Servants of Knowledge
Jammu and Kashmir Gazette · Government of Jammu and Kashmir

Jammu and Kashmir Gazette, No. 21, 20 August 2026

Published 20 August 2026

Gazette no.
21
Identifier
in.gazette.jammuandkashmir.2026-08-20.21
Languages
English, Urdu
Published at
Original source ↗
This is a long issue. The text shown below is complete, but full-text search covers its opening section only.

click here for IIIF manifest

REGD NO. JK––33

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

Vol. 139] Srinagar, Thu., the 20th August, 2026/29th Srav., 1948. [ No. 21

CONTENTS English Pages Vernacular pages
PART I-A– Appointments, promotions, transfers leave of absence sanctioned by the Governor, Government and the Ministers .... PART I-B– Notifications, Communiques and General Orders by the Government and the Ministers .... PART II-A– Appointments, promotions, transfers leave of absence sanctioned by Heads of Departments .... PART II- B– Notifications, Notices and Orders by Heads of Departments, Provincial Magistrates and other officers competent to issue public notices under any law or rule .... PART II-C– Notifications, Notices and Orders by Election Commission of India, Chief Electoral Officer, Jammu and Kashmir and other Officers of the Department, Election Petitions Judgements of Election Tribunal .... PART III– Laws, Regulations and Rules passed thereunder .... PART IV– Reprints from the Government of India Gazette or Gazettes of others Governments.... PART V– Information and Statistics .... (a) Rates and prices in the State.... (b) Rates and wages .... (c) Crop Report and Forecasts .... (d) Whether Observations .... (e) Vital Statistics .... SUPPLEMENT-A– Trade Monthly Imports and Exports from the State .... SUPPLEMENT-B– Police .... SUPPLEMENT-C– Advertisements .... and 208-214 129-162 and Heads, 5159-5456 and 7 3-76

Printed at the Government Press, Srinagar.

208 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

PART I-A

Jammu & Kashmir Government–Orders

_________

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

Notification

No. 1641 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Zubair Ahmad Sheikh S/o Gulam Ahmad Sheikh R/o Palpora Banpora, Tehsil & District Anantnag vide Notification No. 676 of 2021/RG/LP dated 05.07.2021 has been declared as Absolute/Final.

By order.

———

Notification

No. 1640 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Riyaz Ahmed Itoo S/o Gulam Mohammad Itoo R/o Nagam Tehsil Kokernag District Anantnag vide Notification No. 540 dated 02.08.2016 has been declared as Absolute/Final.

By order.

———

Notification

No. 1639 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Ubaid Ur Rehman S/o Abdul Rehman Lone R/o Nagam, Tehsil D.H Pora District Kulgam vide Notification No. 2719 of 2025/RG/LP Dated 22.08.2025 has been declared as Absolute/Final.

By order.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 209

Notification

No. 1638 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Shabanum Zehra D/o Bashir Ahmad Bhat R/o Wahadatpura Tehsil & District Budgam vide Notification No. 850 of 2025/RG/LP Dated 13.03.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1637 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Sabreena Bano D/o Mohd Yousuf Bhat R/o Bemina Garipora, Tehsil & District Budgam vide Notification No. 2379 of 2025/RG/LP dated 22.07.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1636 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Snobar Akhter D/o Mohammad Yaqoob Rather R/o Watragam, Tehsil Wagoora, District Baramulla vide Notification No. 2701 of 2025/RG/LP dated 22.08.2025 has been declared as Absolute/Final.

By order.

–––––

Notification

No. 1635 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Pandit Wajahat Bashir S/o Bashir Ahmad Pandit R/o Lajoora, Tehsil & District Pulwama vide Notification No. 2356 of 2025/RG/LP dated 19.07.2025 has been declared as Absolute/Final.

By order.

———

210 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Notification

No. 1634 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Najla Nabi Shah D/o Ghulam Nabi Shah R/o Syed Colony, Habak Zakura Crossing Tehsil North District Srinagar vide Notification No. 3679 of 2025/RG/LP dated 04.12.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1633 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Nazima Naseer D/o Naseer Ahmad Wani R/o Bandgam Near Jamia Masjid Wani Mohalla, Tehsil Magam, District Budgam vide Notification No. 2010 of 2025/RG/LP Dated 17.06.2025 has been declared as Absolute/Final.

By order.

Notification

No. 1632 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Masuma Jan D/o Mohammad Yaseen Khan R/o Khan Mohalla Vizer Tehsil Wagoora District Baramulla vide Notification No. 3992-A of 2025/RG/LP dated 31.12.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1631 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Farhat Mursaleen Qadri D/o Haji Sonaullah Qadri R/o Raipora Palhallan, Tehsil Pattan, District Baramulla vide Notification No. 2653 of 2025/RG/LP dated 21.08.2025 has been declared as Absolute/Final.

By order.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 211

Notification

No. 1630 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Azhar Mehmood Malik S/o Mohd Saleem R/o Saiklu Tehsil Mandi, District Poonch vide Notification No. 2895 of 2025/RG/LP dated 10.09.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1629 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Aaqib Majid S/o Abdul Majid Paul R/o Hardu Chatti, Tehsil Checkpora, District Budgam vide Notification No. 2272 of 2025/RG/LP dated19.07.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1628 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Zeenat Yousuf D/o Mohd Yousuf Mir R/o Nillah Najwan, Kangan, Tehsil Kangan, Ganderbal vide Notification No. 1259 of 2023/RG/LP dated 06.06.2023 has been declared as Absolute/Final.

By order.

———

Notification

No. 1627 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Zarka Javid D/o Javid Ahmad Khan R/o Kashi Mohalla Batamaloo, Tehsil Central Shalteng, District Srinagar vide Notification No. 2096 of 2025/RG/LP dated 18.06.2025 has been declared as Absolute/Final.

By order.

———

212 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Notification

No. 1626 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Ms. Zainab Jahan Ara D/o Nazir Ahmad Khan R/o Gundiqasir Tehsil & District Bandipora vide Notification No. 3433 of 2025/RG/LP dated 13.11.2025 has been declared as Absolute/Final.

By order.

———

Notification

No. 1525 of 2026/RG/LP Dated : 13-07-2026

Provisional admission as an Advocate, granted under the Advocates Act, 1961 in favour of Mr. Zubair Ahmad Chopan S/o Shabir Ahmad Chopan R/o Hyhama Batpora Chopan Mohalla Tehsil & District Kupwara vide Notification No. 730 of 2026/RG/LP dated 06.04.2026 has been declared as Absolute/Final.

By order.

Sd/-

SYED MUJTABA HUSSAIN,

Registrar Administration.

———

HIGH COURT OF JAMMU & KASHMIR AND LADAKH

(Office of the Registrar General at Srinagar)

Subject :—Amendment to the Jammu and Kashmir Ministerial and other Staff of the Subordinate Courts (Recruitment and Conditions of Service) Rules, 2016.

———

Notification

No. : 1788 of 2026/RG/NG Dated : 10-08-2026No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 213 (hereinafter referred as "Rules of 2016") as amended from time to time, in the following manner :—

I. Entry No. 11 of Schedule-A appended to the Rules of 2016 is

hereby recast as under :

S. No. Category Grade Jammu Kashmir Total No. of posts Cadre
11. Head Assistant 35600-112800 123 123 246 Divisional

II. Entry No. 14 of Schedule-A appended to the Rules of 2016 is

hereby recast as under :

S. No. Category Grade Jammu Kashmir Total No. of posts Cadre
14. Steno-Typist 29200-92300 66 61 127 Divisional

III. Entry No. 18 of Schedule-A appended to the Rules of 2016 is

hereby recast as under :

S. No. Category Grade Jammu Kashmir Total No. of posts Cadre
18. Junior Assistant 25500-81100 336 316 652 Divisional

IV. Entry No. 29 of Schedule-A appended to the Rules of 2016 is

hereby recast as under :

S. No. Category Grade Jammu Kashmir Total No. of posts Cadre
29. Office Assistant 14800-47100 173 193 366 District
214 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Note :— (1) The nomenclature of Orderly has been changed to Office Assistant vide High Court Notification No. 935 of 2026/RG/NG-380(1) dated 16-04-2026.

(2) The method of recruitment provided in the Schedule-B to the Rules of 2016 shall remain unchanged in respect of above mentioned posts.

By order of Hon'ble the Chief Justice (Acting).

Sd/- M.K. SHARMA, Registrar General.

————————————————————————————— Vol. 139] Srinagar, Thu., the 20th August, 2026/29th Srav., 1948. [No. 21 Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—DEPARTMENT OF CULTURE SRINAGAR/JAMMU

Subject :— Constitution of State Level Implementation Committee to implement and monitor National Mission on Monuments and Antiquities.

———

Reference :—D.O. No. T-22017/1/2023-ARCHIVES dated 28/08/2023 Ministry of Culture, Gol.

Government Order No. : 57-JK(Cul) of 2026

Dated 06-08-2026

Sanction is hereby accorded to the constitution of State Level Implementation Committee to implement and monitor National Mission on Monuments and Antiquities. The composition of the committee shall be as under :—

S. Member of Committee Designation
No.
1. Administrative Secretary, Department of Chairperson
Culture, J&K
2. Director, Archives, Archaeology & Museums, J&K Member
3. Director, (NMMA), ASI, GoI Member
4. Regional Director, ASI, GoI Member
5. Prof. Poonam Chowdhary, Head, Centre for Studies in Museology, University of Jammu Member (Expert)
6. Prof. Suman Jamwal, Head, Department of History, University of Jammu Member (Expert)
7. Dr. Mumtaz A. Yatoo, Assistant Professor (Archaeology), Centre of Central Asian Studies (CCAS), University of Kashmir Member (Expert)
8. Dr. Aijaz Ahmad Bandey, Professor (Retd.), University of Kashmir Member (Expert)
9. Superintending Archaeologist, ASI, Srinagar Circle Member-Secretary
130 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

shall be :—

(a) SLIC shall oversee successful implementation of mission activities/mandate in Jammu and Kashmir.

(b) It will identify professional institutions and individuals who can undertake projects relating to documentation of built heritage, sites and antiquities.

(c) It would also liaise with NMMA at the National level and periodically review the progress of documentation work. The periodicity of meeting is quarterly in a year.

(d) It will propose measures to build a strong framework against illegal trafficking of antiquities and destruction of monuments and sites.

(e) The committee shall be serviced by the Director, AA&M.

By Order of the Government of Jammu and Kashmir.

Sd/- B. M. SHARMA, IFS, Principal Secretary to the Government.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 131

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—HOUSING AND URBAN DEVELOPMENT DEPARTMENT, SRINAGAR/JAMMU

Subject :—The Jammu & Kashmir Policy for Grant and Utilization of Transferable Development Rights (TDR), 2026.

———

Government Order No. 171-JK(HUD) of 2026

Dated 17.08.2026

The Government of Jammu and Kashmir hereby notifies 'The Jammu & Kashmir Policy for Grant and Utilization of Transferable Development Rights (TDR)-2026', forming Annexure "A" to this Government Order.

By order of Government of Jammu and Kashmir.

Sd/-

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

———

132 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Annexure "A" to Government Order No. 171-JK(HUD) 2026.

Dated : 17-08-2026

The Jammu & Kashmir Policy for Grant and Utilization of

Transferable Development Rights, 2026.

1. Introduction :—

1.1 The acceleration in urbanization is creating both opportunities and challenges. The biggest challenge lies in addressing the substantial infrastructural demands of this transition. Urban Local Bodies and Development Authorities often struggle with the financial burdens of this demand for amenities due to their limited revenue sources. Additionally, land acquisition for public purposes such as road widening and for creation of other amenities is both costly and time-consuming.

1.2 To address these challenges, innovative funding methods are necessary to develop urban infrastructure and amenities at the required pace. Transferable Development Rights (TDR) are one such innovative tool in funding urban infrastructure. TDR allows the separation of the development potential of the land from the land itself. While the land is surrendered to the authority for public projects, the development rights of that land are captured in the form of TDRs which can be used on other land parcels or transferred to others in need. These rights entitle the holder to additional development beyond that permitted in the Development Control Regulations (DCRs). In this way, a public resource i.e. development potential of an area, is harnessed to obtain land for public amenities and accelerate the development of infrastructure and amenities. On the other hand, those surrendering land are incentivized by giving them better compensation in terms of TDR, and more expeditiously, compared to what they would otherwise get.

