaxations in ground coverage and setbacks without compromising the area to be maintained under Green Public Spaces.

11. Size of dwelling units

11.1 There is no restriction on the size of residential units for accommodating existing dwelling units within the TOD Scheme.

11.2 In order to encourage affordable and non-ownership housing (rental housing, serviced apartments, student housing and hostels) within TOD Schemes, the following norms shall apply:

(a) At least 15% of Residential FAR is to be used for dwelling units of size up to 45sqm. The entry for such units may be provided separate and direct from the road or may be part of the built-up scheme. The residential FAR remaining after accommodating existing number of dwelling units, shall be used for providing dwelling units of size upto 60 sq.m.

(b) In case a TOD Scheme is comprised of plots with no existing residential development, at least 50% of the residential FAR shall be used for developing dwelling units of size upto 80 sq.m.

(c) In case of TOD Schemes comprising of a mix of existing built-up and vacant plots, the final mix of dwelling units in the TOD Scheme will be derived on a pro-rata basis as per above provisions.

11.3 Ground Coverage and setbacks: Norms for setbacks and ground coverage shall apply to the entire TOD Scheme boundary, as part of the reconstituted plan for the scheme area.

(a) Maximum Ground coverage of 40% shall be flexible permitted, with the condition as stated in Clause 12.1.a.

(b) The following setbacks shall be maintained:

Type of plot edge	Setback
Public road of 15m and above RoW	(a) No setback. (b) Min. 3.5m wide shaded arcade (can be part of the building) on ground floor with floor height at the level of footpath.
	(c) At least 90% of the building line shall be built-to-edge with active frontage provisions and continuous arcade. (d) No Boundary wall
Roads of ROW < 18m or site edge facing parks, natural drains, forest, etc. Shared edge with adjoining plot	(a) 6m setback (b) The setback to be kept unblocked at all times for public movement. (c) Trees/plantation for noise reduction and utilities like fire hydrants shall be permitted
Only NMT street	(a) No setback. (b) Active frontage on 75% length. (c) Arcade may be provided of min 3.5m width (can be part of the building) on ground floor with floor height at the level of footpath.

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(c) Active frontage includes arcades, colonnades, shopfronts, pedestrian entries/ exits, plazas, access points, transparent windows etc.

i At least 75% frontage along all streets (including public streets) shall be maintained as active frontage.

ii. No projections (balconies, awnings, etc.) shall be allowed beyond the built-to line.

iii. Commercial frontages shall have minimum 50% transparency (un-tinted) at ground floor level above 0.3m from footpath. Residential frontages shall have balconies/verandas and active spaces facing public ROWs. Rolling shutter, if provided, shall be see-through and not opaque.

iv. The ground floor of all parking structures / podiums or stilts must be lined with active frontage facing the main streets.

v. All buildings, if required, may be recessed by 10m beyond the height of 10m or after two floors, as per building design. Any further recess required for providing adequate light and ventilation or for architectural purposes may be provided shall be maintained.

vi. Arcades of adjacent buildings or plots shall mandatorily align with each other.

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11.4 EWS Housing: DE shall provide good quality EWS housing within the TOD Scheme as per the norms of Master plan document. The EWS FAR shall be 15% over and above the residential FAR permitted in the scheme, calculated as 15% of the maximum permissible residential FAR in the scheme. The requirement for EWS housing shall be met as a separate well- designed area within the Scheme with low/mid-rise high-density built form, with access to the public greens and social facilities. Charges for premium FSI shall be exempted for affordable housing projects.

11.5 Parking:

(a) TOD Schemes shall provide 0.5 Equivalent Car Space (ECS) per100 sq.m. of covered area, with mandatory 5% of the parking area earmarked for bicycles and wheelchairs.

(b) DE shall provide at least 50% of all parking facilities within TOD schemes as 'public parking' facility.

(c) At least 20% of the parking area shall be equipped with charging points for electric vehicles shall be provided as per prescribed policy/Building Byelaws.

(d) Parking shall mandatorily be located within the building floors on basements or on any other floor except Ground and First floor. Only drop off facilities on ground or upper floors may be provided, as per building design. Ground floor parking within the open space of the plot is not permitted, which shall be green and with NMT paths if required.

(e) Entry to basement Parking shall be from the lowest RoW street abutting the plot or from the setback of the plot. If plot abutting only one street, then basement entry shall be made from the street.

(f) Up to 90% plot area may be utilized for non-permeable uses, such as basements, tanks, etc.

11.6 The entire development has to be compliant with the mandatory sustainability provisions given in the Building Byelaws. These include:

(a) Water Conservation and Management, including Rainwater Harvesting (by Recharge), Low Water Consumption Plumbing Fixtures, Wastewater Recycle and Reuse and Reduction of hard cape.

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(b) Solar Energy Utilization, including Installation of Solar Photovoltaic Panels, and Installation of Solar Assisted Water Heating Systems.

(c) Energy efficiency, including Low Energy Consumption Lighting Fixtures (Electrical Appliances BEE Star and Energy Efficient Appliances) and Energy Efficiency in HVAC systems.

(d) Waste Management, including Segregation of Waste and Organic Waste Management.

12. Other Controls

12.1 Other building controls:

(a) Building design shall ensure that all dwelling units have natural ventilation and receive a minimum of 2hrs of direct sunlight in at least one habitable room at the lowest habitable floor of the building. The solar access model shall be submitted along with the Building Plan at the time of approvals.

(b) Adequate noise reduction measures shall be incorporated where buildings are adjacent to mass transit stations.

(c) Rainwater harvesting for each plot is mandatory. At least 10% of the plot area shall be permeable and shall allow for rainwater absorption.

(d) TOD Planning area shall be planned/ designed in a manner that the entire average rainfall is absorbed within it.

e) Building structural design shall mandatorily conform to seismic area design considerations following applicable National and local codes and building design approvals as set by the Authority.

12.2 Location of various use premises:

(a) PSP and commercial uses shall be located on lower floors with adequate public frontage.

(b) Facilities such as creches, day care centres for children and elderly shall be provided as part of the TOD Scheme. Such facilities shall be located on a public road created within the scheme with access to public greens planned within the scheme.

12.3 Norms for Public Roads within TOD Scheme:

(a) All new roads (including facilities like street furniture, lighting and illumination and public conveniences) shall be as per Street Design22 The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 [No. 52-1 Regulations and integrate fully with any proposals for MMI, walking and cycling as per the IZP or IZ-LAP for the TOD Node.

(b) Separate childcare rooms, changing spaces for cyclists and drinking water fountains shall be included within the design of public conveniences.

(c) The public road network within TOD Schemes can be partially covered through walkways, bridges or building blocks, provided that the covered length does not exceed 1/3rd of the total length of the network, and with a clearance of 6m from road level.

(d) The road network shall be kept active at all times through appropriate public activity programming along the edges such as active frontage, vending zones, plazas, shops, restaurants, open spaces, etc.

12.4 Sustainability Features:

(a) TOD Schemes shall meet all greening norms notified by Implementing Agency at the time of approval of the Scheme. Greens and public spaces within a Scheme shall be interconnected to form green-blue and public space networks as far as possible.

(b) Each TOD Scheme shall ensure the following:

i. Mandatory 100% treatment and 100% reuse of wastewater- whether in own TOD scheme or in any other building or green open space in the city, for schemes of size 0.2 Hectare and above.

ii. Segregation and reuse of 100% green waste;

iii. At least 10% of the energy demand should be met through renewable sources like solar

iv. Optimum retention of storm water for direct reuse and recharge of groundwater as per applicable norms.

v. Only permeable materials are used for surface parking and open plazas.

Multiple schemes/DEs may come together to meet these sustainability requirements.

13. Form based Code

(a) LAP of the Influence Zone may specify a Form based Code for development of the Node.

No. 52-1] The J&K Official Gazette, the 25th March, 2026/4th Chai., 1948 23

(b) The Form based Code shall specify the block sizes, street layout, broad street design and the volumetric code for development of the area.

(d) The Building line, FAR, height and building envelope shall be specified in the Code. No part of the building may project out of the specified building envelope.

(e) Bridging over the road at a clearance of 6m height shall be permitted and the bridge space may be used for commercial use. For RoW up to 15m width, full bridging for entire length of plot is permitted. For RoW more than 6m, not more than 30% of the length of the RoW may be bridged upon. No structural element of the bridge shall be within the RoW.

(f) All plots having RoWs more than 15m, shall have zero setback and shall have an arcade of at least 3.5m clear width and 4.5m height as part of the building on the ground floor with the finished floor level at the level of the footpath.

(g) The code shall create the shortest path to the transit station and shall create a fine network of streets as specified in Clause 8.11.II

(h) All toilets created within the commercial floors of the buildings shall be public toilets which shall always be available for public use without any restriction or charges during working hours on all days and shall be maintained by DE.

14. Policy evaluation

14.1 Policy may be reviewed as and when required for assessing its effectiveness and making changes if necessary.

14.2 This policy shall come into force from the date of issue of this resolution.

15. Power of UT J&K government

15.1 Notwithstanding anything contained in the foregoing paragraphs of the UT of J&K Transit Oriented Development Policy, the Housing & Urban Development Department by issuance of notification in the official gazette may amend or withdraw any of the provisions and/or the schemes mentioned herein above.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139 Srinagar, Thu., the 21st May, 2026/31st Vaisa., 1948. [No. 8-c

PART III

Laws, Regulations and Rules passed thereunder.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— TRANSPORT DEPARTMENT, J&K.

Notification

Srinagar, the 21st May, 2026.

S.O. 147.—In exercise of the powers conferred by the proviso to Article 309 of the constitution of India, the Lieutenant Governor, Union Territory of Jammu and Kashmir hereby makes the following rules, namely :—

1. Short title and commencements.—(1) These rules may be called the Jammu and Kashmir State Motor Garages (Gazetted) Service Recruitment Rules, 2026.

(2) These rules shall come into force from the date of their publication in the Government Gazette.

2. Definitions.—(1) In these rules, unless the context otherwise requires,—

(a) 'Administrative Department' means the Transport Department of the Government in the Civil Secretariat holding the Administrative charge of the service;

2 The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. [No. 8-c

(b) 'Cadre' means the cadre of the service;

(d) 'Government' means the Government of Union Territory of Jammu and Kashmir;

(e) 'Member of the Service' means a person appointed to a post in the service under the provisions of these rules or the rules superseded by these rules;

(f) 'Post' means a permanent post carrying a definite time scale sanctioned by the competent authority;

(g) 'Rules' means the Jammu and Kashmir State Motor Garages (Gazetted) Service Recruitment Rules, 2026;

(h) 'Schedule' means the Schedule(s) annexed to these rules;

(i) 'Service' means the Jammu and Kashmir State Motor Garages (Gazetted) Service;

(j) 'Union Territory' means the Union Territory of Jammu and Kashmir;

(2) Words and Expressions used in these rules but not defined shall have the same meaning as are assigned to them in the Jammu and Kashmir Civil Service (Classification, Control and Appeal) Rules/Jammu and Kashmir Civil Service Regulations, 1956;

3. Constitution of Service.— (1) From the date of commencement of these rules, there shall be constituted the Jammu and Kashmir State Motor Garages (Gazetted) Service;

(2) The Government may, at the commencement of these rules, appoint to the service any person who at the commencement of these rules, is holding in substantive capacity any post Included in the cadre of this Service :

Provided that for the purposes of the Initial constitution of the Service, a person holding any post included in the cadre of the Service In its sanctioned scale of pay, in substantive capacity to which he/she was appointed by the competent authority under rules, either by direct recruitment or by promotion shall be deemed to have been appointed to the Service under these rules, if he/she is fully qualified to hold the post under these rules.

Explanation :—The word 'holding' means a person holding a post included in the cadre of the Jammu and Kashmir State Motor Garages (Gazetted) Service in its sanctioned scale of pay on regular basis under orders of the competent authority and will not includeNo. 8-c] The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. 3 the persons holding a post on ex-cadre/deputation basis or on ad hoc basis or in a stop-gap arrangement.

4. Strength and Composition of the Service.—(1) The authorized permanent and temporary strength of the cadre and the nature of the post included therein shall be determined by the Government from time to time and shall, at the initial constitution of the Service under these rules, be such as specified in the Schedule-I annexed to these rules :

Provided that the Government may create temporary posts in the cadre of the Service for specified period or purpose as may be considered necessary from time to time.

(2) The Government shall, after the interval of every five years or at such other intervals, as may be necessary, re-examine the strength and composition of cadre of the Service and make such alterations therein as it deems fit.

5. Qualifications and Method of Recruitment.—(1) No person shall be eligible for appointment or promotion to any post in any class, category or grade in the Service unless he/she possesses the qualification as laid down in the Schedule-II and fulfill the requirement as provided in the rules and orders for the time being in force.

(2) Appointment to the service shall be made :—

(a) By direct recruitment; or

(b) By promotion; or

Provided that all the posts under direct recruitment shall be filled through the Jammu and Kashmir Public Service Commission as per the rules/orders of the Government issued for the purpose.

Provided further, that all the posts under promotion quota shall be filled through the Jammu and Kashmir Public Service Commission/Departmental Promotion Committee (DPC).

(3) The Department shall refer vacancies in the direct/promotion quota to Jammu and Kashmir Public Service Commission and Departmental Promotion Committee, as the case may be, in terms of SRO-166 dated 14.06.2005.

6. Probation.—Probation of the Members of the Service shall be governed under the Provisions of Jammu and Kashmir Civil Services (Classification, Control and Appeal) Rules, 1956/the Jammu and Kashmir Civil Service Regulations, 1956.

4 The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. [No. 8-c

7. Reservation in appointments.—While making appointments either by direct recruitment or by promotion, reservation shall be provided to the eligible categories in accordance with the provisions of Jammu and Kashmir Reservation Act, 2004 and the rules and orders, as in force.

8. Training and Departmental Examination.—Persons appointed to the service by competitive examination shall be required to undergo such training from time to time during the course of probation and to pass during the period of probation or trial such Departmental examination(s) as the Government may prescribe :

Provided that the Government may exempt, either wholly or partly, from such training or Departmental examination, persons who have passed a Departmental examination or undergone training declared by Government to be equivalent to the Departmental examination or training prescribed under these rules.

9. Eligibility of Government Servants for direct recruitment.—A person already in the Government Service may apply through proper channel for direct recruitment to a vacant post in any particular class or category in the Service if he/she possesses the educational and other qualifications prescribed for recruitment to such class or category of posts. The upper age limit of such Government Servants shall be as provided in the General Rules :

Provided that in case of a post which requires a higher degree of specialization and/or experience, the Government may prescribe higher upper age limit.

10. Maintenance of Seniority lists.—Seniority of the Members of the Service shall be regulated under the Jammu and Kashmir Civil Services (Classification, Control and Appeal) Rules, 1956. The Administrative Department shall maintain an up-to-date final seniority list of Members of the Service.

11. Residuary Matters.—In regard to matters not specifically covered by these rules, the Members of the Service shall be governed by the rules, regulations and orders applicable to the Civil Service of Union Territory of Jammu and Kashmir in general.

12. Interpretation.—If any question arises relating to the Interpretation of these rules, the decision of the Administrative Department shall be final and binding.

13. Repeal and savings.—(1) All rules corresponding to these rules and in force Immediately before the commencement of these rules are hereby repealed.

No. 8-c] The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. 5

(2) Notwithstanding such repeal, any appointment or order made or action taken under the rules so repealed shall be deemed to have been made or taken under these rules.

By order of the Government of Jammu and Kashmir.

Sd/-

AVNY LAVASA, IAS, Secretary to the Government. Transport Department.

———

6 The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. [No. 8-c

Jammu and Kashmir State Motor Garages (Gazetted) Service

Recruitment Rules, 2026.

SCHEDULE-I

S. No.	Designation of the Post	Pay Level	No. of Posts
(1)	(2)	(3)	(4)
1.	Director	Level-13 (123100-215900)	01
2.	Joint Director	Level-12 (78800-209200)	01
3.	Deputy Director	Level-11 (67700-208700)	02
4.	Works Manager	Level-8A (50700-160600)	02
5.	Administrative Officer	Level-8 (47600-151100)	01
Total			07

———

No. 8-c] The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. 7

Jammu and Kashmir State Motor Garages (Gazetted) Service

Recruitment Rules, 2026.

SCHEDULE-II

	Class Category Designation of	Post	Pay Level	Qualification for Direct Recruitment	Method of Recruitment
(1)	(2)	(3)	(4)	(5)	(6)
I.		Director	Level-13 (123100- 215900)	….	By promotion from Class- II (Joint Director) with three (03) years substantive service in the said class and category. OR If no suitable Departmental candidate is available, by deputation from General Administration Department or other Department of equivalent status/grade, qualification and experience prescribed.
II.		Joint Director	Level-12 (78800- 209200)	….	By promotion from Class- III (Deputy Director) with five (05) years substantive Service in the said class and category. OR If no suitable Departmental candidate is available, by deputation from General Administration Department or other Department of equivalent status/grade, qualification and experience prescribed.
III.		Deputy Director	Level-11 (67700- 208700)	….	By promotion from Class- IV (Works Manager) with five (05) years substantive Service in the said class and category. OR If no suitable Departmental candidate is available, by deputation from General
					Administration Department or other Department of equivalent status/grade, qualification and experience prescribed.
IV.		Works Manager	Level- 8A (50700- 160600)	Degree in Automobile Engineering from a recognized University ; or 3 years Diploma in Automobile Engineering with five years experience in any Government/Public Sector Undertaking.	(i) 50% by Direct Recruitment; and (ii) 50% by promotion from Class-1 (Stores Officer) of Jammu and Kashmir State Motor Garages (Subordinate) Services Recruitment Rules amongst the members of Service having three years Diploma in Automobile Engineering from a recognized Institute and five years substantive service in the said class and category.
V.		Administrative Officer	Level-8 (47600- 151100)	….	By deputation from the General Administration Department.

8 The J&K Official Gazette, the 21st May, 2026/31st Vaisa., 1948. [No. 8-c

Sd/- MUSHEER AHMED, JKAS, Special Secretary to the Government, Transport Department.

EXTRAORDINARY REGD NO. JK-33

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

——————————————————————————————————

Vol. 139] Srinagar, Tue., the 23rd June, 2026/2nd Asad., 1948. [ No. 13-a

——————————————————————————————————

Separate paging is given to this part in order that it may be filed

as a separate compilation.

——————————————————————————————————

PART III

Laws, Regulations and Rules passed thereunder.

————

GOVERNMENT OF JAMMU AND KASHMIR

CIVIL SECRETARIAT— LABOUR & EMPLOYMENT DEPARTMENT,

SRINAGAR

Notification

Srinagar, 23rd of June, 2026.

SO-179.—In exercise of the powers conferred by section 99 of the Industrial

Relations Code, 2020 (35 of 2020) read with section 24 of the General Clauses Act,

1897 (10 of 1897) and in supersession of the :—

i. The Jammu and Kashmir Trade Union Regulations, 1972,

ii. The Industrial Employment (Standing Orders) Jammu and Kashmir Rules,

1972;

iii. The Industrial Disputes (Jammu and Kashmir State) Rules, 1972.

except as respects anything done or omitted to be done before such supersession,

the Government of Jammu and Kashmir hereby makes the following rules, namely :—

2 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

Rules

CHAPTER-I

Preliminary

1. Short title, application and commencement.—

i. These rules may be called The Jammu and Kashmir Industrial Relations

Rules, 2026;

ii. They shall extend to the territorial jurisdiction of Jammu and Kashmir;

iii. They shall come into force on the date of their publication in the Official

Gazette.

2. Definitions.— (1) In these rules, unless the context otherwise requires.—

a) "code" means the Industrial Relations Code, 2020;

b) "electronically" means any information submitted by email or uploading

on the designated portal or digital payment in any mode for the purpose of

Code;

c) "form" means a form appended to these rules;

d) "Protected worker" means a worker who has been recognized as such

under section 90(3) [Explanation] of the Industrial Relations Code, 2020.

e) "section" means the section of the Code;

f) "tribunal" means Industrial Tribunal constituted under Section 44 of the

Industrial Relation Code, 2020 by the Government of Jammu and Kashmir.

(2) The words and expressions used in these rules which are not defined therein,

but are defined in the Code, shall have their respective meaning as assigned to them in

the Code.

3. Written Agreement for the settlement before the Conciliation Officer

under clause (zi) of section 2.—The Agreement under clause (zi) of section 2 for

written agreement between the employer and worker shall be in the form specified in

(Form-I) and shall be signed by the parties in the agreement and a copy thereof shall

be sent to the concerned Conciliation Officer.

CHAPTER-II

Bi-Partite Forums

4. Constitution of Works Committee etc. under section 3.—

(1) Every employer to whom an order made under sub-section (1) of section 3

relates shall forthwith proceed to constitute a Works Committee in the manner as is

specified in the following sub-rules.

(2) The number of members constituting the Committee shall be fixed so as toNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 3 afford representation to the various categories, groups and class of workers engaged

in, and to the sections, shops or departments of the establishment:

Provided that the total number of members of the Works Committee shall not

exceed twenty:

Provided further that the number of representatives of the worker in the Works

Committee shall not be less than the number of representatives of the employer therein.

(3) Subject to the provisions of this rule, the representatives of the employer in the

Works Committee shall be nominated by the employer and shall, as far as may be

possible, be officials in direct touch with or associated with, the working of the

industrial establishment.

(4) (a) Where any workers of the industrial establishment are members of a

registered Trade Union, the employer shall ask such Trade Union to inform

him in writing as to—

(i) How many of the workers are members of such Trade Union; and

(b) Where an employer has reason to believe that the information furnished to

him under clause (a) by the registered Trade Union is false, he may, after

informing such Trade Union, refer the matter to the Assistant Labour

Commissioner having jurisdiction, who shall, after hearing the parties,

decide the matter and his decision shall be final.

(5) On receipt of the information called for under sub-rule (4), the employer shall

provide for the selection of workers' representative on the Committee in two following

groups, namely :—

(a) registered Trade Union may choose their representatives as members for

works committee in the proportion of their membership;

(b) where there is no registered Trade union, workers may choose amongst

themselves representatives for works committee.

(6) (a) The works Committee shall have among its office-bearers a Chairman, a

Vice-Chairman, a Secretary and a Joint-Secretary. The Secretary and the

Joint-Secretary shall be elected every year;

(b) t he Chairman shall be nominated by the employer from amongst the

employer's representatives on the Works Committee and he shall, as far as

possible, be the head of the industrial establishment;

Committee representing the workers, from amongst themselves:

Provided that in the event of equality of votes in the election of the Vice-

Chairman, the matter shall be decided by a draw of a lot:

(d) the Works Committee shall elect the Secretary and the Joint Secretary

provided that where the Secretary is elected from amongst the4 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a representatives of the employers, the Joint Secretary shall be elected from

amongst the representatives of the workers and vice versa:

Provided that the post of the Secretary or the Joint Secretary, as the case

may be, shall not be held by a representative of the employer or the worker for two

consecutive years:

Provided that the representatives of the employer shall not take part in the

election of the Secretary or Joint Secretary, as the case may be, from amongst the

representatives of the workers and only the representatives of the workers shall be

entitled to vote in such elections.

(e) In any election under clause (d), in the event of equality of votes, the matter

shall be decided by a draw of lot.

(7) (a) the term of office of the representatives on the Works Committee other than

a member chosen to fill a casual vacancy shall be two years;

(b) A member chosen to fill a casual vacancy shall hold office for the unexpired

term of his predecessor;

to attend three consecutive meetings of the Committee shall forfeit his

membership.

(8) In the event of workers' representative ceasing to be a member under

clause (c) of sub-rule (7) or ceasing to be employed in the establishment or in the

event of his resignation, death or otherwise, his successor shall be chosen in

accordance with the provisions of this rule from the same group to which the member

vacating the seat belonged.

(9) The Works Committee shall have the right to co-opt in a consultative

capacity, persons employed in the industrial establishment having particular or

special knowledge of a matter under discussion. Such co-opted member shall not be

entitled to vote and shall be present at meetings only for the period during which the

particular question is before the Works Committee.

(10) (a) the Works Committee may meet as often as necessary but not less often

than once in three months.

(b) t he Works Committee shall at its first meeting regulate its own

procedure.

(11) (a) the employer shall provide accommodation for holding meetings of the

Works Committee. He shall also provide all necessary facilities to the Works

Committee and to the members thereof for carrying out the work of the Works

Committee. The Works Committee shall ordinarily meet during working hours of

the industrial establishment concerned on any working day and the representative of

the workers shall be deemed to be on duty while attending the meeting;

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 5

(b) the Secretary of the Works Committee may with the prior concurrence of

the Chairman, put up notice regarding the work of the Works Committee on

the notice board of the industrial establishment.

5. Manner of choosing members from the employers and the workers for

Grievance Redressal Committee under sub-section (2) of section 4.—(1) The

Grievance Redressal Committee shall consist of equal number of members

representing the employer and the workers, which shall not exceed ten.

(2) The representatives of the employer shall be nominated by the employer and

shall, as far as may be possible, be officials in direct touch with or associated with the

working of the industrial establishment, preferably the heads of major departments of

the industrial establishment.

(3) The representatives of the workers shall be chosen by the registered Trade

Union. In case where there is no registered Trade union the member may be chosen by

the workers of the industrial establishment:

Provided that there shall be adequate representation of women workers in the

Grievance Redressal Committee and such representation shall not be less than the

proportion of women workers to the total workers employed in the industrial

establishment:

Provided further that the tenure of the members of the Grievance Redressal

Committee shall be coterminous with the tenure of the members of the registered Trade

Union:

Provided further that in the absence of registered Trade Union, the tenure of

members of Grievance Redressal Committee shall be for a period of two years from

the date of the constitution of the Grievance Redressal Committee.

(4) Where any workers of the industrial establishment are members of a registered

Trade Union, the employer shall ask such Trade Union to inform him in writing as

to—

(a) how many of the workers are members of such Trade Union;

(b) Where an employer has reason to believe that the information furnished to

him under clause (a) by the registered Trade Union is false, he may, after

informing such Trade Union, refer the matter to the Assistant Labour

Commissioner having jurisdiction who, after hearing the parties, shall

decide the matter and his decision shall be final.

(5) On receipt of the information called for under sub-rule (4), the employer shall

provide for the selection of workers' representative on the Committee by two following

groups, namely :—

6 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

(a) registered Trade Union may choose their representatives as members for

Grievance Redressal Committee in the proportion of their membership.

(b) such workers those who are not member of registered Trade Union, may

choose amongst themselves representatives for the Grievance Redressal

Committee.

6. Application in respect of any dispute to be filed before the Grievance

Redressal Committee by any aggrieved worker under sub-section (5) of section 4. —Any aggrieved worker may file an application stating his dispute therein

before the Grievance Redressal Committee giving his name, designation, employee

Code, Department where posted, length of service in years, category of worker,

address for correspondence, contact number, details of grievances and relief sought.

Such application may be sent electronically or otherwise. The Grievance may be raised

within one year from the date on which the cause of action of such dispute arises.

7. Manner of filing application for the conciliation of grievance as against the

decision of the Grievance Redressal Committee to the conciliation officer under

sub-section (8) of section 4.—Any worker who is aggrieved by the decision of the

Grievance Redressal Committee or whose grievance is not resolved by the said

Committee within thirty days of receipt of the application, may file an application

through official web Portal of the Labour Commissioner J&K or by registered post or

speed post within a period of sixty days from the date of the decision of the Grievance

Redressal Committee or from the date on which the period specified in sub-section (6)

of section 4 expires, as the case may be, to the conciliation officer through the Trade

Union, of which he is a member or otherwise :

Provided that in case of manual receipt of such application through registered post

or speed post, the conciliation officer shall get the same digitized and enter the

particulars of the application in the online mechanism under intimation to the

concerned worker.

CHAPTER-III

Trade Unions

8. Payment of subscription under clause (f) of section 7.—

i. The payment of a subscription shall be from ordinary as well as honorary

members of the trade union;

ii. The ordinary as well as honorary members of the trade union along with

any of the citizen of India living in any part of the country can donate

towards the general fund of the union electronically or through crossed

cheque or draft payable to the union;

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 7

iii. The admission subscriptions for the members of the Trade Union shall be

Rs. 100/- and monthly subscription shall not be less than Rs. 30/- per

member.

9. Safe Custody of the funds of the Trade Union and Annual audit under

clause (j) of section 7.—(1) The funds of the registered trade union shall be deposited

in any scheduled bank in the name of the union:

Provided that 2% of the total funds available with the Union shall be kept at the

disposal of the three executive members, namely the President, Secretary and Cashier,

for meeting any exigency pertaining to the routine affairs of the said Union."

(2) Auditors.—The annual audit of the accounts of any registered Trade Union

shall be conducted by an auditor authorized to audit the accounts of companies under

provision of Section 139 read with section 141 of the Companies Act, 2013 (18 of

2013) or under any other law for the time being in force governing the appointment

and eligibility auditors.

(3) Exception.—Notwithstanding anything contained in these rules, no person,

who, at any time during the year, was entrusted with any part of the funds or securities

belonging to the Trade Union shall be eligible to audit the accounts of the Union.

(3) Audit of funds.—The auditor or auditors appointed in accordance with these

rules shall be given access to all the books of the Trade Union and shall verify the

annual return with the accounts and vouchers relating thereto and shall thereafter sign

the auditor's declaration appended in (Form-II), indicating separately on that form

under his signature or their signatures a statement showing in what respect he or they

find the return to be incorrect, unvouched or not in accordance with the Act. The

particulars given in this statement shall indicate :—

i. every payment which appears to be unauthorized by the rules of Trade

Union or contrary to the provisions of the Act;

ii. the amount of any deficiency or loss which appears to have been incurred

by the negligence or misconduct of any person;

iii. the amount of any sum which ought to have been but is not brought to

account by any person.

4) Audit of separate fund to be constituted under sub-section (2) of section 15.—The audit of the separate fund of a registered Trade Union shall be carried

out with the audit of the general account of the Trade Union by the same auditor or

auditors.

10. Declaration to be made by an affidavit under clause (a) of sub-section (1)

of section 8.—Every application under section 8 for registration of a Trade Union shall8 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a be accompanied by a declaration to be made by an affidavit in (Form-III).

11. Assets and Liabilities of the Trade Union under sub-section (2) of section 8.—Where a Trade Union has been in existence for more than one year before

the making of an application for its registration, there shall be delivered to the

Registrar, together with the application, a general statement of assets and liabilities of

the Trade Union prepared in (Form-II) annexed to these rules.

12. Register of Trade Union under sub-section (1) and sub-section (3) of

section 9.—The Register of Trade Unions as referred to above shall be maintained in

(Form-IV).

13. Certificate of Registration.—(1) The Certificate of Registration issued by the

Registrar under sub-section (2) of section 9 shall be in (Form-V).

14. Cancellation/Withdrawal of Registration under sub-section (5) of section 9.—The Registrar on receiving an application for the cancellation/withdrawal

of registration shall, before granting the approval, satisfy himself that the withdrawals

or cancellation of registrations was approved by the general meeting of the Trade

Union, or if it was not so approved, that it has the approval of the majority of the

members of the Trade Union. For this purpose, he may call for such further particulars,

as he may deem necessary and may examine any officer of the Union.

15. Appeal under sub-section (1) of section 10.— Any appeal made under sub-

section (1) of section 10 of the Act must be filed within sixty days of the date on which

the Registrar passed the order against which the appeal is made.

16. Communications and Notices to a Registered Trade Union under sub-

section (1) of section 11.—All the communications and notices to a registered trade

union shall be sent electronically or through registered post or speed post, or manually

under proper receipt.

17. Change in the particulars as per sub-section (3) of section 11.—The Trade

Union shall inform the Registrar of any change in the particulars given in the

application for registration and in its constitution or rules electronically or through

registered post or speed post, or manually under proper receipt.

18. (1). Matters to be negotiated by a negotiating union or negotiating counsel

in an industrial establishment under sub-section (1) of section 14.—(1) There shall

be a negotiating union or negotiating counsel as the case may be in an industrial

establishment having registered trade union for negotiating with the employer of the

industrial establishment on the following matters:-

1. Classification of workers, whether permanent, temporary, apprentices,

probationers, badlis or fixed term employment;

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 9

2. Manner of intimating to workers periods and hours of work, holidays, pay-

days and wage rates;

3. Shift working;

4. Attendance and late coming;

5. Conditions of, procedure in applying for, and the authority which may grant

leave and holidays;

6. Requirement to enter premises by certain gates, and liability to search;

7. Closing and reporting of sections of the industrial establishment, temporary

stoppages of work and the rights and liabilities of the employer and workers

arising there from;

8. Termination of employment, and the notice thereof to be given by employer

and workers;

9. Suspension or dismissal for misconduct, and acts or omissions which

constitute misconduct;

10. Means of redress for workers against unfair treatment or wrongful exactions

by the employer or his agents or servants;

11. Any other matter which may be specified by the appropriate Government

by notification.

(2) Criteria to recognize Trade Union as sole negotiating union of the workers

under sub-section (2) of section 14.—Where only one Trade Union of workers

registered under the provisions of this Code is functioning in an industrial

establishment, then, the employer of such industrial establishment shall recognize such

Trade Union as sole negotiating union of the workers subject to the criteria that such

registered Trade Union of workers shall at all times continue to have not less than ten

per cent of the workers or one hundred workers, whichever is less, subject to a

minimum of seven, engaged or employed in an industrial establishment or industry

with which it is connected, as its members.

(3) Verification of a Trade Union by the employer of the industrial

establishment under sub-section (3) and sub-section (4) of section 14.—

(a) If more than one Trade Union of workers registered under this Code are

functioning in an industrial establishment, then, the Trade Union having

fifty-one per cent or more workers on the muster roll of that industrial

establishment, after duly verified by a committee consisting of equal

number of members from the management of establishment and the

members of the registered Trade Unions functioning in that establishment,10 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a supporting that Trade Union shall be recognized by the employer of the

industrial establishment, as the sole negotiating union of the workers;

(b) If after verification as mentioned in clause (a), it is established that no such

Trade Union has fifty-one per cent or more of workers on the muster roll of

that industrial establishment, then, there shall be constituted by the

employer of the industrial establishment, a negotiating council for

negotiation on the matters referred to in sub-rule (1) consisting of the

representatives of such registered Trade Unions which have the support of

not less than twenty per cent of the total workers on the muster roll of that

industrial establishment so verified and such representation shall be of one

representative for each twenty per cent and for the remainder after

calculating the membership on each twenty per cent.