1.3 TDR is already in use in many cities globally as well as in India. Given the benefits observed in other regions, there is a clear need for Jammu and Kashmir to establish its own TDR policy to support seamless economic growth and enhance the welfare of its citizens.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 133

2. Definitions.—

2.1 In the policy, unless the context otherwise requires, the words and expressions used herein shall have the meaning as indicated against each term.

i. Additional Buildable Area means the floor area in square meter which the holder of a TDR Certificate is entitled to build over and above the base Floor Area Ratio as per the prevailing Development Control Regulations. The terms Additional Floor Area Ratio or Additional FAR shall be construed to mean the same thing.

ii. Acquisition Act means the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 as amended from time to time.

iii. Base Floor Area Ratio means the Floor Area Ratio, which is available to all plot owners without any cost or charge in the manner prescribed in Master Plan.

iv. Competent Authority : The Vice Chairman of the Jammu Development Authority or the Srinagar Development Authority, as the case may be; or such other authority notified by the Government from time to time.

v. Development Control Regulations (DCR) means the provisions of the Master Plan, Zonal Plan, UBBL 2021 and all other attendant statutory provisions that apply to any given building or development activity.

vi. Floor Area Ratio (FAR) means the quotient obtained by dividing the total Built Up Area (BUA) of all floors by the plot area multiplied by 100. Floor Space Index (FSI), which is obtained by omitting the multiplication with 100, shall be construed to mean the same thing while calculating the entitlement to build.

vii. Generating Area means the area proposed for a public project, including public amenities and facilities, recreation, transportation, public housing or any other infrastructure notified as such in terms of this policy;

viii. Government means the Government of Jammu and Kashmir ;

134 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

ix. Local Area means the area as notified in terms of Section 3 of the Development Act, 1970 for that Development Authority.

x. Market Value is the value of the land as notified in terms of Jammu and Kashmir Preparation and Revision of Market Value Guideline Rules, 2011 for the year in which the land is developed or surrendered in lieu of TDR.

xi. Receiving area means an area notified by the Competent Authority in terms of this policy, where any person is permitted to use the TDR to build additional floor area.

xii. Policy means The Jammu and Kashmir Policy for Grant and Utilization of Transferable Development Rights (TDR), 2026.

xiii. Transferable Development Rights (TDR) means an award specifying the additional buildable area that an owner of a site or plot is entitled to receive in terms of this policy, in lieu of the Development Rights foregone or land area surrendered by him free of cost and free from encumbrances to the Competent Authority, in accordance with the provisions of this policy.

xiv. Transferable Development Rights Certificate (TDR Certificate) means a certificate issued by the Competent Authority as evidence of the entitlement of the holder thereof to additional buildable area in accordance with the provisions of this policy.

xv. Transferable Development Rights holder (TDR holder) means a person or persons, whether natural or juristic, whose name or names, as the case may be, are recorded on the TDR Certificate either by virtue of grant of TDR in their favour by the Competent Authority or by virtue of purchase from an existing holder of TDR, in terms of this policy.

3. Notification of the Generating Area and Receiving Area

3.1 The Competent Authority shall notify the Generating Area through the Master Plan as per the provisions of the Master Plan. Wherever development is required in a specific area or land is required in the local area for a public project envisaged in the Master Plan or Zonal Plan, including for creating roads, transportation, recreation, open spaces, public housing, or anyNo. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 135 other infrastructure or other special use by the Government and its agencies, the Competent Authority may notify the whole or part of such area as the Generating Area for generating Transferable Development Rights.

3.2 The Competent Authority shall publish/ notify the commencement of the public project at least 30 days before the start of the project.

3.3 The notification shall include the following details :—

a. The infrastructure or amenity proposed to be created;

b. Particulars of the land area including name of the revenue village, survey numbers of the properties, area of the plots required under the project and the ownership of the land;

c. Site plan and map including GPS coordinates of the area so required; and,

d. Tentative assessment of the quantum of Transferable Development Rights to be generated in terms of additional Floor Area Ratio.

e. The terms and conditions subject to which the TDR shall be issued for the development rights or the land surrendered in the area.

3.4 The Competent Authority shall publish the Generating Area as an amendment to the Master Plan.

3.5 Simultaneous with the notification of the Generating Area, the Competent Authority shall, having regard to the potential for additional development in parts of the local area including considerations of available road width, population density, the level of existing amenities and other such attendant considerations, notify one or more such areas as Receiving Area in which the Transferable Development Rights generated of any Generating Area may be used.

3.6 The notification for Receiving Area shall include the following details :—

a. Particulars of the road and segments thereof notified as Receiving Area;

b. The extent in terms of percentage to which additional FAR could be availed of in that area or in parts thereof;

c. Depth of the road upto which the receiving property could avail of the additional Floor Area Ratio;

136 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

d. Site plan and map including GPS coordinates of the Receiving Area; and,

e. Tentative assessment of the quantum of Transferable Development Rights that could be received in terms of additional Floor Area Ratio.

3.7 The Competent Authority shall specify an area to be Receiving Area as notified in the Master Plan/ Regional Plan or notify a new Receiving Area.

3.8 If in the opinion of the Competent Authority, in consequence of the implementation of the project in the Generating Area, the development potential of the Generating Area or the area in the immediate vicinity thereof is increased, it may include the whole or part of such area in the notification for Receiving Area.

3.9 If in the opinion of the Competent Authority, sufficient capacity for additional Floor Area Ratio continues to remain unutilized in the already notified Receiving Areas, it may, instead of declaring any additional area as Receiving Area, specify in the notification for Generating Area the areas with such spare receiving capacity along with details of the unutilized capacity for additional Floor Area Ratio.

3.10 If in the opinion of the Competent Authority, the outstanding Transferable Development Rights cannot be fully accommodated in the already notified Receiving Areas, it may notify additional areas in the local area as Receiving Areas, through the Master Plan amendment notification.

3.11 Before any area is notified as a Generating Area or Receiving Area, the Competent Authority shall publish the notification in draft to give sufficient opportunity to the interested parties to give their objections and suggestions within a period of one month. The Competent Authority shall ensure wide publicity of the proposal, especially in the affected areas. Thereafter, the Competent Authority shall, after considering and disposing of the objections and suggestions received by it and with prior written approval of the Government, notify the area as a Generating Area or a Receiving Area, as the case may be. The Competent Authority while notifying the receiving area would do so in line with the Building Bye Laws of those areas.

3.12 The Competent Authority shall publish a notification regarding announcement of Receiving Area as an amendment to the Master Plan.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 137

4. Transferable Development Rights

4.1 Transferable Development Rights (TDR) is compensation in the form of Floor Space Index (FSI) or Development Rights which shall entitle the owner for construction of built-up area subject to provisions in this regulation. This FSI credit shall be issued in a certificate which shall be called as Development Right Certificate (DRC). Development Rights Certificate (DRC) shall be issued by the Competent Authority under his/her signature and endorse thereon in writing in figure and in words, the FSI credit in square meters of the built-up area to which the owner or lessee is entitled, the place from where it is generated and the rate of that plot as prescribed in the Annual Statement of Rates issued by the competent authority, for the concerned year.

4.2 Transferable Development Right Certificate can be awarded only when such lands are transferred to the Competent Authority. The award would be in the form of a TDR/DR certificate issued by the Competent Authority.

Note :— (Revenue Department Jammu and Kashmir, have to issue a

Notification, stating that "Any Land which is Acquired in lieu

of T.D.R., the owner of the Land, the stamp duty or

Registration charged towards transfer of the land in favour of

Competent Authority is not applicable.").

5. Cases Eligible for Transferable Development Rights (TDR)

Compensation in terms of Transferable Development Rights (TDR) shall be permissible for :

5.1 Land under various reservations for public purposes, new roads, road widening etc. which are subjected to acquisition, proposed in Draft or Final Development Plan, prepared under the provisions of the Competent Authority.

5.2 Development or Construction of the amenity on the reserved land.

5.3 Unutilized FSI or any structure or precinct which is declared as Heritage structure or Precinct under the provisions of these Regulations, due to restrictions imposed in that regulation.

5.4 In lieu of construction housing for slum dwellers according to regulations prepared under the Competent Authority.

5.5 The purposes as may be notified by the Government from time to time, by way of, modification to new addition of any of the provision of sanctioned Development Control and promote on Regulations.

138 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

5.6 If the owner of an unreserved accessible plot not falling in Non Development Zone/ Green Zone (GZ) is willing to offer the land for public purpose and the Municipal Commission or any appropriate authority is of the opinion that such land is suitable for public purpose then such land shall be deemed to be a reservation and eligible for grant of TDR under this regulation.

5.7 Where award of land has already been declared and which is valid under the Land Acquisition Act, 1894 or the Right to Fair Compensation & Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Land Owners wish to take the advantage of TDR, even though the possession is taken over by authority, and agreed to return the part payment received by him with interest in that case the applicant is entitle to TDR as per these regulation.

6. Cases Not Eligible for Transferable Development Rights (TDR)

It shall not be permissible to grant Transferable Development Rights (TDR) in the following circumstances :

i. For earlier land acquisition or development for which compensation has been already paid fully.

ii. If the compensation in the form of FSI/ or by any means has already been granted to the owner.

iii. Where lawful possession including by mutual agreement / or contract has been taken.

iv. For an existing user or retention user of any required compulsory open space or layout open space, in any layout required/provided as per TP/DP Regulations.

7. Grant of Transferable Development Rights (TDR)

The entitlement of Transfer of Development Rights shall be as per the below table :

Table 1 : Extent of Grant of TDR

Name Conditions of Extent of Extent of Grant of Conditions
Development Grant of TDR for Development TDR for Development + Land surrender
(a) (b) (c) (d) (e)
TDR-1 For the Master Plan Road/Road 250% of FAR foregone 250% of FAR foregone + 100% Conditions as per Para 8
Widening/Proposed Road/Road DP Development of land area surrendered
TDR-2 For Public passage/ Easement/Margin/ Setback development 200% of FAR foregone 200% of FAR foregone + 100% of land area surrendered Conditions as per Para 8
TDR-3 For conservation or development of lakes/ water bodies/ Nalas foreshores & Recreational buffer development with greenery, etc. 250% of FAR foregone 250% of FAR foregone + 150% of land area surrendered Conditions as per Para 8
TDR-4 For Heritage buildings and heritage precincts maintained with adaptive reuse inclusive of land and building. As per Table 2 NA Conditions as per Para 8
TDR-5 For Development of affordable houses under Jammu and Kashmir Housing. Affordable Housing. Slum Redevelopment and Rehabilitation and Township Policy 2020 100% of FAR foregone 100% of FAR foregone + 100% of land surrendered Conditions as per Para 8
TDR-6 For development of 100% of FAR 100% of FAR Conditions as
Affordable Housing foregone foregone + 100% of land surrendered per Para 8
TDR-7 For Development of 200% of built- 200% of built-up Conditions as
City level Facilities/ amenities for public purposes as per Master Plan proposals. up area of the amenity. area of the amenity + 100% of land surrendered per Para 8
TDR-8 For development of 250% of FAR 250% of FAR Conditions as
non-buildable area such as Garden, Park, Greenways, etc. foregone foregone + 100% of land surrendered per Para 8
TDR-9 Transfer of unused FAR of a plot Equal to (P x FAR/100)- NA Conditions as per Para 8
BUA
Where,
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 139

BUA is existing Built Up Area on the plot

P is the area of part or whole of the Plot for which TDR is to be

calculated

140 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21
Type of Heritage Building or Precinct as per Govt. notified listing Permitted additions to the building Permitted modifications to the building Permitted repairs to the building TDR Entitlement
(a) (b) (c) (d) (e)
Grade 1 None None All repairs to architecture permitted with full documentation of existing before start of any repair work and to be restored exactly like it was. 500% of FAR foregone
None All unique All repairs to
Grade 2 architectural and structural elements shall not be altered/modified. be Toilets may upgraded using same architectural style. Structural strengthening shall be permitted with using the same/similar technology as originally built so as to not lose the original character. architecture permitted with full documentation of existing before start of any repair work and to be restored exactly like it was, and using the same technology as was used for building it. 400% of FAR foregone
Grade 3 None All unique All repairs to 300% of
architectural and structural elements to be preserved. General alterations to floor, walls maybe permitted. Toilets may be upgraded to keeping similar style as far as possible. Structural strengthening is permitted. architecture permitted with full documentation of existing before start of any repair work and to be restored exactly like it was. FAR foregone
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 141

7.1 In case the permitted Floor Area Ratio for a land included in the notification for Generating Area is less than 100, the Floor Area Ratio for such land shall be deemed to be 100 for the purpose of calculating the TDR entitlement of the landowner.