(4) Facilities to be provided by the Industrial Establishment under sub-

section 7 of section 14.—The industrial establishment shall provide following

facilities to a negotiating union or negotiating council:

i. notice board for the purpose of displaying information relating to activities;

of negotiating union or negotiating council, as the case may be;

ii. venue and necessary facilities for holding discussions by the negotiating

union or negotiating council, as the case may be, as per the schedule and

agenda to be settled between employer of the industrial establishment and

the negotiating union or negotiating council, as the case may be;

iii. venue and necessary facilities for holding discussions amongst the members

of the negotiating union or constituents of negotiating council, as the case

may be;

iv. facility for entrance of the office bearers of the negotiating union or

negotiating council, as the case may be, in the industrial establishment for

the purpose of ascertaining the matters which are relating to working

conditions of the workers;

v. employers of the industrial establishment shall deduct subscription of the

members of the Trade Union on the basis of the written consent of the

worker;

vi. when the office bearers of the negotiating union or negotiating council shall

be holding meetings with the employer as per agreed schedule between

employer and such employed office bearers shall be treated as on duty; and

vii. employer of an industrial establishment, having three hundred or more

workers, shall provide suitable office accommodation with necessaryNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 11 facilities to the negotiating union or negotiating council, as the case may be.

19. Utilization of the general funds of a Trade Union under sub-section (1) of

section 15.—The general funds of a registered Trade Union shall not be spent on any

objects other than specified below—

(a) the payment of salaries, allowances and expenses to office bearers of the

Trade Union;

(b) the payment of expenses for the administration of the Trade Union,

including audit of the accounts of the general funds of the Trade Union;

Union or any member thereof is a party, when such prosecution or defence

is undertaken for the purpose of securing or protecting any rights of the

Trade Union as such or any rights arising out of the relations of any

member with his employer or with a person whom the member employes;

(d) the conduct of trade disputes on behalf of the Trade Union or any member

thereof;

(e) the compensation of members for loss arising out of trade disputes;

(f) allowances to members or their dependents on account of death, old age,

sickness, accidents or unemployment of such members;

(g) the issue of, or the undertaking of liability under, policies of assurance on

the lives of members, or under policies insuring members against sickness,

accident or unemployment;

(h) the provision of educational, social or religious benefits for members

(including the payment of the expenses of funeral or religious ceremonies

for deceased members) or for the dependents of members;

(i) the upkeep of a periodical published mainly for the purpose of discussing

questions affecting employers or workmen as such; and

(j) the payment, in furtherance of any of the objects on which the general

funds of the Trade Union may be spent, of contributions to any cause

intended to benefit workmen in general, provided that the expenditure in

respect of such contributions in any financial year shall not at any time

during that year be in excess of one-fourth of the combined total of the

gross income which has up to that time accrued to the general funds of the

Trade Union during that year and of the balance at the credit of those funds

at the commencement of that year.

12 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

20. Constitution of a separate fund under sub-section (2) of section 15.—

(1) A registered Trade Union may constitute a separate fund, from contributions

separately levied for or made to that fund, from which payments may be made, for

the promotion of the civic and political interests of its members, in furtherance of

any of the objects specified in sub-rule (2).

(2) The objects referred to in sub-rule (1) are:

(a) the payment of any expenses incurred, either directly or indirectly, by a

candidate or prospective candidate for election as a member of any

legislative body constituted under 2 [the Constitution] or of any local

authority, before, during, or after the election in connection with his

candidature or election; or

(b) the holding of any meeting or the distribution of any literature or

documents in support of any such candidate or prospective candidate; or

constituted under the Constitution or of any local authority; or

(d) the registration of electors or the selection of a candidate for any legislative

body constituted under the Constitution or for any local authority; or

(e) the holding of political meetings of any kind, or the distribution of political

literature or political documents of any kind.

(3) No member shall be compelled to contribute to the fund constituted under sub-

rule (1) and a member who does not contribute to the said fund shall not be excluded

from any benefits of the Trade Union, or placed in any respect either directly or

indirectly under any disability or at any disadvantage as compared with other members

of the Trade Union (except in relation to the control or management of the said fund)

by reason of his not contributing to the said fund and contribution to the said fund shall

not be made a condition for admission to the Trade Union.

21. Subscriptions payable by the members of the Trade Union under sub-

section (4) of section 15.—The admission subscriptions for the members of the Trade

Union shall be Rs. 100/- and monthly subscription shall not be less than Rs. 30/- per

member.

22. Application for adjudication before Industrial Tribunal under sub-

section (1) of section 22.—Where any dispute arises between—

i. one Trade Union and another; or

ii. One or more workers who are members of Trade Union and the Trade

Union regarding registration, administration or management or election of

office bearers of the Trade Union; orNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 13 iii. One or more workers who are refused admission as members and the Trade

Union; or

iv. Where the dispute is in respect of a Trade Union which is a federation of

Trade Unions and office bearer authorized in this behalf by the Trade

Union, then the aggrieved person may make application to the Tribunal

having jurisdiction, within a period of one year from the date on which the

dispute arises, electronically or by registered post or by speed post or in

person.

23. Manner of Amalgamation of Trade Unions under sub-section (2) of

section 24.—(1) Any two or more registered Trade Unions may become amalgamated

together as one Trade Union with or without dissolution or division of the funds of

such Trade Unions or either or any of them, provided that the votes of at least one-half

of the members of each or every such Trade Union entitled to vote are recorded, and

that at least sixty per cent of the votes recorded are in favour of the proposal.

2) Notice of change of name or amalgamation.—

i. Notice in writing of every change of name and of every amalgamation,

signed, in the case of a change of name, by the Secretary and by seven

members of the Trade Union changing its name, and, in the case of an

amalgamation, by the Secretary and by seven members of each and every

Trade Union which is a party thereto, shall be sent to the Registrar, and

where the head office of the amalgamated Trade Union is situated in a

different State, to the Registrar of such State.

ii. The Registrar of the State in which the head office of the amalgamated

Trade Union is situated shall, if he is satisfied that the provisions of this

Act in respect of amalgamation have been complied with and that the

Trade Union formed thereby is entitled to registration under section 6,

amalgamation shall have effect from the date of such registration.

iii. Effects of change of name and of amalgamation.-(1) The change in the

name of a registered Trade Union shall not affect any rights or obligations

of the Trade Union or render defective any legal proceeding by or against

the Trade Union, and any legal proceeding which might have been

continued or commenced by or against it by its former name may be

continued or commenced by or against it by its new name.

(3) An amalgamation of two or more registered Trade Unions shall not prejudice

any right of any of such Trade Unions or any right of a creditor of any of them.

14 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

24. Funds of a dissolved Trade Union under sub-section (2) of section 25.—

Where it is necessary for the Registrar under section 25 to distribute the funds of a

Trade Union which has been dissolved, he shall divide the funds in proportion to the

amounts contributed by the members by way of subscription during their membership.

25. Annual returns under clause (a) sub-section (1) of section 26.—The annual

return to be furnished under section 26 shall be submitted to the Registrar by the 31st

day of July in each year and shall be in (Form-II).

26. Recognition of the State Trade Union at the State Level under sub-section

(2) of section 27.—Where the Government of Jammu and Kashmir is of the opinion

that it is necessary or expedient that a Trade Union or federation of Trade Unions is to

be recognized as State Trade Union at the State/UT level, it may recognize such Trade

Union or federation of Trade Unions as State Trade Union by issuing a notification in

the Official Gazette containing the purpose of such recognition, and if any dispute

arises in relation to such recognition, it shall be decided by the Industrial Tribunal

constituted under sub-section (1) of section 44 after an application in this regard is

filed before the Industrial Tribunal by a federation of unions having at least 10

registered unions as its members subject to a minimum membership of 1000 workers.

Provided that while granting the registration to Trade Union, the concerned

Officer shall submit the same to Administrative Department for concurrence.

CHAPTER-IV

Standing Orders

27. Manner of forwarding information to certifying officer under sub-section

(3) of section 30.—(1) If the employer adopts the model standing order of the Central

Government referred to in section 29 with respect to matters relevant to his industrial

establishment or undertaking, then, he shall intimate the concerned certifying officer

electronically the specific date from which the provisions of the model standing order

which are relevant to his establishment have been adopted.

(2) On receipt of information in sub-rule (1) the certifying officer within a period

of thirty days from such receipt may give his observation that the employer is required

to include certain provisions which are relevant to his establishment and indicate those

relevant provisions of the model standing orders which have not been adopted and

shall also direct the employer to amend the standing order so adopted, by way of

addition, deletion or modification within a period of thirty days from the date of the

receipt of such direction and ask for compliance report only in respect of provisions

which the certifying officer seeks to get so amended and such report shall be sent

electronically by the employer.

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 15

(3) If no observation is made by certifying officer within a period of thirty days of

the receipt of the information as specified in sub-rule (1) and (2), then, the standing

order shall be deemed to have been adopted by the employer.

28. Manner of choosing representatives of workers of the industrial

establishment or undertaking for issuing notice by certifying officer where there

is no Trade Union operating, under clause (ii) of sub-section (5) of section 30.—

Where there is no such Trade Union as is referred to in clause (i) of said sub-section

(5), then, the certifying officer shall call a meeting of the workers to choose three

representatives, to whom he shall, upon their being chosen, forward a copy of the

standing order requiring objections, if any, which the workers may desire to make to

the draft standing order to be submitted within fifteen days from the receipt of the

notice.

29. Manner of authentication of certified standing orders under sub-section

(8) of section 30.—Standing orders or modification in the standing orders, certified in

pursuance of sub-section (8) of section 30 or the copies of the order of the appellate

authority under sub-section (1) of section 33 shall be authenticated by the certifying

officer or the appellate authority, as the case may be, and shall be sent electronically

within a week to all concerned, but there shall not be any requirement of certification

in cases of deemed certification under subsection (3) of section 30 and in cases where

the employer has certified adoption of model standing orders.

30. Statement to be accompanied with draft standing orders under sub-

section (9) of section 30—

i. draft standing order shall contain, the particulars such as name of the

industrial establishment or undertaking concerned, address, e-mail address,

contact number and strength and details of workers employed therein

including particulars of Trade union to which such workers belong; and

ii. draft modification in the existing standing orders, shall contain the

particulars of such standing orders which are proposed to be modified along

with a tabular statement containing details of each of the relevant provision

of standing order in force and proposed modification therein and reasons

thereof and such statement shall be signed by a person authorized by the

industrial establishment or undertaking.

31. Conditions for submission of draft standing order in similar

establishment under sub-section (10) of section 30.—In cases of group of employer

engaged in similar industrial establishment may submit a joint draft standing order

under section 30 and for the purpose of proceedings specified in sub-sections (1), (5),16 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a (6), (8) and (9) thereof after consultation with the concerned Trade Union:

Provided that the joint draft standing orders, in cases of group of employers

engaged in similar industrial establishments, will be drafted and submitted to the

Labour Commissioner, Jammu and Kashmir who shall, in consultation with the

concerned certifying officers, certify or refuse to certify the said joint draft standing

order, after recording reasons thereof.

32. Manner of disposal of appeal by appellate authority under section 32.—

(1) An employer or Trade Union desirous of preferring an appeal against the order of

the certifying officer given under subsection (5) of section 30 shall within sixty days

of the receipt of such order shall draw up a memorandum of appeal in tabular form

stating therein the provisions of the standing orders which are required to be altered or

modified or deleted or added and reasons thereof and shall be filed electronically to

the appellate authority.

(2) The appellate authority shall fix a date for the hearing of the appeal and direct

notice thereof to be given—

(a) where the appeal is filed by the employer or a worker, to Trade Union of the

workers of the industrial establishment or to the representative body of the

workers concerned or to the employer, as the case may be;

(b) where the appeal is filed by a Trade Union, to the employer and all other

Trade Unions of the workers of the industrial establishment; and

and any other worker whom the appellate authority joins as a party to the

appeal.

(3) The appellant shall furnish each of the respondents with a copy of the

memorandum of appeal.

(4) The appellate authority may at any stage of the proceeding call for any

evidence, if it considers necessary for the disposal of the appeal.

(5) On the date fixed under sub-rule (2) for the hearing of the appeal, the appellate

authority shall take such evidence as it may have called or consider to be relevant if

produced and after hearing the parties dispose of the appeal.

33. The language and the manner of maintaining standing order under sub-

section (1) and (2) of section 33.—(1) The standing order finally certified by

certifying officer shall be sent electronically except in the case of deemed certification

under section 30.

(2) The text of the standing order as finally certified or deemed to have been

certified or adopted model standing order under this Chapter shall be maintained byNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 17 the employer in English and in Hindi or Urdu or in any other official language of

Jammu and Kashmir as the case may be.

34. Register for final certified copy of Standing Order under section 34.— (1)

The certifying officer shall maintain electronically, a register of all standing orders

certified or deemed to have been certified or adopted model standing orders of all the

concerned industrial establishments, inter-alia, containing the details of—

(a) the unique number assigned to each standing order;

(b) name of industrial establishment;

(d) date of certification or deemed certification or date of adoption of model

standing order by each establishment or undertaking;

(e) the areas of the operation of the industrial establishment; and

(f) such other details as may be relevant and helpful in retrieving the standing

orders and create a data base of such of all standing orders.

(2) The certifying officer shall furnish a copy of the certified standing orders or

deemed certifying orders to any person applying there for on payment of two rupees

per page of the certified standing orders or deemed certified standing orders, as the

case may be. The payment for such purpose can also be made through electronic mode.

35. Application for modification of Standing Order under subsection (2) of

section 35.—The application for modification of an existing standing order under sub-

section (2) of section 35 shall be submitted electronically and contain the particulars

of such standing orders which are proposed to be modified along with a tabular

statement containing details of each of the relevant provisions of standing order in

force, and proposed modifications therein, reasons thereof and the details of registered

Trade Union(s) operating therein, and such statement shall be signed by a person

authorized by the industrial establishment or undertaking.

CHAPTER-V

Notice of change

36. The manner of giving of notice for change proposed to be affected under

clause (i) of section 40.—(1) Any employer intending to effect any change in the

conditions of service applicable to any worker in respect of any matter specified in the

Third Schedule to the Code, shall give notice in (Form-VI) to such worker affected by

such change.

(2) The notice referred in sub-rule (1) shall be displayed conspicuously by the

employer on the notice board at the main entrance of the industrial establishment and18 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a the office of the concerned Manager of the industrial establishment:

Provided that where there is a registered Trade Union or registered Trade Unions

relating to the industrial establishment a copy of such notice shall also be served on

the Secretary of such Trade Union or each of the Secretaries of such Unions, as the

case may be.

CHAPTER-VI

Voluntary Reference of Disputes to Arbitration

37. Form of arbitration agreement and the manner thereof under sub-section

(3) of section 42.—(1) Where the employer and workers agree to refer the dispute to

arbitration, the Arbitration Agreement shall be in (Form-VII) and shall be signed by

the parties to the agreement. The agreement shall be accompanied by the consent either

in writing or electronically of arbitrator or arbitrators.

(2) The Arbitration Agreement referred to in sub-rule (1) shall be signed-

i In case of an employer, by the employer himself, or when the employer is

an incorporated company or other body corporate, by the agent, manager or

other officer of the corporation authorized for such purposes;

ii In the case of the workers by the officer of the registered Trade Union

authorized in this behalf or by three representatives of the workers duly

authorized in this behalf at a meeting of the concerned workers held for such

purpose;

iii In the case of an individual worker, an individual worker by the worker

himself or by an officer of registered Trade Union of which the worker is a

member.

Explanation: (1) In this rule, the expression 'officer' means any officer of a registered

Trade Union or an association of the employer authorized for such

purpose;

(2) In this rule officer 'means any of the following officers, namely:

(a) the President;

(b) the Vice-President;

(d) a Joint Secretary; and

(e) any other officer of the Trade Union authorized in this behalf

by the President and Secretary of the union.

38. Manner of issue of notification under sub-section (5) of section 42.—Where

an industrial dispute has been referred to arbitration and the Jammu and KashmirNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 19 Government is satisfied that the persons making the reference represent the majority

of each party, it shall publish a notification in this behalf in the Official Gazette and

electronically for the information of the employers and workers who are not parties to

the arbitration agreement but are concerned in the dispute and they may present their

case before the arbitrator or arbitrators appointed for such purpose.

39. Manner of choosing representatives of workers where there is no Trade

Union under sub-section (5) of section 42.—Where there is no Trade Union, the

representative of workers to present their case before the arbitrator or arbitrators in

pursuance of clause (c) of the proviso to sub-section (5) of section 42, shall be chosen

by a resolution passed by the majority of concerned workers in (Form-VIII)

authorizing therein to represent the case. Such workers shall be bound by the acts of

representatives who have been authorized to represent before the arbitrator or

arbitrators, as the case may be.

CHAPTER-VII

Mechanism for Resolution of Industrial Disputes

40. Terms and conditions of service of the office of the Judicial Member and

the Administrative Member of the Tribunal constituted by the Government of

Jammu and Kashmir and Sub-section (1) of section 44.—(1) The Judicial member

shall be appointed by the Jammu and Kashmir Government and the person so

appointed shall not be qualified for such appointment unless—

(a) he is, or has been, a Judge of High Court; or

(b) he has for a period of not less than three years, been a district Judge or an

additional Judge;

office, make and subscribe an oath of office and secrecy in the (Form-IX)

annexed to these rules.

(2) The Administrative Member of the Tribunal shall be appointed by the Jammu

and Kashmir Government from the persons who having held the post not below the

rank of Joint Secretary to Government of India or an equivalent rank in the Central

Government or Jammu and Kashmir Government-

(a) Every person appointed as Administrative Member shall, before entering

upon his office, make and subscribe an oath of office and secrecy in the

(Form-IX) annexed to these rules.

(3) The salaries and allowances, resignation, removal and other terms and

conditions of the Judicial/Administrative Member so appointed shall be the same as

are applicable to them in their respective Cadres of service.

20 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

(4) The Jammu and Kashmir Government shall fill vacancy under sub-section (9)

of section 44 in Industrial Tribunal arising out of retirement, transfer, dismissal or any

other reason in accordance with these rules.

41. Manner of holding conciliation proceedings under subsection (1), full

report under sub-section (4), and application and the manner of deciding such

application under sub-section (6) of section 53.—(1) Where any industrial dispute

exists or is apprehended or a notice under section 62 has been given, the conciliation

officer on receipt of such application shall examine the application and if he finds that

the dispute pertains to the jurisdiction of Central Government shall transfer the dispute

to the concerned authority. In other cases, he will issue first notice to the parties

concerned declaring his intention to commence conciliation proceedings,—

i. The employer or the workers representative in the first meeting shall submit

their respective statement in the matter of said dispute;

ii. The conciliation officer shall hold conciliation proceedings for the purpose

of bringing about a settlement of the dispute and may do all such things as

he thinks fit for the purpose of inducing the parties to come to a fair and

amicable settlement.

(2) If no such settlement is arrived at in the conciliation proceeding referred to in

sub-rule (1), the conciliation officer shall submit a report electronically or in any other

form to the concerned parties and the Government of Jammu and Kashmir within seven

days from the date on which the conciliation proceedings are concluded.

(3) The report referred to in sub-rule (2) shall be accessible or provided to the

parties concerned.

(4) The report referred to in sub-rule (2) shall contain inter-alia the submissions of

the employer, worker or Trade union, as the case may be, and it shall also contain the

efforts made by the conciliation officer to bring the parties to the amicable settlement,

reasons for refusal of the parties to resolve the dispute and the conclusion of the

conciliation officer.

(5) Any dispute which is not settled during the conciliation proceedings, then,

either of the concerned party may make an application in (Form-X), before the

Industrial Tribunal within ninety days from the date of the report under sub-rule (2).

(6) In case of an industrial dispute which has not been settled during the

conciliation proceedings, an application may be made before the Tribunal by either of

the parties concerned for adjudication. The Tribunal shall direct the party raising the

dispute to file a statement of claim with complete details along with relevant

documents, list of supporting documents and witnesses within thirty days from the dateNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 21 on which application is filed.

(7) The Tribunal after ascertaining that the copies of statement of claim and other

related documents are furnished to the other side by the party raising the dispute, the

Tribunal shall fix the first hearing as soon as possible and within a period of one month

from the date of receipt of the application. The opposite party or parties shall file their

written statement together with supporting documents and the list thereof and list of

witnesses, if any, within a period of thirty days from the date of first hearing and

simultaneously forward a copy thereof to the opposite party or parties for service.

(8) Where the Tribunal finds that the party raising the dispute, despite its

directions, did not forward the copy of the statement of claim and other documents to

the opposite party or parties, it shall give directions to the concerned party to furnish

the copy of the statement to the opposite party or parties, granting extension of fifteen

days for filing the statement, if the Tribunal finds sufficient cause for not filing the

statement of claim and other documents within time.

(9) Evidence shall be recorded either in Tribunal or, as the case may be filed on

affidavit but in the case of affidavit the opposite party shall have the right to cross-

examine each of the deponents filing the affidavit. Where the oral examination of each

witness proceeds, the Tribunal shall make a memorandum of the substance of what is

being deposed. While recording the oral evidence the Tribunal shall follow the

procedure laid down in rule 5 of Order XVIII of the First Schedule to the Code of Civil

Procedure, 1908 (5 of 1908).

(10) On completion of evidence, arguments may be heard immediately or a date

may be fixed for arguments, which shall not be beyond a period of fifteen days from

the closure of evidence.

(11) The Tribunal shall not ordinarily grant an adjournment for a period exceeding

a week at a time, but not in any case more than three adjournments in all, at the instance

of the parties to the dispute, shall be granted: Provided that the Tribunal for reasons to

be recorded in writing, grant an adjournment exceeding a week at a time but not in any

case more than three adjournments, at the instance of any one of the parties to the

dispute, shall be granted.

(12) In case any party defaults or fails to appear at any stage, the Tribunal may

proceed with the case ex-parte, and decide the application in the absence of the

defaulting party:

Provided that the Tribunal may on the application of either party filed before the

submission of the award, revoke the order that the case shall proceed ex parte, if it is

satisfied that the absence of the party was on justifiable grounds, and proceed further22 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a to decide the matter as contested.

(13) The Tribunal shall communicate its Award electronically to the parties

concerned and the Jammu and Kashmir Government within one month from the date

of the pronouncement of the award.

(14) The Tribunal may summon and examine any person whose evidence appears

to it to be material for deciding the case and shall be deemed to be a civil court within

the meaning of sections 384, 385 and 386 of the BNSS (46 of 2023)

(15) Where assessors are appointed to advise a Tribunal under subsection (5) of

section 49 in relation to proceeding before it, the Tribunal shall obtain the advice of

such assessors, but such advice shall not be binding on such Tribunals.

(16) A party in an award, who wants to obtain a copy of the award or other

document, may obtain a copy of the award or other document after depositing the fee

electronically in the Tribunal in the following manner, namely :—

a) fee for obtaining a copy of an award or the document filed in any proceedings

of Tribunal be charged at the rate of Rs. Two per page;

b) For certifying a copy of any such award or order or document, a fee of Re.

Two per page shall be payable;

c) Copying and certifying fees shall be payable electronically;

d) Where a party applies for immediate delivery of a copy of any such award or

document, an additional fee equal to one-half of the fee leviable under this

rule shall be payable.

(17) The representatives of the parties appearing before a Tribunal shall have the

right of examination, cross-examination and of addressing the Tribunal when evidence

has been called.

(18) The proceedings before Tribunal shall be held in open court:

Provided that the Tribunal may direct any proceeding before it to be held by video

conferencing:

Provided further that Tribunal may at any stage direct that any witness shall be

examined or its proceedings be held in camera.

CHAPTER-VIII

Strikes and Lock-outs

42. Number of persons by whom the notice of strike shall be given, the person

or persons to whom such notice shall be given and the manner of giving such

notice under sub-section (4) of section 62.—The notice of strike referred to in sub-

section (1) of section 62 shall be given to the employer of an industrial establishmentNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 23 in (Form-XI) which shall be duly signed by the Secretary and five elected

representatives of the registered Trade Union relating to such industrial establishment

endorsing the copy thereof electronically or otherwise to the Jammu and Kashmir

Government, Labour Commissioner, Jammu and Kashmir, concerned Deputy Labour

Commissioner and concerned Conciliation Officer.

43. Manner of giving notice of lock-out under sub-section (5) and authority

under sub-section (6) of section 62.—(1) The notice of lock-out referred to in sub-

section (2) of section 62 shall be given by the employer of an industrial establishment

in (Form-XII) to the Secretary of every registered Trade Union relating to such

industrial establishment endorsing a copy thereof electronically or otherwise to the

Jammu and Kashmir Government, Labour Commissioner, Jammu and Kashmir,

concerned Deputy Labour Commissioner and concerned Conciliation Officer. The

notice shall be displayed conspicuously by the employer on a notice board or on

electronic board at the main entrance to the industrial establishment.

(2) If the employer of an industrial establishment receives from any person

employed by him any notice of strike as referred to in sub-section (1) of section 62

then he shall within five days from the date of receiving of such notice, intimate the

same electronically or otherwise to the Labour Commissioner, Jammu and Kashmir,

Concerned Deputy Labour Commissioner and concerned Conciliation Officer.

(3) If the employer gives to any person employed by him a notice of lock-out, then

he shall within five days from the date of such notice, intimate electronically or

otherwise to the Labour Commissioner, Jammu and Kashmir, Concerned Deputy

Labour Commissioner and concerned Conciliation Officer.

CHAPTER-IX

Lay-off, Retrenchment and Closure

44. Manner of serving notice before retrenchment of the worker under clause

industrial establishment who has been in continuous service for not less than one year

under him then, such employer shall give notice of such retrenchment, in (Form-XIII)

to the Jammu and Kashmir Government, Labour Commissioner, J&K, Deputy Labour

Commissioner/concerned Assistant Labour Commissioner having jurisdiction through

e-mail or, by registered or speed post.

45. Manner of giving an opportunity for re-employment to the retrenched

workers under section 72.—Where any vacancy occurs in an industrial establishment

and there are workers of such industrial establishment retrenched within one year prior

to the proposal for filling up such vacancy, then, the employer of such industrial24 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a establishment shall offer an opportunity at least 10 days before by registered post or

speed post and through e-mail to such retrenched workers who are citizens of India. If

such workers give their willingness for employment, then, the employer shall give

them preference over other persons in filling up of such vacancy.

46. Manner of serving notice by the employer for intended closure under sub-

section (1) of section 74.—If an employer intends to close down an industrial

establishment he shall give notice of such closure in (Form-XIII) to the Jammu and

Kashmir Government and a copy thereof to the Labour Commissioner, J&K, Deputy

Labour Commissioner/concerned Assistant Labour Commissioner having jurisdiction

by e-mail or registered post or speed post.

CHAPTER-X

Special Provisions relating to lay-off, Retrenchment and closure in certain

Establishments

47. Manner of making application to the Jammu and Kashmir Government

by the employer for the intended lay-off and the manner of serving copy of such

application to workers under sub-section (2) of section 78.—An application for

permission under sub-section (1) of section 78 shall be made by the employer in (Form-

XIV) stating clearly therein the reasons for the intended lay off and a copy of such

application shall be served simultaneously to the worker concerned electronically and

by registered post or speed post. Such application shall also be displayed

conspicuously by the employer on a notice board or on electronic board at the main

entrance of the industrial establishment.

48. Manner for applying for permission from the Jammu and Kashmir

Government to continue the lay-off under sub-section (3) of section 78.—The

employer shall in case of an industrial establishment being a mine specified in sub-

section (3) of section 78 where the workers (other than Badli workers or casual

workers) have been laid-off under sub-section (1) of section 78 for reasons of fire,

flood or excess of inflammable gas or explosion, within a period of thirty days from

the date of commencement of such lay-off, apply to the Jammu and Kashmir

Government in (Form-XIV) electronically and by registered or speed post with a copy

to the Labour Commissioner, J&K, Deputy Labour Commissioner/concerned

Assistant Labour Commissioner having jurisdiction for permission to continue the lay-

off specifying the number of days; intimating the number of workers to be laid off, the

total number of workers employed in the industrial establishment, the date of lay off

and the reasons for continuation of such lay off.

49. Time-limit for review under sub-section (7) of section 78.—The Jammu and

Kashmir Government may, either on its own motion or on the application made by the

employer or any worker, review its order granting or refusing to grant permissionNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 25 under sub-section (4) of the section 78 within a period of thirty days from the date on

which such order is made.

50. Manner of making application to the Jammu and Kashmir Government

by the employer for the intended retrenchment and manner of serving copy of

such application to workers under sub-section (2) of section 79.—An application

for permission referred to in sub-section (1) of section 79 shall be made by the

employer in (Form-XIV) stating clearly therein the reasons for the intended

retrenchment electronically and a copy of such application shall also be sent to workers

electronically and by registered post or speed post. Such application shall also be

displayed conspicuously by the employer on a notice board or on electronic board at

the main entrance to the industrial establishment.

51. Review of Order granting or refusing permission.— The Jammu and

Kashmir Government may, either on its own motion or on the application made by the

employer or any worker, review its order granting or refusing to grant permission

under sub-section (3) of section 79 within a period of thirty days from the date on

which such orders is made.

52. Manner of making application to the Jammu and Kashmir Government

by the employer for intended closing down of an industrial establishment and the

manner of serving copy of such application to the representatives of workers

under sub-section (1) of section 80.—An employer who intends to close down an

industrial establishment to which Chapter X of the Code applies shall apply

electronically in (Form-XIV) for prior permission at least ninety days before the date

on which intended closure is to become effective to the Jammu and Kashmir

Government, stating clearly therein the reasons for the intended closure of the

industrial establishment and simultaneously a copy of such application shall also be

sent to the representatives of the workers electronically and by registered post or speed

post.

53. Time-limit for review under sub-section (5) of section 80.—The Jammu and

Kashmir Government may, either on its own motion or on the application made by the

employer or any worker, review its order granting or refusing to grant permission

under sub-section (2) of section 80 within a period of thirty days from the date on

which such order is made.

CHAPTER-XI

Worker re-skilling Fund

54. Contribution from such other sources to be made to worker re-skilling

fund under clause (b) of such section (2) of Section 83.— The Jammu and Kashmir26 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a Government may notify the other sources of fund.

55. Manner of utilization of fund under sub-section (3) of section 83.—Every

employer who has retrenched a worker or workers under this Code, within ten days, at

the time of retrenching a worker or workers shall electronically transfer an amount

equivalent to fifteen days of last drawn wages of such retrenched worker or workers

in the account (name of the account shall be displayed on the official website of Labour

and Employment Department and Labour Commissioner Jammu and Kashmir). The

fund so received shall be transferred by the Jammu and Kashmir Government to each

worker or workers' account electronically within forty-five days of receipt of funds

from the employer and the worker shall utilize such amount for his re-skilling. The

employer shall also submit the list containing the name of each worker retrenched the

amount equivalent to fifteen days of wages last drawn in respect of each worker along

with their bank account details to enable the Jammu and Kashmir Government to

transfer the amount in their respective account.

CHAPTER-XII

Offences and Penalties

56. Manner of composition of offence by a Gazetted Officer specified under

sub-section (1) of section 89 and the manner of making application for the

compounding of an offence specified under sub-section (4) of section 89.—(1) The

officer notified by the Jammu and Kashmir Government for the purposes of

compounding of offences under sub-section (1) of section 89 (hereinafter referred to

as the compounding officer), shall in the offences in which prosecution is not

instituted, if the compounding officer is of the opinion that any offence under the Code

for which the compounding is permissible under section 89, he shall send a notice

through electronically registered post or speed post or manually under proper receipt

to the accused in (Form-XV) consisting of three Parts. In Part I of such Form, the

compounding officer shall inter-alia specify the name of the offender and his other

particulars, the details of the offence and in which section the offence has been

committed, the compounding amount required to be paid towards the composition of

the offence. Part II of the Form shall specify the consequences, if the offence is not

compounded and part III of the Form shall contain the application to be filed by the

accused if he desires to compound the offence. Each notice shall have a continuous

unique number containing alphabets or numeric and other details such as officer

sending notice, year, place, type of inspection for the purpose of easy identification.

(2) The accused to whom the notice referred to in sub-rule (1) is served, may send

the Part III of the Form duly filled by him to the compounding officer electronicallyNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 27 and deposit the compounding amount electronically or otherwise, within fifteen days

of the receipt of the notice, in the account specified by the compounding officer in the

notice.

(3) Where the prosecution has already been instituted against the accused in the

competent Court, he may make an application to the Court to compound the offence

against him and the Court, after considering the application, may allow composition

of the offence by the compounding officer in accordance with provisions of section

89.

(4) If the accused complies with the requirement of sub-rule (2), the compounding

officer shall compound the offence for the amount of money deposited by the accused

and—

a) if the offence is compounded before the prosecution, then no complaint for

prosecution shall be instituted against the accused; and

b) if the offence is compounded after institution of prosecution under sub-rule

(3) with the permission of the Court, then, the compounding officer shall

treat the case as closed as if no prosecution had been launched and will

proceed in accordance with composition as under clause (a) and intimate the

composition of offence to the competent Court in which the prosecution is

pending and after receiving such intimation, the Court shall discharge the

accused and close the prosecution.

(5) The compounding officer shall exercise the powers to compound the offence

under this rule, subject to the direction, control and supervision of the Jammu and

Kashmir Government.

CHAPTER-XIII

Miscellaneous

57. Protected workers under sub-section (3) and (4) of section 90.—(1) Every

registered Trade Union connected with an industrial establishment, to which the Code

applies, shall communicate to the employer before the 30th April of every year, the

names and addresses of such of the officers of the Union who are employed in that

establishment and who, in the opinion of the Union should be recognized as protected

workers.