7.2 The additional Floor Area Ratio to which the TDR Certificate shall entitle the holder thereof shall be indicated in square meters and shall be the product of the Development Rights foregone or area surrendered, the base FAR for that land parcel, and the percentage indicated at Table 1 above.

7.3 Provided also that Additional / incentive Transferable Development Rights (TDR) to the extent of 20% and 10% and 5% of the surrendered land area shall also be allowed to the landowners who submit the proposal for grant of Transferable Development Rights (TDR) and if land is surrendered to Competent Authority within 6 months, 9 months and 12 months respectively from the date of coming into force of these Regulations. The owner may opt for the said entitlement in the form of FAR on the balance plot or in the same layout as permissible under these Regulations.

7.4 The TDR may be arrived at based on relative land value and equivalent amount in both export and import areas, as per the Revenue Department records. The Competent Authority shall have the discretion in the matter of applicability of TDR. The TDR shall not be allowed in unauthorized buildings / structures /constructions and shall be considered only after the land is vested with the local authority/UDA. The TDR certificate issued would be valid or utilized / disposed only within the concerned local body areas, influence area and as per guidelines and conditions prescribed from time to time.

(Above entitlement may also be applicable to the compensation paid in the form of FSI to the owner to be utilised on unaffected part of same land parcel and in such cases the procedure of DRC shall not be insisted).

8. Development Conditions for Availing TDR

In case of Development Rights foregone, the ownership of land shall remain with the landowner. In case of land surrendered, the ownership of land shall be transferred to the Competent Authority after removing all encumbrances and legal disputes and as per conditions laid under. The following norms shall apply :

142 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

8.1 For the Master Plan Road/ Road Widening/ Proposed DP Road/Road Development:

i. TDR-1 shall be calculated as per formula in the Table 1, Para 7.

ii. The TDR Certificate shall be issued to the plot owner/ property owner within 30 days of making the application after notification of the Master Plan.

8.2 For Public passage/ Easement/Margin/Setback development

i. TDR-2 shall be calculated as per formula given in the Table 1, Para 7.

ii. The TDR Certificate shall be calculated and issued for the area of land that the landowner agrees for foregoing of Development Rights or surrendering to the Competent Authority.

iii. The TDR Certificate may be utilized by the landowner on the remaining part of land or in the Receiving Area as per Master Plan.

iv. The landowner shall remove encumbrances like boundary wall or any other structure and develop the same as per given development controls as per the approved Zonal Plan/ Layout Plan/ LAP and always make it available for public use, failing which, the TDR Certificate shall be withdrawn/ cancelled automatically.

8.3 For conservation or development of lakes/ water bodies/ Nalas foreshores & Recreational buffer development with greenery, etc.

i. TDR-3 shall be calculated as per formula given in the Table 1, Para 7.

ii. The TDR Certificates generated from such plots shall not be permitted to be utilized on the same plot.

iii. The TDR Certificate can be utilized by the property owner only after complying to the following conditions :

a. All impervious surfaces are taken out of the site, including the building, boundary walls, paving, etc. by the property owner.

b. The land is brought to a natural state and specified plantations done or leveled as specified by the Competent Authority for the land parcel.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 143

c. The land is given direct access from the road.

d. Land is free from encumbrances and legal disputes.

e. Land is developed to specifications as decided by the Competent Authority.

8.4 For Heritage buildings and heritage precincts maintained with adaptive reuse inclusive of land and building.

i. TDR-4 shall be calculated as per the given fornula in the Table 1, Para 7.

ii. Property owners availing financial consideration through such TDR shall conform to the conditions as per Table 2 of Para 7.

iii. The owner availing TDR shall maintain the heritage building or precinct in its original character and shall be responsible for its protection and conservation.

iv. The owner shall be allowed to put the building to any use provided that the architectural elements and its uniqueness remain uncompromised.

8.5 For development of affordable houses or EWS housing under Jammu and Kashmir Housing, Affordable Housing, Slum Redevelopment and Rehabilitation and Township Policy 2020

i. TDR-5 shall be calculated as per formula given in Table 1, Para 7.

ii. The TDR Certificate may be utilized by the landowner on a part of the same plot, whole plot, or another plot/(s) in the Receiving Area as notified in the Master Plan.

iii. For utilizing the TDR Certificate in the same plot, the landowner shall construct affordable housing or EWS housing following the applicable Building Byelaws and as per the J&K HASRRT Policy 2020 and shall inform the Competent Authority of its intention to build such Housing on the plot through application. The Competent Authority shall provide specifications and inspect the construction at various stages of the project.

iv. The units so constructed shall be handed over to the Competent Authority for allocation as per provisions of the HASRRT Policy 2020. A fixed amount calculated as per latest J&K SoR per sqm per unit shall be paid to the landowner at the time of handing over of the unit. The144 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21 Competent Authority shall ensure that the handed over units and Housing meets the Building Bye Laws and specifications. Any deviation shall attract penalties and action as per laws.

v. The landowner may utilize a maximum of 30% of the TDR Certificate for construction of premium housing which may be sold at market rates by the Developer. The plot area of freehold premium housing shall be transferred to the Developer if landowner is Govt., else shall remain with the landowner.

vi. The plot area on which affordable units/ EWS units are constructed/developed shall have direct entry/ exit from the road.

vii. No modifications/ additions to the Housing shall be permitted to the landowner after it is handed over to the Competent Authority.

8.6 For development of affordable houses

i. TDR-6 shall be calculated as per formula given in Table 1, Para 7.

ii. The TDR Certificate may be utilized by the landowner on a part of the same plot, whole plot, or another plot/(s) in the Receiving Area as notified in the Master Plan.

iii. For utilizing the TDR Certificate in the same plot, the landowner shall construct affordable housing and shall inform the Competent Authority of its intention to build such Housing on the plot through application.

iv. The units so constructed shall be sold in open market. The Competent Authority shall ensure that the units meet the Building Bye Laws and specifications as provided.

v. The plot area on which affordable units are constructed/ developed shall have direct entry/ exit from the road.

vi. No modifications/ additions to the Housing shall be permitted to the landowner after it is handed over to the Competent Authority.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 145

8.7 For Development of City level Facilities/ amenities for public purposes as per Master Plan proposals, other than Slum upgradations, EWS or Affordable Housing.

i. TDR-7 shall be calculated as per the formula given in the Table 1, Para 7.

ii. A landowner shall inform the Competent Authority of its intention to build such Housing on the plot through an application. The Competent Authority shall provide specifications and inspect the construction at various stages of the project.

iii. The public amenity shall be constructed to the specifications provided and shall be handed over to the Competent Authority free of cost after construction and due inspections.

iv. No modifications/ additions to the public amenity shall be permitted by the landowner after it is handed over to the Competent Authority.

v. The public amenity shall have direct public access from the road, failing which, the TDR Certificate shall be cancelled.

vi. The public amenity shall not be counted towards FAR of the plot.

8.8 For development of non-buildable area such as Gardens, Parks, Greenways, etc.

i. TDR-8 shall be calculated as per the formula given in the Table 1, Para 7.

ii. The TDR Certificate can be utilized by the landowner only after complying to the following conditions :

1. All impervious surfaces are taken out of the site, including the building, boundary walls, paving, etc. by the property owner.

2. The land is brought to a natural state as specified by the Competent Authority for the land parcel.

3. The land is given direct access from the road.

4. Land is free from encumbrances and legal disputes.

5. The park/garden/greenway is developed to specifications provided.

146 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

8.9 Transfer of unused FAR of a plot

i. TDR-9 shall be calculated as per the formula given in the Table 1, Para 7

ii. Landowners within or outside of Receiving Area may utilize unused FAR of their plot to apply for a TDR certificate from the Competent Authority and sell the unused FAR it to any entity or entities in the Receiving Area.

iii. After the TDR Certificate has been issued, the landowner may not make any additions to his/her property. On making any additions to the property, the TDR Certificate issued by the Competent Authority shall stand nullified.

9. General Terms and Conditions for Issuance of TDR Certificates

9.1 The TDR Certificate shall be issued only in the name of the landowner and shall not be issued in the name of nominees, agents or any other such persons.

9.2 If the Development Rights foregone or land surrendered stands in the name of a partnership firm or any other legal form of organisation, the TDR Certificate shall be issued in the name of all the partners of that firm/organisation.

9.3 The Competent Authority shall maintain the record of each TDR Certificate including details of its issuance, transfer, and utilization, whether in whole or in part.

9.4 In case the TDR Certificate is defaced, lost, or destroyed and sufficient proof thereof is submitted to the Competent Authority, the same may be replaced on payment of a processing fees at the rate of 0.1 (zero point one percent) of current market value of the surrendered plot. Before issuing the duplicate TDR Certificate, the Competent Authority shall satisfy itself that requisite evidence of loss of the certificate and indemnity bond to indemnify the Government and the Competent Authority against any loss, is obtained from the applicant.

9.5 TDR Certificate may be utilized in part or whole and purchased from/ sold to multiple entities.

10. Transfer of TDR Certificates

10.1 The TDR Certificate shall be a transferable and negotiable instrument and the TDR Certificate holder may transfer it to any person either in whole or in part.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 147

10.2 The transfer of Transferable Development Rights can be made in multiples of 20 square meters only except for the last remainder, on an application made by the transferor and upon payment of the processing fee prescribed by the Competent Authority.

10.3 Upon authentication of transfer by the Competent Authority after duly satisfying itself of the genuineness of the existing TDR Certificate and the existing holder, the TDR of the existing holder shall stand extinguished to the extent of that transfer and the new holder shall be recorded in the TDR records. The existing TDR Certificate shall be surrendered, cancelled, and kept in the custody of the Competent Authority, and new TDR Certificate or Certificates, as the case may be, shall be issued.

10.4 The Competent Authority shall, from time to time, monitor and supervise the market for Transfer of Development Rights taking all necessary and required action to ensure smooth transactions of TDR Certificates in the open market and to prevent any malpractices leading to distortions in the market.

11. Utilization of Transferable Development Rights

11.1 A TDR Certificate may be utilized by the holder in whole or in part on one or more plots or lands in the Receiving Areas whether vacant or already developed fully or partially, by erection of additional FAR or in any other manner consistent with the prevailing Development Control Regulations.

11.2 At the time of their utilization, the TDR shall be normalized for the relative market values of the generating and receiving land parcels as it stood at the time of calculation of unused development rights or surrender of property or allotment of the affordable housing units, as the case may be, and the Additional Buildable Area for utilization in the Receiving Area shall be calculated as follows :

Additional Buildable Area in the Receiving Area = Additional

Buildable Area of the TDR Certificate utilized x (Market Value of

generating land parcel in the generating year/Market Value of

the receiving land parcel in the generating year).

11.3 The TDR Certificate utilizer desirous of its utilization in full or in part, shall make an application to the Competent Authority giving full particulars of the receiving land parcel including details of revenue record and GPS coordinates.

11.4 The Competent Authority shall, after due verification of the entitlement and the relative market values of the generating and148 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21 receiving land parcels, and after making requisite entries in the certificates and ledgers, issue the utilization certificate addressed to the relevant Building Permission Issuing Authority, specifying the additional buildable area that the holder is entitled to construct in addition to the base FAR.

11.5 The entitlement to additional buildable area shall extend only to construction of FAR beyond the base FAR and shall be without prejudice to any other requirement of the Development Control Regulations.

11.6 Before issuance of the building permission in the aforementioned case the Building Permission Issuing Authority shall cancel the utilization certificate issued in favour of the applicant by the Competent Authority and return it to the latter who shall keep it in safe custody and make relevant entries in the official records.

11.7 The Competent Authority may restrain the TDR Certificate holder from utilizing his rights in the following circumstances:

a. Under direction from a Competent Court.

b. Where the Authority has reason to believe that the TDR Certificate has been obtained by producing fraudulent documents or by misrepresentation.