Any change in the incumbency of any such officer shall be communicated to the

employer by the union within fifteen days of such change.

(2) The employer shall, subject to sub-section (3) and sub-section (4) of section

90, recognize such workers to be protected workers for the purposes of section 90 and

communicate to the Union, in writing, within fifteen days of the receipt of the names28 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a and addresses under sub-rule (1), the list of workers recognized as protected workers

for the period of twelve months from the date of such communication.

(3) Where the total number of names received by the employer under sub-rule (1)

exceeds the maximum number of protected workers, admissible for the industrial

establishment, under sub-section (4) of section 90, the employer shall recognize as

protected workers only such maximum number of workers:

Provided that where there is more than one registered Trade Union in the industrial

establishment, the maximum number shall be so distributed by the employer among

the Unions that the numbers of recognized protected workers in individual Unions bear

practicably by the same proportion to one another as the membership figures of the

Unions. The employer shall in that case intimate in writing to the President or the

Secretary of the each concerned Union, the number of protected workers allotted to it:

Provided further that where the number of protected workers allotted to a Union

under this sub-rule falls short of the number of officers of the Union seeking protection,

the union shall be entitled to select the officers to be recognized as protected workers.

Such selection shall be made by the Union and communicated to the employer within

five days of the receipt of the employer's letter in this regard.

(4) When a dispute arises between an employer and any registered Trade Union in

any matter connected with the recognition of protected workers under this rule, the

dispute shall be referred to the Labour Commissioner, Jammu and Kashmir

Government, Deputy Labour Commissioner/concerned Assistant Labour

Commissioner having jurisdiction, whose decision thereon shall be final.

58. Manner of making complaint by an aggrieved worker under section 91.—

i. Every complaint under section 91 of the Code shall be made electronically

and registered post or speed post in (Form-XVI) and shall be accompanied

by as many copies as there are opposite parties mentioned in the complaint.

ii. Every complaint under sub-rule (1) shall be verified by the worker making

the complaint or by authorized representative of the worker proved to the

satisfaction of the conciliation officer, arbitrator, Tribunal, to be acquainted

with the facts of the case.

59. Manner of authorization of worker for representing in any proceeding

under sub-section (1) of section 94.—Where the worker is not a member of any Trade

Union, then, any member of the executive or other office-bearer of any Trade Union

connected with or by any other worker employed in the industry in which the worker

is employed may be authorized by such worker to represent him in any proceeding

under the Code relating to a dispute in which the worker is a party in (Form-VIII).

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 29

60. Manner of authorization of employer for representing in any proceeding

under sub-section (2) of section 94.—Where the employer, is not a member of any

association of employers, may authorize in (Form-VIII) an officer of any association

of employers connected with, or by any other employer engaged in, the industry in

which the employer is engaged to represent him in any proceeding under the Code

relating to a dispute in which the employer is a party.

61. Manner of holding an enquiry under sub-section (1) of section 85.—(1)

Complaint. On receipt of a complaint of the offence committed under sub-sections (3),

(5), (7), (8), (9), (10), (11) and (20) of section 86 and sub-section (7) of section 89, the

same shall be enquired by Deputy Labour Commissioner having jurisdiction of the

area under sub-section (1) of section 85 (hereinafter referred to as the enquiry officer).

(2) Issue of Notice.—If the complaint filed is admitted by the Enquiry officer,

he shall call upon the person or persons through a notice to be sent electronically or

in any form to appear before him on a specified date together with all relevant

documents and witnesses, if any, and shall inform the complainant of the date so

specified.

(3) If the person or his representative fails to appear on the specified date, the

Enquiry Officer may proceed to hear and determine the complaint ex parte.

(4) If the complainant fails to appear on the specified date without any intimation

to the Enquiry officer on two consecutive dates, the complaint may be dismissed:

Provided that not more than three adjournments may be given on the joint

application made by complainant and the opposite party:

Provided further that the enquiry officers shall at his discretion permit hearing the

parties or any of the party, as the case may be, through video conferencing.

(5) Authorization.— The authorization to appear on behalf of any person,

under sub-section (2) of section 85 shall be given by a certificate or electronic

certificate, as the case may be, which shall be presented to the Enquiry Officer during

the hearing of the complaint and shall form part of the record.

(6) Permission to appear.—Any person who intends to appear in the

proceeding on behalf of complainant shall present before the Enquiry Officer and

submit a brief written statement explaining the reason for his appearance. The

Enquiry officer shall record an order on the statement and in the case of refusal shall

include reasons for the same, and incorporate it in the record.

(7) Presentation of documents.—Complaint or other documents relevant to the

complaint may be presented in person to the Enquiry Officer at any time during

hours fixed by the Enquiry Officer, or may be sent to him electronically or by30 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a registered post or speed post.

(8) The Enquiry Officer shall endorse, or cause to be endorsed, on each

document the date of the presentation or receipt, as the case may be. If the documents

have been submitted electronically, no such endorsement shall be necessary.

(9) Refusal to entertain complaint.—

i. The Enquiry Officer may refuse to entertain a complaint presented

under sub-section (1) of section 85, if after giving the complainant an

opportunity of being heard, the Enquiry Officer is satisfied, for reasons

to be recorded in writing that-

(a) the complainant is not entitled to present the complaint; or

(b) the complainant is barred by limitation under the provisions of this

Code;

Enquiry Officer under sub-section (2) of section 85.—

ii. The Enquiry Officer may refuse to entertain complaint which is

otherwise incomplete. He may ask complainant to rectify the defects

and if the Enquiry Officer thinks that the complaint cannot be rectified,

he may return the complaint indicating the defects and, if he, so refuses

shall return it at once indicating the defects. If the complaint is

presented again, after the defects have been rectified, the date of

representation shall be deemed to be the date of presentation for the

purpose of sub-section (1) of section 85.

(10) Record of proceedings.—The Enquiry Officer shall in all cases mention

the particulars at the time of passing of order containing the details, i.e., date of

complaint, name and address of the complainant, name and address of the opposite

party or parties, section-wise details of the offence committed, plea of the opposite

party, findings and brief statement of the reason and penalty imposed with signature,

date and place.

(11) Exercise of powers.— In exercise of the powers of a Civil Court, conferred

under the Code of Civil Procedure, 1908, the Enquiry Officer shall be guided in

respect of procedure by relevant orders of the First Schedule of the Code of Civil

Procedure, 1908, with such alterations as the Enquiry Officer may find necessary,

not affecting their substance, for adapting them to the matter before him, and save

where they conflict with the express provisions of this Code or these rules.

(12) Order or direction when to be made.— The Enquiry Officer, after the

case has been heard, shall make the order or direction on a future date to be fixed forNo. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 31 this purpose.

(13) Inspection of documents.— Any person, who is either a complainant or

an opposite party or his representative, or any person permitted under sub-rule (3)

shall be entitled to inspect any complaint, or any other document filed with the

Enquiry Officer be, in a case to which he is a party.

62. Submission of a copy each of the Form to the office of Director General,

Labour Bureau under clause (zzf) of sub-section 2 of section 99.—A copy each of

Form XI (Notice of Strike), Form XII (Notice of Lock-out), Form XIII (Notice of

Retrenchment/ Closures Intimation), Form XIV (Application for Permission of Lay-

Off/ Retrenchment/ Closures), and Form XV (Notice of Compounding of Offence),

shall be shared electronically with Director General, Labour Bureau in auto-mode.

By order of the Lieutenant Governor.

Sd/-

KR. RAJEEV RANJAN, IAS, Secretary to the Government.

_________

32 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-I

(See Rule-3)

(Memorandum of settlement arrived at during conciliation/or settlement arrived at

between the employer and his workers otherwise than in the course of conciliation

proceeding) Names of Parties;

…………………………………. Representing employer(s);

…………………………………. Representing workers;

Short recital of the case

……………………………………………..

Terms of settlement

……………………………………………..

Signature of the parties' Witnesses:

(1)

(2)

*Signature of Conciliation Officer

*In case the settlement arrived at between the employer and his workers otherwise than

in the course of conciliation proceeding the copy of the memorandum shall be marked

to the concerned Deputy Labour Commissioner.

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 33

FORM-II

(See Rule-9, Rule-11 & Rule 25)

Annual Audit Report, Details of Assets and Liabilities and Annual Return to be

furnished by the Trade Union for the year ending 31 December, 20........

Name of the Union……………………….

Registered Head Office………………..

	Number of Unions affiliated at beginning of Return to be made by federation of year. Trade Union
	Number of Unions joining during year. Number of Union disaffiliated at the end of the year.
	Number of members on books at the This return need not be made by beginning of year. federations of Trade Unions Number of members admitted during the year
A copy of the Rules of the Trade Union corrected up to the date of despatch of this return is appended. Dated: Secretary	add together. Number of members who left during the year (deduct). Total number of members on books at the end of the year. Males. Females. Number of members contributing to political fund.

Liabilities

Rs.

Assets

Rs.

Amount of general

Cash

fund

Amount of

In hands of Treasurer

separate fund, Loans, from

In hands of Secretary

Debts due to To be

specified

In the Bank. Securities as

other liabilities

per list below unpaid subscription due in the Bank Loans to Immoveable property goods and furniture. Other assets (to be specified.)

Total Liabilities

Total assets

LIST OF SECURITIES

Particulars

Nominal value

Market value at date on which in hands of accounts have been made up

Treasurer.		GENERAL FUND ACCOUNT

	Income			Rs. P.	Expenditure	Rs. P.

	Balance at beginning year of Contributions from				Salaries, allowances and expenses of officers. Salaries, allowances and expenses	`
	members @ per				of establishment.
	member. Donations Sale of Periodicals, etc.		rules,		Auditors' fees L egal expenses. Expenses in conducting trade disputes.

				Compensation paid

	Interest on investment, Income from miscellaneous sources (to be specified).			to members for loss arising out of trade disputes. Funeral, old age, sickness, unemployment benefits, etc. Educational, social and religious benefits. Cost of publishing periodicals, Rent, Rates and Taxes Stationery Printing and Postage. Expenses incurred under rule 18 (to be specified). Other expenses (to be specified). Balance at the end of year. Total…………………
		SEPERATE FUND ACCOUNT
	Income		Rs. P.	Expenditure	Rs. P.
	Balance at beginning of year.			Payments made on object specified
Treasurer ……………………… AUDITOR'S DECLARATION	Contribution from members @ per member............			in rule 19 (to be specified). Expenses of management (to be specified). Balance at the end of year
	Total…………..		Total…….

The undersigned, having had access to all the books and accounts to the Trade Union and having examined the foregoing statements and verified the same are found to be

34 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 35

correct duly vouchered and in accordance with the law, subject to the remarks if any,

appended hereto.

Auditor's Sign. with seal.

The following changes of officers have been made during the year…………….

36 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

OFFICER RELINQUISHING OFFICE.

Name Office Date of relinquishing

Office

OFFICER APPOINTED

Name Age Office Address Occupation Date of Appointment_________

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 37

FORM-III

(See Rule-10)

APPLICATION FOR REGISTRATION OF TRADE UNION

Dated the ______________________ day of 20 _______________

1. We hereby apply for the registration of a Trade Union under the name of

________________________.

2. The address of the head office of the Union is _____________

3. The Union came into existence on the_____day of ________

4. The Union is a union of employers/workers engaged in the industry or profession.

5. The particulars of the office bearers of the Trade Union as per Schedule-I.

6. The particulars given in schedule show the provision made in the rules for the

names detailed in section 7 of the Code.

7. To be struck out in the case of Unions which have not been in existence for one

year before the date of application. The particulars required by section 8(2) of

Code are given in schedule-III.

Name

Signature Signed-1 2.

Occupation

Address

Contact/email-id

To the Registrar of Trade Unions, Schedule 1 List of Officers

3. 4. 5. 6. 7.

Title

Name

Age

Address

Occupation

showing in column I the name of any posts held by them (e.g. President,

Secretary, Treasurer, etc.) in addition to their officer as members of the

executive.

38 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

Schedule II—Reference to Rules.

The members of the rules making provision for the several matters detailed in

column 1 are given in column 2 below :—

Matter

No. of rules

Name of Union.

The whole of the objects for which the Union has been established.

The whole of the purposes for which the general funds of the Union shall be applicable.

The maintenance of a list of members.

The facilities provided for the inspection of the list of members by officers and

members.

The admission of ordinary members.

The admission of honorary or temporary members.

The conditions under which members are entitled to benefits assured by the rules.

The conditions under which fines or forfeiture can be imposed or varied or rescinded.

The manner in which the rules shall be amended, varied or rescinded. The manner in

which the members of the executive and the other officers of the union shall be

appointed and removed.

Safe custody of funds.

The annual audit of the accounts,.

The facilities for the inspection of the account books by officers and members.

The manner in which the Union may be dissolved.

Schent III—Statement of Liabilities and assets on the Day

of___________________

(This need not be filed in if the Union came into existence less than one year before

the date of application for registration).

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 39

LIST OF SECURITIES

Particulars Nominal Market Value In hands

Signed 1.

_________

40 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-IV

(See Rule-12)

Serial No:

Name of Union:

Address of Head Office:

Date of Registration:

No. of application form

List of Year of

Address/

Year of Other offices

Name Age of

members entering

entry Occupaiton relinquishing held in addition

applied for in office

office

to membership

registrarion

of executive

with date

Registrar

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 41

FORM-V

(See Rule-13)

Reg. No……………….. Dated…………………

It is certified that............................ Head Office ………………… has been registered

under the Provisions of Industrial Relations Code, 2020 on..........................

Given under my seal and signature

Registrar of Trade Unions

_________

42 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-VI

(See Rule-36)

(Notice of change of service conditions proposed by an employer)

Name of the employer…………………………………………………………………..

Address…………………………………………………………………………………

Dated the……………………………… day of ………………………. 20……

In accordance with section 40(1) of Industrial Relations code, I/We hereby give notice

to all concerned that it is my/our intention to effect the change/changes specified in the

annexure, with effect from ……….. in the conditions of service applicable to workers

in respect of the matters specified in the Third Schedule to this code.

Signature.............................. Designation…………………

ANNEXURE

(Here specify the change/changes intended to be effected)

Copy forwarded to:

1. Labour Commissioner, Jammu and Kashmir.

2. Concerned Deputy Labour Commissioner/Assistant Labour Commissioner.

3. Secretary of Registered Trade Union, if any.

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 43

FORM-VII

(Agreement for voluntary arbitration)

(See Rule -37)

BETWEEN

………………………. Name of the parties representing employer(s)

And

………………………... Representing worker

It is hereby agreed between the parties to refer the following dispute to the arbitration

of ……………… [here specify the name(s) and address(es) of the arbitrator(s).

i. Specific matters in dispute.

ii. Details of the parties to the dispute including the name and address of the

establishment or undertaking involved.

iii. Name of the worker in case he himself is involved in the dispute or the name of

the union, if any, representing the worker or workers in question.

iv. Total number of workers employed in the undertaking affected.

v. Estimated number of workers affected or likely to be affected by the dispute.

*We further agree that the majority decision of the arbitrators) shall be binding on us

in case the arbitrator(s) are equally divided in their opinion they shall appoint another

person as umpire, whose award shall be binding on us.

The arbitrator(s) shall make his (their) award within a period of......................................

(here specify the period agreed upon by the parties) from the date of publication of this

agreement in the Official Gazette by the Jammu and Kashmir Government or within

such further time as is extended by mutual agreement between us in writing. In case,

the award is not made within the period afore mentioned, the reference to the

arbitration shall stand automatically cancelled and we shall be free to negotiate for

fresh arbitrator.

Signature of the parties representing employer/Representing worker/workers.

Witnesses

1. …………………….

2. …………………….

44 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

Copy to :

i. The Administrative Secretary, Labour and Employment Department, Jammu

and Kashmir.

ii. The Labour Commissioner, Jammu and Kashmir.

iii. The Concerned Deputy Labour Commissioner.

iv. The Conciliation Officer [here enter office address of the Conciliation

Officer for the area concerned.]

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 45

FORM-VIII

(See Rule 39, Rule 59 and Rule 60)

(Authorization by a worker, group of worker, employer, group of employer to be

represented in a proceeding before the authority under this Code). Before

the Authority

(Here mention the authority concerned)

In the matter of : (mention the name of the proceeding)

…………………………........workers

Versus ………………………………………………...Employer

I/we hereby authoress Shri / Sarvashri (if representatives are more than one) 1………….2………….3…………… to represent me/us in the above matter.

Dated this……………….day of.......................20…………

Signature of person(s) nominating the representative(s) Address Accepted

_________

46 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-IX

(See Rule -40)

Form of Oath of Office for Judicial Member or Administrative Member of

Industrial Tribunal

I, A, B., having been appointed as Judicial Member/Administrative Member

(whichever is applicable) of Industrial Tribunal (Name of the Tribunal) do solemnly

affirm/do swear in the name of God that I will faithfully and conscientiously discharge

my duties as the Judicial Member/ Administrative Member of Industrial Tribunal

(Name of the Tribunal) to the best of my ability, knowledge and judgment, without

fear or favour, affection or ill-will and that I will uphold the Constitution and the laws

of the land.

(Signature)

Date:

Place:

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 47

FORM-X

(See Rule 41 (5))

Application to be submitted before the Tribunal in the matter not settled by the

Conciliation Officer)

Before................... (here mention the name of the Tribunal having jurisdiction over the

area) In the matter of:

……………………………………… Applicant

Address…………………………………..

Versus

……………………………………………… Opposite party (ies)

Address…………………………………..

The above mentioned applicant begs to state as follows:- (Here set out the relevant

facts and circumstances of the case).

The applicant prays that the instant dispute may please be admitted for adjudication

and request to pass appropriate Award.

Date ……………………

Place ……………………

_________

48 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-XI

(See Rule-42)

(Notice of Strike to be given by Union (Name of Union)/ Group of Workers)

Name of five elected representatives of workers……………………………..

Dated the...................day of…………….20...........

(The name of the employer).

Dear Sir/Sirs,

In accordance with the provisions contained in sub-section (1) of section 62 of the

Industrial Relations code, I/We hereby give you notice that I propose to call a strike/we

propose to go on strike on ..............20………., for the reasons explained in the

annexure.

Yours faithfully,

(Secretary of the Union)

Five representatives of the workers duly elected at a meeting held on

………………….. (date), vide resolution attached.]

ANNEXURE

Statement of the Case.

Copy to :

1. The Administrative Secretary, Labour & Employment Department, Jammu

and Kashmir Government.

2. The Labour Commissioner, Jammu and Kashmir.

3. The Concerned Deputy Labour Commissioner.

4. The Conciliation Officer [here enter office address of the Conciliation Officer

for the area concerned.]No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 49

FORM-XII

(See Rule-43)

(Notice of Lock-out to be given by an employer of an industrial establishment)

Name of employer

…………………………………………………………..

Address…………………………………………………………………………….

Dated the...................day of...................20...................

In accordance with the provisions of 62(6) of this code, I/we hereby give notice to

concerned that it my/our intention to effect lock out in………………………........

department(s), section(s) of my/ our establishment with effect from……………….

for the reasons explained in the annexure.

Signature……………………………….

Designation…………………………

1.	Statement of reasons

Copy to:

i. The Administrative Secretary, Labour & Employment Department,

Jammu and Kashmir.

ii. The Labour Commissioner, Jammu and Kashmir.

iii. The Concerned Deputy Labour Commissioner.

iv. The Conciliation Officer [here enter office address of the Conciliation

Officer for the area concerned.]

v. The Secretary of the Registered

vi. Trade Union, if any.

_________

50 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM- XIII

(See Rule-44 and Rule-46)

(Notice of Intimation of Retrenchment/Closure to be given by an

employer to the Jammu and Kashmir Government under the provisions of

Chapter IX of the Industrial Relations Code, 2020 and rules made

thereunder)

(To be submitted online. In case of exigencies, on paper in the prescribed format

below) Name of Industrial Establishment/Undertaking/

Employer.............................................

Labour Identification Number.............................................................

Dated.......................... (Note: The intimation for Closure/Retrenchment to the

appropriate government shall be served 60 days and 30 days before

commencement of Closure/Retrenchment respectively)

The Secretary Labour and Employment,

Government of Jammu and Kashmir.

*(Retrenchment) (a) Under Section 70(C) of this Code, I/we* hereby intimate you

that I*/we* have decided to retrench……................... Workers** out of a total of

………. workers** with effect from……………. (DD/MM/YYYY)

*(Closure) (b) Under Section 74(1) of this Code, I/we* hereby intimate you that

I*/we* have decided to close down,………….....(name of the industrial

establishment or undertaking) with effect from…………. (DD/MM/YYYY). The

number of workers whose services would be terminated on account of the closure

of the undertaking is....................... (number of workers)

1. The reason for Retrenchment/Closure is

…………………………………………..

2. * The worker(s)* concerned were given on the................... (DD/MM/YYYY)

one month's notice in writing as required under section 70(a)*/ section

75(1)* of this Code.

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 51

* The worker(s) concerned have been given on the………..........(DD/MM/YYYY)

one month's pay in lieu of the notice as required under section 70(a)*/ section

75(1)* of this Code.

4. I*/We* hereby declare that the worker(s) concerned have been*/will be* paid

all their dues along with the compensation due to them under section

70*/section 75* of this Code before or on the expiry of the notice period.

оr

*I/We* hereby state that currently Insolvency proceedings are on in respect of the

said Industrial Establishment/Undertaking/ Employer, and that I*/we* will pay all

the dues along with the compensation due to them under concerned laws.

5. (Retrenchment) I/we* hereby declare that the worker(s) concerned have

been*/will be* retrenched in compliance to the Section 71 and section 72

of this Code.

6. I*/ we* hereby declare that no court case is pending before any Court in

the matter, and if yes, the details thereof have been Annexed.

7. I*/ we* hereby declare that the above information given by me*/us* in

this notice and the Annexures is true. I*/we* am*/ are* solely responsible

for its accuracy and no facts/materials has been suppressed in the matter.

Yours faithfully,

(Name of Employer/***Authorized Representative with Seal) (*Strike off which

is not applicable.) (** Indicate number in figures and words both)

(***Copy of Authorization letter issued by the employer shall be enclosed)

Copy to:

i. The Labour Commissioner, Jammu and Kashmir.

ii. The Concerned Deputy Labour Commissioner.

iii. The Conciliation Officer [here enter office address of the Conciliation

Officer for the area concerned.]

iv. The Registered Unions/Authorized Representatives of Workers

operating in the establishments or undertakings.

_________

52 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-XIV

(See Rule-47, Rule-48, Rule-50 and Rule-52)

[Application for permission of Lay-off/ Continuation of Layoff/

Retrenchment/ Closure to be given by an employer/ Industrial establishment

/Undertaking to the Jammu and Kashmir Government under the provisions

of Chapter X of the Industrial Relations Code, 2020 and rules made there

under]

(To be submitted online. In case of exigencies on paper in the prescribed

format below)

Name of Industrial Establishment or

Undertaking or Employer..........................................

Labour Identification Number...........................................................

Dated………………….

(Note: The application to the Jammu and Kashmir Government shall be served as

indicated below:

Lay-off at least 15 days before the intended Lay-off

Continuation of Lay-off at least 15 days before the expiry of earlier Lay-off

Retrenchment-at least 60 days before the intended date of Retrenchment

Closure-at least 90 days before the intended date of Closure)

To,

The Secretary to Labour & Employment Department

Government of Jammu and Kashmir,

1. *(Lay-off) (a). Under section 78(2) of the Industrial Relations Code, 2020,

I*/we* hereby apply for permission to lay-off ..........workers** out of total of ……

workers** employed in my*/ our* establishment (details to be given in Annex-I)

with effect from

………….(DD/MM/YYYY).

*(Continuation of lay-off) (b) Under section 78(3) of the Industrial Relations Code, 2020, I*/we* hereby apply for permission to continue the Lay-off .........workers** out of total of…….. laid off workers** in my*/our* establishment (details to be given in Annex-I) with effect from

……………(DD/MM/YYYY).

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 53

*(Retrenchment) (c) Under section 79(2) of the Industrial Relations Code, 2020,

I*/we* hereby apply for permission for intended retrenchment of.......... workers

out of total of workers** employed in my*/ our* establishment (details to be given

in Annex-I) with effect from

………….(DD/MM/YYYY).

*(Closure) (d) Under section 80(1) of the Industrial Relations Code, 2020, I / we*

hereby inform you that I*/we* intended to close down the

undertaking…………………………….... (name of the industrial establishment or

undertaking or employer) (details to be given in Annex-1) with effect

from.............. (DD/MM/YYYY). The number of workers whose services would

be terminated on account of the closure of the

undertaking is............. (number of workers)

2. * (Lay-off/Continuation of Lay-off) The worker(s) concerned were given on

………………(DD/MM/YYYY) notice in writing as required under section

78(2)*/section 78(3)* of this Code. or

*(Retrenchment/Closure) The worker(s) concerned were given on..........................

(DD/MM/YYYY) one month's notice in writing as required under section 79*/

section 80* of this Code. or

*(Retrenchment/ Closure) The worker(s) have been given on.........................

(DD/MM/YYYY) one month's pay in lieu of notice as required under section

79*/section 80* of this Code.

3. The details of affected worker(s) is at Annexure II.

4. (Retrenchment) I*/we* hereby declare that the workers concerned will be

retrenched in compliance to the Section 71 and section 72 of this Code.

5. *I/We* hereby declare that the worker(s) concerned have been*/will be*

paid all the dues and compensation due to them under section 67, read with

section 78(10)*/section 79*/section 80* of this Code before or on the expiry

of the notice period. or

*I/We hereby state that currently Insolvency proceedings are on in respect of the

said Industrial Establishment/Undertaking/Employer, and that I*/we* will pay all

the dues along with the compensation due to them under concerned laws.

54 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

6. I/we* hereby declare that no court case is pending before any Court in the

matter, and if yes, the details thereof have been Annexed.

7. I/we hereby declare that the above information given by me/ us* in this

notice and enclosures is/ are* true, I/we am/are solely responsible for its

accuracy and no facts/materials has been suppressed in the matter. The

permission sought for may please be granted.

Yours faithfully,

(Name of Employer/ ***Authorized Representative with Seal)

(*Strike off which is not applicable.)

(** Indicate number in figures and words both)

(***Copy of Authorization letter issued by the employer shall be enclosed)

_________

Annexure-I

	1.	Name of the undertaking with complete postal address, email, mobile and land line.
	2.	Status of undertaking-
		i. Whether Jammu and Kashmir public sector/State public sector/etc,
		ii. Whether a private limited company/ partnership firm/partnership firm iii. Whether the undertaking is Licensed/ registered and if so, name of licensing/ registration authority and licence/registration certificate numbers.
	3.	a. MCA Number b. GSTN Number
	4.	i. Annual production, item wise for preceding three years ii. Production figures, month-wise, forthe preceding twelve
		months,
	5.	Audit report of establishment/undertaking including Balance sheets, profit and loss accounts for the last three years.	To be annexed




	6.	Names of the inter-connected companies or under the companies same management.
	7.	Details of lay-off/ Retrenchment resorted to in the last three
		years including the periods of such lay-offs/Retrenchment the number of workmen involved in each such lay- off/Retrenchment/continuation of lay off.
	8.	Any other relevant details which have bearing on lay-
_________		off/continuation of retrenchment/ closure.

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 55

(Details of affected workers)

S. No.

UAN/ CMPFO

Name of the Worker

Category (Highly skilled/

Date from which in service in/

Wage as on date of Application

Remarks

semi- skilled/ unskilled)

with the said Establishemt/ Undertaking/ Employer

_________

56 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-XV

(See Rule-56)

Notice to the Employer who committed an offence for the first time under

this code, for compounding of offence under sub-section (4) of section 89,

The undersigned and the Compounding Officer under sub-section 1 of

section 89 of the Industrial Relations Code, 2020 hereby intimates that the

allegation has been made against you for committing offence for the violation

of various provisions of this Code as per the details given below:—

PART-I

1. Name and Address of the offender Employer- ………………………

2. Address of the Establishment …………………………………..

3. Particulars of the offence …………………………………………..

4. Section of the Code under which the offence is committed

………………………………………………

5. Compounding amount required to be paid towards composition of the

offence………………………………………..

PART - II

You are advised to deposit the above mentioned amount within fifteen days from

the date of issue of this notice for compounding the offence as per section 89 (1)

of the Industrial Relations Code, 2020, alongwith an application duly filled in Part-III of this notice.

In case you fail to deposit the said amount within the specified time, no further

opportunity shall be given and necessary direction for filing of prosecution under

section shall be issued.

(Signature of the Compounding Officer)

Date:

Place:

_________

No. 13-a] The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948 57

PART-III

Application under sub-section (4) of section 89 for compounding of offence

1. Name of applicant (name of the employer who committed the offence under

the Industrial Relations Code 2020 to be mentioned…………………………

2. Address of the applicant…………………………………

3. Particulars of the offence

……………………………………………………

4. Section of the Code under which the offence has been committed

……………………………………………….

5. Details of the compounding amount deposited (electronically generated

receipt to be attached)………………………………

6. Details of the prosecution, if filed for the violation of above mentioned

offences may be given

………………………………………….

7. Whether the offence is first offence or the applicant had committed any other

offence prior to this offence, if committed, then, full details of the offence

………………………………………………………………..

………………………………………………………

8. Any other information which the applicant desires to provide

……………………………………………………

…………………………………………..

Applicant

(Name and Signature)

Dated:

Place: _______________

_________

58 The J&K Official Gazette, the 23rd June, 2026/2nd Asad., 1948. [No. 13-a

FORM-XVI

(See Rule-58)

(Complaint under Section 91 of the Industrial Relations Code, 2020)

Before the Conciliation Officer/ Arbitrator/ Tribunal ------,

In the matter of :………………… Reference No..........................

A…………………. Complainant(s);

Versus

B…………………. Opposite Party(ies).

Address:

The petitioner(s) begs/beg to complain that the Opposite Party(ies) has/have been guilty of a contravention of the provisions of section 90 of the Industrial Relations code, as shown below :

(Here set out briefly the particulars showing the manner in which the alleged contravention has taken place and the grounds on which the order or act of the management is challenged).

The complainant(s) accordingly prays/pray that the Conciliation Officer/Arbitrator/Industrial Tribunal or National Tribunal may be pleased to decide the complaint set out above and pass such order or orders thereon as it may deem fit and proper.

The number of copies of the complaint and its annexure required under rule 91 of the Industrial Relations Code are submitted herewith.

Dated this............day of ……20........

Signature of the Complainant(s) Verification

I do solemnly declare that what is stated in paragraph............... above is true to my knowledge and that what is stated in paragraphs…………..... above is stated upon information received and believed by me to be true.

This verification is signed by me at....................... on

………………………..….day of.....................20.....................

Signature or Thumb impression of the person verifying.

EXTRAORDINARY REGD NO. JK-33

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

——————————————————————————————————

Vol. 139] Srinagar, Mon., the 29th June, 2026/8th Asad., 1948. [ No. 14-a

——————————————————————————————————

Separate paging is given to this part in order that it may be filed

as a separate compilation.

——————————————————————————————————

PART III

Laws, Regulations and Rules passed thereunder.

————

GOVERNMENT OF JAMMU AND KASHMIR

CIVIL SECRETARIAT— MINING DEPARTMENT, J&K

Notification

The 29th of June, 2026.

SO-184.— In exercise of the powers conferred by clause (g) of Sub-section (1A)

of Section 15 of the Mines and Minerals (Development and Regulation) Act, 1957

(Central Act No. 67 of 1957), the Lieutenant Governor of the Union Territory of

Jammu and Kashmir is pleased to make the following rules, namely :—

1. Short title, extent and commencement.—(1) These rules shall be called the

Union Territory of Jammu & Kashmir Mineral Exploration Trust Rules, 2026.

(2) They shall extend to whole of the Union Territory of Jammu & Kashmir and

shall apply to all minor minerals.

(3) They shall come into force on the date of their publication in the Official

Gazette.

2. Definitions.—(1) In these rules, unless the context otherwise requires.—

(a) "Act" means the Mines and Minerals (Development and Regulation) Act,

1957 (Central Act No.67 of 1957):

2 The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948. [No. 14-a

(b) "Chairperson, Governing Body" means the Chairperson of the

Governing Body of the Union Territory of Jammu & Kashmir Mineral

Exploration Trust;

Executive Committee of the Union Territory of Jammu & Kashmir,

Mineral Exploration Trust,

(d) "Department" means the Department of Geology and Mining, Union

Territory of Jammu & Kashmir.

(e) "Fund" means the fund referred to in rule 7;

(f) "Government" means the Government of Union Territory of Jammu &

Kashmir;

(g) "Governing Body" means the Governing body of the Trust;

(h) "Executive Committee" means the executive committee of the Trust;

(i) "Member, Governing Body" means the member of the Governing Body

of the Trust;

(j) "Member, Executive Committee" means the member of the Executive

Committee of the Trust;

(k) "Obvious Geological Potential Areas" means the mineral potential areas

identified by the Geological Survey of India/Department of Geology &

Mining, Jammu & Kashmir from time to time, and

(l) "Trust" means the Union Territory of the Jammu & Kashmir Mineral

Exploration Trust referred in rule 3 of these rules.

(2) Words and expression used and not defined in these rules but defined in

the Act shall have the same meaning as assigned to them in the Act.

3. Union Territory of Jammu & Kashmir Mineral Exploration Trust.— There

shall be established a Trust at the Union Territory level to be known as the Union

Territory of Jammu & Kashmir Mineral Exploration Trust. The object of the Trust

shall be the planned development of the mineral resources and their exploration in the

jurisdiction of the Union Territory of Jammu and Kashmir.

4. Governing Body.—(1) The Governing body of the Trust shall consist of the

1. Minister, Mining Department, Government of Jammu and Kashmir

Chairperson



	2.	Administrative Secretary, Finance Department Government of Jammu and Kashmir	Member
	3.	Administrative Secretary, Forest, Ecology and	Member
		Environment Department, Government of Jammu and Kashmir
	4.	Administrative Secretary, Revenue Department,	Member
		Government of Jammu and Kashmir
	5.	Administrative Secretary, Mining Department, Government of Jammu and Kashmir	Member

	6.	Director, Geology and Mining, Government of Jammu and Kashmir		Member Secretary
	7.	Director Finance, Mining Department, Government of Jammu and Kashmir	Member

(2) The Chairperson of the Governing body may invite any person having special knowledge in the field of Mineral Exploration. Such invitee shall have no voting right in the meeting but he/she shall be entitled to receive such sitting fee

No. 14-a] The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948 3

5. Executive Committee.—(1) The Executive Committee of trust shall consist of

	1.	Administrative Secretary, Mining Department, Government of Jammu and Kashmir	Chairperson
	2.	Director Geology & Mining, Government of Jammu and	Member Secretary
		Kashmir
	3.	Director Finance, Mining Department, Government of Jammu and Kashmir	Member

	4.	Joint Director, Geology & Mining, Jammu, Government of Jammu and Kashmir	Member

	5.	Joint Director, Geology & Mining, Kashmir, Government of Jammu and Kashmir	Member

(2) The Chairperson of the Executive Committee may invite any person having special knowledge in the field of Mineral Exploration. Such invitee shall have no voting right in the meeting but he/she shall be entitled to receive such
sitting fee and other allowances as may be decided by the Government, from time to time.

4 The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948. [No. 14-a

6. Functions of the Governing Body and Executive Committee.—(1) The

Governing body shall lay down the broad policy framework for the functioning of the

Trust and review its working.

(2) The Governing Body shall approve the annual plan and annual budget of

the Trust on the recommendations of the Executive Committee and it shall meet

at least once in a year.

(3) The Executive Committee shall manage, administer, and supervise the

Trust and shall also monitor and review the expenditure of the Trust funds at

regular intervals.

(4) The Executive Committee shall, while discharging its functions, follow

the policy framework and the directions of the Governing Body, from time to time.

7. Constitution of a fund under the Trust.—(1) The Government shall, by order,

setup a fund under the trust to be called as the Union Territory of Jammu & Kashmir

Mineral Exploration Trust Fund, to be managed by the Executive Committee of the

Trust.

(2) The Trust Fund shall receive amount to be paid in accordance with the

provisions of Rule- 8 and may also receive contributions / aid from sources as may

be approved by the Executive Committee.

(3) The Fund shall be utilized for the objectives and functions as specified in

Rule-10.

8. Contributions to Trust Fund.—(1) The Trust shall have power to open and

operate bank accounts in its own name at any Scheduled bank as specified in the

Second Schedule to the Reserve Bank of India Act, 1934 (Central Act No.2 of 1934)

and in terms of the extent instructions of the Government.

(2) The Trust shall communicate the particulars of its bank account to the

Director, Geology and Mining, Government of Jammu & Kashmir for the

purposes of receipts and payments.

(3) The Mineral Concessionaires (Mining lease holders, quarry licensees and

permit holders etc) of minor minerals shall pay, in addition to royalty, the

contribution to the Trust Fund in respect of any minor mineral mined from the area

allotted / permitted, a sum equivalent to two percent of the royalty on the mined

mineral, as specified under the Jammu & Kashmir Minor Mineral Concession,

Storage, Transportation of Minerals and Prevention of Illegal Mining Rules, 2016,

as amended from time to time.

(4) The Payment towards trust fund under sub-rule(3) shall be collected in

advance along with royalty under a separate sub head and deposited in the accountNo. 14-a] The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948 5 of trust and if any difference is accrued at the time of assessment of royalty, the

same shall be deposited in the account of the trust immediately.

(5) The Director, Geology & Mining, Government of Jammu & Kashmir,

shall maintain and update a record of the amount transferred to the bank account

of the Trust along with the data base of royalty, so collected and provide such

information to the Trust on a monthly basis.

9. Office and Bank Account.—(1) The office of the Trust shall be situated at the

Office of Director, Geology & Mining, Government of Jammu & Kashmir or at such

other place as may be determined by the Executive Committee.

(2) The Bank Account of Trust shall be opened and operated through the

Director, Geology & Mining along with Accounts Officer/ Chief Accounts Officer

of the Mining Department or any other officer authorized by the Executive

Committee.

10. Objectives and Functions of the Trust.— The Objectives and Functions of

the Trust shall be as under :—

(i) to prepare vision and mission plans of short term, mid-term and long term

for the planned development of mineral resources under the jurisdiction of

Union Territory of Jammu & Kashmir and their scientific / sustainable

exploration;

(ii) to prepare a plan for exploration and facilitate exploration activities;

(iii) to facilitate geo-physical, ground and aerial survey and geo-chemical

survey of the Obvious Geological Potential Areas;

(iv) to undertake study and advocacy of mineral development, sustainable

mining, adoption of advanced scientific and technological practices and

mineral extraction metallurgy;

(v) to organize capacity building programs for raising technical capability of

the Mining Department personnel;

(vi) to undertake research and development in the field of mineral analysis and

testing of ores, identification of associated impurities of rocks and mineral

samples so as to assess quality of ores, minerals by chemical, physical

testing and instrumental analysis.

(vii) to initiate action to strengthen and upgrade the Exploration infrastructural

of the Department, both physical and manpower related;

(viii) to develop the Union Territory Mineral Directory, Union Territory Mineral

Atlas/Geo-Informatics Mineral Resource Information System for the6 The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948. [No. 14-a Union Territory and putting up geological and other geo scientific data in

digital formats in the public domain;

(ix) to organize workshop, seminar and conference for the conservation and

development of the mineral, Geo-science familiarization and promotion of

mineral based industries in the Union Territory of J&K

(x) to undertake mineral benefaction and value addition studies on low grade

minerals;

(xi) to monitor mining and related activities through modern technologies in

the Union Territory of Jammu and Kashmir;

(xii) to use the Trust Fund for such other purposes that the Governing Body may

decide, or authorize the Executive Committee, to be necessary or expedient

in the interest of conservation, development and exploitation of mineral

resource in the jurisdiction of Union Territory of Jammu & Kashmir, not

inconsistent with the provisions of the Act.

11. Management of the Trust.—(1) The overall control, periodical reviews and

policy direction of the Trust shall vest with the Governing Body.

(2) The Executive Committee shall manage, administer and supervise the day

to day activities of the Trust.

(3) The Executive Committee shall formulate and finalize the scheme for

delegation of financial powers.

12. Committees.—(1) The Executive Committee may constitute committee or

sub-committee to fulfill the objectives of the Trust or such other tasks that may be

assigned or delegated to it by the Executive Committee.

(2) The committee or sub-committee so constituted under sub-rule (1) shall

discharge the duties and responsibilities under these rules and in exercise of such

powers and functions as may be specified by the Executive Committee.

13. Implementation of identified projects by the Executive Committee.—(1)

The Executive Committee shall implement the identified projects consistent with the

objectives of the Trust as approved by the Governing Body.

(2) In implementation of the projects referred to in the sub-rule (1), the

Executive Committee shall devise its own procedure consistent with the Act and

rules made there under.

14. Monitoring of exploration projects.—(1) The Trust shall monitor the

implementation of the projects either by itself or by engaging any entity.

(2) For the purposes of sub-rule (1), the Trust may devise its own procedureNo. 14-a] The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948 7 consistent with the Act and rules made there under.

15. Meetings of the Governing Body.—(1) The Governing Body shall meet at

least once in a year.

(2) The meetings of the Governing Body shall be presided over by the

Chairperson of the Governing Body and in the absence of the Chairperson,

Governing Body, the ex-officio Members of the Governing Body may elect an

officiating Chairperson among themselves.

(3) All decisions or resolutions of the Governing Body shall be made or

adopted by consensus.

(4) In case of any disagreement or dissent, the ruling of the Chairperson,

Governing Body shall be final.

(5) The meetings of the Governing Body may be either physical or virtual or

by circulation or by combination of both:

Provided that the meeting by circulation shall not apply for adoption of

accounts of the Trust and for approval of annual plan, annual budget and annual

report of the Trust.

16. Meetings of the Executive Committee.—(1) The Executive Committee shall

meet at least once in every three months.

(2) The meetings of the Executive Committee shall be presided over by the

Chairperson of the Executive Committee and in the absence of Chairperson,

Executive Committee, the Ex-officio Members of the Executive Committee may

elect an officiating Chairperson among themselves.

(3) The meetings of the Executive Committee may be either physical or virtual

or by circulation or by combination of both;

Provided that the meeting by circulation shall not apply to adoption of

accounts of the Trust and for recommendation to Governing Body for approval of

annual plan, annual budget and annual report of the Trust.

17. Notice and agenda for meeting of Governing Body and Executive

Committee.—(1) The Chairperson or Member Secretary of the Governing Body with

consent of the Chairperson, Governing Body shall convene meeting of the Governing

Body by giving a minimum fifteen days notice to all members:

Provided that the Chairperson, Governing Body may authorize to convene a

meeting with a shorter notice period.

(2) The Chairperson or Member Secretary of the Executive Committee with

consent of the Chairperson shall convene meeting of the Executive Committee by8 The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948. [No. 14-a giving a minimum seven days notice to all members:

Provided that Chairperson of the Executive Committee may authorize to

convene a meeting with a shorter notice period.

(3) Notice for any meeting may include an agenda for the meeting, draft

minutes of the earlier meeting and action taken report on the minutes of the earlier

meeting.

18. Quorum for meeting.—(1) The quorum for any meeting of the Governing

Body shall be four.

(2) The quorum for any meeting of the Executive Committee shall be four.

19. Powers, Duties and Responsibilities of Member Secretary of Executive

Committee.—(1) The Member Secretary of the Executive Committee shall,—

(i) Manage the Trust subject to the superintendence, control and direction of

the Executive Committee; and

(ii) Exercise such administrative and financial powers as may be delegated by

the Executive Committee or as may be assigned by the Chairperson,

Executive Committee.

(2) The Member Secretary of the Executive Committee shall have the

following duties and responsibilities, without prejudice to the generality of sub-

rule (1), namely :—

(i) To cause the preparation of the annual plan and related annual budget and

submit them to the Executive Committee for consideration and for further

recommendation to the Governing Body;

(ii) To ensure due diligence has been exercised before considering proposals

or projects to be undertaken by the Trust in accordance with the best

practices, procedure, rules or directions of the Executive Committee;

(iii) To ensure that the activities of the Trust are being conducted in accordance

with the annual plan and related annual budget; and

(iv) To submit to the Governing Body the annual plan for each financial year,

as approved by the Executive Committee, with a copy to Finance

Department, Government of Jammu & Kashmir, through the Mining

Department, Government of Jammu & Kashmir by the end of January of

previous financial year.

20. Annual Plan.—(1) The Member Secretary of the Executive Committee shall,

before the beginning of each financial year, initiate process of preparation of plans for

short term and long term projects proposed to be undertaken by the Trust in the ensuingNo. 14-a] The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948 9 financial year, to be referred as the annual plan, including details of activities to be

undertaken or to be completed and expected time for completion of the projects and

cost for such projects;

(2) The annual plan shall contain all projects, programs, activities proposed to

be undertaken by the Trust for achieving its objectives and shall have clearly

demarcated milestones.

21. Annual Budget.— The Member Secretary of the Executive Committee shall,

before the beginning of each financial year, initiate process of preparation of an annual

budget in advance containing the details of the proposed income and expenditure on

activities covered in the annual plan for ensuing financial year, including the legal,

administrative and other costs, and expenditure proposed to be incurred by the Trust

together with details of the funding requirements in this regard, to be referred to as the

annual budget which shall be approved by the Executive Committee for onward

approval of the Governing Body well in advance.

22. Approval of the Annual Plan and the Annual Budget.—(1) The annual plan

and the annual budget shall be laid before the Governing Body for its approval thirty

days before the commencement of each financial year.

(2) The Member Secretary of the Executive Committee shall, on receipt of the

copies of the duly approved annual plan and the related annual budget from the

Member Secretary of the Governing Body, submit the same to Finance

Department, Government of Jammu & Kashmir through Mining Department,

Government of Jammu & Kashmir within a period of thirty days from the date of

receipt of approval of the Governing Body.

(3) Without prejudice to the provisions of sub-rule (2), the Trust may

undertake expenditure for activities that are not approved in the annual plan

including the administrative charges subject to specific approval by the

Chairperson, Governing Body, and concurrence of the Finance Department,

Government of Jammu & Kashmir which shall be laid before the Governing Body

in the next annual budget.

(4) The annual plan and related annual budget may be amended at any time

subject to the approval of the Chairperson, Governing Body, and concurrence of

the Finance Department, Government of Jammu & Kashmir which shall be laid

before the Governing Body in the next year plan or budget.

23. Annual Report.—(1) The Member Secretary of the Executive Committee

shall, within ninety days of the end of each financial year, submit an annual report

containing such information as deemed appropriate by the Executive Committee.

10 The J&K Official Gazette, the 29th June, 2026/8th Asad., 1948. [No. 14-a

(2) The annual report shall be approved by the Executive Committee and shall

contain details, inter alia, of the activities completed by the Trust during the

financial year and the expenditure incurred by the Trust during such financial year.

(3) A copy of the annual report shall be sent to the Government within a period

of thirty days from the date of its approval by the Executive Committee after

approval of the Governing Body.

24. Financial year.—(1) The accounting or financial year of the Trust shall be

from the 1st of April to the 31st of March.

(2) The first year of operations of the Trust may be a partial year.

25. Maintenance and Audit of Accounts.—(1) The accounts of the Trust shall

be maintained in the form, mode and manner as may be decided by the Executive

Committee.

(2) The accounts of the Trust Fund shall be audited in such manner as may be

decided by the Executive Committee.

(3) After the audit referred to in sub-rule (2), the Trust shall submit the annual

report to the Governing Body.

By order of Lieutenant Governor.

Sd/-

ASHWANI KUMAR, IAS, Financial Commissioner, (Additional Chief Secretary).

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139 Srinagar, Wed., the 17th June, 2026/27th Jyai., 1948. [No. 12-14

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 16th August, 2024/Sravana 25, 1946 (Saka)

The following Act of Parliament received the assent of the President on the 16th August, 2024 and is hereby published for general information :—

THE FINANCE (No. 2) ACT, 2024

(No. 15 of 2024)

[16th August, 2024.]

An Act to give effect to the financial proposals of the Central Government for the financial year 2024-25.

BE it enacted by Parliament in the Seventy-fifth Year of the Republic of India as follows :—

CHAPTER I

PRELIMINARY

1. Short title and commencement.—(1) This Act may be called the Finance (No. 2) Act, 2024.

2 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(2) Save as otherwise provided in this Act,—

(a) sections 2 to 87 shall be deemed to have come into force on the 1st day of April, 2024;

(b) sections 114 to 157 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

CHAPTER II

RATES OF INCOME TAX

2. Income-tax.—(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2024, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided therein.

(2) In the cases to which Paragraph A of Part I of the First Schedule applies, or in the cases where income is chargeable to tax under sub- section (IA) of section 115BAC of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) and, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds two lakh fifty thousand rupees, then,

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) (that is to say, as if the net agricultural income were comprised in the total income after the first two lakh fifty thousand rupees of the total income but without being liable to tax), only for the purpose of charging income-tax in respect of the total income; and

(b) the income-tax chargeable shall be computed as follows :—

(i) the total income and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A or sub-section (1A) of section 115BAC, as if such aggregate income were the total income,

(ii) the net agricultural income shall be increased by a sum of two lakh fifty thousand rupees, and the amount of income- tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A or sub-section (14) of section 115BAC, as if the net agricultural income as so increased were the total income;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 3

(iii) the amount of income-tax determined in accordance with sub-clause (i) shall be reduced by the amount of income- tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax in respect of the total income :

Provided that in the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year, referred to in item (ii) of Paragraph A of Part I of the First Schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had been substituted:

Provided further that in the case of every individual, being a resident in India, who is of the age of eighty years or more at any time during the previous year, referred to in item (III) of Paragraph A of Part I of the First Schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh rupees" had been substituted:

Provided also that in the cases where income is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had been substituted.

(3) In cases to which the provisions of Chapter XII or Chapter XII- A or section 115JB or section 115JC or Chapter XII-FA or Chapter XII- FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be :

Provided that the amount of income-tax computed in accordance with the provisions of section 111A or section 112 or section 112A of the Income-tax Act shall be increased by a surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule, except in case of a domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act or in case of an individual or Hindu undivided family or association of persons, or body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act whose income is4 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, or in case of co-operative society resident in India, whose income is chargeable to tax under section 115BAD or under section 115BAE of the Income-tax Act :

Provided further that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBF, 115BBG, 115BBH, 115BBI, 115BBJ, 115E, 115JB or 115JC of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the Union, calculated,—

(a) in the case of every individual or Hindu undivided family or association of persons except in a case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not having any income under section 115AD of the Income-tax Act, and not having any income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act,—

(i) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent. of such income-tax;

(ii) having a total income exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax;

(iii) having a total income exceeding two crore rupees, but not exceeding five crore rupees, at the rate of twenty-five per cent. of such income-tax, and

(iv) having a total income exceeding five crore rupees, at the rate of thirty-seven per cent. of such income-tax;

(b) in the case of every individual or association of persons, except in a case of an association of persons consisting of only companies as its members or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, having income underNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 5 section 115AD of the Income-tax Act, and not having any income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act,—

(i) having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax;

(ii) having a total income exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax;

(iii) having a total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act] exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent. of such income-tax;

(iv) having a total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act) exceeding five crore rupees, at the rate of thirty-seven per cent. of such income-tax; and

(v) having a total income [including the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act) exceeding two crore rupees, but is not covered in sub-clauses (iii) and (iv), at the rate of fifteen per cent. of such income-tax :

Provided that in case where the total income includes any income by way of dividend or income chargeable under clause (b) of sub-section (1) of section 115AD of the Income-tax Act, the rate of surcharge on the income-tax calculated on that part of income shall not exceed fifteen per cent :

Provided further that where the total income of a person, being a specified fund referred to in clause (c) of the Explanation to clause (4D) of section 10 of the Income-tax Act, includes any income under clause (a) of sub-section (1) of section 115AD of the Income-tax Act, the income-tax calculated on that part of income shall not be increased by any surcharge;

6 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(i) at the rate of ten per cent. of such income-tax, where the total income exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such income-tax, where the total income exceeds one crore rupees;

(d) in the case of every co-operative society except a co- operative society whose income is chargeable to tax under section 115BAD of section 115BAE of the Income-tax Act,

(i) at the rate of seven per cent, of such income-tax, where the total income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such income-tax, where the total income exceeds ten crore rupees;

(e) in the case of every firm or local authority, at the rate of twelve per cent. of such income-tax, where the total income exceeds one crore rupees;

(f) in the case of every domestic company except such domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act,

(i) at the rate of seven per cent. of such income-tax, where the total income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such income-tax, where the total income exceeds ten crore rupees;

(g) in the case of every company, other than a domestic company,—

(i) at the rate of two per cent. of such income-tax, where the total income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of five per cent, of such income-tax, where the total income exceeds ten crore rupees :

Provided also that in the case of persons mentioned in (a) and (b) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amountNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 7 payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees,

(ii) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

(iii) two crore rupees but does not exceed five crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees;

(iv) five crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees :

Provided also that in the case of association of persons mentioned in (c) above, having total income chargeable to tax under section 115JC of the Income-tax Act exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

(ii) one crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees :

Provided also that in the case of a co-operative society mentioned in (d) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(i) one crore rupees but does not exceed ten crore rupees, the total amount payable as income-tax and8 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 surcharge thereon shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

(ii) ten crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees :

Provided also that in the case of persons mentioned in (e) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds one crore rupees, the total amount payable as income-tax on such income and surcharge thereon shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided also that in the case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds one crore rupees but does not exceed ten crore rupees, the total amount payable as income-tax on such income and surcharge thereon, shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided also that in the case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds ten crore rupees, the total amount payable as income-tax on such income and surcharge thereon, shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees:

Provided also that in respect of any income chargeable to tax under clause (I) of sub-section (1) of section 115BBE of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of twenty-five per cent of such income-tax:

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 9

Provided also that in case of every domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act, the income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of ten per cent of such income-tax:

Provided also that in respect of income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the Union, calculated, in the case of an individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub- clause (vii) of clause (31) of section 2 of the Income-tax Act,—

(i) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent of such income-tax;

(ii) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of fifteen per cent of such income-tax:

(iii) having a total income (excluding the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding two crore rupees, at the rate of twenty-five per cent of such income-tax; and

(iv) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding two crore rupees, but is not covered under clause (iii) above, at the rate of fifteen per cent. of such income-tax:

10 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

Provided also that in case where the provisions of sub-section (1A) of section 115BAC are applicable and the total income includes any income by way of dividend or income chargeable under section 111A, section 112 and section 112A of the Income-tax Act, the rate of surcharge on the income-tax in respect of that part of income shall not exceed fifteen per cent :

Provided also that in the case of a specified fund, referred to in clause (c) of the Explanation to clause (4D) of section 10 of the Income-tax Act, whose income is chargeable to tax under sub-section (1A) of section 115BAC and where such income includes any income under clause (a) of sub-section (1) of section 115AD of the Income-tax Act, the income-tax computed on that part of income shall not be increased by any surcharge:

Provided also that in case of an association of persons consisting of only companies as its members, and having its income chargeable to tax under sub- section (1A) of section 115BAC, the rate of surcharge on the income-tax shall not exceed fifteen per cent :

Provided also that in case of every individual or Hindu undivided family or association of persons, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, having total income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, and such income exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as income-tax on such income and surcharge thereon shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

(ii) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax on such income and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 11

(iii) two crore rupees, the total amount payable as income-tax on such income and surcharge thereon shall not exceed the total amount payable as income- tax and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees:

Provided also that in case of every co-operative society resident in India, whose income is chargeable to tax under section 115BAD or section 115BAE of the Income-tax Act, the income-tax computed under this sub-section shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of ten per cent. of such income-tax.

(4) In cases in which tax has to be charged and paid under sub- section (2A) of section 92CE of section 115QA or section 115TD of the Income-tax Act, the tax shall be charged and paid at the rates as specified in those sections and shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of twelve per cent of such tax.

(5) In cases in which tax has to be deducted under sections 193, 194A, 194B, 194BA, 194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-tax Act, at the rates in force, the deductions shall be made at the rates specified in Part II of the First Schedule and shall be increased by a surcharge, for the purposes of the Union, calculated in cases wherever prescribed, in the manner provided therein.

(6) In cases in which tax has to be deducted under sections 192A, 19A, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H, 194I, 194-IA, 194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194K, 194M, 194N, 194-O, 194Q, 194R, 194S, 196A, 196B, 196C and 196D of the Income-tax Act, the deductions shall be made at the rates specified in those sections and shall be increased by a surcharge, for the purposes of the Union,—

(a) in the case of every individual or Hindu undivided family or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, being a non-resident except in case of deduction on income by way of dividend under section 196D of the Income-tax Act, calculated,—

(i) at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and12 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees ;

(ii) at the rate of fifteen per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed two croгe rupees ;

(iii) at the rate of twenty-five per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds two crore rupees but does not exceed five crore rupees ;

(iv) at the rate of thirty-seven per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds five crore rupees :

Provided that where the income of such person is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the rate of surcharge shall not exceed twenty-five per cent ;

(b) in the case of every individual or Hindu undivided family or association of persons except in case of association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, being a non-resident, in case of deduction on income by way of dividend under section 196D of the Act, calculated,—

(i) at the rate of ten per cent of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees,

(ii) at the rate of fifteen per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;

(c) in the case of an association of persons being a non- resident, and consisting of only companies as its members, calculated,

(i) at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 13

(ii) at the rate of fifteen per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;

(d) in the case of every co-operative society, being a non- resident, calculated,—

(i) at the rate of seven per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees:

(ii) at the rate of twelve per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees,

(e) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;

(f) in the case of every company, other than a domestic company. calculated,-

(i) at the rate of two per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees:

(ii) at the rate of five per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees.

(7) In cases in which tax has to be collected under the proviso to section 194B of the Income-tax Act, the collection shall be made at the rates specified in Part II of the First Schedule, and shall be increased by a surcharge, for the purposes of the Union, calculated, in cases wherever prescribed, in the manner provided therein.

(8) In cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified in that section and shall be increased by a surcharge, for the purposes of the Union,—

(a) in the case of every individual or Hindu undivided family or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person14 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, being a non-resident, calculated,—

(i) at the rate of ten per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds five crore rupees :

Provided that where the income of such person is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the rate of surcharge shall not exceed twenty-five per cent.;

(b) in the case of an association of persons, being a non- resident, and consisting of only companies as its members, calculated,-

(i) at the rate of ten per cent of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees;

(i) at the rate of seven per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees ;

(ii) at the rate of twelve per cent, of such tax, where the amount or the aggregate of such amounts collected or likely toNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 15 be collected and subject to the collection exceeds ten crore rupees ;

(d) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees ;

(e) in the case of every company, other than a domestic company, calculated,—

(i) at the rate of two per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees ;

(ii) at the rate of five per cent, of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds ten crore rupees.

(9) Subject to the provisions of sub-section (10), in cases in which income-tax has to be charged under sub-section (4) of section 172 or sub- section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the Income-tax Act or deducted from, or paid on, income chargeable under the head "Salaries" under section 192 of the said Act or deducted under section 194P of the said Act or in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be charged, deducted or computed at the rate or rates specified in Part III of the First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in such cases and in such manner as provided therein :

Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be:

Provided further that the amount of "advance tax" computed in accordance with the provisions of section 111A or sections 112 or 112A of the Income-tax Act shall be increased by a surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part III of the First Schedule except in case of a domestic company whose income is chargeable to tax under section16 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 115BAA or section 115BAB of the Income-tax Act or in case of an individual or Hindu undivided family or association of persons, or body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act whose income is chargeable to tax under sub- section (1A) of section 115BAC of the Income-tax Act, or in case of a co-operative society resident in India whose income is chargeable to tax under section 115BAD or under section 115BAE of the Income- tax Act:

Provided also that in respect of any income chargeable to tax under sections 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBF, 115BBG, 115BBH, 115BBI, 115BBJ, 115E, 115JB or 115JC of the Income-tax Act, "advance tax" computed in accordance with the first proviso shall be increased by a surcharge, for the purposes of the Union, calculated,-

(a) in the case of every individual or Hindu undivided family or association of persons, except in a case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not having any income under section 115AD of the Income-tax Act, and not having any income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act,—

(i) at the rate of ten per cent. of such "advance tax", where the total income exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent, of such "advance tax", where the total income exceeds one crore rupees but does not exceed two crore rupees;

(ii) at the rate of twenty-five per cent, of such "advance tax", where the total income exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent of such "advance tax", where the total income exceeds five crore rupees;

(b) in the case of every individual or association of persons, except in case of an association of persons consisting of only companies as its members, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, having income under section 115AD ofNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 17 the Income-tax Act, and not having any income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act,—

(i) at the rate of ten per cent of such "advance tax", where the total income exceeds fifty lakh rupees, but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent. of such "advance tax", where the total income (excluding the income by way of dividend and income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act] exceeds two crore rupees but does not exceed five crore rupees,

(iv) at the rate of thirty-seven per cent of such "advance tax", where the total income [excluding the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act] exceeds five crore rupees;

(v) at the rate of fifteen per cent. of such "advance tax", where the total income [including the income by way of dividend or income of the nature referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax Act) exceeds two crore rupees but is not covered in sub-clauses (iii) and (iv):

Provided that in case where the total income includes any income by way of dividend or income chargeable under clause (b) of sub-section (1) of section 115AD of the Income-tax Act, the rate of surcharge on the advance tax computed on that part of income shall not exceed fifteen per cent ;

(i) at the rate of ten per cent of such "advance tax", where the total income exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent of such "advance tax", where the total income exceeds one crore rupees.

(d) in the case of every co-operative society except such co- operative society whose income is chargeable to tax under section 115BAD or section 115BAE of the Income-tax Act,—

(i) at the rate of seven per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees;

18 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(ii) at the rate of twelve per cent of such "advance tax", where the total income exceeds ten crore rupees;

(e) in the case of every firm or local authority at the rate of twelve per cent. of such "advance tax", where the total income exceeds one crore rupees,

(f) in the case of every domestic company except such domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act,—

(i) at the rate of seven per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees:

(ii) at the rate of twelve per cent of such "advance tax", where the total income exceeds ten crore rupees;

(g) in the case of every company, other than a domestic company,—

(i) at the rate of two per cent of such "advance tax", where the total income exceeds one crore rupees but does not exceed ten crore rupees ;

(ii) at the rate of five per cent of such "advance tax", where the total income exceeds ten crore rupees :

Provided also that in the case of persons mentioned in (a) and (b) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

(ii) one crore rupees but does not exceed two crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

(iii) two crore rupees but does not exceed five crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" and surcharge on a total income of two croreNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 19 rupees by more than the amount of income that exceeds two crore rupees ;

(iv) five crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees :

Provided also that in the case of association of persons mentioned in (c) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds.

(i) fifty lakh rupees, but does not exceed one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

(ii) one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided also that in the case of a co-operative society mentioned in (d) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(i) one crore rupees, but does not exceed ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

(ii) ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees :

Provided also that in the case of persons mentioned in (e) above, having total income chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees :

20 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

Provided also that in the case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds one crore rupees but does not exceed ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees :

Provided also that in the case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds ten crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon, shall not exceed the total amount payable as "advance tax" and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees :

Provided also that in respect of any income chargeable to tax under clause (i) of sub-section (1) of section 115BBE of the Income- tax Act, the "advance tax" computed in accordance with the first proviso shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of twenty-five per cent. of such "advance tax" :

Provided also that in case of every domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act, the "advance tax" computed in accordance with the first proviso shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of ten per cent. of such "advance tax" :

Provided also that in respect of income chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the "advance tax" computed in accordance with the first proviso shall be increased by a surcharge, for the purposes of the Union, calculated, in the case of an individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act,—

(ii) having a total income (including the income by way of dividend or income under the provisions of section 111A,No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 21 section 112 and section 112A of the Income-tax Act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of fifteen per cent. of such "advance-tax":

Provided also that in case where the provisions of sub-section (14) of section 115BAC are applicable and the total income includes any income by way of dividend or income chargeable under section 111A, section 112 and section 112A of the Income-tax Act, the rate of surcharge on the "advance-tax" in respect of that part of income shall not exceed fifteen per cent :

Provided also that in case an association of persons consisting of only companies as its members, and having its income chargeable to tax under sub-section (1A) of section 115BAC, the rate of surcharge on the "advance tax" shall not exceed fifteen per cent :

Provided also that in case of every individual or Hindu undivided family or association of persons, or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, whose income is chargeable to tax under sub- section (1A) of section 115BAC of the Income-tax Act having total income exceeding.—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

22 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(iii) two crore rupees, the total amount payable as "advance tax" on such income and surcharge thereon shall not exceed the total amount payable as "advance tax" and surcharge on a total income of two crore rupees by more than the amount of income that exceeds two crore rupees :

Provided also that in case of every co-operative society resident in India whose income is chargeable to tax under section 115BAD or section 115BAE of the Income-tax Act, the "advance tax" computed in accordance with the first proviso shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of ten per cent. of such "advance tax":

Provided also that in the case of a specified fund, referred to in clause (c) of the Explanation to clause (4D) of section 10 of the Income-tax Act, whose income includes any income under clause (a) of sub-section (1) of section 115AD of the Income-tax Act, the "advance tax" computed on that part of income shall not be increased by any surcharge.

(10) In cases to which Paragraph A of Part III of the First Schedule applies, or in cases where income is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, where the assessee has, in the previous year or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income exceeding five thousand rupees, in addition to total income and the total income exceeds two lakh fifty thousand rupees, then, in charging income-tax under sub-section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the said Act or in computing the "advance tax" payable under Chapter XVII-C of the said Act, at the rate or rates in force,—

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) that is to say, as if the net agricultural income were comprised in the total income after the first two lakh fifty thousand rupees of the total income but without being liable to tax, only for the purpose of charging or computing such income-tax or, as the case may be, "advance tax in respect of the total income ; and

(b) such income-tax or, as the case may be, "advance tax" shall be so charged or computed as follows :—

(i) the total income and the net agricultural income shall be aggregated and the amount of income-tax or "advance tax" shall be determined in respect of the aggregate income at theNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 23 rates specified in the said Paragraph A, or sub-section (1A) of section 115BAC, as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased by a sum of two lakh fifty thousand rupees, and the amount of income- tax or "advance tax" shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A, or sub-section (1A) of section 115BAC, as if the net agricultural income were the total income,

(iii) the amount of income-tax or "advance tax" determined in accordance with sub-clause (I) shall be reduced by the amount of income-tax or, as the case may be, "advance tax" determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax or, as the case may be, "advance tax" in respect of the total income

Provided that in the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year, referred to in item (II) of Paragraph A of Part III of the First Schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had been substituted :

Provided further that in the case of every individual, being a resident in India, who is of the age of eighty years or more at any time during the previous year, referred to in item (III) of Paragraph A of Part III of the First Schedule, the provisions of this sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh rupees" had been substituted:

Provided also that the amount of income-tax or "advance tax" so arrived at, shall be increased by a surcharge for the purposes of the Union, calculated in each case, in the manner provided in this section.

(11) The amount of income-tax as specified in sub-sections (1) to (3) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be24 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 called the "Health and Education Cess on income-tax", calculated at the rate of four per cent. of such income-tax and surcharge so as to fulfil the commitment of the Government to provide and finance quality health services and universalised quality basic education and secondary and higher education.