12. Cancellation of TDRs obtained by fraud or misrepresentation

12.1 Where any owner or lessee of the land acquires TDRs by fraudulent means or by misrepresentation, the TDR Certificate issued in such case shall be liable for cancellation and such person shall be liable for prosecution as per law.

12.2 If the TDRs acquired in the manner mentioned in the above para have been utilized, the value of such TDRs on the date of utilization shall be estimated by the Competent Authority to the best of its satisfaction and shall, without prejudice to any other consequence that such a person may suffer under law, be recoverable from that person as an arrear of land revenue.

12.3 Before proceeding to make any determination to such effect, the Competent Authority shall give the person affected a reasonable opportunity of being heard.

13. Online Application for Issuance, Transfer and Utilization of

TDRs

13.1 To enable efficiency and transparency in the entire process, the Competent Authority shall develop an online application for generation, holding, transfer, utilization, and transaction recordsNo. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 149 of the TDRs which would preferably be suitably integrated with the Online Building Permission System with adequate safeguards.

13.2 Till the time such an online process is put in place, the records shall be maintained manually as well as electronically in parallel in such a manner as to enable their migration to the online environment as soon as it becomes operational.

14. Removal of Difficulties

In case of any doubt or difficulty arising in the implementation of this Policy, the Government in the Housing & Urban Development Department shall be competent to issue necessary instructions, not inconsistent with this policy, for the removal of such doubt or difficulty.

———

150 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—HOUSING AND URBAN DEVELOPMENT DEPARTMENT, SRINAGAR/JAMMU

Subject :— Jammu and Kashmir Land Pooling Policy, 2026.

———

Government Order No. 172-JK(HUD) of 2026

Dated 17.08.2026

The Government of Jammu and Kashmir hereby notifies the Jammu and Kashmir Land Pooling Policy, 2026 forming Annexure to this Government Order.

By order of Government of Jammu and Kashmir.

Sd/-

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

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 151 152 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

1. Preface

The Union Territory of Jammu and Kashmir stands at a critical juncture in its developmental trajectory. With a rich historical heritage, diverse cultural landscape, and abundant natural beauty, the region has immense potential for growth and modernization.

However, to unlock this potential, there is a pressing need for innovative urban planning and sustainable development strategies that can address the challenges of land fragmentation, inadequate infrastructure, and uneven economic development.

In this context, the introduction of a Land Pooling Policy marks a significant milestone. This policy aims to harness the expertise, resources, and efficiency of private developers to create well- planned, vibrant urban spaces that meet the needs of our growing population. By consolidating fragmented land parcels and ensuring equitable development, the policy seeks to transform the urban landscape of Jammu and Kashmir, fostering economic growth, enhancing the quality of life for residents, and preserving the region's environmental and cultural integrity.

The policy is designed with a vision of inclusive and sustainable development. It emphasizes the importance of collaboration between landowners, private developers, and the government to achieve common goals. By ensuring that landowners receive a fair share of the developed land and benefits, the policy aims to promote widespread participation and mitigate potential conflicts.

Additionally, it incorporates robust regulatory frameworks and safeguards to address environmental concerns and ensure that development is in harmony with the region's unique ecological and cultural context.

This draft policy is the result of extensive consultations with stakeholders, including landowners, urban planners, environmentalists, and private developers. It reflects a commitment to transparency, fairness, and inclusivity. We believe that with the right implementation and continuous feedback, this policy can serve as a catalyst for the transformation of Jammu and Kashmir's urban areas into modern, livable, and economically vibrant spaces.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 153

2. Definitions

i. Appropriate Government means Housing and Urban Development Department, Government of Jammu and Kashmir.

ii. Consortium-A group of land owners, who have got together through a legally binding agreement and formed an organization, whether as a registered trust, society or a non- profit company under the appropriate laws in force, with an objective of land pooling.

iii. Contiguous Areas - Means an area within the Area of jurisdiction of Development Authority or ULB as notified by the Appropriate Government.

iv. Designated Land Pooling Officer Means an officer of the Development Authority or ULB as appointed by the Government/Authority.

v. Development Organization (DO) Means the Development Authority constituted under section 3(1) of the Jammu and Kashmir Development Act, 1970 and any other organization as may be notified by the Appropriate Government.

vi. Developer Entity or DE Means a duly registered entity (developer/business/corporate entity) having rights, duties and obligations in accordance with law, which represents a group of landowners who have pooled more than one land parcels, through a legally binding agreement, for unified planning, servicing and sub-division/share of the land or any other defined action for development of sectors under the land policy as per prescribed norms and guidelines. The Developer Entity may be in the form of registered trust, society or a non-profit company or any other legal form of organization.

vii. Development Purpose means and includes planned urban residential, commercial, industrial, institutional and infrastructure development or any other purpose as may be decided by the appropriate government.

viii. External Development Charges [EDC] - means the charges to be paid by Developer Entity towards the cost of constructing, laying and installing the public infrastructure154 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21 and services, including inter-alia roads, water supply, sewerage and drainage systems, electricity supply, greens etc. at the Zonal/city level infrastructure.

ix. Implementation Plan means the plan submitted by the Developer Entity, including details of redistribution of developed land/ built space amongst the landowners, or any other form of fair exchange as decided, through a valid agreement in accordance with law. The plan shall also include details of the sub projects, that the DE intends to develop separately, share of EDC that will be paid by respective DE and strategy for watch and ward of organization.

x. Internal Development Charges [IDC] means the charges to be borne by Developer Entity towards the cost of constructing, laying, and installing the public infrastructure and services, including inter-alia roads, water supply, sewerage and drainage systems, electricity supply, greens etc. at the neighborhood level infrastructure.

xi. Land means land free from all encumbrances offered for the specified development purpose by landowner and includes land under mortgage with a Bank or a financial institution subject to the condition such Bank or financial institution provides a no objection certificate for offer of the land for the specified development purpose by the landowner.

xii. Landowner means a landowner recorded as such in the land records willing to offer land under his/her ownership and possession, for the specified development purpose under the provisions of this Policy.

xiii. Master Plan - Means the Master Plan prepared as per the Jammu and Kashmir Development Act 1970

xiv. Policy - Means the Jammu and Kashmir Land Pooling Policy, 2026

xv. Pooled Area - Means 60% of the area in the Contiguous Area that remains with the Consortium.

xvi. Service Providing Agencies-Means the government agencies such as JK-PDDL, PHE, PWD, etc.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 155

xvii. Zonal Development Plan Means the Zonal Development Plan prepared as per the Jammu and Kashmir Development Act 1970

3. Aim and Objectives of the Policy

The objective of the Jammu and Kashmir Land Pooling Policy, 2026 is to facilitate planned urban development including infrastructure development, by obtaining land through the voluntary participation of landowners, who are interested in becoming partners in the development process.

4. Short Title

This policy may be called 'The Jammu and Kashmir Land Pooling Policy, 2026.

5. Applicability of Policy

The appropriate Government may by notification publish the applicability of this Policy to any Areas notified under the Jammu and Kashmir Development Act 1970 as it deems fit.

This Policy is applicable to the entire area of jurisdiction of Development Organisation as notified by the appropriate government except;

i. Land under unauthorized colonies (which are yet to be regularized);

ii. Lands under litigation including lands under acquisition proceedings, till the case is settled ;

iii. Land under forests, grazing areas, natural drains, natural water bodies, heritage sites, flood and Irrigation department, railways and airport, etc.

iv. Such other land parcel which is expressly ordered by the government, as not available for land pooling.

6. General Principles

i. Any Developer Entity with an intention to develop a parcel of land subject to the provision of this policy may also register and express its interest, provided that the Developer Entity has a pool of landowners who have consented to constitute a156 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21 Consortium as prescribed and render their lands free from all encumbrances to form part of the Land Pooling Scheme.

ii. The Development organization after notification of the Contiguous Area and as soon as may be 70% of the Contiguous Area land is assumed to be ready for the Land Pool, may exercise the verification of land records from the Revenue Department and shall issue a notification to all the Landowners individually or through the Developer Entity as the case may be, to register their Consortium.

iii. In each Land Pooling Scheme, the Developer entity/consortium may retain 60% of the Contiguous Area and surrender the remaining 40% to the Development Authority, free from all encumbrances, for development of city level physical infrastructure, recreational and public/semi-public (PSP) facilities as per the Master Plan or Zonal Development Plans.

iv. The land available to the Developer Entity shall be utilized for development of planned residential, commercial, institutional, and infrastructure development including public and semi- public facilities at neighborhood level as per the applicable land use norms and building byelaws.

v. The Developer Entity shall mutually or upon already agreed terms and conditions as the case may be, decide a formula for redistribution of developed land/ built up space, or any other form of fair exchange as part of an "Implementation Plan" and convey the same to the Development Authority with the consent of all landowners.

vi. The 60% of the land, as agreed between the Development organization can also be developed as separate sub-projects by the Developer Entity only after the overall integrated planning has been completed with respect to the Land Pooling Scheme and all due approvals have been obtained.

vii. External Development Charges [EDC] shall be applicable on the entire Contiguous Area to cover the actual cost of providing city-level infrastructure in the land kept reserved for Development organization, that may be paid and may also be done away with in lieu of further land of value proportionate to the cost of infrastructure as per actuals in addition toNo. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 157 administrative charges that may be decided from time to time by the Development organization for the land.

viii. Internal Development Charges [IDC] shall be applicable on the entire Pooled Area to cover the actual cost of providing neighborhood level infrastructure in the land kept reserved for Consortium, that may be paid as per actuals by the individual landowner distributed proportionately to the area of the reconstituted plot size of each landowner. The same may also be done away with in lieu of further land or Built-up Area proportionate to the cost of infrastructure as per actuals in addition to the fees/charges as agreed between the Consortium and the Developer Entity.

7. Eligibility

The following will be eligible to be a part of this Policy :

i. Land parcels of any size can be brought under pooling, provided they fall in the Areas notified by the Development organization under this Policy. Landowners with any size of land may register and express their interest to participate in Land Pooling in the Policy.

ii. The land parcels being offered for pooling must be free from all encumbrances and the landowner should have a valid and lawful ownership and physical possession of the land parcel proposed for pooling.

iii. The Notified Area shall become eligible for Land Pooling as soon as a minimum of 70% of the land within the Contiguous Area has been pooled.

iv. The land parcels in the Contiguous Areas that may remain un- pooled may be allowed to develop at a later stage subject to :

a) Workability of the proposed layout plan in terms of accessibility and other functional requirements.

b) The 40% of the land shall be made available for city level infrastructure and facilities or as determined by the Development organization from time to time of which, land under Right of Ways (RoWs) as notified by the Authority are surrendered to the Authority.

c) Payment of updated applicable EDC/IDC.

158 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

8. Role of Development Authority

i. Ensure smooth and fair implementation of the Policy.

ii. Overall planning with respect to Master Plan and Zonal Development Plan and the land to be utilized by the Development Authority and service providing agencies for provision of city level physical infrastructure, recreational and public/semi-public (PSP) facilities.

iii. Revision of Master Plan and Zonal Development Plans as and when required.

iv. Fixing and notification of RoWs with their network and alignment in the entire notified area.

v. Facilitation of the entire process of planning and development by Landowners/Group of Land Owners/ Development Entities through a Single Window System for application, verifications, approvals, etc. in a time bound manner.

vi. Overall monitoring of provision of relevant infrastructure for water supply, sewerage, drainage, power, transportation, etc., by service providing agencies in a time bound manner.

vii. Acquisition of any land, which has not been offered under this policy and is required for effectuating the policy in the Contiguous Area, in accordance with law. The cost of such acquisition shall be borne by the Landowners/Group of Landowners/Developer Entities.

viii. Ensuring sale of EWS housing stock handed over by the Landowners/Group of Landowners/Development Entities as per Policy.

ix. Setting up and operation of a robust and credible dispute resolution mechanism to address grievances/disputes that may arise during the implementation of the Policy.

9. Eligibility and the Role of a Developer Entity

i. The Developer Entity intending to undertake a Land Pooling Scheme shall obtain a License from the Development Authority to formulate and implement a Land Pooling Scheme as per the Policy only after a notification is issued by the Development Authority specifying the Contiguous Area.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 159

ii. The Developer Entity shall be registered promoter with JK RERA.

iii. The Developer Entity shall arrange to aggregate the land as specified in the notification through consent of the landowners in a specified agreement on Rs.10 Non-Judicial Stamp Paper.

iv. The Developer Entity shall facilitate formation of the Consortium as per the requirements of this policy.

v. The Developer Entity shall make the Land Pooling Scheme [Layout Plan] in accordance with the Master Plan or the Zonal Development Plan duly specifying the land reserved for the Development Authority containing but not limited to the following :

a. Revenue records of the land falling under the Land pooling scheme.

b. Proposed Land use of the Land Pooling Scheme.

c. Location, numbering and area in sq.m., ownership of the proposed reconstituted land parcels.

d. Proposed Built up area to be distributed among owners and retained by the Developer Entity.

e. Proposed infrastructure facilities in the Land Pooling Scheme.

f. Proposed Implementation Plan of the Area with the Consortium along with phasing or time frame.

g. Break Up of the total cost of infrastructure development in the area left with the Consortium.

h. All the base documents including but not limited to affidavits of consent forms gathered from the owners of lands.

vi. The Developer Entity shall obtain all the necessary approvals required for the formulation and implementation of the scheme.

vii. The Developer Entity to facilitate deregister and reregister of the original land parcels and newly reconstituted land parcels respectively with the revenue department and submit the ledger duly authenticated by the Revenue Department to the Development Authority.

viii. EWS shall be provided as per Master Plan provisions.

160 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

ix. If the Developer Entity wishes to construct the public infrastructure, it may submit plans and drawings for the approval to the Development Authority, who may consider the same and provide TDR and/or compensate in any other way, as may be mutually agreed between them.

10. Process of Land Pooling

Subject to the other provisions of this Policy land pooling process shall be governed by the following guidelines :

i. Upon Notification of the Contiguous Area by the Development Authority, the landowners may be notified to form a Consortium for the purpose of this Policy within 60 days which may be extended by the Development Authority, if they so deem it necessary, for further period not exceeding 30 days.

ii. The Consortium either by itself or through the Developer Entity shall propose the Land Pooling Scheme and get it approved from the Development Organisation.

iii. Each landowner will surrender land as per their mutual Agreement and Registered Deed, free of encumbrances required for city level services and city level infrastructure in a sector, as per the approved network of RoWs in the notified area, irrespective of land uses assigned to their original land in the Master Plan.

iv. Development Authority and the Service Providing Agencies will develop city level physical infrastructure, recreational and public/semi-public (PSP) facilities on 40% of the pooled land, as agreed on payment of EDC charges or in further lieu of land by the Developer Entity on the total pooled land.

v. The remaining land shall be utilized and developed by the Developer Entity as per the provisions of Master Plan or Zonal Development Plan.

vi. The land that would be returned to the individual landowners will be in proportion to the land pooled by each land owner, however the same shall be done as follows :

a. Individual Landowner shall be entitled to the reconstituted plots based on the previously agreed terms and conditions.

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 161

b. The Developer Entity shall get a TDR on unused FAR, if it wishes to sell it in Receiving Areas as defined in the Master Plan.

11. Grievance Redressal Mechanism

A two-stage Grievance Redressal Mechanism shall be in place to resolve all disputes and anomalies emerging from the implementation of the Policy.

First stage Grievances Redressal Committee headed by the Designated Land Pooling Officer with the Development Authority, consisting of such members as may be decided by the Development Authority. The committee will dispose of the grievance within 30 days of receipt of grievance.

If any Landowner/Group of Landowners/Developer Entity is aggrieved by the decision of the first stage Grievance Redressal Committee, the same may be represented before the Second Grievances Redressal Committee within 30 days. This Committee will be headed by the Vice Chairman/CEO of the Development Authority and such other members as may be decided by the appropriate government.

12. Planning Norms

The Land Pooling Scheme shall be formulated and implemented as per the provisions of the Master Plan and Zonal Development Plans and Building Bye Laws and only upon notification of such Contiguous Areas by the Development Authority.

13. Online Process for Land Pooling Schemes

The Government of Jammu and Kashmir intends to make the complete process online, to enable efficiency and transparency in the entire process. All the data/permissions/approvals, etc., related to Land Pooling Schemes shall be created, stored and conveyed in digital format only through an application to be developed exclusively for the purpose. However, during the intervening time in which such online process gets ready for use, the applications may be accepted and processed manually, subject to condition that the same shall be integrated with the online system as and when it is functional.

14. Time Frame for Completion of the Scheme

As soon as may be the Development Authority deems fit upon completion of the scheme, it shall notify through publication in the official gazette.

162 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Any Land Pooling Scheme may be completed in phases however, the cumulative time frame may not be extended beyond 5 years from the date of formation of the Consortium.

S. No. Activity Time Frame
1. Formation of Consortium 60 days extended up to further 30 days
2. Submission of Land Pooling Scheme to the Development for Approval by the Developer Entity/Consortium, with clear provisions for funding both by the Developer entity and also Development authority for development 6 Months from the date of Authority formation of Consortium
3. Handing over of possession of Pooled Land parcels to the Developer Entity 6 Months from the date of approval from the Development Authority
4. Handing over of possession of 40% land of the Contiguous Area Immediately on the approval of scheme by the Development Authority
Creation of infrastructure and Built up 3 years from the date of
5. area as per agreed terms and conditions both by the Developer entity and also Development authority handing over of possession of the Pooled land to the Developer Entity
6. Handing over of possession back to the Within 3 months from the end
legit owners of the reconstituted plots of 3 years of creation of infrastructure period.

Operation and Maintenance of the area developed under Land Pooling scheme shall be responsibility of the Developer Entity or the Consortium. The O&M of public amenities shall also be the responsibility of the DE or Consortium, for which requisite provisions in the agreement and scheme needs to be built.

The task of maintenance of the public infrastructure, which includes roads, footpaths, cycle tracks, trees within RoW, water supply lines, sewerage, lighting/electricity, gas lines, or any other public infrastructure created shall be the responsibility of the Development Authority or the Urban Local Body as the case may be.

————————————————————————————— Vol. 139] Srinagar, Thu., the 20th August, 2026/29th Srav., 1948. [No. 21

Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART II—B

Notifications, Notices and Orders by the Heads of Departments.

———

GOVERNMENT OF UT JAMMU AND KASHMIR OFFICE OF THE COLLECTOR LAND ACQUISITION, PWD SRINAGAR

Notification

Subject :—De-notification of survey No. 624 in estate Khoja Bazar Naqashband Sahib Srinagar.

———

Whereas, the Khasra No. 624 in estate Khoja Bazar Naqashband Sahab Srinagar was notified earlier for Beautification of Naqashband Sahib Shrine at Khawaja Bazar vide notification No. Coll-LA/SMS/ 640-51 dated 17-11-2012.

Whereas, this Collectorate has taken up the matter with Tehsildar Khanyar Srinagar and the concerned Tehsildar vide his communication No. TKS/OQ/1589/2024 dated 25-03-2025 reveals that the land in question falling under survey No. 624 measuring 01Kanal-07 Marlas in estate Nowhatta is recorded as proprietary land.

5160 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

Whereas, Executive Engineer PWD(R&B) Division Core Srinagar (Indenting Department) vide his communication No. EE/SGR/CORE/ LAC/148-53 dated 07-04-2026 has requested that the survey No. 624 may kindly be de-notified as the J&K Waqaf Board has issued NOC that the survey No. is not required for any Beautification or Expansion programme of the shrine.

Now, in view of above facts the survey No. 624 of village Khoja Bazar Naqashband Sahib Tehsil Khanyar is hereby by de-notified.

Any Objection with regard to its denotification should be submitted to the undersigned within 15 days.

Sd/-

Collector, Land Acquisition, PWD Srinagar.

———

GOVT. OF UT OF JAMMU AND KASHMIR OFFICE OF THE DEPUTY COMMISSIONER PULWAMA

Subject :—Acquisition of land measuring 09 Marlas falling in estate Nikloora Tehsil Shahoora Litter required for LIS Nikloora..... regarding issuance of Declaration u/s 19(1).

———

Reference :—DCP/Coll/2026/125, dated : 10-07-2026.

Notification No. 07 of-Rev/LA of 2026

Dated: 14/07/2026

Whereas, it appears to the District Collector (Appropriate Government) that a land quantum of 09 M is required for approach road to LIS Nikloora in estate Nikloora Tehsil Shahoora Litter.

Whereas, Collector Land acquisition (Assistant Commissioner, Revenue) Pulwama issued Preliminary Notification under section 11(1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation & Resettlement Act 2013 vide No DCP/Coll/2025/513-19, dated 09-03-2026 for calling upon the objections, if any, from the interested persons/land owners.

Whereas, in response to the said notification, one objection stands received in which a person whose land was temporarily used by the Irrigation Department by laying boulders there, has sought compensation of his land. Since as per the report of the Collector, the said land isNo. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5161 outside the land under acquisition, therefore the complaint does not pertain to the Notified land.

Whereas, as per the S.O.-17 Dated 14-01-2022 in exercise of the powers conferred by provision to clause (e) of Section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013), the Government of Jammu & Kashmir whereby designated Deputy Commissioner/District Collector of each District of Union Territory of Jammu and Kashmir as "Appropriate Government" within their respective jurisdiction for acquiring land for public purpose under the said act for an area not exceeding 400 Kanal (50 acre).

Whereas, in accordance with S.O.17 the Collector Land Acquisition (Assistant Commissioner Revenue) Pulwama submitted the instant acquisition case for issuance of Declaration under Section 19(1) of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 vide above referred communication.

Whereas, the "Appropriate Government" (District Collector) is satisfied after considering the report made by the Collector Land Acquisition (Assistant Commissioner Rev) Pulwama that the said land is required for the public purpose.

Now, therefore, it is hereby declared under the provision of Section 19(1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, that the land measuring 09M is required for approach road to LIS Nikloora in estate Nikloora Tehsil Shahoora Litter.

The land statement and plan can be inspected in the office of Collector Land Acquisition (Assisstant Commissioner Revenue) Pulwama and Tehsildar concerned.

Sd/- DR. BASHARAT QAYOOM, (IAS), District Collector, Pulwama.

———

FORM VI

Preliminary Notification

[See sub-rule (1) of rule-25 and Section-11(1) of the Act-30/2013]

OFFICE OF THE ADDITIONAL DEPUTY COMMISSIONER, AWANTIPORA.

With the power of Collector Land Acquisition Awantipora, Under section 3 (g) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 20135162 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21 No. ADC/AWP/LAS/2026/05 of 2026

Dated 31/07/2026

Whereas, it appears to the appropriate Government that a total of 01Kanal & 06 Marla of land is required under survey No. 927min of estate Reshipora Tehsil Awantipora District Pulwama for public purpose namely acquisition of land for establishment of Police Post Reshipora Awantipora.

Whereas, a committee was constituted by this office under sub rule (1) of rule 4 of the Jammu and Kashmir Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (Social Impact Assessment and Consent) Rules 2023 vide Order No. 02 of 2026 dated 16.06.2026 under endorsement No. ADC/AWP/2026/ 97-105 dated 16/06/2026 to visit the spot along with the representatives of Requiring Body and to make a preliminary enquiry regarding the proposed acquisition. The committee submitted its report which is as follows:

(i) That the indenting department was offered State/Government land at various locations for the proposed acquisition and have not found any suitable land and has agreed to the proposed land which serves public purpose;

(ii) That the extent of land proposed for acquisition is the absolute bare-minimum needed for the purpose/project ;

(iii) That the acquisition of land at an alternative place has been considered and found not feasible;

(iv) That there is no sufficient/suitable unutilized land

which has been previously acquired in the area;

(v) That there is no State/Government/Common land available which would serve the public purpose and there is only option to acquire the proposed patch of land which also include private land ;

(vi) That no land, has been, acquired earlier and remained unutilized, which may be used for such purpose ;

(vii) That the requisition is consistent to the provisions contained in section 10 or other provisions of the Act ; and

(viii) During the spot verification it is ascertained that there is no any involuntary displacement of persons or any rehabilitation or adverse impact involved with the proposed acquisition ;

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5163

(ix) As such the proposed site is found to be feasible for establishment of Police Post Reshipora Tehsil Awantipora and may be acquired.