(12) The amount of income-tax as specified in sub-sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the "Health and Education Cess on income-tax", calculated at the rate of four per cent. of such income-tax and surcharge so as to fulfil the commitment of the Government to provide and finance quality health services and universalised quality basic education and secondary and higher education:

Provided that nothing contained in this sub-section shall apply to cases in which tax is to be deducted or collected under the sections of the Income-tax Act mentioned in sub-sections (5), (6), (7) and (8), if the income subjected to deduction of tax at source or collection of tax at source is paid to a domestic company and any other person who is resident in India:

Provided further that nothing contained in this sub-section shall apply in respect of income-tax as specified in sub-section (9), calculated on income, referred to in clause (a) of sub-section (1) of section 115AD of the Income-tax Act, of specified fund referred to in clause (c) of the Explanation to clause (4D) of section 10 of the Income-tax Act

(13) For the purposes of this section and the First Schedule,—

(a) "domestic company" means an Indian company or any other company which, in respect of its income liable to income-tax under the Income-tax Act, for the assessment year commencing on the Ist day of April, 2024, has made the prescribed arrangements for the declaration and payment within India of the dividends (including dividends on preference shares) payable out of such income:

(b) "insurance commission" means any remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance);

(c) "net agricultural income" in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in accordance with the rules contained in Part IV of the First Schedule;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 25

(d) all other words and expressions used in this section and the First Schedule but not defined in this sub-section and defined in the Income-tax Act shall have the meanings, respectively, assigned to them in that Act.

CHAPTER III

DIRECT TAXES

Income-tax

3. Amendment of section 2.—In section 2 of the Income-tax Act,—

(a) in clause (22), with effect from the 1st day of October, 2024,—

(I) after sub-clause (e) and before the long line, the following sub-clause shall be inserted, namely :—

"(f) any payment by a company on purchase of its own shares from a shareholder in accordance with the provisions of section 68 of the Companies Act, 2013; (18 of 2013)";

(II) in the long line, clause (iv) shall be omitted;

(b) in clause (424), with effect from the 23rd day of July, 2024,—

(i) in the opening portion, for the words "thirty-six months", the words "twenty-four months" shall be substituted and shall be deemed to have been substituted;

(ii) in the first proviso,—

(A) the brackets and words "(other than a unit)" shall be omitted and shall be deemed to have been omitted,

(B) for the words "thirty-six months", the words "twenty-four months" shall be substituted and shall be deemed to have been substituted;

(iii) in the second proviso, after the words "had been substituted", the words, brackets, letters and figures "as it stood immediately prior to the commencement of the Finance (No.2) Act, 2024" shall be inserted and shall be deemed to have been inserted:

(iv) the third proviso shall be omitted and shall be deemed to have been omitted.

26 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

4. Amendment of section 10.—In section 10 of the Income-tax Act,—

(a) with effect from the 1st day of April, 2025,—

(i) in clause (4D), in the Explanation, in clause (c), in sub- clause (I), item (1) shall be renumbered as item (1)(a) and after sub-item (a) as so renumbered, the following sub-item shall be inserted, namely :—

"(b) which has been granted a certificate as a retail scheme or an Exchange Traded Fund, and is regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022, made under the International Financial Services Centres Authority Act, 2019 (50 of 2019) and satisfies such conditions, as may be prescribed;";

(ii) after clause (15A), the following clause shall be inserted, namely :

(15B) any income of a foreign company from lease rentals, by whatever name called, of cruise ships, received from a specified company which operates such ship or ships in India, where such foreign company and the specified company are subsidiaries of the same holding company, and such income is received or accrues or arises in India for any relevant assessment year beginning on or before the Ist day of April, 2030.

Explanation.—For the purposes of this clause,—

(a) "specified company" means any company, other than a domestic company which operates cruise ships in India and opts to pay tax in accordance with the provisions of section 44BBC:

(b) "holding company", in relation to a foreign company or a specified company, means a company of which such companies are subsidiary companies,

(c) "subsidiary company" or "subsidiary", in relation to a holding company, means a company in which the holding company exercises or controls more than one-half of the total share capital either at its own or together with one or more of its subsidiary companies.";

(b) in clause (23C), with effect from the 1st day of October, 2024,—

(i) in the first proviso, after the words "makes an application", the words, figures and letters "before the 1st day of October, 2024," shall be inserted ;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 27

(ii) in the second proviso, after the words "first proviso", the words, figures and letters "before the 1st day of October, 2024," shall be inserted:

(iii) after the twenty-third proviso, the following proviso shall be inserted, namely :—

"Provided also that no approval under the second proviso shall be granted in relation to any application made on or after the 1st day of October, 2024.";

(i) in clause (23EE), in the Explanation,—

(A) in clause (1), after the words, brackets and figures "the Securities Contracts (Regulation) Act, 1956", (42 of 1956) the following shall be inserted, namely :—

"or clause (n) of sub-regulation (1) of regulation 2 of the International Financial Services Centres Authority (Market Infrastructure Institutions) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019" (50 of 2019) ;

(B) in clause (ii), after the words, brackets and figures "the Securities Contracts (Regulation) Act, 1956", (42 of 1956) the following shall be inserted, namely:—

"or the International Financial Services Centres Authority (Market Infrastructure Institutions) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019" (50 of 2019) ;

(ii) in clause (23FB), in the Explanation, in clause (B), in sub-clause (A), in item (II),—

(A) in the opening portion, after the words "under the Alternative Investment Funds Regulations", the words, brackets and figures "or as referred to in sub- regulation (2) of regulation 18 of the International Financial Services Centres Authority (Fund Management) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019." (50 of 2019) shall be inserted;

28 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(B) in sub-item (ii), the word "and" shall be omitted;

(D) after sub-item (iii), the following sub-item shall

be inserted, namely :—

"(iv) any other condition as may be prescribed; or" ;

(d) in clause (34A), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely :—

"Provided that this clause shall not apply with respect to any buy back of shares by a company on or after the 1st day of October, 2024.";

(e) in clause (50), for the portion beginning with the words "any income arising from" and ending with the words "under that Chapter.", the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2024, namely :—

"any income arising from any—

(i) specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 (28 of 2016) comes into force, or

(ii) e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024,

and chargeable to equalisation levy under that Chapter.".

5. Amendment of section 11.—In section 11 of the Income-tax Act, in sub-section (7), with effect from the 1st day of April, 2025,—

(a) for the words, brackets, figures and letters "other than clause (1), clause (230), clause (23EC), clause (46) and clause (46A) thereof", the words, brackets, figures and letters "other than clause (1), clause (23C), clause (23EA), clause (23EC), clause (23ED), clause (46), clause (46A) and clause (46B) thereof shall be substituted;

(b) in the first proviso,—

(i) for the portion beginning with the words "is notified under" and ending with the word, brackets and figures "clause (46)", the words, brackets, figures and letters "is notified underNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 29 clause (23EA) or clause (23EC) or clause (23ED) or clause (46)" shall be substituted;

(ii) after the words "whichever is later", the words, figures, letters and brackets", or, the 1st day of April of the previous year relevant to the assessment year for which the exemption is claimed under clause (46B) of the said section" shall be inserted;

(i) after the words "notification under", the words, brackets, figures and letters "clause (23EA) or" shall be inserted ;

(ii) after the words, brackets, figures and letters "clause (23EC) or", the words, brackets, figures and letters "clause (23ED) or" shall be inserted.

6. Amendment of section 12A.—In section 12A of the Income-tax Act, in sub-section (1), in clause (ac) with effect from the 1st day of October, 2024,—

(a) in sub-clause (ii),—

(i) after the words, figures and letters "under section 12AB", the words, brackets, figures and letters "or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10" shall be inserted;

(ii) after the words "the period of the said registration", the words "or approval, as the case may be," shall be inserted;

(b) in sub-clause (iii),—

(i) after the words, figures and letters "under section 12AB", the words, brackets, figures and letters "or provisionally approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10" shall be inserted;

(ii) after the words "period of the provisional registration", the words "or provisional approval, as the case may be," shall be inserted;

"Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal30 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time.".

7. Amendment of section 12AB.—In section 12AB of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the Ist day of October, 2024, namely :—

"(3) The order under sub-section (1) shall be passed, in such form and manner as may be prescribed, within a period of,—

(i) three months calculated from the end of the month in which the application was received in case of clause (a);

(ii) six months calculated from the end of the quarter in which the application was received in case of sub-clause (ii) of clause (6); and

(iii) one month calculated from the end of the month in which the application was received in case of clause (c).".

8. Insertion of new section 12AC.—After section 12AB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely:-

"12AC. Merger of charitable trusts or institutions in certain cases.—Where any trust or institution registered under section 12AB or approved under sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, merges with another trust or institution, the provisions of Chapter XII-EB shall not apply if—

(a) the other trust or institution has same or similar objects ;

(b) the other trust or institution is registered under section 12AA or section 12AB or approved under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, and

9. Amendment of section 13.—In section 13 of the Income-tax Act, in sub-section (1), in clause (d), in the proviso, after clause (iii), the following clause shall be inserted with effect from the 1st day of October, 2024, namely :—

"(iv) any asset referred to in sub-clauses (1), (ia) and (ii) of clause (b) of the third proviso to clause (23C) of section 10 orNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 31 any accretion to the shares, forming part of the corpus mentioned in the said sub-clauses (i) and (ia) and voluntary contributions referred to in sub-clause (iv) of clause (b) of the said proviso.".

10. Amendment of section 16.—In section 16 of the Income-tax Act, in clause (ia), the following proviso shall be inserted with effect from the 1st day of April, 2025, namely:

"Provided that in a case where income-tax is computed under clause (11) of sub-section (14) of section 115BAC, the provisions of this clause shall have effect as if for the words "fifty thousand rupees", the words "seventy-five thousand rupees" had been substituted;".

11. Amendment of section 28.—In section 28 of the Income-tax Act, after Explanation 2, the following Explanation shall be inserted with effect from the Ist day of April, 2025, namely :—

Explanation 3.—It is hereby clarified that any income from letting out of a residential house or a part of the house by the owner shall not be chargeable under the head "Profits and gains of business or profession" and shall be chargeable under the head "Income from house property".".

12. Amendment of section 36.—Amendment of section 37.In section 36 of the Income-tax Act, in sub-section (1), in clause (iva), for the words "ten per cent", the words "fourteen per cent" shall be substituted with effect from the Ist day of April, 2025.

13. Amendment of section 37.—In section 37 of the Income-tax Act, in sub-section (1), in Explanation 3. in clause (ii), for the words "outside India.", the following shall be substituted with effect from the 1st day of April, 2025, namely :—

"outside India ; or

(iv) to settle proceedings initiated in relation to contravention under such law as may be notified by the Central Government in the Official Gazette in this behalf.".

14. Amendment of section 40.—In section 40 of the Income-tax Act, in clause (b), in sub-clause (v), in item (a), with effect from the 1st day of April, 2025,-

(a) for the letters and figures "Rs. 3,00,000", the letters and figures "Rs. 6,00,000" shall be substituted ;

(b) for the letters and figures "Rs. 1,50,000", the letters and figures "Rs. 3,00,000" shall be substituted.

32 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

15. Amendment of section 43D.—In section 43D of the Income-tax Act, with effect from the 1st day of April, 2025,—

(i) in the marginal heading, the words "public companies," shall be omitted;

(ii) clause (b) shall be omitted;

(iii) in the long line, the words "or the public company" shall be omitted;

(iv) in the Explanation, clauses (a) and (b) shall be omitted.

16. Amendment of section 44B.—In section 44B of the Income-tax Act, with effect from the Ist day of April, 2025,—

(a) for the marginal heading, the following marginal heading shall be substituted, namely :—

"Special provision for computing profits and gains of shipping business other than cruise shipping in case of non- residents.";

(b) in sub-section (1), after the words "business of operation of ships,", the words, figures and letters "other than cruise ships referred to in section 44BBC," shall be inserted.

17. Insertion of new section 44BBC.—After section 44BBB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely :—

44BBC. Special provision for computing profits and gains of business of operation of cruise ships in case of non- residents.—(1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee, being a non- resident, engaged in the business of operation of cruise ships subject to such conditions as may be prescribed, a sum equal to twenty per cent. of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession.".

(2) The amounts referred to in sub-section (1) shall be the following. namely :—

(a) the amount paid or payable to the assessee or to any person on his behalf on account of the carriage of passengers ; andNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 33 (b) the amount received or deemed to be received by or on behalf of the assessee on account of the carriage of passengers.".

18. Amendment of section 46A.—In section 46A of the Income-tax Act, the following proviso shall be inserted before the Explanation, with effect from the Ist day of October, 2024, namely :—

"Provided that where the shareholder receives any consideration of the nature referred to in sub-clause (f) of clause (22) of section 2 from any company, in respect of any buy-back of shares, that takes place on or after the Ist day of October, 2024, then for the purposes of this section, the value of consideration received by the shareholder shall be deemed to be nil."

19. Amendment of section 47.—In section 47 of the Income-tax Act, for clause (iii), the following clause shall be substituted with effect from the 1st day of April, 2025, namely :—

"(iii) any transfer of a capital asset by an individual or a Hindu undivided family, under a gift or will or an irrevocable trust;"

20. Amendment of section 48.—In section 48 of the Income-tax Act, in the second proviso, after the words "where long-term capital gain arises from the transfer", the brackets, words, figures and letters "(which takes place before the 23rd day of July, 2024)" shall be inserted and shall be deemed to have been inserted with effect from the 23rd day of July, 2024.

21. Amendment of section 50AA.—In section 50AA of the Income-tax Act,—

(a) for the portion beginning with the words "Notwithstanding anything contained in and ending with the words "short-term capital asset", the following shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"Notwithstanding anything contained in clause (42A) of section 2 or section 48, where the capital asset—

(a) is a unit of a Specified Mutual Fund acquired on or after the 1st day of April, 2023 or a Market Linked Debenture; or

(b) is an unlisted bond or an unlisted debenture which is transferred or redeemed or matures on or after the 23rd day of July, 2024, the full value of consideration received or34 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 accruing as a result of the transfer or redemption or maturity of such debenture or unit or bond as reduced by—

(i) the cost of acquisition of the debenture or unit or bond; and

(ii) the expenditure incurred wholly and exclusively in connection with such transfer or redemption or maturity,

shall be deemed to be the capital gains arising from the transfer of a short-term capital asset:";

(b) in the Explanation, for clause (ii), the following clause shall be substituted with effect from the Ist day of April, 2026, namely:-

"(ii) "Specified Mutual Fund" means,—

(a) a Mutual Fund by whatever name called, which invests more than sixty-five per cent. of its total proceeds in debt and money market instruments; or

(b) a fund which invests sixty-five per cent, or more of its total proceeds in units of a fund referred to in sub-clause (a) :

Provided that the percentage of investment in debt and money market instruments or in units of a fund, as the case may be, in respect of the Specified Mutual Fund, shall be computed with reference to the annual average of the daily closing figures:

Provided further that for the purposes of this clause, "debt and money market instruments" shall include any securities, by whatever name called, classified or regulated as debt and money market instruments by the Securities and Exchange Board of India".

22. Amendment of section 55.—In section 55 of the Income-tax Act, in sub-section (2), in clause (ac), in the Explanation, in clause (a), in sub-clause (iii), after item (A), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2018, namely :—

"(44) not listed on a recognised stock exchange as on the 31st day of January, 2018, or which became the property of the assessee in consideration of share which is not listed on such exchange as on the 31st day of January, 2018 by way of transaction not regarded as transfer under section 47, as the case may be, but listed on such exchange subsequent to the date of transfer (where such transfer is in respect of sale of unlisted equity shares under an offer for sale to the public included in an initial public offer);".

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 35

23. Amendment of section 56.—In section 56 of the Income-tax Act, in sub-section (2), in clause (viib), after the second proviso, the following proviso shall be inserted with effect from the 1st day of April, 2025, namely :—

"Provided also that the provisions of this clause shall not apply on or after the 1st day of April, 2025.".

24. Amendment of section 57.—In section 57 of the Income-tax Act—

(a) in clause (i), after the words "in the case of dividends,", the words, brackets, letter and figures "other than that referred in sub- clause (f) of clause (22) of section 2" shall be inserted with effect from the 1st day of October, 2024;

(b) in clause (iia), before the Explanation, the following proviso shall be inserted with effect from the Ist day of April, 2025, namely :—

Provided that in a case where income-tax is computed under clause (ii) of sub-section (1A) of section 115BAC, the provisions of this clause shall have effect as if for the words "fifteen thousand rupees", the words "twenty-five thousand rupees" had been substituted;";

"Provided further that no deduction shall be allowed in case of dividend income of the nature referred to in sub-clause (f) of clause (22) of section 2.".

25. Amendment of section 80CCD.—In section 80CCD of the Income-tax Act, in sub-section (2), the following proviso shall be inserted with effect from the 1st day of April, 2025, namely:

"Provided that where the total income of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if for the words "ten per cent." referred to in clause (b), the words "fourteen per cent." had been substituted.".

26. Amendment of section 80G.—In section 80G of the Income-tax Act,—

(a) in sub-section (2), in clause (a), in sub-clause (iiihg), for the words "the National Sports Fund to be set up", the words "the National Sports Development Fund set up" shall be substituted with effect from the 1st day of April, 2025 ;

36 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(b) in sub-section (5), with effect from the 1st day of October, 2024,—

(I) in the first proviso,

(i) in clause (iii), for the words "whichever is earlier;", the words "whichever is earlier; or shall be substituted;

(ii) in clause (iv),—

(a) the words "in any other case," shall be omitted;

(b) in sub-clause (B), the portion beginning with the words "and where no income or part" and ending with the words "such application," shall be omitted;

(II) in the second proviso, in clause (ii), in sub-clause (b), for item (B), the following item shall be substituted, namely:-

"(B) if he is not so satisfied, pass an order in writing. rejecting such application and cancelling its approval, if any, after affording it a reasonable opportunity of being heard;";

(III) for the third proviso, the following proviso shall be substituted, namely :—

"Provided also that the order under clause (1) and clause (iii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months and one month, as the case may be, calculated from the end of the month in which the application was received:";

(IV) after the third proviso, the following proviso shall be inserted, namely :—

"Provided also that the order under sub-clause (b) of clause (ii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of six months from the end of the quarter in which the application was received:".

27. Amendment of section 92CA.—In section 92CA of the Income-tax Act, with effect from the 1st day of April, 2025,—

(a) in sub-section (2A),—

(i) for the words and bracket "any other international transaction [other than an international transaction", the words and bracket "any other international transaction or specifiedNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 37 domestic transaction [other than an international transaction or a specified domestic transaction" shall be substituted;

(ii) for the words "if such other international transaction is an international transaction", the words "if such other international. transaction or a specified domestic transaction is an international transaction or a specified domestic transaction" shall be substituted;

(b) in sub-section (2B),—

(i) after the words "Where in respect of an international transaction", the words "or a specified domestic transaction" shall be inserted:

(ii) for the words "such transaction is an international transaction", the words "such transaction is an international transaction or a specified domestic transaction" shall be substituted.—

28. Amendment of section 94B.—In section 94B of the Income- tax Act, with effect from the 1st day of April, 2025,—

(a) in sub-section (3), after the words "banking or insurance", the words "or a Finance Company located in any International Financial Services Centre," shall be inserted ;

(b) in sub-section (5), after clause (iii), the following clauses shall be inserted, namely :—

(iv) "Finance Company" means a finance company as defined in clause (e) of sub-regulation (1) of regulation 2 of the International Financial Services Centres Authority (Finance Company) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019 (50 of 2019) and which satisfies such conditions and carries on such activities, as may be prescribed ;

(v) "International Financial Services Centre" shall have the meaning as assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005)'.

29. Amendment of section 111A.—In section 111A of the Income- tax Act, in sub-section (1), with effect from the 23rd day of July, 2024,—

(a) for the long line occurring before the first proviso, the following shall be substituted and shall be deemed to have38 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 been substituted with effect from the 23rd day of July, 2024, namely :—

"the tax payable by the assessee on the total income shall be the aggregate of—

(i) the amount of income-tax calculated on such short-term capital gains—

(a) at the rate of fifteen per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(b) at the rate of twenty per cent. for any transfer which takes place on or after the 23rd day of July, 2024;

(ii) the amount of income-tax payable on the balance amount of the total income as if such balance amount were the total income of the assessee.";

(b) in the first proviso, for the words "rate of fifteen per cent.", the words, brackets and figure "rate as applicable in clause (i)" shall be substituted and shall be deemed to have been substituted.

30. Amendment of section 112.—In section 112 of the Income-tax Act, in sub-section (1), for the clauses (a), (b), (c), (d) and the first proviso, the following shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely:

"(a) in the case of an individual or a Hindu undivided family, being a resident,—

(i) the amount of income-tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been his total income; and

(ii) the amount of income-tax calculated on such long-term capital gains,—

(A) at the rate of twenty per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024 :

Provided that where the total income as reduced by such long-term capital gains is below the maximum amount which is not chargeable to income-tax, then, such long-term capital gains shall be reduced by the amount by which the total income as so reduced falls short of the maximum amount which is notNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 39 chargeable to income-tax and the tax on the balance of such long-term capital gains shall be computed at the rate as applicable in sub-clause (ii) :

Provided further that in the case of transfer of a long-term capital asset, being land or building or both, which is acquired before the 23rd day of July, 2024, where the income-tax computed under item (B) exceeds the income-tax computed in accordance with the provisions of this Act, as they stood immediately before their amendment by the Finance (No. 2) Act, 2024, such excess shall be ignored ;

(b) in the case of a domestic company,

(i) the amount of income-tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been its total income, and

(ii) the amount of income-tax calculated on such long- term capital gains,—

(A) at the rate of twenty per cent, for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent, for any transfer which takes place on or after the 23rd day of July, 2024;

(i) the amount of income-tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been its total income, and

(ii) the amount of income-tax calculated on long-term capital gains [except where such gain arises from transfer of capital asset referred to in sub-clause (iii)].—

(A) at the rate of twenty per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent, for any transfer which takes place on or after the 23rd day of July, 2024; and

(iii) the amount of income-tax on long-term capital gains arising from the transfer of a capital asset, being unlisted securities or shares of a company not being a company in40 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 which the public are substantially interested, as computed without giving effect to the first and second provisos to section 48, calculated on such long-term capital gains,—

(A) at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024;

(d) in any other case of a resident,—

(i) the amount of income-tax payable on the total income as reduced by the amount of long-term capital gains, had the total income as so reduced been its total income, and

(ii) the amount of income-tax calculated on such long- term capital gains,—

(A) at the rate of twenty per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024 :

Provided that where the tax payable in respect of any income arising from the transfer of a long-term capital asset which takes place before the 23rd day of July, 2024, being listed securities (other than a unit) or zero coupon bond, exceeds ten per cent. of the amount of capital gains before giving effect to the provisions of the second proviso to section 48, then, such excess shall be ignored for the purpose of computing the tax payable by the assessee!".

31. Amendment of section 112A.—In section 112A of the Income- tax Act, in sub-section (2), for clause (i), the following shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"(i) the amount of income-tax calculated on such long-term capital gains exceeding one lakh twenty-five thousand rupees—

(a) on long-term capital gains at the rate of ten per cent for any transfer which takes place before the 23rd day of July, 2024; andNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 41 (b) on long-term capital gains, at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024 :

Provided that the limit of one lakh twenty-five thousand rupees shall apply on aggregate of the long-term capital gains under sub-clauses (a) and (b);".

32. Amendment of section 113.—In section 113 of the Income-tax Act, with effect from the 1st day of September, 2024,—

(a) the word "undisclosed" shall be omitted :

(b) in the proviso, the words, figures and letters beginning with "and applicable" and ending with "under section 132A" shall be omitted.

33. Amendment of section 115AB.—In section 115AB of the Income-tax Act, in sub-section (1), in the long line, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"(ii) the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b), if any, included in the total income,—

(A) at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024; and".

34. Amendment of section 115AC.—In section 115AC of the Income-tax Act, in sub-section (1), in the long line, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"(ii) the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (c), if any, included in the total income.-

(A) at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024; and".

35. Amendment of section 115ACA.—In section 115ACA of the Income-tax Act, in sub-section (1), in the long line, for clause (ii), the42 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 following clause shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"(ii) the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b), if any, included in the total income,-

(A) at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024 ; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024; and".

36. Amendment of section 115AD.—In section 115AD of the Income-tax Act, in sub-section (1), with effect from the 23rd day of July, 2024,—

(a) in the long line, in clause (ii), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted, namely :—

"Provided that the amount of income-tax calculated on the income by way of short-term capital gains referred to in section 111A shall be at the rate of—

(A) fifteen per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) twenty per cent for any transfer which takes place on or after the 23rd day of July, 2024;";

(b) in clause (iii), for the proviso, the following provisos shall be substituted and shall be deemed to have been substituted, namely :—

"Provided that in case of income arising from the transfer of a long-term capital asset referred to in section 112A which exceeds one lakh and twenty-five thousand rupees, income-tax shall be calculated at the rate of—

(A) ten per cent. where transfer of such asset takes place before the 23rd day of July, 2024; and

(B) twelve and one-half per cent. where transfer of such asset takes place on or after the 23rd day of July, 2024:

Provided further that the limit of one lakh twenty-five thousand rupees mentioned in the first proviso shall apply on aggregate of the long-term capital gains referred to in clauses (A) and (B); and".

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 43

37. Amendment of section 115BAC.—In section 115BAC of the Income-tax Act, for sub-section (1A), the lowing sub-section shall be substituted with effect from the 1st day of April, 2025, namely :—

"(1A) Notwithstanding anything contained in this Act but subject to the provisions of this Chapter, the income-tax payable in respect of the total income of a person, being an individual or Hindu undivided family or association of persons (other than a co-operative society), or body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2, other than a person who has exercised an option under sub-section (6),—

(i) for any previous year relevant to the assessment year beginning on the 1st day of April, 2024, shall be computed at the rate of tax given in the following Table, namely :—

TABLE

Sl. No.	Total income	Rate of tax
(1)	(2)	(3)
1.	Upto Rs. 3,00,000	Nil
2.	From Rs. 3,00,001 to Rs. 6,00,000	5 per cent.
3.	From Rs. 6,00,001 to Rs. 9,00,000	10 per cent.
4.	From Rs. 9,00,001 to Rs. 12,00,000	15 per cent.
5.	From Rs. 12,00,001 to Rs. 15,00,000	20 per cent.
6.	Above Rs. 15,00,000	30 per cent.;

(ii) for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2025, shall be computed at the rate of tax given in the following Table, namely :—

Sl. No.	Total income	Rate of tax
(1)	(2)	(3)
1.	Upto Rs. 3,00,000	Nil
2.	From Rs. 3,00,001 to Rs. 7,00,000	5 per cent.
3.	From Rs. 7,00,001 to Rs. 10,00,000	10 per cent.
4.	From Rs. 10,00,001 to Rs. 12,00,000	15 per cent.
5.	From Rs. 12,00,001 to Rs. 15,00,000	20 per cent.
6.	Above Rs. 15,00,000	30 per cent.;

44 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

38. Amendment of section 115E.—In section 115E of the Income- tax Act, in the long line, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"(ii) the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b), if any, included in the total income,—

(A) at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024; and

(B) at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024; and".

39. Amendment of section 115QA.—In section 115QA of the Income-tax Act, in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the Ist day of October, 2024, namely :—

"Provided further that the provisions of this sub-section shall not apply in respect of any buy-back of shares, that takes place on or after the 1st day of October, 2024.".

40. Amendment of section 132B.—In section 132B of the Income- tax Act, in sub-section (1), in clause (i), for the words and figures "and the Interest-tax Act, 1974", (45 of 1974) the words, brackets and figures "the Interest-tax Act, 1974 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015" (22 of 2015) shall be substituted with effect from the 1st day of October, 2024.

41. Amendment of section 139.—In section 139 of the Income-tax Act, after sub-section (9) and the proviso to the Explanation thereof, the following sub-section shall be inserted with effect from the 1st day of October, 2024, namely :—

"(9A) Where any return of income is furnished in pursuance of an order under clause (b) of sub-section (2) of section 119, the provisions of this section shall apply.".

42. Amendment of section 139AA.—In section 139AA of the Income-tax Act, with effect from the 1st day of October, 2024,—

(a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely :—

"Provided further that nothing in the first proviso shall apply in respect of any application form for allotment of permanentNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 45 account number or return of income furnished on or after the 1st day of October, 2024.";

(b) after sub-section (2), the following sub-section shall be inserted, namely :—

"(2A) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the Ist day of October, 2024, shall intimate his Aadhaar number to such authority in such form and manner, as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette.".

43. Amendment of section 144C.—In section 144C of the Income- tax Act with effect from the 1st day of September, 2024,—

(i) in sub-section (15), in clause (b), the following proviso shall be inserted, namely :—

"Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD.";

(ii) after sub-section (15), the following sub-section shall be inserted, namely :—

"(16) The provisions of this section shall not apply to any proceedings under Chapter XIV-B.".

44. Substitution of new sections for sections 148 and 148A.—For sections 148 and 148A of the Income-tax Act, the following sections shall be substituted with effect from the 1st day of September, 2024, namely :—

'148. Issue of notice where income has escaped assessment.—(1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall, subject to the provisions of section 148A, issue a notice to the assessee, along with a copy of the order passed under sub-section (3) of section 148A, requiring him to furnish, within such period as may be specified in the notice, not exceeding three months from the end of the month in which such notice is issued, a return of his income or income of any other person in respect of whom he is assessable under this Act during the previous year corresponding to the relevant assessment year :

Provided that no notice under this section shall be issued unless there is information with the Assessing Officer which suggests that46 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 the income chargeable to tax has escaped assessment in the case of the assessee for the relevant assessment year :

Provided further that where the Assessing Officer has received information under the scheme notified under section 135A, no notice under this section shall be issued without prior approval of the specified authority.

(2) The return of income required under sub-section (1) shall be furnished in such form and verified in such manner and setting forth such other particulars, as may be prescribed, and the provisions of this Act shall, apply accordingly as if such return were a return required to be furnished under section 139:

Provided that any return of income required under sub-section (1), furnished after the expiry of the period specified in the notice under the said sub-section, shall not be deemed to be a return under section 139.

(3) For the purposes of this section and section 148A, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means,

(i) any information in the case of the assessee for the relevant assessment year in accordance with the risk management strategy formulated by the Board from time to time; or

(ii) any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this Act; or

(iii) any information received under an agreement referred to in section 90 or section 90A of the Act, or

(iv) any information made available to the Assessing Officer under the scheme notified under section 135A; or

(v) any information which requires action in consequence of the order of a Tribunal or a Court; or

(vi) any information in the case of the assessee emanating from. survey conducted under section 133A, other than under sub-section (2A) of the said section, on or after the Ist day of September, 2024.

148A. Procedure before issuance of notice under section 148.—(1) Where the Assessing Officer has information which suggests that income chargeable to tax has escaped assessment in the case of an assessee for the relevant assessment year, he shall,No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 47 before issuing any notice under section 148 provide an opportunity of being heard to such assessee by serving upon him a notice to show cause as to why a notice under section 148 should not be issued in his case and such notice to show cause shall be accompanied by the information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year.

(2) On receipt of the notice under sub-section (1), the assessee may furnish his reply within such period, as may be specified in the notice.

(3) The Assessing Officer shall, on the basis of material available on record and taking into account the reply of the assessee furnished under sub-section (2), if any, pass an order with the prior approval of the specified authority determining whether or not it is a fit case to issue notice under section 148.

(4) The provisions of this section shall not apply to income chargeable to tax escaping assessment for any assessment year in the case of an assessee where the Assessing Officer has received information under the scheme notified under section 135A.

Explanation.—For the purposes of this section and section 148, "specified authority" means the specified authority referred to in section 151.".

45. Substitution of new section for section 149.—For section 149 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of September, 2024, namely :—

"149. Time limit for notices under sections 148 and 148A.— For (7) No notice under section 148 shall be issued for the relevant assessment year,—

(a) if three years and three months have elapsed from the end of the relevant assessment year, unless the case falls under clause (b);

(b) if three years and three months, but not more than five years and three months, have elapsed from the end of the relevant assessment year unless the Assessing Officer has in his possession books of account or other documents or evidence related to any asset or expenditure or transaction or entries which show that the income chargeable to tax, which has escaped assessment, amounts to or is likely to amount to fifty lakh rupees or more.

48 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(2) No notice to show cause under section 148A shall be issued for the relevant assessment year,

(a) if three years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b);

(b) if three years, but not more than five years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment, as per the information with the Assessing Officer, amounts to or is likely to amount to fifty lakh rupees or more.

46. Substitution of new section for section 151.—For section 151 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of September, 2024, namely :—

"151. Sanction for issue of notice.—Specified authority for the purposes of sections 148 and 148A shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be.".

47. Amendment of section 152.—In section 152 of the Income-tax Act, after sub-section (2), the following sub-sections shall be inserted with effect from the 1st day of September, 2024, namely :—

"(3) Where a search has been initiated under section 132 or requisition is made under section 132A, or a survey is conducted under section 133A [other than under sub-section (2A) of the said section], on or after the 1st day of April, 2021 but before the Ist day of September, 2024, the provisions of sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No. 2) Act, 2024

(4) Where, in a case other than that covered under sub-section (3), a notice under section 148 has been issued or an order under clause (d) of section 148A has been passed, prior to the 1st day of September, 2024, the assessment, reassessment or recomputation in such case shall be governed as per the provisions of sections 147 to 151, as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.".

48. Amendment of section 153.—In section 153 of the Income-tax Act, with effect from the Ist day of October, 2024,—

(I) after sub-section (1A), the following sub-section shall be inserted, namely :—

"(IB) Notwithstanding anything in sub-section (1), where a return is furnished in consequence of an order under clause (b)No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 49 of sub-section (2) of section 119, an order of assessment under section 143 or section 144 may be made at any time before the expiry of twelve months from the end of the financial year in which such return was furnished.";

(II) in sub-section (3), for the words and figures "order under section 254" wherever they occur, the words and figures "order under section 250 or section 254" shall be substituted ;

(III) in sub-section (8).—

(i) for the word, figures and letter "section 153B" at both the places where they occur, the words, figures and letters "section 153B or section 158BE" shall be substituted;

(ii) for the words, brackets, figures and letter "revived under sub-section (2) of section 153A", the words, brackets, figures and letters "revived under sub-section (2) of section 153A or sub-section (5) of section 158BA" shall be substituted;

(IV) in Explanation 1, after the fifth proviso, the following proviso shall be inserted, namely :

"Provided also that where after exclusion of the period referred to in clause (xii), the period of limitation for making an order of assessment, reassessment or recomputation, as the case may be, ends before the end of the month, such period shall be extended to the end of such month.".