There is no any involuntary displacement of persons or any rehabilitation or adverse impact involved with the proposed acquisition.

The said report was considered SIA report as envisaged in Chapter III Rule 8 of the Jammu and Kashmir Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (Social Impact Assessment and Consent) Rules 2023.

Whereas, District Collector Pulwama vide No. DCP/LA/2026/ 183-84 dated 21/07/2026 permitted/authorized to issue the Preliminary Notification under sec. 11 of the Right to Fair Compensation in Land Acquisition, Rehabilitation and Resettlement Act, 2013 for the said purpose strictly under rules.

Therefore it is notified that for the above said project in Rural estate Reshipora Tehsil Awantipora & District Pulwama, a piece of land measuring 01Kanal & 06 Marla whose detailed description is as following is under acquisition :—

S. No. Khasra No/ Survey No. Type of Title Private/Govt/ Common Type of Land Rural/ Urban Area under Acquisition
1 927 min Private Gair Mumkin Banjri Qadeem Safeed Zar/ Baid Zar Rural 01K & 06M
Trees Structures
Variety Number Type Plinth area
Nil Nil Nil Nil

This notification is made under the provisions of Section 11(1) of the Right to Fair Compensation and Transparency in Land acquisition, Rehabilitation and Resettlement Act, 2013 (Act No. 30/2013), to all whom it may concern.

A Plan of the land may be inspected in the office of the District Collector and Collector Land Acquisition Awantipora on any working day during the working hours.

The Government authorizes Collector and his revenue field staff to enter upon and survey land, take levels of any land, dig or bore into the sub-soil & do all other acts required for the proper execution of their work as provided and specified in section 12 of the Act.

5164 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

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

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

Sd/-

MUSHTAQ AHMAD LONE, JKAS, Additional Deputy Commissioner, Collector Land Acquisition, Awantipora.

———

OFFICE OF THE COLLECTOR LAND ACQUISITION (SUB DIVISIONAL MAGISTRATE BASANTGARH)

(DISTRICT UDHAMPUR)

Subject :—Acquisition of land measuring 07 Marlas and 05 Sarsai under Khasra No. 106, situated at Village Basantgarh, Tehsil Basantgarh District Udhampur for Construction of approach road to the Primary Health Centre (PHC) Basantgarh Qunder Preliminary Notification under sub-rule (1) of rule-25 and Section-11(1) of the Act-30/2013 thereof.

———

Whereas, it appears to the appropriate Government that a total of 07 Marlas and 05 Sarsai Land under Khasra No. 106 is required in Village Basantgarh Tehsil Basantgarh District Udhampur for public purpose, namely "Construction of approach road to the Primary Health Centre (PHC) Basantgarh" which is being executed by PWD Department. Whereas, under Rule 4(1) of "Jammu and Kashmir Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (Social Impact Assessment and Consent) Rules, 2022" a preliminary committee consisting of officers from Revenue, Rural Development, PMGSY, PWD (R&B), Forest, Agriculture and Horticulture Departments was constituted for conducting Preliminary Enquiry regarding the subject cited above. The committee so constitutedNo. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5165 visited the spot and submitted the Preliminary Enquiry Report to this Collectorate vide No. TBG/OQ/1086-1100 Dated 11/12/2025;

Whereas, the land owner (interested person) has given consent on affidavit for acquisition of land measuring 07 Marlas and 05 Sarsai under Khasra No. 106, situated at Village Basantgarh, Tehsil Basantgarh;

Whereas, Rule 8 of "Jammu and Kashmir Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement (Social Impact Assessment And Consent) Rules, 2022" provides that where no involuntary displacement of persons due to acquisition of land with no adverse impact, and no rehabilitation is involved, then the Collector shall obtain report of the committee as constituted under sub-rule (1) of rule 4 along with the consent of the interested persons (at least 70%) which shall be considered as SIA Report and in such cases the Collector shall proceed for issuance of Preliminary Notification under section 11 of the Act within seven days.

Therefore, it is notified that for the above said project at village Basantgarh, Tehsil Basantgarh, a piece of land measuring 07 Marlas and 05 Sarsai is being acquired whose detail description is as under :—

S. No. Khasra No. (Survey No.) Type of Title Private/ Govt./ Common Type of Land Rural/ Urban Area under Acquisition Trees Structures
Marla Sarsai Variety Number Type Plinth area
Khasra No. 106 Private Rural 7 5 – – – –

This notification is made under the provisions of Section 11(1) of The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Act No. 30/2013), to all whom it may concern.

A plan of the land may be inspected in the office of the Collector on any working day during the working hours. The Government authorizes Collector and his Revenue field staff to enter upon and survey land, take levels of any land, do all other acts required for the proper execution of their work as provided and specified in section 12 of the Act.

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

5166 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

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

Sd/-

WAHID UL REHMAN, JKAS, Collector Land Acquisition Sub Divisional Magistrate, Basantgarh.

———

GOVERNMENT OF JAMMU AND KASHMIR DIRECTORATE OF INDUSTRIES AND COMMERCE, JAMMU. (REGISTRAR OF SOCIETIES/FIRMS JAMMU)

1st Floor, Udyog Bhawan, Rail Head Complex, Jammu

PUBLIC NOTICE

The partner of the Firm M/s Durga Builders located at Ward No. 06, Kothi Morh, Bari Brahmana, Jammu registered with the office of Registrar of Firms, Jammu under No. 96 of 2021 dated 28.12.2021, has approached this office for de-registration of the firm. Before record of changes are made, objections, if any, from individual, Institution, State or Semi State Government organization may kindly be communicated to the office of Registrar of Firms (Director, Industries and Commerce) 1st Floor Jawahar Lal Nehru Udyog Bhawan, Rail Head Complex, Jammu by post or in person within a period of 10 days from the date of publication of this notice in the newspaper.

Sd/- Joint Director (M&P), Department of Industries and Commerce, Jammu.

———

OFFICE OF THE STATE TAXES OFFICER CIRCLE 'J' JAMMU.

Notification

UNDER RULE 6(1) of the CST Act 1956 and J&K GST Rules 1958

It has been reported by M/S Ambe Trading Co F-98 Near Airtel Tower Old Gura Bakshi Nagar Jammu, bearing TIN No. : 01831170953No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5167 that the form 'VAT-65' bearing Serial No. 0512981 to 0512985, have been lost and the matter stands published in the following newspaper :—

1. State Times dated : 11-07-2026

The dealer has also furnished an Affidavit in this respect which is placed on record. Hence, the below noted 'VAT-65' forms' are here by declared as invalid for the purpose of sub section (5) (4) of the section of 8 of the CST Act 1956. Anybody fraudulently using the said 'F' form will render himself liable for penal action as per law.

Anybody finding the said 'VAT-65' Form, please return the same to the undersigned.

No. of 'VAT-65' forms : (05) Five only

Name and address of the dealer : M/S Ambe Trading Co F-98 Near Airtel Tower Old Gura Bakshi Nagar Jammu.

Registration No. : 01831170953

Whether lost/stolen/destroyed : Lost.

Yours faithfully,

Sd/- State Taxes Officer, Circle 'J' Jammu.

———

NOTIFICATION

In my Aadhaar Card bearing No. 7972 4431 2792 my name is recorded as ZENA while as my actual and correct name is ZAINA. Now change/correction is required and the same is be correct in my Pan Card in this regard.

R/o House No. 92 Lane No 3 Ibrahim Colony Bemina, Srinagar.

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

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

General Manager, Government Press, Srinagar.

———

5168 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct the name of my son in his bank records at Jammu and Kashmir Bank Ltd Branch Nawa Kadal bearing Account number 0084041000000769 from Wani Ahmad Jan to Ahmad Jan. Now the same is to be corrected in this regard.

Arifa Jan M/o Ahmad Jan R/o Grattbal Nawa Kadal Srinagar

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Bindu W/o Geja R/o Nesw University Campus, Sub-District Jammu District Jammu J&K 180006 State that my name has been wrongly written as Saniya instead of Bindu in my Aadhaar Card bearing No. 6245 4574 8459. Now, I am applying for correction of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5169

NOTIFICATION

I, Mir Majid Nazir want to change my name in my Aadhaar Card bearing No. 5445 9515 8320 from Majid Nazir to Mir Majid Nazir.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Sheraz Ahmad Ganaie want to change my Son's name in his Aadhaar card bearing No. 4041 2429 1260 from Fukran Sheraz to Furqan Sheraz.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5170 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Yasmeena Kouser want to change my name in my Adhaar Card bearing No. 2523 9250 8959 from Yasmeen to Yasmeena Kouser.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5171

NOTIFICATION

This is to inform to the general public that in Aadhaar Card bearing No. 3601 5215 0771 the name and date of birth of son has been wrongly mentioned as OWAIS KHAN and 01-01-2010 instead of AWAIZ KHAN and 25-07-2012 respectively. Now, I am applying for the correction of the same.

Zareena Bano W/o Fayaz Ahmad Khan Mother of : Awaiz Khan R/o Bella Wussan Kangan Ganderbal

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I want to Correct Ward's name in her Aadhaar Card from Ishrat Fatima to Ushrat Fatima. Now, I am applying for the Correction.

Ushrat Fatima D/o Habibullah Dar R/o Babagund Trehgam Tehsil Trehgam Kupwara

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5172 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby notified for information that the application of one of our employee namely Mr. Aashiash Kumar S/o Dwarika Nath R/o Begam Tehsil & District Kulgam is pending in our Office for addition of his last name "Fotedar" in his service/HRMS records.

If any individual has any objection with the addition of his last name "Fotedar" in his service records.

District Social Welfare Officer, Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

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

Owais Yousuf S/o Mohammad Yousuf Ganaie R/o Moolu Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5173

NOTIFICATION

In my Aadhaar Card bearing No. 9951 8891 8395 my name is recorded as Kulsuma while as my actual and correct name is Kulsoom Bano. Now change/correction is required and the same is be correct in my Pan Card deaning No. GLOPK4522C in this regard.

Kulsoom Bano W/o Muneer Ahmad Khan R/o New Colony Lal Bazar Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my Ward's name and DoB is wrongly written as Tabassum Hussain and 01.02.2008 instead of Tabasam Hussain Awan & DoB 01-01-2012 respectively. Now, I want to apply for its correction.

Mohammad Riyaz Awan F/o Tabasam Hussain Awan R/o Bahdaun Rajouri.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5174 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

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

Mohd Yousuf Dar F/o Sheezan Yousuf R/o Khurampora Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

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

Peerzada Mukhtar Ahmad F/o Peerzada Tafeem Mukhtar R/o Pinjoora Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5175

NOTIFICATION

I, Mushtaq Ahmad Awan F/o Saima Mushtaq, R/o Dunaroo Pahlipora, Shopian, have applied before the concerned Aadhaar Centre for correction of my daughter's Aadhaar record. Her name and date of birth are wrongly recorded as Sayieema Akhter and 12/04/2013. The correct name and date of birth, as per school records, are Saima Mushtaq and 29/05/2012.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Riyaz Ah Kalas instead of Zaffar Hussain Kalas. Now, I want to apply for its correction.

Zaffar Hussain Kalas S/o Ahmad Kalas R/o Nasarpora Keller, Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5176 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Muzafar Ahmad Khan F/o Muheet Muzafar Khan R/o Bamnoo, Tehsil Rajpora, District Pulwama, hereby notify the general public that the name and date of birth of my Ward have been incorrectly recorded in his Aadhaar records. The name of my Ward has been wrongly entered as Moheet Muzafar, whereas the correct and actual name is Muheet Muzafar Khan. Further, the date of birth has been wrongly recorded as 07-09-2019, whereas the correct date of birth, as per the Birth Certificate, is 07-09-2020. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Farrooz Ahmad Wani S/o Ghulam Rasool Wani R/o Kanigam, Shopian, hereby notify the general public that the name and parentage of my son have been incorrectly recorded in his Aadhaar Card (Aadhaar No. 8529 7884 8043) as Kashaf Ferooz S/o Farooz Ahmad Wani, which is incorrect. The correct and actual name and parentage of my son, as reflected in his Domicile Certificate and School Records, are Kashif Farrooz S/o Farrooz Ahmad Wani. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5177

NOTIFICATION

This is inform to general public, that Maneer Ahmad S/o Habib R/o Gundi Gujran Karnah Kupwara. I, hereby declare that my name has been wrongly mentioned as Manir Ahmad Gujjar Dooray in Aadhaar records. The correct name is Maneer Ahmad. Now, I am applying for correction in her Aadhaar Card records accodingly.

Maneer Ahmad S/o Habib R/o Gundi Gujran Karnah District Kupwara

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is for the information of the general public that my name and date of birth have been wrongly mentioned in my Aadhaar Card as Rehana Akhter & DoB 05/03/2002 whereas my correct particulars are as per my school records Rehana Bano & DoB is 01/03/1995. I have applied before the concerned Aadhaar authorities for correction of my Name and Date of Birth in Aadhaar Card as per my school records.

Rehana Bano D/o Mohammad Abdullah Dar R/o Hajan, Langate District Kupwara Jammu & Kashmir.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5178 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohd Sidiq Kumar S/o Quadir Kumar, R/o Jawalapora Tehsil and District Budgam, UT of Jammu & Kashmir, do hereby declare that in my Aadhaar Card No. 2181 9199 3923, my details have been wrongly recorded as name Mohammad Sadiq Kumar Father's name Ghulam Qadir Kumar DoB 16/05/1953 my actual and correct name Mohd Sidiq Kumar Father's Name Quadir Kumar DoB 23/01/1953 the correct details should be recorded in all my official documents.

Mohd Sidiq Kumar R/o Jawalapora, Budgam, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Majabeen W/o Zakir Hussain Shapoo R/o Green Colony Bhaderwah Doda have applied for correction of my name which has been wrongly written as Mahjabeen Shapoo instead of correct name Majabeen in my Aadhaar Card bearing No 3049 3414 7195.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5179

NOTIFICATION

My name & DoB has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 4247 5315 3480 as Syed Rubab Razvi & 22-03-2008 respectively instead of Syeda Rubab & DoB 08-09-2011 respectively. Now, I am applying for its correction of the same.

Syeda Rubab D/o Syed Muzaffar Hussain R/o Nasoo Beerwah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Mohd Sabbar S/o Mohd Rashid R/o Chani Mansar Tehsil Majalta Distt. Udhampur have applied for correction of my name which has been wrongly written as Sabbar Ali instead of correct name Mohd Sabbar in my Aadhaar Card bearing No 5951 3057 6259.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5180 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is information for general public that my name has been wrongly mentioned as Sayida Bano instead of Syeda in the Adhaar Card vide No. 894059069722. Therefore, I want update my Adhaar.

Syeda W/o Late Ab Rehman Rather R/o Hanjura, Chadoora Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I want to correct the name of my sister in Aadhaar Card bearing No. 503398077824 from Nigeena Jan to Nageena Akhter. Now, I am applying for its correction.

Nazeer Ahmad Deedar Brother of Nageena Akhter R/o Kotamarg Teh DH Pora Distt. Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5181

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my Ward's name is wrongly written as Taswar Hussain Shah instead of Tassawar Hussain Shah. Now, I want to apply for its correction.

Iftakhar Hussain Shah F/o Tassawar Hussain Shah R/o Dragad Karnah, Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

In my Aadhaar Card bearing No. 319515786563, my name has been wrongly admitted as 'Gandha Begum' while as my actual name is 'Gunda Begum'. Now, I am applying for its correction in this.

Gunda Begum W/o Gh. Rasool Shah R/o Highland Colony Chinkipora Sopore, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5182 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ms. Asma Jan hereby inform the general public that due to a typographical error, my name was inadvertently recorded in my Aadhaar Card as Gudi Khaliq instead of my correct name Asma Jan as per my Domicile Certificate.

Asma Jan D/o Abdul Khaliq Kuchay R/o Gratabal, Safapora, Ganderbal.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Shakuntla Devi W/o Roshan Lal R/o Tharakalwal, Tehsil Ramkot, District Kathua J&K (UT) applying for the correction of name of my which is wrongly written as Usha Devi instead of correct name Shakuntla Devi on my Aadhaar Card bearing No. 765954608110. Now my correct name is Shakuntla Devi.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5183

NOTIFICATION

This is information for general public that in my daughters Aadhaar Card bearing No. 723247663143 her name has been wrongly admitted as Parveeza Bilal Instead of Pareeza Bilal. Now, I am applying for its correction in this regard.

Bilal Ahmad Najar F/o Pareeza Bilal R/o Laden Chadoora, Budgam Jammu and Kashmir-191111.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

It is notified for the information of the General Public that my Ward's Name in Aadhaar Card has been wrongly entered as Afaana Shakeel while my Ward's correct Name is Aafan Shakeel. Now, I want the same to be corrected.

Shakeel Ahmad Bhat F/o Aafan Shakeel R/o Dabruna Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5184 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 9173 9598 8179 Now, I want to change my name from Azhar Hameed (Old Name) to Azra Hameed (New Name).

Azra Hameed D/o Abdul Hameed Magray R/o Chill, Tehsil Khansahib, District Budgam, Jammu and Kashmir-193411.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I want to Correct my name in my Aadhaar Card from Zahoor Ahmad Sheikh to Zahoor Ahmed Sheikh. Now, I am applying for the Correction.

Zahoor Ahmed Sheikh S/o Ghulam Rasool Sheikh R/o Arampora Sopore.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5185

NOTIFICATION

This is to inform the general public that my name has been incorrectly recorded in my Aadhaar Card bearing No. 8227 1480 1474 as "Aiman Manzoor" instead of my correct name, "Aymen Khan" my correct name Aymen Khan Wife of Manzoor Ahmad Khan R/o Ladu, Ladoora, Rafiabad, District Baramulla, Jammu & Kashmir-193301. I have applied for the necessary correction of my name in the Aadhaar records.

Aymen Khan W/o Manzoor Ahmad Khan R/o Ladu, Ladoora, Rafiabad, District Baramulla-193301.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is information to general public that my daughter's name and DoB has been wrongly submit in her Aadhaar Card bearing Aadhaar No. 660773803289 as Sabreena Akhter and DoB is 11/04/2002 instead of Sabhiya Akther and DoB is 04-03-2003. Now, I want to update her name and DoB.

Mohammad Yousuf Bhat F/o Sabhiya Akther R/o Chitru Dangerpora Tehsil Budgam District Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5186 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I have applied for the correction of my name which has been wrongly written as a Dwakru Devi instead of correct name Dwarku Devi in my Aadhaar Card bearing No. 730980540685 and Pan Card bearing No. FRWPD9664P.

Dwarku Devi W/o Late Sh. Anant Ram R/o Village Kambal Danga Tehsil and District Udhampur.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Riyaz Ahmad Zaindari F/o Shamuoon Arfat R/o Zirpara Tehsil Bijbehara District Anantnag that my Ward's name on my Aadhaar Card bearing No. 8525 4090 3758 is registered as Arfat Reyaz which is incorrect that my Ward's real and correct name and parentage is Shamuoon Afrat S/o Riyaz Ahmad Zaindari. I have applied for the necessary correction of my name in the Aadhaar records.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5187

NOTIFICATION

I, Mohd Shafi R/o Praneel Bijarani Doda applying for correction of my Son's name which is wrongly written as Mouzammel Ahmed instead of correct Muzammel Ahmed in Aadhaar Card bearing No. 4651 7651 3618.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Aashaq Hussain Lone, Resident of Manzimpora Shopian hereby inform the general public that my previous passport was issued with incorrect details of my name as Ashiq Hussain Lone (incorrect detail). I have applied for reissue/correction of my passport with my correct detail as per my official document as Aashaq Hussain Lone.

Aashaq Hussain Lone R/o Manzimpora Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5188 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby informed to the general public that the father's name recorded in the Aadhaar Card and previous Birth Certificates of Daanya, D/o Tanveer Ahmad, Admission No. 0020, Class 9th (Tulip), DoB 02-03-2012, and Abdullah, S/o Tanveer Ahmad, Admission No. 0954, Class 7th (Pansy), DoB 09-01-2014, studying at G.D. Goenka Public School, was inadvertently recorded as "Tanveer Ahmad Bhat" instead of correct name "Tanveer Ahmad". The necessary correction has been made in the updated Birth Certificates.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

It is hereby informed to the general public that the father's name recorded in the Aadhaar Card and previous Birth Certificates of Daanya D/o Tanveer Ahmad, Admission No. 0020, Class 9th (Tulip), DoB 02-03-2012, and Abdullah, S/o Tanveer Ahmad, Admission No. 0954, Class 7th (Pansy), DoB 09-01-2014, studying at G.D. Goenka Public School, was inadvertently recorded as "Tanveer Ahmad Bhat" instead of correct name "Tanveer Ahmad". The necessary correction has been made in the updated Birth Certificates.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5189

NOTIFICATION

I, Beer Singh S/o Baldev Singh R/o Village Bhajmasta Dharamkund District Ramban that my Son namely has been wrongly written in his Aadhar Card bearing No. 451381183239 is as Narotam Singh instead of Nartom Singh. Now, I want to Correction of my son name.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I want to Correct my wards name on her Aadhaar Card from Muntha Binti Arif to Muntaha Binti Arif. Now, I am applying for the Correction.

Tasleem Arif Dar F/o Muntaha Binti Arif R/o Maidanpora.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5190 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

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

Mohammad Hazim Bhat S/o Faroze Ahmad Bhat R/o Chakpath Dooru, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Mehnaza Akhter D/o Habibullah Ganie R/o Solinda Tehsil Tangmarg, District Baramulla, J&K hereby inform the general public that my name has been inadvertently recorded as Mehnaza Habib instead of my correct name Mehnaza Akhter in my Aadhaar Card. Further my DoB has also been wrongly recorded as 10-09-2003 instead of the correct 05-03-2003. Now, I am applying for correction. In this regard.

Mehnaza Akhter

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5191

NOTIFICATION

I, Rayaz Ahmed Mir, S/o Zahoor Ahmed Mir, R/o Haripora, Tehsil Kawarhama, District Baramulla, J&K, hereby notify the general public that my name has been wrongly recorded in my Aadhaar Card (No. 4772 9358 7256) as Riyaz Ahmad Mir instead of my correct name Rayaz Ahmed Mir. Now, I am applying for correction. In this regard.

Rayaz Ahmed Mir.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Trippata Choudhary W/o Sham Choudhary R/o Langer, Tehsil Nowshera, district Rajouri do hereby declare that I have changed my son name from baby to Shivansh Choudhary and DoB from 06-06-2020 to 06-03-2020 wrongly written in Aadhaar. Now, I am applying for correction. In this regard.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5192 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Dehru Ram S/o Late Sh. Amar Nath V.P.O Rajinder Pura Tehsil Vijaypur District Samba, applying for the correction of name which is wrongly registered in my Aadhaar Card bearing No. 6556 3422 2401 as Dheru Ram. In my other documents record the name mention as Dehru Ram. Now, I am applying for the correction of said correct name instead of incorrect name in my Aadhaar Card.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 6977 1784 2115 my name recorded as Peerzada Parvaiz Ahmad S/o Peerzada Gull Mohd instead of Pervaiz Ahmad Shah S/o Gul Mohd Shah. Now, I am applying for the correction of said correct name instead of incorrect name in my Aadhaar Card.

Pervaiz Ahmad Shah S/o Gul Mohd Shah R/o Akhal Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5193

NOTIFICATION

I, Ikthiz Hussain Shah S/o Yousaf Shah R/o Pamrote Tehsil Surankote District Poonch Correction of my Child name Which is wrongly written as my Child name Anas S/o Ikthiz Hussain Shah in Aadhaar Card Bearing Registration No. (7265 1569 6012) instead of my Child name Anas Kazmi S/o Ikhtiaz Hussain Shah. Applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Mohd Saleem Khan S/o Mohd Hussain Khan R/o Traranwali Tehsil Surankote District Poonch Correction of my name which is wrongly written as my name Saleem Khan S/o Mohd Hussain in Aadhaar Card Bearing Registration No. (8789 3320 9788) instead of my name Mohd Saleem Khan S/o Mohd Hussain Khan. Applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5194 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Smt. Jito Devi wife of Shri Gurdas, resident of Village Rajinder Pura (Bagona), Tehsil & District Samba, hereby inform the general public that due to an inadvertent error my particulars in my Aadhaar Card have been wrongly recorded as Kamala Devi instead of Jito Devi, Gurdas Chand instead of Gurdas, and DoB : 04.06.1953 instead of the correct 08.04.1952. Now, I am applying for the correction of said correct name instead of incorrect name in my Aadhaar Card.