49. Substitution of new Chapter for Chapter XIV-B.—For Chapter XIV-B of the Income-tax Act, the following Chapter shall be substituted with effect from the 1st day of September, 2024, namely :—

"CHAPTER XIV-B

SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH

CASES

158B. Definitions.—In this Chapter, unless the context otherwise requires,

(a) "block period" means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was initiated under section 132 or any requisition was made under section 132A and also includes the period starting from the 1st day of April of the previous year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition;

50 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(b) "undisclosed income" includes any money, bullion, jewellery or other valuable article or thing or any expenditure or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery, valuable article, thing, entry in the books of account or other document or transaction represents wholly or partly income or property which has not been or would not have been disclosed for the purposes of this Act, or any expense, exemption, deduction or allowance claimed under this Act which is found to be incorrect, in respect of the block period.

Explanation.—For the purposes of this Chapter, the last of the authorisations shall be deemed to have been executed,—

(a) in the case of search, on the conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued:

(b) in the case of requisition under section 132A, on the actual receipt of the books of account or other documents or assets by the Authorised Officer.

158BA. Assessment of total income as a result of search.— (1) Notwithstanding anything in any other provisions of this Act, where on or after the 1st day of September, 2024, a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A, in the case of any person, then, the Assessing Officer shall proceed to assess or reassess the total income of the block period in accordance with the provisions of this Chapter.

(2) The assessment or reassessment or recomputation under the provisions of this Act (other than this Chapter), if any, pertaining to any assessment year falling in the block period, pending on the date of initiation. of the search under section 132, or making of requisition under section 132A, as the case may be, shall abate and shall be deemed to have abated on the date of initiation of search or making of requisition.

(3) Where during the course of any pending proceeding for the assessment or reassessment or recomputation under the provisions of this Act (other than this Chapter), a reference under sub-section (1) of section 92CA has been made, or an order under sub-section (3) of section 92CA has been passed, such assessment or reassessment or recomputation, along with such reference made or order passed, as the case may be, shall also abate and shall beNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 51 deemed to have abated on the date of initiation of search or making of requisition

(4) Where any assessment under the provisions of this Chapter is pending in the case of an assessee in whose case a subsequent search is initiated, or a requisition is made, such assessment shall be duly completed, and thereafter, the assessment in respect of such subsequent search or requisition shall be made under the provisions of this Chapter :

Provided that in a case where the period of completing the assessment in respect of subsequent search is less than three months such period shall be extended to three months from the end of the month in which the assessment in respect of the earlier search was completed.

(5) If any proceeding initiated under this Chapter or any order of assessment or reassessment made under clause (c) of sub-section (1) of section 158BC has been annulled in appeal or any other legal proceeding, then, notwithstanding anything in this Chapter or section 153, the assessment or reassessment relating to any assessment year which has abated under sub-section (2) or sub- section (3), shall revive with effect from the date of receipt of the order of such annulment by the Principal Commissioner or Commissioner :

Provided that such revival shall cease to have effect, if such order of annulment is set aside.

(6) The total income (other than undisclosed income) of the assessment year relevant to the previous year in which the last of the authorisations for a search is executed or a requisition is made, shall be assessed separately in accordance with the other provisions of this Act.

(7) The total income relating to the block period shall be charged to tax, at the rate specified in section 113, as income of the block period irrespective of the previous year or years to which such income relates.

158BB. Computation of total income of block period.— (1) The total income referred to in sub-section (1) of section 158BA of the block period shall be the aggregate of the following. namely :—

(i) total income disclosed in the return furnished under section 158BC ;

52 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(ii) total income assessed under sub-section (3) of section 143 or section 144 or section 147 or section 153A or section 153C prior to the date of initiation of the search or the date of requisition, as the case may be ;

(iii) total income declared in the return of income filed under section 139 or in response to a notice under sub- section (1) of section 142 or section 148 and not covered under clause (i) or clause (ii);

(iv) total income determined where the previous year has not ended, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date of last of the authorisations for the search or requisition relating to such previous year,

(v) undisclosed income determined by the Assessing Officer under sub-section (2).

(2) The undisclosed income falling within the block period, forming part of the total income referred to in sub-section (1) of section 158BA, shall be computed in accordance with the provisions of this Act, on the basis of evidence found as a result of search or survey or requisition of books of account or other documents and any other material or information as are either available with the Assessing Officer or come to his notice during the course of proceedings under this Chapter.

(3) Where any evidence found as a result of search or requisition of books of account or other documents and any other material or information as are either available with the Assessing Officer or come to his notice during the course of proceedings under this Chapter, or determined on the basis of entries relating to such income or transactions as recorded in books of account and other documents maintained in the normal course on or before the date of the search or requisition, relates to any international transaction or specified domestic transaction referred to in section 92CA, pertaining to the period beginning from the Ist day of April of the previous year in which last of the authorisations was executed and ending with the date on which last of the authorisations was executed, such evidence shall not be considered for the purposes of determining the total income of the block period and such income shall be considered in the assessment made under the other provisions of this Act.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 53

(4) For the purposes of determination of undisclosed income,—

(a) of a firm, such income assessed for each of the previous years falling within the block period shall be the income determined before allowing deduction of salary, interest, commission, bonus or remuneration by whatever name called to any partner not being a working partner ;

(b) the provisions of sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to "financial year" in those sections shall be construed as references to the relevant previous year falling in the block period ;

(c) the provisions of section 92CA shall, so far as may be, apply and references to "previous year" in that section shall be construed as reference to the relevant previous year falling in the block period excluding the period referred to in sub-section (3).

(5) The tax referred to in sub-section (7) of section 158BA shall be charged on the total income determined in the manner specified in sub-section (1) as reduced by the total income referred to in clause (ii) or clause (iii) and clause (iv) of sub-section (1).

(6) For the purposes of sub-section (1) and sub-section (5), if the disclosed income under clause (i) of sub-section (1) or where the income disclosed in respect of any previous year comprising the block period, or the returned income or assessed income under clause (ii) or clause (iii) of sub-section (1) or where the income as determined under clause (iv), is a loss, it shall be ignored.

(7) For the purposes of assessment under this Chapter, losses brought forward from the previous year (prior to the first previous year comprising the block period) under Chapter VI or unabsorbed depreciation under sub-section (2) of section 32 shall not be set off against the undisclosed income determined in the block assessment under this Chapter but may be carried forward for being set off in the previous year subsequent to the assessment year in which the block period ends, for the remaining period, taking into account the block period and such assessment year, and in accordance with the provisions of this Act.

158BC. Procedure for block assessment.—(1) Where any search has been initiated under section 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then,—

(a) the Assessing Officer shall, in respect of search initiated, or books of account or other documents or any assets54 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 requisitioned, on or after the 1st day of September, 2024, issue a notice to such person, requiring him to furnish within such period, not exceeding a period of sixty days, as may be specified in the notice, a return in the form and verified in the manner, as may be prescribed, setting forth his total income, including the undisclosed income, for the block period :

Provided that such return shall be considered as if it was a return furnished under the provisions of section 139 and notice under sub-section (2) of section 143 shall thereafter be issued:

Provided further that any return of income, required to be furnished by an assessee under this section and furnished beyond the period allowed in the notice shall not be deemed to be a return under section 139 :

Provided also that no notice under section 148 is required to be issued for the purpose of proceeding under this Chapter :

Provided also that a person who has furnished a return under this clause shall not be entitled to furnish a revised return ;

(b) the Assessing Officer shall proceed to determine the total income including the undisclosed income of the block period in the manner laid down in section 158BB and the provisions of section 142, sub-sections (2) and (3) of section 143, section 144, section 145, section 145A and section 145B shall, so far as may be, apply ;

(c) the Assessing Officer, on determination of the total income of the block period in accordance with this Chapter, shall pass an order of assessment or reassessment and determine the tax payable by him on the basis of such assessment or reassessment :

Provided that nothing in the provisions of section 144C shall apply in respect of such order :

Provided further that where the order of assessment or reassessment is made in pursuance of section 158BD, the block period for such assessment or reassessment shall be the same as that determined in respect of the person in whose case search was made under section 132, or whose books of account or other documents or any assets were requisitioned under section 132A, and proceedings under section 158BD were initiated due to such search or requisition, as the case may be ;

(d) the assets seized under section 132 or requisitioned under section 132A shall be dealt with in accordance with the provisions of section 132B.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 55

(2) The provisions of sub-section (1) of section 143 shall not apply to the return furnished under this section.

(3) The Assessing Officer, before issuance of notice under clause (a) of sub-section (1), shall take prior approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be.

158BD. Undisclosed income of any other person.—Where the Assessing Officer is satisfied that any undisclosed income belongs to or pertains to or relates to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned under section 132A, then, any money, bullion, jewellery or other valuable article or thing, or assets, or expenditure, or books of account, other documents, or any information contained therein, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that Assessing Officer shall proceed under section 158BC against such other person and the provisions of this Chapter shall apply accordingly.

158BE. Time-limit for completion of block assessment.—(1) Notwithstanding the provisions of section 153, the order under section 158BC shall be passed within twelve months from the end of the month in which the last of the authorisations for search under section 132, or requisition under section 132A, was executed or made, as the case may be :

Provided that in a case where search under section 132 was initiated, or requisition under section 132A was made, and during the course of the proceedings for the assessment or reassessment of the total income of the relevant block period, any reference under sub-section (1) of section 92CA is made, the period available for making an order of assessment or reassessment in respect of the block period shall be extended by twelve months.

(2) In computing the period of limitation under sub-section (1), the period (not exceeding one hundred and eighty days) commencing from the date on which a search is initiated under section 132 or a requisition is made under section 132A and ending on the date on which the books of account, or other documents or money or bullion or jewellery or other valuable article or thing seized under section 132 or requisitioned under section 132A, as the case may be, are handed over to the Assessing Officer having jurisdiction over the assessee, in whose case such search is initiated56 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 under section 132 or such requisition is made under section 132A, as the case may be, shall be excluded :

Provided that where after exclusion of the period referred to in this sub-section, the period of limitation for making an order of assessment or reassessment, as the case may be, expires before the end of a month, such period shall be extended to the end of such month.

(3) The period of limitation for completion of assessment or reassessment for the block period in the case of the other person referred to in section 158BD shall be twelve months from the end of the month in which the notice under section 158BC in pursuance of section 158BD, was issued to such other person :

Provided that in case where during the course of the proceedings for the assessment of undisclosed income of the block period in case of other person referred to in section 158BD, a reference under sub-section (1) of section 92CA is made, the period available for making an order of assessment in respect of the block period in case of such other person shall be extended by twelve months.

(4) In computing the period of limitation under this section, the following period shall be excluded,

(i) the period during which the assessment proceeding is stayed by an order or injunction of any court: or

(ii) the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in section 90 or section 90A and ending with the date on which the information requested is last received by the Principal Commissioner or Commissioner or a period of one year, whichever is less; or

(iii) the time taken in reopening the whole or any part of the proceeding or giving an opportunity to the assessee to be re- heard under the proviso to section 129; or

(iv) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited or inventory valued under sub-section (2A) of section 142 and—

(a) ending with the last date on which the assessee is required to furnish a report of such audit or inventory valuation under that sub-section, or

(b) where such direction is challenged before a court, ending with the date on which the order setting aside suchNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 57 direction is received by the Principal Commissioner or Commissioner ; or

(v) the period commencing from the date on which the Assessing Officer makes a reference to the Valuation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer, or

(vi) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of clause (21) or clause (22B) or clause (23A) or clause (23B) of section 10, under sub-clause (i) of the first proviso to sub- section (3) of section 143 and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those clauses is received by the Assessing Officer, or

(vii) the period commencing from the date on which the Assessing Officer makes a reference to the Principal Commissioner or Commissioner under the second proviso to sub-section (3) of section 143 and ending with the date on which the copy of the order under clause (ii) or clause (iii) of the fifteenth proviso to clause (23C) of section 10 or clause (ii) or clause (iii) of sub-section (4) of section 12AB, as the case may be, is received by the Assessing Officer, or

(viii) the period commencing from the date on which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the Principal Commissioner or Commissioner under sub-section (1) of section 144BA and ending on the date on which a direction under sub-section (3) or sub-section (6) or an order under sub-section (5) of the said section is received by the Assessing Officer, or

(ix) the period commencing from the date on which an application is made before the Authority for Advance Rulings or before the Board for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Principal Commissioner or Commissioner under sub-section (3) of section 245R ; or

(x) the period commencing from the date on which an application is made before the Authority for Advance Rulings or before the Board for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance58 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 ruling pronounced by it is received by the Principal Commissioner or Commissioner under sub-section (7) of section 245R :

Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in sub- section (1) or sub-section (3) available to the Assessing Officer for making an order under clause (c) of sub-section (1) of section 158BC is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly :

Provided further that where after extension of the period referred to in the first proviso, the period of limitation for making an order of assessment or reassessment, as the case may be, expires before the end of a month, such period shall be extended to the end of such month.

158BF. Certain interests and penalties not to be levied or imposed.—No interest under section 234A, 234B or 234C or penalty under section 270A shall be levied or imposed upon the assessee in respect of the undisclosed income assessed or reassessed for the block period.

158BFA. Levy of interest and penalty in certain cases.—

(1) Where the return of total income including undisclosed income for the block period, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of September, 2024, as required by a notice under clause (a) of sub-section (1) of section 158BC, is not furnished within the time specified in such notice, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one and one-half per cent. of the tax on undisclosed income determined under clause (c) of sub-section (1) of section 158BC, for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time specified in the notice, and ending on the date of completion of assessment under clause (c) of sub-section (1) of section 158BC.

(2) The Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under this Chapter, may direct that the person shall pay by way of penalty a sum which shall be equal to fifty per cent. of tax so leviable in respect of the undisclosed income determined by the Assessing Officer under clause (c) of sub-section (1) of section 158BC :

Provided that no order imposing penalty under this section or sub-section (1) of section 271AAD or section 271D or sectionNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 59 271DA or section 271E shall be made for the block period in respect of a person if—

(i) such person has furnished a return under clause (a) of sub-section (1) of section 158BC ;

(ii) the tax payable on the basis of such return has been paid or, if the assets seized consist of money, the assessee offers the money so seized to be adjusted against the tax payable;

(iii) evidence of tax paid is furnished along with the return; and

(iv) an appeal is not filed against the assessment of that part of income which is shown in the return :

Provided further that the provisions of the first proviso shall not apply where the undisclosed income determined by the Assessing Officer is in excess of the income shown in the return and in such cases the penalty shall be imposed on that portion of undisclosed income determined which is in excess of the amount of income shown in the return.

(3) No order imposing a penalty under sub-section (2) shall be made,—

(a) unless an assessee has been given a reasonable opportunity of being heard;

(b) by the Deputy Commissioner or Assistant Commissioner or the Deputy Director or Assistant Director, as the case may be, where the amount of penalty exceeds two lakh rupees except with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be;

(c) in a case where the assessment is the subject-matter of an appeal to the Commissioner (Appeals) under section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the financial year in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Commissioner or Commissioner, whichever period expires later;

(d) in a case where the assessment is the subject-matter of revision under section 263, after the expiry of six months from the end of the financial year in which such order of revision is passed ;

60 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(e) in any case other than those mentioned in clause (c) and clause (d), after the expiry of the financial year in which the proceedings, in the course of which notice for the imposition of penalty has been issued, are completed, or six months from the end of the financial year in which notice for imposition of penalty is issued, whichever period expires later.

(4) In computing the period of limitation under this section, the following period shall be excluded—

(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129; or

(ii) the period during which the proceedings under sub-section (2) are stayed by an order or injunction of any court :

Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in sub- section (3) available to the Assessing Officer for making an order under sub-section (2) of this section is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly: Provided further that where after exclusion of the period referred to in the first proviso, the period of limitation for making of an order for imposition of penalty expires before the end of a month, such period shall be extended to the end of such month.

(5) An income-tax authority on making an order under sub- section (2) imposing a penalty, unless he is himself an Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer.

158BG. Authority competent to make assessment of block period.—The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of a Deputy Commissioner or an Assistant Commissioner or a Deputy Director or an Assistant Director, as the case may be :

Provided that no such order shall be passed without the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of September, 2024.

158BH. Application of other provisions of this Act.—Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 61

158B1. Chapter not to apply in certain circumstances.—The provisions of this Chapter shall not apply where a search was initiated under section 132, or books of account, other documents or any assets were requisitioned under section 132A, before the 1st day of September, 2024, and proceedings in relation to such search or requisition, as the case may be, shall be governed by the other provisions of this Act.".

50. Amendment of section 192.—In section 192 of the Income-tax Act, with effect from the 1st day of October, 2024,—

(I) in sub-section (IC), for the words, brackets and figures "clause (vi) of sub-section (2)", the words, brackets and figures "sub-clause (vi) of clause (2)" shall be substituted;

(II) in sub-section (2A), the words, brackets and figure "sub- section (1) of shall be omitted;

(III) for sub-section (2B), the following sub-section shall be substituted, namely :—

(2B) Where an assessee who receives any income chargeable under the head "Salaries" has, in addition,—

(i) any income chargeable under any other head of income (not being a loss under any such head other than the loss under the head "Income from house property"); or

(ii) any tax deducted or collected under the provisions of Part B or Part BB of this Chapter, as the case may be,

for the same financial year, he may send to the person responsible for making the payment referred to in sub-section (1), the particulars of—

(a) such other income ;

(b) any tax deducted or collected under any other provision of Part B or Part BB of this Chapter, as the case may be; and

in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall take into account the particulars referred to in clauses (a), (b) and (c) for the purposes of making the deduction under sub-section (1) :

Provided that this sub-section shall not in any case have the effect of reducing the tax deductible from income under the head "Salaries", except where the loss under the head "Income from house property" and the tax deducted in accordance with other62 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 provisions of Part B and tax collected in accordance with the provisions of Part BB, of this Chapter, has been taken into account.

51. Amendment of section 193.—In section 193 of the Income-tax Act, in the proviso, in clause (iv), for the proviso, the following proviso shall be substituted with effect from the 1st day of October, 2024, namely :—

"Provided that nothing in this clause shall apply to the interest exceeding ten thousand rupees payable during the financial year on 8% Savings (Taxable) Bonds, 2003 or 7.75% Savings (Taxable) Bonds, 2018 or Floating Rate Savings Bonds, 2020 (Taxable) or any other security of the Central Government or State Government as the Central Government may, by notification in the Official Gazette, specify in this behalf;".

52. Amendment of section 194.—In section 194 of the Income-tax Act, after the word, brackets and letter "sub-clause (e)", the words, brackets and letter "or sub-clause (f)" shall be inserted with effect from the 1st day of October, 2024.

53. Amendment of section 194C.—In section 194C of the Income- tax Act, in the Explanation, in clause (iv), for the long line, the following long line shall be substituted with effect from the 1st day of October, 2024, namely :—

"but does not include-

(A) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer or associate of such customer, or

(B) any sum referred to in sub-section (1) of section 194J.".

54. Amendment of section 194DA.—In section 194DA of the Income-tax Act, for the words "five per cent.", the words "two per cent." shall be substituted with effect from the 1st day of October, 2024.

55. Omission of section 194F.—Section 194F of the Income-tax Act shall be omitted with effect from the 1st day of October, 2024.

56. Amendment of section 194G.—In section 194G of the Income- tax Act, for the words "five per cent.", the words "two per cent." shall be substituted with effect from the 1st day of October, 2024.

57. Amendment of section 194H.—In section 194H of the Income- tax Act, for the words "five per cent.", the words "two per cent." shall be substituted with effect from the 1st day of October, 2024.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 63

58. Amendment of section 194-IA.—In section 194-IA of the Income-tax Act, in sub-section (2), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely :—

"Provided that where there is more than one transferor or transferee in respect of any immovable property, then the consideration shall be the aggregate of the amounts paid or payable by all the transferees to the transferor or all the transferors for transfer of such immovable property.".

59. Amendment of section 194-IB.—In section 194-IB of the Income-tax Act, in sub-section (1), for the words "five per cent.", the words "two per cent." shall be substituted with effect from the 1st day of October, 2024.

60. Amendment of section 194M.—In section 194M of the Income-tax Act, in sub-section (1), for the words "five per cent.", the words "two per cent." shall be substituted with effect from the Ist day of October, 2024.

61. Amendment of section 194-O.—In section 194-O of the Income-tax Act, in sub-section (1), for the words "one per cent.", the figures and word "0.1 per cent." shall be substituted with effect from the 1st day of October, 2024.

62. Insertion of new section 194T.—After section 194S of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely :—

"194T. Payments to partners of firms.—(1) Any person, being a firm, responsible for paying any sum in the nature of salary, remuneration, commission, bonus or interest to a partner of the firm, shall, at the time of credit of such sum to the account of the partner (including the capital account) or at the time of payment thereof, whichever is earlier shall, deduct income-tax thereon at the rate of ten per cent.

(2) No deduction shall be made under sub-section (1) where such sum or the aggregate of such sums credited or paid or likely to be credited or paid to the partner of the firm does not exceed twenty thousand rupees during the financial year.".

63. Amendment of section 196B.—In section 196B of the Income- tax Act, for the words "at the rate of ten per cent.", the following shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"at the rate of—

(a) ten per cent. in respect of income from units referred to in clause (1) of sub-section (1) of section 115AB ;

64 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(b) ten per cent. in respect of long-term capital gains arising from transfer of units referred to in section 115AB, which takes place before the 23rd day of July, 2024 ;

(c) twelve and one-half per cent. in respect of long-term capital gains arising from transfer of units referred to in section 115AB, which takes place on or after the 23rd day of July, 2024.".

64. Amendment of section 196C.—In section 196C of the Income- tax Act, for the words "at the rate of ten per cent.", the following shall be substituted and shall be deemed to have been substituted with effect from the 23rd day of July, 2024, namely :—

"at the rate of

(a) ten per cent in respect of income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 115AC;

(b) ten per cent in respect of long-term capital gains arising from transfer of such bond or Global Depository Receipts referred to in section 115AC which takes place before the 23rd day of July, 2024;

(c) twelve and one-half per cent in respect of long-term capital gains arising from transfer of such bond or Global Depository Receipts referred to in section 115AC which takes place on or after the 23rd day of July, 2024.".

65. Amendment of section 197.—In section 197 of the Income-tax Act, in sub-section (1), for the figures and letter "194-O", the figures and letters "194-O, 194Q" shall be substituted with effect from the 1st day of October, 2024.

66. Amendment of section 198.—In section 198 of the Income-tax Act, after the words "this Chapter", the words "and income-tax paid outside India, by way of deduction, in respect of which an assessee is allowed a credit against the tax payable under this Act," shall be inserted with effect from the 1st day of April, 2025.

67. Amendment of section 200.—In section 200 of the Income-tax Act, in sub-section (3), after the proviso, the following proviso shall be inserted with effect from the Ist day of April, 2025, namely :—

"Provided further that no correction statement shall be delivered after the expiry of six years from the end of the financial year in which the statement referred to in sub-section (3) is required to be delivered.".

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 65

68. Amendment of section 200A.—In section 200A of the Income- tax Act, with effect from the 1st day of April, 2025,—

(a) in the marginal heading, for the word "source", the words "source and other statements" shall be substituted,

(b) after sub-section (2), the following sub-section shall be inserted, namely :—

"(3) The Board may make a scheme for processing of statements made by any other person, not being a deductor.".

69. Amendment of section 201.—In section 201 of the Income-tax Act, in sub-section (3), with effect from the Ist day of April, 2025,—

(i) for the words "a person resident in India, at any time after the expiry of seven years", the words "any person, at any time after the expiry of six years" shall be substituted ;

(ii) for the words "under the proviso", the words "under the first proviso" shall be substituted.

70. Amendment of section 206C.—In section 206C of the Income- tax Act,—

(a) for sub-section (IF), the following sub-section shall be substituted with effect from the 1st day of January, 2025, namely :—

"(IF) Every person, being a seller, who receives any amount as consideration for sale of

(i) a motor vehicle, or

(ii) any other goods, as may be specified by the Central Government by notification in the Official Gazette,

of the value exceeding ten lakh rupees, shall, at the time of receipt of such amount, collect from the buyer, a sum equal to one per cent of the sale consideration as income-tax.";

(b) in sub-section (3B), the following proviso shall be inserted with effect from the 1st day of April, 2025, namely :—

"Provided that no correction statement shall be delivered after the expiry of six years from the end of the financial year in which the statement referred to in the proviso to sub-section (3) is required to be delivered." ;

(c) in sub-section (4), after the words "such person", the words "or any other person eligible for credit" shall be inserted with effect from the 1st day of January, 2025;

(d) with effect from the Ist day of April, 2025,—

(i) in sub-section (7), for the words "interest at the rate of one per cent. per month or part thereof on the amount of such66 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 tax from the date on which such tax was collectible to the date on which the tax was actually paid and such interest shall be paid", the following shall be substituted, namely:-

"interest—

(a) at the rate of one per cent. for every month or part thereof on the amount of such tax from the date on which such tax was collectible to the date on which such tax is collected; and

(b) at the rate of one and one-half per cent. for every month or part thereof on the amount of such tax from the date on which such tax was collected to the date on which such tax is actually paid,

and such interest shall be paid";

(ii) after sub-section (7), the following sub-section shall be inserted, namely :—

"(7A) No order shall be made under sub-section (6A) deeming a person to be an assessee in default for failure to collect the whole or any part of the tax from any person, at any time after the expiry of six years from the end of the financial year in which tax was collectible or two years from the end of the financial year in which the correction statement is delivered under sub-section (3B), whichever is later.";

(e) with effect from the Ist day of October, 2024,—

(i) in sub-section (9), for the words, brackets, figures and letter "sub-section (1) or sub-section (1C)", at both the places where they occur, the words, brackets, figures and letters "sub-section (1), sub-section (1C) or sub-section (1H)" shall be substituted;

(ii) after sub-section (11), the following sub-section shall be inserted, namely :—

"(12) Notwithstanding anything contained in this section, no collection of tax shall be made or collection of tax shall be made at such lower rate in respect of specified transaction, from such person or class of persons, including institution, association or body or class of institutions, associations or bodies, as the Central Government may, by notification in the Official Gazette specify in this behalf.".

71. Amendment of section 230.—In section 230 of the Income-tax Act, in sub-section (1A), in the proviso, in the long line, after the words and figures "the Expenditure-tax Act, 1987,", (35 of 1987) the words, brackets and figures "or the Black Money (Undisclosed Foreign IncomeNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 67 and Assets) and Imposition of Tax Act, 2015." (22 of 215) shall be inserted with effect from the 1st day of October, 2024.

72. Amendment of section 244A.—In section 244A of the Income- tax Act, in sub-section (1A), in the proviso, for the words "with the date on which such assessment or reassessment is made", the words "with the date up to which such refund is withheld" shall be substituted with effect from the 1st day of October, 2024.

73. Amendment of section 245.—In section 245 of the Income-tax Act, in sub-section (2), with effect from the 1st day of October, 2024,—

(a) the words "is of the opinion that the grant of refund is likely to adversely affect the revenue," shall be omitted ;

(b) after the words "withhold the refund up to", the words "sixty days from" shall be inserted.

74. Amendment of section 245Q.—In section 245Q of the Income- tax Act, in sub-section (4), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:-

"Provided that the applicant may, on or before the 31st day of October, 2024, request the Board for Advance Rulings in writing that the application so transferred may not be proceeded with, if up to the date of such request, the Board for Advance Rulings has not passed an order under sub-section (2) of section 245R.".

75. Amendment of section 245R.—In section 245R of the Income-tax Act, in sub-section (2), after the third proviso, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely :—

"Provided also that on receipt of an application under the proviso to sub-section (4) of section 245Q, the Board for Advance Rulings may, by an order, reject the application referred to in sub- section (1) thereof as withdrawn on or before the 31st day of December, 2024.".

76. Amendment of section 246A.—In section 246A of the Income- tax Act, in sub-section (1), after clause (k), the following clause shall be inserted, with effect from the 1st day of September, 2024, namely:

"(ka) an order of assessment made by an Assessing Officer under clause (c) of sub-section (1) of section 158BC, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after the Ist day of September, 2024,".

68 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

77. Amendment of section 251.—In section 251 of the Income-tax Act, in sub-section (1), in clause (a), the following proviso shall be inserted with effect from the 1st day of October, 2024, namely :—

"Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;"

78. Amendment of section 253.—In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,—

(a) in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted,

(b) in sub-section (3), for the words "sixty days of the date on", the words "two months from the end of the month in" shall be substituted.

79. Amendment of section 271FAA.—In section 271FAA of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of October, 2024, namely :—

"(1) If a person referred to in sub-section (1) of section 285BA, who is required to furnish a statement under that section,—

(a) provides inaccurate information in the statement or fails to furnish correct information within the period specified under sub-section (6) of the said section; or

(b) fails to comply with the due diligence requirement prescribed under sub-section (7) of the said section,

then, the prescribed income-tax authority referred to in sub- section (1) thereof may direct that such person shall pay, by way of penalty, a sum of fifty thousand rupees.".

80. Insertion of new section 271GC.—After section 271GB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely:—

"271GC. Penalty for failure to submit statement under section 285.—If any person who is required to furnish statement under section 285, fails to do so within the period prescribed under that section, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of—

(a) one thousand rupees for every day for which the failure continues, if the period of failure does not exceed three months; or

(b) one lakh rupees in any other case.".

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 69

81. Amendment of section 271H.—In section 271H of the Income- tax Act, in sub-section (3), for the words "one year", the words "one month" shall be substituted with effect from the Ist day of April, 2025.

82. Amendment of section 273B.—In section 273B of the Income- tax Act,—

(a) after the word, figures and letters "section 271FA,", the word, figures and letters "section 271FAA," shall be inserted with effect from the 1st day of October, 2024;

(b) after the word, figures and letters "section 271GB,", the words, figures and letters "section 271GC," shall be inserted with effect from the Ist day of April, 2025.

83. Amendment of section 275.—In section 275 of the Income-tax Act, with effect from the Ist day of October, 2024,—

(a) in sub-section (1), in clause (a), the words "Principal Chief Commissioner or Chief Commissioner or" at both the places where they occur shall be omitted;

(b) in sub-section (1A), the words "Principal Chief Commissioner or Chief Commissioner or the" at both the places where they occur shall be omitted.

84. Amendment of section 276B.—In section 276B of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely :—

"Provided that the provisions of this section shall not apply if the payment referred to in clause (a) has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement for such payment under sub-section (3) of section 200.".

85. Amendment of section 276CCC.—In section 276CCC of the Income-tax Act, after the words, brackets and letter "clause (a) of", the words, brackets and figure "sub-section (1) of shall be inserted with effect from the Ist day of September, 2024.

86. Amendment of section 285.—In section 285 of the Income-tax Act, for the words "sixty days from the end of such financial year, a statement", the words "such period, a statement" shall be substituted with effect from the 1st day of April, 2025.

87. Amendment of First Schedule.—In the First Schedule to the Income-tax Act, in rule 2, the following proviso shall be inserted with effect from the 1st day of April, 2025, namely :—

"Provided that any expenditure which is not admissible under section 37 in computing the profits and gains of a business, shall be included to the profits and gains of life insurance business.".

70 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

CHAPTER IV

THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024

88. Short title and commencement.—(1) This Scheme may be called the Direct Tax Vivad Se Vishwas Scheme, 2024.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

89. Definitions.—(1) In this Scheme, unless the context otherwise requires.-

(a) "appellant" means—

(i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date, or

(ii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or

(iii) a person in whose case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section on or before the specified date; or

(iv) a person who has filed an application for revision under section 264 of the Income-tax Act and such application is pending as on the specified date:

(b) "appellate forum" means the Supreme Court or the High Court or the Income Tax Appellate Tribunal or the Commissioner (Appeals) or Joint Commissioner (Appeals), as the case may be,

(d) "declaration" means the declaration filed under section 91;

(e) "designated authority" means an officer not below the rank of a Commissioner of Income-tax notified by the Principal Chief Commissioner for the purposes of this Scheme;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 71

(f) "disputed fee" means the fee determined under the provisions of the Income-tax Act in respect of which appeal has been filed by the appellant,

(g) "disputed income" in relation to an assessment year, means the whole or so much of the total income as is relatable to the disputed tax;

(h) "disputed interest" means the interest determined in any case under the provisions of the Income-tax Act, where—

(i) such interest is not charged or chargeable on disputed tax;

(ii) an appeal has been filed by the appellant in respect of such interest ;

(i) "disputed penalty" means the penalty determined in any case under the provisions of the Income-tax Act, where—

(i) such penalty is not levied or leviable in respect of disputed income or disputed tax, as the case may be;

(ii) an appeal has been filed by the appellant in respect of such penalty;

(j) "disputed tax", in relation to an assessment year or financial year, as the case may be, means the income-tax including surcharge and cess (hereafter in this Chapter referred to as the amount of tax) payable by the appellant under the provisions of the Income-tax Act, as computed hereunder :—

(A) in a case where any appeal, writ petition or special leave petition is pending before the appellate forum as on the specified date, the amount of tax that is payable by the appellant if such appeal or writ petition or special leave petition was to be decided against him;

(B) in a case where objection filed by the appellant is pending before the Dispute Resolution Panel under section 144C of the Income-tax Act, as on the specified date, the amount of tax payable by the appellant if the Dispute Resolution Panel was to confirm the variation proposed in the draft order;

(C) in a case where Dispute Resolution Panel has issued any direction under sub-section (5) of section 144C of the Income-tax Act, and the Assessing Officer has not completed the assessment under sub-section (13) of that section on or before the specified date, the amount of tax payable by the72 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 appellant as per the assessment order to be passed by the Assessing Officer in pursuance of the said assessment under sub-section (13) thereof ;

(D) in a case where an application for revision under section 264 of the Income-tax Act, is pending as on the specified date, the amount of tax payable by the appellant if such application for revision was not to be accepted :

Provided that in a case where the dispute in relation to an assessment year relates to reduction of tax credit under section 115JAA or section 115JD of the Income-tax Act, or any loss or depreciation computed thereunder, the appellant shall have an option either to include the amount of tax related to such tax credit or loss or depreciation in the amount of disputed tax, or to carry forward the reduced tax credit or loss or depreciation, in such manner as may be prescribed;

(k) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);

(l) "last date" means such date as may be notified by the Central Government in the Official Gazette;

(m) "prescribed" means prescribed by rules made under this Act;

(n) "specified date" means the 22nd day of July, 2024;

(o) "tax arrear" means—

(i) the aggregate amount of disputed tax, interest chargeable or charged on such disputed tax, and penalty leviable or levied on such disputed tax; or

(ii) disputed interest; or

(iii) disputed penalty; or

(iv) disputed fee.

(2) The words and expressions used herein and not defined but defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.

90. Amount payable by declarant.—Subject to the provisions of this Scheme, where a declarant files under the provisions of this Scheme on or before the last date, a declaration to the designated authority in accordance with the provisions of section 91 in respect of tax arrear, then, notwithstanding anything contained in the Income-tax Act or anyNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 73 other law for the time being in force, the amount payable by the declarant under this Scheme shall be as mentioned in the Table below, namely :—

TABLE

S. No.	Nature of tax arrear	Amount payable under this Scheme on or before the 31st day of December, 2024.	Amount payable under this Scheme on or after the 1st day of January, 2025 but on or before the last date.
1	2	3	4
(a)	Where the tax arrear is the aggregate amount of disputed tax, interest chargeable or charged on such disputed tax and penalty leviable or levied on such disputed tax in a case where the declarant is an appellant after the 31st day of January, 2020 but on or before the specified date.	Amount of the disputed tax.	The aggregate of the amount of disputed tax and ten per cent. of disputed tax.
(b)	Where the tax arrear is the aggregate amount of disputed tax, interest chargeable or charged on such disputed tax and penalty leviable or levied on such disputed tax in a case where the declarant is an appellant on or before the 31st day of January, 2020 at the same appellate forum in respect of the such tax arrear.	The aggregate of the amount of disputed tax and ten per cent. of disputed tax.	The aggregate of the amount of disputed tax and twenty per cent. of disputed tax.
(c)	Where the tax arrear relates to disputed interest or disputed penalty or disputed fee where the declarant is an appellant after the 31st day of January, 2020 but on or before the specified date.	Twenty-five per cent. of disputed interest or disputed penalty or disputed fee.	Thirty per cent. of disputed interest or disputed penalty or disputed fee.
(d)	Where the tax arrear relates to disputed interest or disputed penalty or disputed fee where the declarant is an appellant on or before the 31st day of January, 2020 at the same appellate forum in respect of the such tax arrear.	Thirty per cent. of disputed interest or disputed penalty or disputed fee.	Thirty-five per cent. of disputed interest or disputed penalty or disputed fee :

Provided that in a case where an appeal or writ petition or special leave petition is filed by the income-tax authority on any74 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 disputed issue before the appellate forum, the amount payable shall be one-half of the amount in the Table above calculated on such issue, in such manner, as may be prescribed:

Provided further that in a case where an appeal is filed before the Commissioner (Appeals) or Joint Commissioner (Appeals) or objections is filed before the Dispute Resolution Panel by the appellant on any issue on which he has already got a decision in his favour from the Income Tax Appellate Tribunal (where the decision on such issue is not reversed by the High Court or the Supreme Court) or the High Court (where the decision on such issue is not reversed by the Supreme Court), the amount payable shall be one- half of the amount in the Table above calculated on such issue, in such manner, as may be prescribed :

Provided also that in a case where an appeal is filed by the appellant on any issue before the Income Tax Appellate Tribunal on which he has already got a decision in his favour from the High Court (where the decision on such issue is not reversed by the Supreme Court), the amount payable shall be one-half of the amount in the Table above calculated on such issue, in such manner as may be prescribed.

91. Filing of declaration and particulars to be furnished.—(1) The declaration referred to in section 90 shall be filed by the declarant before the designated authority in such form and verified in such manner, as may be prescribed.

(2) Upon filing the declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals) or Joint Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear, shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 92 is issued by the designated authority.

(3) Where the declarant has filed any appeal before the appellate forum or any writ petition before the High Court or the Supreme Court against any order in respect of tax arrear, he shall withdraw such appeal or writ petition with the leave of the Court wherever required after issuance of certificate under sub-section (1) of section 92 and fumish proof of such withdrawal along with the intimation of payment to the designated authority under sub-section (2) of that section.

(4) Without prejudice to the provisions of sub-section (2) and sub- section (3), the declarant shall furnish an undertaking waiving his right, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax arrear which may otherwise be available to him underNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 75 any law for the time being in force and the undertaking shall be made in such form and manner, as may be prescribed.

(5) The declaration under sub-section (1) shall be deemed not to have been made if.—

(a) any material particular furnished in the declaration is found to be false at any stage; or

(b) the declarant violates any of the conditions referred to in this Scheme; or

and in such cases, all the proceedings and claims which were withdrawn under this section and all the consequences under the Income-tax Act against the declarant shall be deemed to have been revived.

(6) No appellate forum shall proceed to decide any issue relating to the tax arrear mentioned in the declaration in respect of which an order has been made under sub-section (1) of section 92 by the designated authority or in respect of payment of sum determined under that section.

92. Time and manner of payment.—(1) The designated authority shall, within a period of fifteen days from the date of receipt of the declaration, by order, determine the amount payable by the declarant in accordance with the provisions of this Scheme and grant a certificate to the declarant containing particulars of the tax arrear and the amount payable after such determination, in such form as may be prescribed :

(2) The declarant shall pay the amount determined under sub-section (7) within a period of fifteen days of the date of receipt of the certificate and intimate the details of such payment to the designated authority in the prescribed form and thereupon the designated authority shall pass an order stating that the declarant has paid the amount.

(3) Every order passed under sub-section (1), determining the amount payable under this Scheme, shall be conclusive as to the matters stated therein and no matter covered by such order shall be reopened in any other proceeding under the Income-tax Act or under any other law for the time being in force.

(4) Making a declaration under this Scheme shall not amount to conceding the tax position and it shall not be lawful for the income-tax authority or the declarant being a party in appeal or writ petition or special leave petition to contend that the declarant or the income-tax76 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 authority, as the case may be, has acquiesced in the decision on the disputed issue by settling the dispute.

93. Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.—Subject to the provisions of section 92, the designated authority shall not institute any proceeding in respect of an offence; or impose or levy any penalty: or charge any interest under the Income-tax Act in respect of tax arrear.

94. No refund of amount paid.—(1) Any amount paid in pursuance of a declaration made under section 91 shall not be refundable under any circumstances..

(2) Where the declarant had, before filing the declaration under sub- section (1) of section 91, paid any amount under the Income-tax Act in respect of his tax arrear which exceeds the amount payable under section 90, he shall be entitled to a refund of such excess amount, but shall not be entitled to interest on such excess amount under section 244A of the Income-tax Act

95. No benefit, concession or immunity to declarant.—Save as otherwise expressly provided in sub-section (3) of section 92 or section 93, nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made

96. Scheme not to apply in certain cases.—The provisions of this Scheme shall not apply—

(a) in respect of tax arrear,

(i) relating to an assessment year in respect of which an assessment has been made under sub-section (3) of section 143 or section 144 or section 147 or section 153A or section 153C of the Income-tax Act on the basis of search initiated under section 132 or section 132A of the Income-tax Act;

(ii) relating to an assessment year in respect of which prosecution has been instituted on or before the date of filing of declaration;

(iii) relating to any undisclosed income from a source located outside India or undisclosed asset located outside India

(iv) relating to an assessment or reassessment made on the basis of information received under an agreement referred to in section 90 of section 90A of the Income-tax Act, if it relates to any tax arrear.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 77

(b) to any person in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974) on or before the date of filing of declaration:

Provided that—

(i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or

(ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or

(iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of that section, or on the basis of the report of the Advisory Board under section 8 read with sub-section (6) of section 12A, of the said Act ; or

(iv) such order of detention has not been set aside by a court of competent jurisdiction;

(c) to any person in respect of whom prosecution for any offence punishable under the provisions of the Unlawful Activities (Prevention) Act, 1967, (37 of 1967) the Narcotic Drugs and Psychotropic Substances Act, 1985, (61 of 1985) the Prohibition of Benami Property Transactions Act, 1988, (45 of 1988) the Prevention of Corruption Act, 1988, (49 of 1988) the Prevention of Money-laundering Act, 2002, (15 of 2003) has been instituted on or before the filing of the declaration or such person has been convicted of any such offence punishable under any of those Acts;

(d) to any person in respect of whom prosecution has been initiated by an income-tax authority for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) or for the purpose of enforcement of any civil liability under any law for the time being in force, on or before the filing of the declaration or such person has been convicted of any such offence consequent to the prosecution initiated by an income-tax authority ;

78 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(e) to any person notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 (27 of 1992) on or before the date of filing of declaration.

97. Power of Board to issue directions, etc.—(1) The Central Board of Direct Taxes may, from time to time, issue such directions or orders to the income-tax authorities, as it may deem fit:

Provided that no direction or order shall be issued so as to require any designated authority to dispose of a particular case in a particular manner.

(2) Without prejudice to the generality of the foregoing power, the said Board may, if it considers necessary or expedient so to do, for the purpose of this Scheme, including collection of revenue, issue from time to time, general or special orders in respect of any class of cases, setting forth directions or instructions as to the guidelines, principles or procedures to be followed by the authorities in any work relating to this Act, including collection of revenue and issue such order, by way of relaxation of any provision of this Chapter or otherwise, if the Board is of the opinion that it is necessary in the public interest so to do.

98. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, remove the difficulty :

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of this Scheme come into force.

(2) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.

99. Power to make rules.—(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme.

(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:

(a) determination of disputed tax including the manner of set- off in respect of brought forward or carry forward of tax credit under section 115JAA or section 115JD of the Income-tax Act or set-off in respect. of brought forward or carry forward of loss or allowance of depreciation under the provisions of the Income-tax Act;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 79

(b) the manner of calculating one-half of the amount in the Table under the first, second and third provisos to section 90,

(d) the form and manner in which declarant shall furnish undertaking under sub-section (4) of section 91 ;

(e) the form in which certificate shall be granted under sub- section (1) of section 92;

(f) the form in which payment shall be intimated under sub- section (2) of section 92:

(g) the manner of calculating the amount payable under this Scheme;

(h) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.

(3) Every rule made by the Central Government under this Scheme shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session. immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

CHAPTER V

INDIRECT TAXES

Customs

100. Amendment of section 28DA.—In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 28DA,—

(a) in sub-section (2) and clauses (ii), (iii) and (iv) of sub- section (10), for the word "certificate", the word "proof" shall be substituted;

(b) in Chapter V-AA, in the Explanation,—

(i) for clause (a), the following clause shall be substituted, namely :—

(a) "proof of origin" means a certificate or declaration issued in accordance with a trade agreement certifying or80 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 declaring, as the case may be, that the goods fulfil the country of origin criteria and other requirements specified in the said agreement;';

(ii) for clause (c), the following clause shall be substituted, namely :—

(c) "Issuing Authority" means an authority or person designated for the purposes of issuing proof of origin under a trade agreement;".

101. Amendment of section 65.—In section 65 of the Customs Act, in sub-section (1), the following proviso shall be inserted, namely :—

"Provided that the Central Government may, if satisfied that it is necessary in the public interest so to do, by notification in the Official Gazette, specify the manufacturing processes and other operations in relation to a class of goods that shall not be permitted in a warehouse.".

102. Amendment of section 143AA.—In the Customs Act, in section 143AA, after the words "importers or exporters", the words "or any other persons," shall be inserted.

103. Amendment of section 157.—In the Customs Act, in section 157, in sub-section (2), in clause (m), after the words "importers or exporters", the words "or any other persons," shall be inserted.

104. Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act.—The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 394(E), dated the 12th July, 2024 issued by the Central Government, in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (12) of section 3 of the Customs Tariff Act, 1975, (51 of 1975), shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.

105. Retrospective amendment of notification issued under sub- section (1) of section 25 of Customs Act read with section 124 of Finance Act.—(1) Subject to the provisions of sub-section (2), the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 356(E), dated the 10th May, 2023, issued by the Central Government, on being satisfied that it is necessary in the public interest so to do, under sub-section (1) of section 25 of the Customs Act read with section 124 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the Finance Act), shall be deemedNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 81 to have, and always to have, for all purposes, come into force with effect from the 1st day of April, 2023, and remain in force during the period from the Ist day of April, 2023 and ending with the 30th day of June, 2023 (both days inclusive).

(2) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 356(E), dated the 10th May, 2023, issued by the Central Government, on being satisfied that it is necessary in the public interest so to do, under sub-section (1) of section 25 of the Customs Act read with section 124 of the Finance Act shall stand amended in the manner specified in column (2) of the Second Schedule and shall be deemed to have been amended retrospectively on and from and up to the corresponding date specified in column (3) of that Schedule against the notification number to be amended as specified in column (1) of that Schedule.

(3) For the purposes of sub-section (2), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 25 of the Customs Act read with section 124 of the Finance Act at all material times.

(4) Refund shall be made of the whole of duty and cess, which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force in the manner and to the extent specified in sub-sections (1) and (2), in accordance with the provisions of sub-section (2) of section 27 of the Customs Act:

Provided that the person claiming the refund of such duty and cess makes an application in this behalf to the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, on or before the 31st day of March, 2025.

Customs Tariff

106. Amendment of section 3.—In section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act, for sub-section (12), the following sub-section shall be substituted, namely :—

"(12) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be,82 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to duties leviable under that Act or all rules or regulations made thereunder, as the case may be.".

107. Omission of section 6.—In the Customs Tariff Act, section 6 shall be omitted.

108. Amendment of section 8B.—In section 8B of the Customs Tariff Act, for sub-section (9), the following sub-section shall be substituted, namely :—

"(9) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act or all rules or regulations made thereunder, as the case may be.".

109. Amendment of section 9.—In section 9 of the Customs Tariff Act, for sub-section (74), the following sub-section shall be substituted, namely:

"(74) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy. refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act or all rules or regulations made thereunder, as the case maybe."

110. Amendment of section 9A.—In section 9A of the Customs Tariff Act, for sub-section (8), the following sub-section shall be substituted, namely :—

"(8) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy. refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply inNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 83 relation to duties leviable under that Act or all rules or regulations made thereunder, as the case may be.".

111. Amendment of First Schedule.—In the Customs Tariff Act, the First Schedule shall,—

(a) be amended in the manner specified in the Third Schedule ;

(b) be also amended in the manner specified in the Fourth Schedule, with effect from the 1st day of October, 2024.

Excise

112. Amendment of notification issued under section 5A of Central Excise Act, retrospectively.—(1) Notwithstanding the supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R 163 (E), dated the 17th March, 2012, issued under sub-section (1) of section 5A of the Central Excise Act, 1944, (1 of 1944) the said notification shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Fifth Schedule, on and from the corresponding date specified in column (3) of that Schedule, against the said notification specified in column (1) of that Schedule.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the said notification with retrospective effect as if the Central Government had the power to amend the said. notification under sub-section (1) of section 5A of the Central Excise Act, 1944, (1 of 1944) retrospectively, at all material times.

Explanation.—For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had this section not come into force.

113. Amendment of notification issued under section 5A of Central Excise Act, retrospectively.—(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R.794(E), dated the 30th June, 2017 issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) shall stand amended in the manner specified in column (3) of the Sixth Schedule and shall be deemed to have been amended retrospectively on and from the corresponding date specified in column (4) of that Schedule against the notification number to be amended as specified in column (2) of that Schedule.

84 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(2) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 1st day of July, 2017, relating to the provisions as amended by sub-section (1), shall be deemed to be, and deemed always to have been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times.

(3) Notwithstanding the repeal of the Chapter VII of the Finance Act, 2010 (14 of 2010) as amended by the Finance Act, 2016, (28 of 2016) for the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (7) with retrospective effect as if the Central Government had the power to amend the said notification under section 5A of the Central Excise Act, 1944, ( 1 of 1944) retrospectively, at all material times.

Central Goods and Services Tax

114. Amendment of section 9.—In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

115. Amendment of section 10.—In section 10 of the Central Goods and Services Tax Act, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

116. Insertion of new section 11A.—After section 11 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:

"11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.— Notwithstanding anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both ; andNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 85 (b) such supplies were, or are, liable to,—

(i) central tax, in cases where according to the said practice, central tax was not, or is not being, levied, or

(ii) a higher amount of central tax than what was, or is being, levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the central tax payable on such supplies, or, as the case may be, the central tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the central tax was not, or is not being levied, or was, or is being, short-levied, in accordance with the said practice.".

117. Amendment of section 13.—In section 13 of the Central Goods and Services Tax Act, in sub-section (3),—

(i) in clause (b), for the words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier, or" shall be substituted;

(ii) after clause (b), the following clause shall be inserted, namely:-

"(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:";

(iii) in the first proviso, after the words, brackets and letter "or clause (b)", the words, brackets and letter "or clause (c)" shall be inserted.

118. Amendment of section 16.—In section 16 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely :—

"(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.

(6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or86 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39.—

(i) filed up to thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier, or

(ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may he, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration,

whichever is later.".

119. Amendment of section 17.—In section 17 of the Central Goods and Services Tax Act, in sub-section (5), in clause (f), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect of any period up to Financial Year 2023-24" shall be substituted.

120. Amendment of section 21.—In section 21 of the Central Goods and Services Tax Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

121. Amendment of section 30.—In section 30 of the Central Goods and Services Tax Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely :—

"Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.".

122. Amendment of section 31.—In section 31 of the Central Goods and Services Tax Act,—

(a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words", within the period as may be prescribed," shall be inserted:

(b) after clause (g), the following Explanation shall be inserted, namely :—

Explanation.—For the purposes of clause (1), the expression "supplier who is not registered" shall include theNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 87 supplier who is registered solely for the purpose of deduction of tax under section 51.".

123. Amendment of section 35.—In section 35 of the Central Goods and Services Tax Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

124. Amendment of section 39.—In section 39 of the Central Goods and Services Tax Act, for sub-section (3), the following sub- section shall be substituted, namely :—

"(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed :

Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.".

125. Amendment of section 49.—In section 49 of the Central Goods and Services Tax Act, in sub-section (8), in clause (c), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

126. Amendment of section 50.—In section 50 of the Central Goods and Services Tax Act, in sub-section (1), in the proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

127. Amendment of section 51.—In section 51 of the Central Goods and Services Tax Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

128. Amendment of section 54.—In section 54 of the Central Goods and Services Tax Act,—

(a) in sub-section (3), the second proviso shall be omitted;

(b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely:

"(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".

88 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

129. Amendment of section 61.—In section 61 of the Central Goods and Services Tax Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

130. Amendment of section 61.—In section 62 of the Central Goods and Services Tax Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

131. Amendment of section 63.—In section 63 of the Central Goods and Services Tax Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

132. Amendment of section 64.—In section 64 of the Central Goods and Services Tax Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

133. Amendment of section 65.—In section 65 of the Central Goods and Services Tax Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

134. Amendment of section 66.—In section 66 of the Central Goods and Services Tax Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

135. Amendment of section 70.—In section 70 of the Central Goods and Services Tax Act, after sub-section (7), the following sub- section shall be inserted, namely:

"(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required".

136. Amendment of section 73.—In section 73 of the Central Goods and Services Tax Act,

(i) in the marginal heading, after the words "Determination of tax", the words and figures", pertaining to the period up to Financial Year 2023-24," shall be inserted ;

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 89

(ii) after sub-section (11), the following sub-section shall be inserted, namely :—

"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.".

137. Amendment of section 74.—In section 74 of the Central Goods and Services Tax Act,—

(i) in the marginal heading, after the words "Determination of tax", the words and figures", pertaining to the period up to Financial Year 2023-24," shall be inserted,

(ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted, namely:

"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24."; (iii) the Explanation 2 shall be omitted.

138. Insertion of new section 74A.—After section 74 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:

"74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.—(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder :

Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees.

(2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or90 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub- section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.

(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,—

(i) for any reason, other than the reason of fraud or any wilful- misstatement or suppression of facts to evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher ;

(ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person.

(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2) :

Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of Central Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing. before the expiry of the specified period, extend the said period further by a maximum of six months.

(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has beenNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 91 wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, may,—

(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub-section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder,

(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.

(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful- misstatement or suppression of facts to evade tax, may,—

(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder ;

(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to twenty-five per cent. of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded.

(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls92 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.

(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.

(12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.

Explanation :— 1. For the purposes of this section,—

(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded.

Explanation :— 2. For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.

139. Amendment of section 75.—In section 75 of the Central Goods and Services Tax Act,

(a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted:

(b) after sub-section (2), the following sub-section shall be inserted, namely:-

"(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.";

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 93

"(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A.";

(d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted;

(e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted;

(f) in sub-section (13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

140. Amendment of section 104.—In section 104 of the Central Goods and Services Tax Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted.

141. Amendment of section 107.—In section 107 of the Central Goods and Services Tax Act,—

(a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted;

(b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

142. Amendment of section 109.—In section 109 of the Central Goods and Services Tax Act,

(a) in sub-section (1), after the words "Revisional Authority", the words ", or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section" shall be inserted;

(b) in sub-section (5), after the proviso, the following provisos shall be inserted, namely :—

"Provided further that the matters referred to in sub-section (2) of section 171 shall be examined or adjudicated only by the Principal Bench :

Provided also that the Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench.";

94 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

(c) in sub-section (6), for the words "The President", the words, brackets and figure "Subject to the provisions of sub-section (5), the President" shall be substituted.

143. Amendment of section 112.—In section 112 of the Central Goods and Services Tax Act,—

(a) with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted;

(b) with effect from the 1st day of August, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted;

(c) in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;

(d) in sub-section (8), in clause (b),—

(i) for the words "twenty per cent.", the words "ten per cent." shall be substituted;

(ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted.

144. Amendment of section 122.—In section 122 of the Central Goods and Services Tax Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted.

145. Amendment of section 127.—In section 127 of the Central Goods and Services Tax Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 95

146. Insertion of new section 128A.—After section 128 of the Central Goods and Services Tax Act, the following section shall be inserted, namely :—

"128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.—(1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,—

(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or

(b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub- section (1) of section 108 has been passed; or

(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub- section (1) of section 113 has been passed,

pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed :

Provided that where a notice has been issued under sub- section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:

Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1)96 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:

Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.

(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.

(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).

(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub- section (1), as the case may be.".

147. Amendment of section 140.—In section 140 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, in sub-section (7), for the words "even if the invoices relating to such services are received on or after the appointed day", the words "whether the invoices relating to such services are received prior to, on or after, the appointed day" shall be substituted.

148. Amendment of section 171.—In section 171 of the Central Goods and Services Tax Act,—

(a) in sub-section (2), the following proviso and Explanation shall be inserted, namely :—

'Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in aNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 97 commensurate reduction in the price of the goods or services or both supplied by him.

Explanation.—For the purposes of this sub-section, "request for examination" shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.':

(b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely :—

Explanation 2. For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".".

149. Amendment of Schedule III.—In Schedule III to the Central Goods and Services Tax Act, after paragraph 8 and before Explanation 1, the following paragraphs shall be inserted, namely:-

"9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co- insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.

10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".

150. No refund of tax paid or input tax credit reversed.—No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 118 been in force at all material times.

Integrated Goods and Services Tax

151. Amendment of section 5.—In the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 5, in sub-section (1), after the words "alcoholic liquor for human consumption", the words98 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 "and, un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

152. Insertion of new section 6A.—After section 6 of the Integrated Goods and Services Tax Act, the following section shall be inserted, namely :—

"6A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.— Notwithstanding anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy of integrated tax (including non-levy thereof) on any supply of goods or services or both ; and

(b) such supplies were, or are, liable to—

(i) integrated tax, in cases where according to the said practice, integrated tax was not, or is not being, levied; or

(ii) a higher amount of integrated tax than what was, or is being, levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the integrated tax payable on such supplies, or, as the case may be, the integrated tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the integrated tax was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.".

153. Amendment of section 16.—In section 16 of the Integrated Goods and Services Tax Act,—

(a) in sub-section (4),—

(i) in clause (i), after the words "claim refund of the tax so paid", the words and figures "in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder" shall be inserted;

(ii) in clause (ii), for the words "which may be exported on payment of integrated tax and the supplier of such goods or services may claim the refund of tax so paid", the words and figure "or both, on zero rated supply of which, the supplier may pay integrated tax and claim the refund of tax so paid, inNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 99 accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder" shall be substituted;

(b) after sub-section (4), the following sub-section shall be inserted, namely :—

"(5) Notwithstanding anything contained in sub- sections (3) and (4), no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods are subjected to export duty.".

154. Amendment of section 20.—In section 20 of the Integrated Goods and Services Tax Act, for the fifth proviso, the following proviso shall be substituted, namely:

"Provided also that a maximum amount of forty crore rupees shall be payable for each appeal to be filed before the Appellate Authority or the Appellate Tribunal.".

Union Territory Goods and Services Tax

155. Amendment of section 7.—In the Union Territory Goods and Services. Tax Act, 2017 (14 of 2017) (hereinafter referred as the Union Territory Goods and Services Tax Act), in section 7, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption" shall be inserted.

156. Insertion of new section 8A.—After section 8 of the Union Territory Goods and Services Tax Act, the following section shall be inserted, namely :—

"8A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.— Notwithstanding anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy of Union territory tax (including non-levy thereof) on any supply of goods or services or both ; and

(b) such supplies were, or are, liable to—

(i) Union territory tax, in cases where according to the said practice, Union territory tax was not, or is not being, levied; or

(ii) a higher amount of Union territory tax than what was, or is being, levied, in accordance with the said practice,100 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the Union territory tax payable on such supplies, or, as the case may be, the Union territory tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the Union territory tax was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.".

Goods and Services Tax

(Compensation to States)

157. Insertion of new section 8A.—In the Goods and Services Tax (Compensation to States) Act, 2017, (15 of 20170 after section 8, the following section shall be inserted, namely :—

"8A. Power not to recover cess not levied or short-levied as a result of general practice.—Notwithstanding anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both; and

(b) such supplies were, or are, liable to,—

(i) cess, in cases where according to the said practice, cess was not, or is not being, levied; or

(ii) a higher amount of cess than what was, or is being, levied, in accordance with the said practice,

the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the cess payable on such supplies, or, as the case may be, the cess in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the cess was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.".

CHAPTER VI

MISCELLANEOUS

PART I

AMENDMENTS TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

158. Amendment of Act 45 of 1988.—In the Prohibition of Benami Property Transactions Act, 1988, with effect from the 1st day of October, 2024,—

(a) in section 24,—

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 101

(i) after sub-section (2), the following sub-section shall be inserted, namely :—

"(2A) The benamidar, to whom a notice has been issued under sub-section (1), or the beneficial owner to whom a copy of such notice has been issued under sub- section (2), shall furnish the explanation or submissions, if any, within the period specified in the said notice or such period as may be extended by the Initiating Officer, not exceeding three months from the end of the month in which the said notice is issued.";

(ii) in sub-section (3), for the words "ninety days", the words "four months" shall be substituted;

(iii) in sub-section (4), for the words "ninety days", the words "four months shall be substituted;

(iv) in sub-section (5), for the words "fifteen days from the date of the attachment", the words "one month from the end of the month in which the said order has been passed" shall be substituted;

(b) after section 55, the following section shall be inserted, namely :—

"55A. Power to tender Immunity from prosecution.— (1) The Initiating Officer may, with a view to obtaining the evidence of the benamidar or any other person as referred to in section 53, other than the beneficial owner, tender immunity from prosecution for any offence under the said section to the benamidar or such other person, with the previous sanction of the competent authority as referred to in section 55, on the condition that the benamidar or such other person makes a full and true disclosure of the whole circumstances relating to the benami transaction.

(2) The tender of immunity made to, and accepted by, the benamidar or such other person, shall, to the extent to which the immunity extends, render him immune from prosecution for the offence in respect of which the tender was made and from the imposition of any penalty under section 53.

(3) If it appears to the Initiating Officer that any person to whom immunity has been tendered under this section has not complied with the conditions subject to which the tender was made, or is wilfully concealing anything, or is giving false evidence, the Initiating Officer may record a finding to that effect, and with the previous sanction of the competent102 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 authority as referred to in section 55, withdraw the immunity tendered.

(4) Any person against whom the immunity tendered is withdrawn in accordance with sub-section (3), may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have committed in connection with the same transaction and shall also be liable to any penalty under this Act to which he would otherwise have been liable.".

PART II

AMENDMENT TO THE FINANCE AСТ, 2001

159. Amendment of Act 14 of 2001.—In section 136 of the Finance Act, 2001, for sub-section (3), the following sub-section shall be substituted, namely :—

"(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy. refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the National Calamity duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

PART III

AMENDMENT TO THE FINANCE ACT, 2002.

160. Amendment of Act 20 of 2002.—In section 147 of the Finance Act, 2002, for sub-section (3), the following sub-section shall be substituted, namely:-

"(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy. refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Special Additional Excise Duty leviable under this section in respect of the goods specified in the Eighth Schedule, as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

No. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 103

PART IV

AMENDMENT TO THE FINANCE ACT, 2003

161. Amendment of Act 32 of 2003.—In section 134 of the Finance Act, 2003, for sub-section (4), the following sub-section shall be substituted, namely :—

"(4) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the National Calamity Duty of Customs leviable under this section in respect of the goods specified in the Seventh Schedule to the Finance Act, 2001, (14 of 2001)as amended by the Thirteenth Schedule, as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

PART V

AMENDMENT TO THE FINANCE (No. 2) АCT, 2004

162. Amendment of Act 23 of 2004.—In the Finance (No.2) Act, 2004, in Chapter VII, in section 98, in the Table, in serial number 4. in column (3), with effect from the 1st day of October, 2024,—

(i) against entry (a) relating to sale of an option in securities, for the figures and word "0.0625 per cent.", the figures and word "0.1 per cent." shall be substituted; and

(ii) against entry (c) relating to sale of a futures in securities, for the figures and word "0.0125 per cent.", the figures and word "0.02 per cent." shall be substituted.

PART VI

AMENDMENT TO THE FINANCE ACT, 2005

163. Amendment of Act 18 of 2005.—In section 85 of the Finance Act, 2005, for sub-section (3), the following sub-section shall be substituted, namely:-

"(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of the goods specified in104 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15 the Seventh Schedule as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

PART VII

AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015

164. Amendment of Act 22 of 2015.—In the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with effect from the 1st day of October, 2024,—

(a) in section 42, for the proviso, the following proviso shall be substituted, namely :—

"Provided that this section shall not apply in respect of an asset or assets (other than immovable property) where the aggregate value of such asset or assets does not exceed twenty lakh rupees.";

(b) in section 43, for the proviso, the following proviso shall be substituted, namely :—

"Provided that this section shall not apply in respect of an asset or assets (other than immovable property), where the aggregate value of such asset or assets does not exceed twenty lakh rupees.".

PART VIII

AMENDMENTS TO THE FINANCE АСТ, 2016.

165. Amendment of Act 28 of 2016.—In the Finance Act, 2016,—

(a) in section 163, for sub-section (3), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the Ist day of August, 2024, namely:

"(3) It shall apply to consideration received or receivable for—

(a) specified services provided on or after the commencement of this Chapter, and

(b) e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024:";

(b) in section 165A, after sub-section (3), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from 1st day of August, 2024, namely :—

"(4) The provisions of this section shall not apply to any consideration received or receivable by an e-commerceNo. 12-15] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 105 operator from e-commerce supply or services made or provided or facilitated by it on or after the 1st day of August, 2024.".

PART IX

AMENDMENTS TO THE FINANCE ACT, 2018

166. Amendment of Act 13 of 2018.—In the Finance Act, 2018,

(a) in section 110, for sub-section (5), the following sub-section shall be substituted, namely :—

"(5) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Social Welfare Surcharge on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be.";

(b) in section 111, for sub-section (3), the following sub-section shall be substituted, namely:-

"(3) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy. short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the additional duty of customs leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of duties of customs on scheduled goods under that Act or all rules or regulations made thereunder, as the case may be.";

"(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the cess leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

106 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-15

PART X

AMENDMENT TO THE FINANCE AСТ, 2020

167. Amendment of Act 12 of 2020.—In section 141 of the Finance Act, 2020, for sub-section (5), the following sub-section shall be substituted, namely:-

"(5) The provisions of the Customs Act and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Health Cess leviable under this Chapter in respect of the goods specified in the Fourth Schedule, as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

PART XI

AMENDMENTS TO THE FINANCE ACT, 2021

168. Amendment of Act 13 of 2021.—In the Finance Act, 2021,—

(a) in section 124, for sub-section (5), the following sub-section shall be substituted, namely :—

"(5) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Agriculture Infrastructure and Development Cess on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be.";

(b) in section 125, for sub-section (4), the following sub-section shall be substituted, namely :—

"(4) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the cess leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 107 ———————————————————————————————— THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and (III) of this Paragraph or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,—

Rates of income-tax

    (1) where the total income does   Nil;
not exceed Rs. 2,50,000
    (2)  where  the  total  income    5 per cent. of the amount by which the
exceeds  Rs.  2,50,000  but  does  not total income exceeds Rs. 2,50,000;
exceed Rs. 5,00,000
    (3)  where  the  total  income    Rs.12,500  plus  20  per  cent.  of  the
exceeds  Rs.  5,00,000  but  does  not amount  by  which  the  total  income
exceed Rs. 10,00,000                  exceeds Rs. 5,00,000;
    (4)  where  the  total  income    Rs. 1,12,500 plus 30 per cent. of the
exceeds Rs. 10,00,000                 amount  by  which  the  total  income
                                      exceeds Rs.10,00,000.

(II) In the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year,—

Rates of income-tax

    (1) where the total income does   Nil;
not exceed Rs. 3,00,000
    (2)  where  the  total  income    5 per cent. of the amount by which the
exceeds  Rs.  3,00,000  but  does  not total income exceeds Rs. 3,00,000;
exceed Rs. 5,00,000
    (3)  where  the  total  income    Rs.10,000  plus  20  per  cent.  of  the
exceeds  Rs.  5,00,000  but  does  not amount  by  which  the  total  income
exceed Rs. 10,00,000                  exceeds Rs. 5,00,000;
    (4)  where  the  total  income    Rs. 1,10,000 plus 30 per cent. of the
exceeds Rs. 10,00,000                 amount  by  which  the  total  income
                                      exceeds Rs.10,00,000.

(III) In the case of every individual, being a resident in India, who is of the

age of eighty years or more at any time during the previous year,—

Rates of income-tax

Nil;

(1) where the total income does

not exceed Rs. 5,00,000

20 per cent. of the amount by which the total income exceeds Rs. 5,00,000;

(2) where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000

(3) where the total income

exceeds Rs. 10,00,000

Rs. 1,00,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 10,00,000.

108 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the Income-tax Act, shall be increased by a surcharge for the purposes of the Union, calculated, in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act,—

(a) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent. of such income-tax;

(b) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding one crore rupees, but not exceeding two crore rupees, at the rate of fifteen per cent. of such income-tax;

(c) having a total income (excluding the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of twenty-five per cent. of such income-tax;

(d) having a total income (excluding the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding five crore rupees, at the rate of thirty-seven per cent. of such income-tax; and

(e) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding two crore rupees but is not covered under clauses (c) and (d), at the rate of fifteen per cent. of such income-tax:

Provided that in case where the total income includes any income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act, the rate of surcharge on the amount of income-tax computed in respect of that part of income shall not exceed fifteen per cent.:

Provided further that in case of an association of persons consisting of only companies as its members, the rate of surcharge on the amount of income-tax shall not exceed fifteen per cent.:

Provided also that in the case of persons mentioned above having total income

exceeding,—

(a) fifty lakh rupees but not exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of fifty lakh rupees by more than the amount of income that exceeds fifty lakh rupees;

(b) one crore rupees but does not exceed two crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;

(c) two crore rupees but does not exceed five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income ofNo. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 109 ———————————————————————————————— two crore rupees by more than the amount of income that exceeds two crore rupees;

(d) five crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of five crore rupees by more than the amount of income that exceeds five crore rupees.

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

    (1) where the total income does    10 per cent. of the total income;
not exceed Rs.10,000
    (2)  where  the  total  income     Rs.  1,000  plus  20  per  cent.  of  the
exceeds  Rs.10,000  but  does  not     amount  by  which  the  total  income
exceed Rs. 20,000                      exceeds Rs.10,000;
    (3)  where  the  total  income     Rs.  3,000  plus  30  per  cent.  of  the
exceeds Rs. 20,000                     amount  by  which  the  total  income
                                       exceeds Rs. 20,000.

Surcharge on income-tax

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of seven per cent. of such income-tax;

(b) having a total income exceeding ten crore rupees, at the rate of

twelve per cent. of such income-tax:

Provided that in the case of every co-operative society having total income exceeding one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided further that in the case of every co-operative society having a total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the Income-tax Act shall in the case of every firm having a total110 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 ————————————————————————————————— income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such income-tax:

Provided that in the case of every firm mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the Income-tax Act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such income-tax:

Provided that in the case of every local authority mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph E

In the case of a company,—

Rates of income-tax

I. In the case of a domestic company,—

25 per cent. of the total income;

(i) where its total turnover or the gross receipt in the previous year 2021-22 does not exceed four hundred crore rupees

(ii) other than that referred to in item (i) 30 per cent. of the total

income.

II. In the case of a company other than a domestic company,—

50 per cent.;

(i) on so much of the total income as

consists of,—

(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976; or

(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976,No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 111 ———————————————————————————————— 40 per cent.

and where such agreement has, in either case, been approved by the Central Government (ii) on the balance, if any, of the total

income

Surcharge on income-tax

(i) in the case of every domestic company,––

(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of

twelve per cent. of such income-tax;

(ii) in the case of every company other than a domestic company,––

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of two per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of five

per cent. of such income-tax:

Provided that in the case of every company having a total income exceeding one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided further that in the case of every company having a total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

PART II

RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections 193, 194A, 194B, 194BA, 194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-tax Act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to the deduction at the following rates:––

Rate of

income-tax

1. In the case of a person other than a company—

(a) where the person is resident in India—

10 per cent.;

(i) on income by way of interest other than

"Interest on securities"

30 per cent.;

(ii) on income by way of winnings from lotteries, puzzles, card games and other games of any sort (other than winnings from online games)

30 per cent.;

(iii) on income by way of winnings from

horse races112 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 ————————————————————————————————— 30 per cent.;

(iv) on income by way of net winnings from

online games

5 per cent.;

(v) on income by way of insurance

commission

10 per cent.;

(vi) on income by way of interest payable

on—

(A) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;

(B) any debentures issued by a company where such debentures are listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and the rules made thereunder;

(C) any security of the Central or State

Government;

(vii) on any other income 10 per cent.;

(b) where the person is not resident in India—

(i) in the case of a non-resident Indian—

(A) on any investment income 20 per cent.;

(B) on income by way of long-term capital gains referred to in section 115E, for any transfer which takes place––

(I) before the 23rd day of July, 2024 10 per cent.;

(II) on or after the 23rd day of 12.5 per cent.;

July, 2024

(BA) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of section 112, for any transfer which takes place—

(I) before the 23rd day of July 2024 10 per cent.; 12.5 per cent.; (II) on or after the 23rd day of

July 2024 (C) on income by way of long-term capital gains referred to in section 112A exceeding one lakh twenty-five thousand rupees, for any transfer which takes place––

(I) before the 23rd day of July, 2024 10 per cent.;

12.5 per cent.;

(II) on or after the 23rd day of

July, 2024

(D) on other income by way of long- term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10], for any transfer which takes place––No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 113 ———————————————————————————————— (I) before the 23rd day of July, 2024 20 per cent.;

12.5 per cent.;

(II) on or after the 23rd day of

July, 2024

(E) on income by way of short-term capital gains referred to in section 111A, for any transfer which takes place––

(I) before the 23rd day of July, 2024 15 per cent.;

20 per cent.;

(II) on or after the 23rd day of

July, 2024

20 per cent.;

(F) on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in section 194LB or section 194LC)

20 per cent.;

(G) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of section 115A of the Income-tax Act, to a person resident in India

20 per cent.;

(H) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

20 per cent.;

(I) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter114 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 ————————————————————————————————— included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

30 per cent.;

(J) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (other than winnings from online games)

30 per cent.;

(K) on income by way of winnings from

horse races

30 per cent.;

(L) on income by way of net winnings

from online games

10 per cent.;

(M) on the income by way of dividend, referred to in the proviso to sub-clause (A) of clause (a) of sub-section (1) of section 115A

20 per cent.;

(N) on income by way of dividend other than the income referred to in sub-item (b)(i)(M)

(O) on the whole of the other income 30 per cent.;

(ii) in the case of any other person—

20 per cent.;

(A) on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in section 194LB or section 194LC)

20 per cent.;

(B) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, in respect of any computer software referred to in the second proviso to sub-section (1A) of section 115A of the Income-tax Act, to a person resident in India

20 per cent.;

(C) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(ii)(B)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy for the timeNo. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 115 ———————————————————————————————— being in force, of the Government of India, the agreement is in accordance with that policy

20 per cent.;

(D) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

30 per cent.;

(E) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (other than winnings from online games)

30 per cent.;

(F) on income by way of winnings from

horse races

30 per cent.;

(G) on income by way of net winnings

from online games

(H) on income by way of short-term capital gains referred to in section 111A, for any transfer which takes place––

(I) before the 23rd day of July, 2024 15 per cent.;

20 per cent.;

(II) on or after the 23rd day of

July, 2024

(I) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of section 112, for any transfer which takes place—

(I) before the 23rd day of July, 2024 10 per cent.;

12.5 per cent.;

(II) on or after the 23rd day of

July, 2024

(J) on income by way of long-term capital gains referred to in section 112A exceeding one lakh twenty-five thousand rupees, for any transfer which takes place––

(I) before the 23rd day of July, 2024 10 per cent.;

12.5 per cent.;

(II) on or after the 23rd day of

July, 2024

(K) on income by way of other long-term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10], for any transfer which takes place—

(I) before the 23rd day of July, 2024 20 per cent.;

12.5 per cent.;

(II) on or after the 23rd day of

July, 2024116 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 ————————————————————————————————— 10 per cent.;

(L) on income by way of dividend, referred to in the proviso to sub-clause (A) of clause (a) of sub-section (1) of section 115A

20 per cent.;

(M) on income by way of dividend other than the income referred to in sub-item (b)(ii)(L)

(N) on the whole of the other income 30 per cent.

2. In the case of a company—

(a) where the company is a domestic company—

50 per cent.;

(A) where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976

20 per cent.;

(B) where the agreement is made after

the 31st day of March, 1976

(viii) on income by way of short-term capital gains referred to in section 111A, for any transfer which takes place––

(I) before the 23rd day of July, 2024 15 per cent.;

(II) on or after the 23rd day of July, 2024 20 per cent.;

(ix) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of section 112, for any transfer which takes place—

(I) before the 23rd day of July, 2024 10 per cent.;

(II) on or after the 23rd day of July, 2024 12.5 per cent.;

(x) on income by way of long-term capital gains referred to in section 112A exceeding one lakh twenty-five thousand rupees, for any transfer which takes place––

(I) before the 23rd day of July, 2024 10 per cent.;

118 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

(II) on or after the 23rd day of July, 2024 12.5 per cent.;

(xi) on income by way of other long-term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10], for any transfer which takes place––

(I) before the 23rd day of July, 2024 20 per cent.;

(II) on or after the 23rd day of July, 2024 12.5 per cent.;

10 per cent.;

(xii) on income by way of dividend, referred to in the proviso to sub-clause (A) of clause (a) of sub-section (1) of section 115A

20 per cent.;

(xiii) on income by way of dividend other

than the income referred to in item (b)(xii)

(xiv) on any other income 35 per cent.

Explanation.—For the purposes of item 1(b)(i) of this Part, "investment income" and "non-resident Indian" shall have the meanings respectively assigned to them in Chapter XII-A of the Income-tax Act.

Surcharge on income-tax

The amount of income-tax deducted in accordance with the provisions of––

(i) item 1 of this Part, shall be increased by a surcharge, for the purposes

of the Union,––

I. at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111A, 112 and 112A of the Income-tax Act) paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees;

II. at the rate of fifteen per cent. of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111A, 112 and 112A of the Income-tax Act) paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed two crore rupees;

III. at the rate of twenty-five per cent. of such tax, where the income or the aggregate of such incomes (excluding the income by way of dividend or income under the provisions of sections 111A, 112 and 112A of the Income-tax Act) paid or likely to be paid and subject to the deduction exceeds two crore rupees but does not exceed five crore rupees;

IV. at the rate of thirty-seven per cent. of such tax, where the income or the aggregate of such incomes (excluding the income by way of dividend or income under the provisions of sections 111A,No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 119 ———————————————————————————————— 112 and 112A of the Income-tax Act) paid or likely to be paid and subject to the deduction exceeds five crore rupees; and

V. at the rate of fifteen per cent. of such tax, where the income or the aggregate of such incomes (including the income by way of dividend or income under the provisions of sections 111A, 112 and 112A of the Income-tax Act) paid or likely to be paid and subject to the deduction exceeds two crore rupees, but is not covered under sub-clauses III and IV:

Provided that in case where the total income includes any income by way of dividend or income under the provisions of sections 111A, 112 and 112A of the Income-tax Act, the rate of surcharge on the amount of income-tax deducted in respect of that part of income shall not exceed fifteen per cent.:

Provided further that where the income of such person is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax Act, the rate of surcharge shall not exceed twenty-five per cent.;

(b) in the case of every co-operative society, being a non-resident,

calculated,––

I. at the rate of seven per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees;

II. at the rate of twelve per cent. where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees;

consisting of only companies as its members, calculated,––

I. at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds fifty lakh rupees but does not exceed one crore rupees;

II. at the rate of fifteen per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;

(d) in the case of every firm, being a non-resident, calculated at the rate of twelve per cent., where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;

(ii) item 2 of this Part shall be increased by a surcharge, for the purposes of the Union, in the case of every company other than a domestic company, calculated,––

(a) at the rate of two per cent. of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees; and

(b) at the rate of five per cent. of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees.'.

120 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

PART III

RATES FOR CHARGING INCOME-TAX IN CERTAIN CASES, DEDUCTING INCOME-TAX FROM INCOME CHARGEABLE UNDER THE HEAD "SALARIES" AND COMPUTING "ADVANCE TAX"

In cases in which income-tax has to be charged under sub-section (4) of section 172 of the Income-tax Act or sub-section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the said Act or deducted from, or paid on, from income chargeable under the head "Salaries" under section 192 of the said Act or deducted under section 194P of the said Act or in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" [not being "advance tax" in respect of any income chargeable to tax under Chapter XII or Chapter XII-A or income chargeable to tax under section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the said Act at the rates as specified in that Chapter or section or surcharge, wherever applicable, on such "advance tax" in respect of any income chargeable to tax under section 115A or section 115AB or section 115AC or section 115ACA or section 115AD or section 115B or section 115BA or section 115BAA or section 115BAB or section 115BAC or section 115BAD or section 115BAE or section 115BB or section 115BBA or section 115BBC or section 115BBE or section 115BBF or section 115BBG or section 115BBH or section 115BBI or section 115BBJ or section 115E or section 115JB or section 115JC] shall be charged, deducted or computed at the following rate or rates:—

Paragraph A

Rates of income-tax

Nil;

(1) where the total income does not exceed Rs. 2,50,000

(2) where the total income exceeds Rs. 2,50,000 but does not exceed Rs. 5,00,000

5 per cent. of the amount by which the total income exceeds Rs. 2,50,000;

(3) where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000

Rs.12,500 plus 20 per cent. of the amount by which the total income exceeds Rs. 5,00,000;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,12,500 plus 30 per cent. of the amount by which the total income exceeds Rs.10,00,000.

(II) In the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year,—

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 121 ————————————————————————————————

Rates of income-tax

Nil;

(1) where the total income does not exceed Rs. 3,00,000

(2) where the total income exceeds Rs. 3,00,000 but does not exceed Rs. 5,00,000

5 per cent. of the amount by which the total income exceeds Rs. 3,00,000;

(3) where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000

Rs.10,000 plus 20 per cent. of the amount by which the total income exceeds Rs. 5,00,000;

(4) where the total income exceeds Rs. 10,00,000

Rs. 1,10,000 plus 30 per cent. of the amount by which the total income exceeds Rs.10,00,000.

(III) In the case of every individual, being a resident in India, who is of

the age of eighty years or more at any time during the previous year,—

Rates of income-tax

where the total income does Nil; not exceed Rs. 5,00,000

20 per cent. of the amount by which the total income exceeds Rs. 5,00,000;

where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000

where the total income exceeds Rs. 10,00,000

Rs. 1,00,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 10,00,000.

Surcharge on income-tax

(b) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of fifteen per cent. of such income-tax;

122 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

(e) having a total income (including the income by way of dividend or income under the provisions of section 111A, section 112 and section 112A of the Income-tax Act) exceeding two crore rupees, but is not covered under clauses (c) and (d), shall be applicable at the rate of fifteen per cent. of such income-tax:

Provided further that in case of an association of persons consisting of only companies as its members, the rate of surcharge on the amount of income-tax shall not exceed fifteen per cent.:

Provided also that in the case of persons mentioned above having

total income exceeding,—

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

10 per cent. of the total income;

(1) where the total income does not exceed Rs.10,000

Rs. 1,000 plus 20 per cent. of the amount by which the total income exceeds Rs.10,000;

(2) where the total income exceeds Rs.10,000 but does not exceed Rs. 20,000

(3) where the total income exceeds Rs. 20,000

Rs. 3,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 20,000.

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 123 ————————————————————————————————

Surcharge on income-tax

(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent. of such income-tax;

(b) having a total income exceeding ten crore rupees, at the rate of twelve per cent.:

Provided further that in the case of every co-operative society having total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the Income-tax Act, shall, in the case of every firm, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such income-tax:

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the Income-tax Act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such income-tax:

124 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

Paragraph E

In the case of a company,—

Rates of income-tax

I. In the case of a domestic company,—

25 per cent. of the total income;

(i) where its total turnover or the gross receipt in the previous year 2022-23 does not exceed four hundred crore rupees

30 per cent. of the total income.

(ii) other than that referred

to in item (i)

II. In the case of a company other than a domestic company,—

(i) on so much of the total income as

50 per cent.;

consists of,—

and where such agreement has, in either case, been approved by the Central Government

(ii) on the balance, if any, of the total 35 per cent.

income

Surcharge on income-tax

(i) in the case of every domestic company,––

(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of twelve per cent. of such income-tax;

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 125 ————————————————————————————————

(ii) in the case of every company other than a domestic company,––

(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of two per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of five per cent. of such income-tax:

PART IV

[See section 2(13)(c)]

RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME

Rule 1.—Agricultural income of the nature referred to in sub-clause (a) of clause (1A) of section 2 of the Income-tax Act shall be computed as if it were income chargeable to income-tax under that Act under the head "Income from other sources" and the provisions of sections 57 to 59 of that Act shall, so far as may be, apply accordingly:

Provided that sub-section (2) of section 58 shall apply subject to the modification that the reference to section 40A therein shall be construed as not including a reference to sub-sections (3), (3A) and (4) of section 40A.

Rule 2.—Agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (1A) of section 2 of the Income-tax Act [other than income derived from any building required as a dwelling-house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to income-tax under that Act under the head "Profits and gains of business or profession" and the provisions of sections 30, 31, 32, 36, 37, 38, 40, 40A [other than sub-sections (3), (3A) and (4) thereof], 41, 43, 43A, 43B and 43C of the Income-tax Act shall, so far as may be, apply accordingly.

Rule 3.—Agricultural income of the nature referred to in sub-clause (c) of clause (1A) of section 2 of the Income-tax Act, being income derived from any building required as a dwelling-house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income-tax under that Act under the head "Income from house property" and the provisions of sections 23 to 27 of that Act shall, so far as may be, apply accordingly.

Rule 4.—Notwithstanding anything contained in any other provisions of these rules, in a case—

(a) where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with rule 8 of the Income-tax Rules, 1962, and sixty per cent. of such income shall be regarded as the agricultural income of the assessee;

126 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

(b) where the assessee derives income from sale of centrifuged latex or cenex or latex based crepes (such as pale latex crepe) or brown crepes (such as estate brown crepe, re-milled crepe, smoked blanket crepe or flat bark crepe) or technically specified block rubbers manufactured or processed by him from rubber plants grown by him in India, such income shall be computed in accordance with rule 7A of the Income-tax Rules, 1962, and sixty-five per cent. of such income shall be regarded as the agricultural income of the assessee;

(c) where the assessee derives income from sale of coffee grown and manufactured by him in India, such income shall be computed in accordance with rule 7B of the Income-tax Rules, 1962, and sixty per cent. or seventy-five per cent., as the case may be, of such income shall be regarded as the agricultural income of the assessee.

Rule 5.—Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income-tax Act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.

Rule 6.—Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income:

Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income.

Rule 7.—Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.

Rule 8.—(1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2024, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 2016 or the 1st day of April, 2017 or the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021, or the 1st day of April, 2022, or the 1st day of April, 2023, is a loss, then, for the purposes of sub-section (2) of section 2 of this Act,—

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2016, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2017 or the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022, or the 1st day of April, 2023,No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 127 ———————————————————————————————— (ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2017, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022, or the 1st day of April, 2023,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2018, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022, or the 1st day of April, 2023,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2019, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022, or the 1st day of April, 2023,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2020, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2021 or the 1st day of April, 2022, or the 1st day of April, 2023,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2021, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2022, or the 1st day of April, 2023,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2022, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2023,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2023,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 2024.

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2025, or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 2017 or the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024, is a loss, then, for the purposes of sub-section (10) of section 2 of this Act,—

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2017, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024,128 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 ————————————————————————————————— (ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2018, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2019, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2020, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2021, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2022 or the 1st day of April, 2023, or the 1st day of April, 2024,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2022, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2023, or the 1st day of April, 2024,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2023, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2024,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2024,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 2025.

(3) Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2) shall entitle any person, other than the person incurring the loss, to have it set off under sub-rule (1) or, as the case may be, sub-rule (2).

(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in the First Schedule to the Finance Act, 2016 (28 of 2016) or the First Schedule to the Finance Act, 2017 (7 of 2017) or the First Schedule to the Finance Act, 2018 (13 of 2018) or the First Schedule to the Finance (No. 2) Act, 2019 (23 of 2019) or the First Schedule to the Finance Act, 2020 (12 of 2020) or the First Schedule to the Finance Act, 2021 (13 of 2021) or the First Schedule to the Finance Act, 2022 (6 of 2022) or the First Schedule to the Finance Act, 2023 (8 of 2023) shall be set off under sub-rule (1) or, as the case may be, sub-rule (2).

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 129 ————————————————————————————————

Rule 9.––Where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil.

Rule 10.––The provisions of the Income-tax Act relating to procedure for assessment (including the provisions of section 288A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.

Rule 11.––For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same powers as he has under the Income-tax Act for the purposes of assessment of the total income.

130 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

THE SECOND SCHEDULE

(See section 105)

Notification

Amendment

number to be

Period of effect of amendment amended

(1)

(2)

(3)

1st day of April, In the said notification, in the Annexure, for the conditions,

G.S.R. number

2023 to 10th day of the following conditions shall be substituted, namely:––

356(E), dated

May, 2023 (both 10th May,

Conditions

days inclusive).

2023

[37/2023-

"(a) Importer produces to the Deputy Commissioner or

Customs, dated the Assistant Commissioner of Customs, as the case may be,

10th May,

a valid Tariff Rate Quota (TRQ) authorisation for the

2023].

Financial Year 2022-23 allotted by Directorate General of

Foreign Trade;

(b) The duty and cess benefit under the aforesaid valid TRQ authorisation shall be restricted only to the extent of

unutilised quota which is not used to claim such benefit

under notification No. 30/2022-Customs, dated the

24th May, 2022, or under this notification from 11th

May, 2023 and up to 30th June, 2023 (both days inclusive);

issued on or before 31st March, 2023;

(d) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant

procedure as specified in the Hand Book of

Procedures, 2015-20 or 2023, as applicable; and

(e) The TRQ authorisation shall contain the name and address of the importer, IEC code, Customs notification No.,

sub-heading or tariff item as applicable, quantity and validity

period of certificate.".

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 131 ————————————————————————————————

THE THIRD SCHEDULE

[See section 111(a)]

In the First Schedule to the Customs Tariff Act,––

(i) in Chapter 39, for the entry in column (4) occurring against all the tariff items of headings 3920 and 3921, the entry "25%" shall be substituted;

(ii) in Chapter 66, for the entry in column (4) occurring against the tariff item 6601 10 00, the entry "20% or Rs. 60 per piece, whichever is higher" shall be substituted;

(iii) in Chapter 98, for the entry in column (4) occurring against tariff item 9802 00 00, the entry "150%" shall be substituted.

132 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

THE FOURTH SCHEDULE

[See section 111(b)]

In the Customs Tariff Act, in the First Schedule,––

Description of goods Unit Rate of duty Tariff Item

Standard Preferential

(2)

(3) (4) (5) (1) (1) in Chapter 19, in heading 1905,

(i) for sub-heading 1905 32, tariff item 1905 32 11 and tariff item 1905 32 19 and the entries relating thereto, the following shall be substituted, namely:—

"1905 32 -- Waffles and wafers: 1905 32 11 --- Coated with chocolate or containing chocolate kg. 30% -";

(ii) in sub-heading 1905 90, after tariff item 1905 90 40 and the entries relating thereto, the following shall be inserted, namely:—

"--- Communion wafers:

kg. 30% -";

1905 90 51 ---- Coated with chocolate or containing chocolate kg. 30% - 1905 90 59 ---- Other

(2) in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 20 and 2008 19 30, the entry "150%" shall be substituted;

(3) in Chapter 27,––

(i) in Supplementary Note, after sub-note (k), the following sub-note shall be inserted, namely:—

'(l) for the purposes of tariff item 2710 19 33, the term "Blended Aviation turbine fuel" means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.';

(ii) after tariff item 2710 19 32 and the entries relating thereto, the following shall be inserted, namely:—

"2710 19 33 ---- Blended Aviation turbine fuel kg. 5% -";

(4) in Chapter 29,––

(i) after sub-heading note 2, the following Supplementary Note shall be inserted, namely:—

'Supplementary Note:

For the purposes of tariff item 2906 11 10, the term "Natural Menthol" means an organic compound (C10H20O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes.';

(ii) for tariff item 2906 11 00 and the entries relating thereto, the following shall be substituted, namely:—

"2906 11 -- Menthol: 2906 11 10 --- Natural Menthol 2906 11 90 --- Other

kg. 7.5% - kg. 7.5% -";

(iii) tariff item 2922 29 33 and the entries relating thereto shall be omitted;

(iv) after tariff item 2924 29 70 and the entries relating thereto, the following shall be inserted, namely:—

"2924 29 80 --- Paracetamol

kg. 7.5% -";

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 133 ————————————————————————————————

(5) in Chapter 38,––

(i) for the entry in column (2) occurring against tariff item 3818 00 10, the following shall be substituted, namely:—

"--- Undiffused silicon wafers";

(ii) after tariff item 3818 00 10 and the entries relating thereto, the following shall be inserted, namely:—

"3818 00 20 --- Silicon carbide epitaxial thin film on substrate kg. Free - 3818 00 30 --- Gallium nitride epitaxial thin film on substrate kg. Free -";

(6) in Chapter 39,––

(i) after tariff item 3920 10 92 and the entries relating thereto, the following shall be inserted, namely:—

"3920 10 93 ---- Armour for ballistic protection kg. 25% -";

(ii) after tariff item 3921 90 26 and the entries relating thereto, the following shall be inserted, namely:—

"3921 90 27 ---- Architectural membrane kg. 25% -";

(7) in Chapter 57,––

(i) after Note 2, the following Supplementary Note shall be inserted, namely:—

'Supplementary Note:

For the purposes of tariff items 5703 29 22, 5703 39 31, 5703 39 32, 5703 39 33 and 5703 39 39, the term "Special Finishes" means process of making the product with any one or more of the following properties such as fire resistant, fire retardant, chemical resistant, anti-static, dust resistant, anti-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc.';

(ii) in heading 5703,––

(a) for tariff item 5703 29 20 and the entries relating thereto, the following shall be substituted, namely:—

"--- 100% polyamide tufted velour, cut pile or loop pile

carpet mats :

- 5703 29 21 ---- With jute, rubber latex or PU foam backing

m² 20% or Rs.70 per sq. metre, whichever is higher

(b) after tariff item 5703 39 20 and the entries relating thereto, the following shall be inserted, namely:—

134 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

(8) in Chapter 63, after tariff item 6307 90 91 and the entries relating thereto, the following shall be inserted, namely:—

"6307 90 92 ---- Armour for ballistic protection u 10% -";

(9) in Chapter 65, after tariff item 6506 10 10 and the entries relating thereto, the following shall be inserted, namely:—

"6506 10 20 --- Headgear for ballistic protection u 10% -";

(10) in Chapter 69, for tariff item 6914 90 00 and the entries relating thereto, the following shall be substituted, namely:—

"6914 90 - Other : 6914 90 10 --- Armour for ballistic protection kg. 10% - 6914 90 90 --- Other

kg. 10% -";

(11) in Chapter 73, for tariff item 7308 10 00 and the entries relating thereto, the following shall be substituted, namely:—

"7308 10 - Bridges and bridge-sections : 7308 10 10 --- Portable bridge 7308 10 90 --- Other

u 15% - u 15% -";

(12) in Chapter 76, for tariff item 7610 90 20 and the entries relating thereto, the following shall be substituted, namely:—

"--- Parts of structures, not elsewhere specified :

      7610 90 21      ----  Portable bridge                                      kg.        10%               -
                                                                                 kg.        10%               -";
      7610 90 29      ----  Other
    (13) in Chapter 84,––
         (i) after tariff item 8412 29 10 and the entries relating thereto, the following shall be inserted, namely:—
      "8412 29 20      ---  Hydraulic systems for use in goods of Chapter 89     u         7.5%               -";
         (ii) for tariff item 8430 69 00 and the entries relating thereto, the following shall be substituted, namely:—
      "8430 69          --  Other :
      8430 69 10       ---  Mine plough machinery                                u         7.5%               -
      8430 69 90       ---  Other                                                u         7.5%               -";
         (iii) in sub-heading 8443 99,––
             (a)  for the entry in column (2) occurring against tariff item 8443 99 51, the entry " ---- Cartridges or
         toners, with print head assembly" shall be substituted;
             (b)  for the entry in column (2) occurring against tariff item 8443 99 52, the entry " ---- Cartridges or
         toners, without print head assembly" shall be substituted;
         (iv) after tariff item 8479 89 70 and the entries relating thereto, the following shall be inserted, namely: —
      "8479 89 80      ---    Machinery for use in goods of Chapter 88 or 89     u         7.5%               -";
    (14) in Chapter 85, for tariff item 8537 10 00 and the entries relating thereto, the following shall be substituted,
namely:—
      "8537 10           -  For a voltage not exceeding 1,000 V :
      8537 10 10       ---  For use in goods of Chapter 88 or 89 or 93           kg.        15%               -
      8537 10 90       ---  Other                                                kg.        15%               -";

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 135 ————————————————————————————————

(15) in Chapter 87,––

(i) after sub-heading note 1, the following Supplementary Note shall be inserted, namely:—

'Supplementary Note:

For the purposes of tariff item 8711 60 80, the term "E-bicycle or battery operated pedal assisted vehicle" means vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kW and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.';

(ii) for tariff item 8705 90 00 and the entries relating thereto, the following shall be substituted, namely:—

"8705 90 - Other : 8705 90 10 --- Lorries (Trucks) fitted with bridging systems u 10% - 8705 90 90 --- Other

u 10% -";

(iii) after tariff item 8711 60 30 and the entries relating thereto, the following shall be inserted, namely:—

"8711 60 80 --- E-bicycle or battery-operated pedal assisted u 100% -";

vehicle

(16) in Chapter 88, for tariff item 8807 30 00 and the entries relating thereto, the following shall be substituted, namely:—

"8807 30 - Other parts of aeroplanes, helicopters or

unmanned aircraft :

      8807 30 10       ---  Of aeroplanes  helicopters                          kg.       2.5%              -
      8807 30 20       ---  Of unmanned aircraft                                kg.       2.5%              -";
    (17) in Chapter 89, for tariff item 8906 90 00 and the entries relating thereto, the following shall be substituted,
namely:—
      "8906 90          -   Other :
      8906 90 10       ---  Patrol or surveillance boat, air-cushion vehicle,   u        10%                -
                            remote-operated vehicle
      8906 90 90       ---  Other                                               u        10%                -";
    (18) in Chapter 93, for tariff item 9305 99 00 and the entries relating thereto, the following shall be substituted,
namely:—
      "9305 99          --  Other :
      9305 99 10       ---  Of goods of heading 9304                            kg.       10%               -
      9305 99 90       ---  Other                                               kg.       10%               -".

136 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-14 —————————————————————————————————

THE FIFTH SCHEDULE

(See section 112)

Amendment Date of effect of amendment Notification number and date

(1)

(2)

(3)

In the said notification, in the ANNEXURE, in Condition

No.43, under heading "Conditions", in clause (b),––

29th day of June, 2017.

(i) for the words "a term of one hundred and twenty-six months", the words "a term of one hundred and sixty-two months" shall be substituted; and

G.S.R. 163(E), dated the 17th March, 2012 [12/2012-Central Excise, dated 17th March, 2012]

(ii) for the words "with in a period of one hundred and twenty months", the words "within a period of one hundred and fifty-six months" shall be substituted.

No. 12-14] The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. 137 ————————————————————————————————

THE SIXTH SCHEDULE (See section 113)

Sl. No.

Amendment Date of effect of amendment Notification number and date

(1) (2)

(3)

(4)

In the said Notification,––

30th day of June, 2017.

(i) in the preamble,––

1. G.S.R.794(E), dated the 30th June, 2017 [12/2017-Central Excise, dated the 30th June, 2017].

(a) after the words, figures and brackets "the Central Excise Act, 1944 (1 of 1944)", the words, figures and brackets "read with section 83 of the Finance Act, 2010 (14 of 2010)" shall be inserted;

(b) after the words "Central Excise Act", the words "and Clean Environment Cess leviable thereon under the said Finance Act" shall be inserted;

(ii) after clause (b), the following clause shall be

inserted, namely:––

"(c) the appropriate goods and services tax compensation cess, wherever applicable, shall be payable on such goods, if cleared on or after the 1st July, 2017 as leviable on such goods under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).".

Sd/-

DR. RAJIV MANI,

Secretary to the Govt. of India.

20% or Rs.70 per sq. metre, whichever is higher 5703 29 22 ---- With ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes 5703 29 29 ---- Other -”; m 20% or Rs.70 per sq. metre, whichever is higher “--- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes: 5703 39 31 ---- Of 100% polypropylene m 20% or Rs. 55 per sq. - metre, whichever is higher 5703 39 32 ---- Of 100% polyester m 20% or Rs. 55 per sq. - metre, whichever is higher 5703 39 33 ---- Of 100% polyethylene m 20% or Rs. 55 per sq. - metre, whichever is higher 5703 39 39 ---- Other m 20% or Rs.55 per sq. -”; metre, whichever is higher ↩