Jito Devi W/o Shri Gurdas Village Rajinder Pura (Bagona), Tehsil & District Samba.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

In Aadhar record bearing Aadhaar No. 3990 7955 8441 my Ward's name recorded as Kushboo Jan instead of Khushbo Riyaz. Now, I am applying for the correction of said correct name instead of incorrect name in my Aadhaar Card.

Rubeena Bano M/o Khushbo Riyaz R/o Ponipora Kulgam

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5195

NOTIFICATION

I, want to correct my Adhar Card name parentage and Date of Birth under Aadhaar No. 786192963321, from Ikhlaq Ahmad Khan S/o Mohammad Yousaf Khan DoB 10-12-1991 to Akhlaq Ahmad Khan S/o Mohmad Yousaf Khan DoB 10-12-1990. Now, I am applying for its correction.

Akhlaq Ahmad Khan S/o Mohmad Yousaf Khan R/o Bimyar Boniyar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

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

Naila Bano D/o Mohd Saveed Khokher R/o Tad Karnah Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5196 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

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

Shakila Begum W/o Mohd Rafiq R/o Prada Karnah Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Nagaina Bi W/o Mohd Lateef R/o Village Markote, Tehsil Mandi, District Poonch applying for the correction of my name which is wrongly written as Nagina Bi instead of Nagaina Bi in Aadhaar Card bearing No. 4162 1849 9517 and other documents. Now, I want to apply for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5197

NOTIFICATION

I, Neelam Devi W/o Anoop Kumar R/o Chourana Town Bhutna P/o Drabshala Tehsil Drabshala Distt Kishtwar J&K have applied for the correction of my name and DoB which is wrongly written on my Aadhaar bearing No. 3353 3484 1116 as Neelma Devi DoB 12-05-1982 instead of Neelam Devi DoB 18-03-1985 (Correct). Now, I want to apply for its correction.

Neelam Devi.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Zahira Parveen W/o Mohd Rafiq R/o Village Gagrian, Tehsil Mandi, District Poonch applying for the correction of my daughter's name which is wrongly written as Aliz Rafiq instead of Aliza Rafiq in Aadhaar Card bearing No. 8875 0110 4181. Now, I want to apply for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5198 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Qadeer Hussain S/o Mohammad Rashid R/o Village Salani, Tehsil Mankote, District Poonch applying for the correction of my daughter's name which is wrongly written as Thira Tabassum instead of Tahira Tabbassum in Aadhar Card bearing No. 4582 0062 0395. Now, I want to apply for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

In my Child's Aadhaar Card his name is wrongly mentioned as Rafi Ahmad Lone Instead of Mohammad Rafi. Now, I want to correct the same in this regard.

Ghulam Ahmad Lone F/o Mohammad Rafi R/o Warsun Teh Kralpora Distt. Kupwara.

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

Disclaimer

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

By order.

General Manager,

Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5199

NOTIFICATION

I, Nazakat Hussain S/o Saif Din R/o Village Haveli, Tehsil Mandi, District Poonch applying for the correction of my name which is wrongly written as Mohd Nazakat instead of Nazakat Hussain in Aadhaar Card bearing No. 6196 8152 5725. Now, I want to correct the same in this regard.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

It is hereby informed to the general public that my name and date of birth have been incorrectly recorded in my Aadhaar Card as Kaiser Ahmad Peer, DoB 05/06/1997, whereas my correct name is Kaiser Ahmad Shah Peerzada and my correct DoB is 09/04/1997. Now, I am applying for the correction of my name and date of birth in the Aadhaar records.

Kaiser Ahmad Shah Peerzada S/o Shams U Din Peerzada, R/o Trehgam, Kupwara

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5200 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is informed to the general public that my the name of my daughter has been incorrectly mentioned in his Aadhaar Card as Aqsa Javid while her correct name is Wani Areesha. Now, I am applying for its correction in this regard.

Javeed Ahmad Wani F/o Wani Areesha R/o Laderwan.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

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

Bushra Bashir D/o Bashir Ahmad Payer

R/o Kunan.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5201

NOTIFICATION

It is informed to the general public that my the name of my daughter has been incorrectly mentioned in his Aadhaar Card as Noor Ul Nisa while her correct name is Meelad Un Nisha. Now, I am applying for its correction in this regard.

Gulam Ahmad Payer F/o Meelad Un Nisha R/o Gugloosa.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Mohd Istikhar instead of Mohammad Isteyak Ansari. Now, I want to apply for its correction.

Mohammad Isteyak Ansari R/o Khortha, Khurpatti Tehsil Tariyani Sheohar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5202 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby informed to the general public that the name of my Ward's has been incorrectly recorded in her Aadhaar Card as Soliya Nabi, whereas her correct name is Soliha Nabi. Now, I am applying for the correction of her name in the Aadhaar records.

Ghulam Nabi Dar F/o Soliha Nabi R/o Kunan, Trehgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

This is an information for general public that the Aadhaar Card of my Son. bearing Registration No. 8052 3886 7930, his name and DoB has been Mistakenly Mentioned as Mohd Kamil Sheikh, and DoB as 14-03-2008, while as his Actual and correct name and DoB as per his School Record is, Kamil Farooq Shiekh, and DoB is 10-01-2010. Now, I want to apply for its correction in this regard.

Farooq Ahmad Shiekh F/o Kamil Farooq Shiekh

R/o S.K Payeen, Bandipora, District Bandipora.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5203

NOTIFICATION

I, Nilesh Kumar F/o Partik Pal R/o Lakhanpur Kaim Ganj Farrukhabad Utter Pradesh A/p Lane No. 2, H. No. 256 Shakti Nagar, Jammu state that my son's name has been wrongly written as Prateek instead of Partik Pal in his Aadhar Card bearing No. 252304102247. Now, I am applying for correction of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

It is informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Kulsim Akhter while my correct name as per my documents is Kulsooma Akhter. Now, I want to update my name in Aadhaar Card as Kulsooma Akhter instead of Kulsim Akhter. Now, I am applying for correction of the same.

Kulsooma Akhter W/o Gh. Hassan Parray R/o Hari Parigam Pulwama Jammu and Kashmir -192123.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

5204 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Asmat Qayoom D/o Abdul Qayoom Wani R/o Hajinar Tehsil Karnah District Kupwara the actual name in my School record is Asmat Qayoom D/o Abdul Qayoom Wani wrongly written in my Aadhaar Card is Ashmat Qayoom which are incorrect. Now, I am applying for correction of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

NOTIFICATION

I, Kishni Shashoo wife of Lt Shri Brij Lal Shashoo and R/o Janipur Colony H. No. 152, Ext. A wanted to correct my wrong name Kishni Kumari written in the family pension book of PPO No. 314574 to change it to Kishni Shashoo. Now, I am applying for correction of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

———

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5205

NOTIFICATION

It is hereby notified for the information of the general public that the name of my son on Aadhaar Card bearing No. 8461 0537 4653 has been inadvertently recorded as Mustakeem.However, his correct name, as recorded in his DoB Certificate is Mustaqeem Ahmad Bhat.Now, I am applying to the competent Aadhaar authorities for correction of his name from Mustakeem to Mustaqeem Ahmad Bhat in the Aadhaar records.

Neelofar Jan M/o Mustaqeem Ahmad Bhat Behrampora Watergam Baramulla, District-Baramulla J&K-193303 It is certified that I have complied with other legal requirements in

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

I want to correct my ward's name in her Aadhaar Card bearing No. 5069 6109 4655 from Maham Mumin to Fatima Bint Mumin. Now, I am applying for the Correction.

Mumin Mukhtar F/o Fatima Bint Mumin R/o Sheeshbagh near Islamia College, Srinagar.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5206 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform to general public, that my name has been wrongly mentioned in my Aadahar card bearing Aadhaar No. 6193 8965 4637. Now, I want to change my name from Dilavar Kumar (old name) Mohammad Dilawar Kumar (new name) as per Domicile officially Document.

Mohammad Dilawar Kumar R/o Sogam Lolab. It is certified that I have complied with other legal requirements in

this connection.

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

This is to inform to general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 2769 9440 3856. Now, I want to change my name from Gh Mohd Bhat(old name) Ghulam Mohmad Bhat(new name) as per Domicile officially Document.

Ghulam Mohmad Bhat R/o Doruch Wani.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5207

NOTIFICATION

I, Saif Ali Awan F/o Mohammad Abu Bakr Awan R/o Rashanpora that my son's name has been wrongly mentioned in Aadhaar Card vide Aadhaar No. 3897 0211 7656 as Abu Bakar Awan instead of Mohammad Abu Bakr Awan S/o Saif Ali Awan R/o Rashanpora. Now, I want to change my son's name from Abu Bakar Awan to Mohammad Abu Bakr Awan.

Saif Ali Awan F/o Mohammad Abu Bakr Awan R/o Rashanpora Tehsil Kralpora District, Kupwara. It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of
———— NOTIFICATION My name has been wrongly mentioned in Aadhaar Card vide Aadhaar No. 9862 9842 0487 as Zeniba Begum instead of Zenib Begum Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

My name has been wrongly mentioned in Aadhaar Card vide Aadhaar No. 9862 9842 0487 as Zeniba Begum instead of Zenib Begum W/o Assadullah Lone R/o Mandian Tehsil Keran. Now, I want to correct my Aadhaar Card from Zeniba Begum to Zenib Begum W/o Assadullah Lone R/o Mandian Tehsil Keran which is correct as per record.

Zenib Begum W/o Assadullah Lone R/o Mandian Tehsil Keran District, Kupwara It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5208 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In Aadhaar Card bearing No. 7850 1999 9301, my name has been wrongly mentioned as Arshu Jan DoB 01/01/2014 instead of Ursuma Jan D/o Showkat Ahmad Thoker DoB 10/4/2013. Now, I want to correct the same.

Ursuma Jan D/o Showkat Ahmad Thoker.

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

this connection.

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

My name and date of birth has been wrongly mentioned in my Aadhaar Card as Raja Shafi Sheikh S/o Mohammad Shafi Sheikh and DoB 02-12-2013 instead of Shahid Shafi S/o Mohammad Shafi Sheikh and DoB 01-01-2016. Now, I am applying for its correction.

Shahid Shafi S/o Mohammad Shafi Sheikh R/o Sitaharan Tehsil Khag District, Budgam.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5209

NOTIFICATION

I, Bilal Ahmad Mir S/o Javid Ahmad Mir R/o Gorinora Boami, Tehsil Zaingeer, District Baramulla, hereby inform the general public that the name of my ward has been wrongly recorded as Huzaib Bilal Mir in his Aadhaar records whereas his correct and actual name is Huzaif Bilal Mir, as recorded in his Birth Certificate. Now, it needs correction.

Bilal Ahmad Mir F/o Huzaif Bilal Mir R/o Gorinora Boami, Tehsil Zaingeer District, Baramulla. It is certified that I have complied with other legal requirements in

Disclaimer No legal responsibility is accepted for the publication of
———— NOTIFICATION I want to correct my Aadhaar Card's name under Aadhaar No. 5001 9397 4280 from Shama Begum to Shameema Begum. Now, I am applying Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Shameema Begum W/o Manzoor Ahmad Lone R/o Khahmoh Rafiabad It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5210 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my daughter's name in school records of Class 6th from Amaira Jan to Ameera Manzoor. Now, I am applying for its correction.

Manzoor Ahmad Lone F/o Ameera Manzoor R/o Khahmoh Rafiabad.

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

this connection.

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

I want to correct my name in Aadhaar Card under No. 9232 9740 3407 from Mohd. Rizwan to Rizwan Rafiq. Now, I am applying for its correction.

Rizwan Rafiq S/o Mohammad Rafiq Beig R/o Uri.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5211

NOTIFICATION

I want to correct my name in Aadhaar Card under No. 4849 2930 8576 from Rukhtah Bano to Ruktha Bano. Now, I am applying for its correction.

Ruktha Bano D/o Mohammad Safeer R/o Kundi Brijala Teh Uri District, Baramulla. It is certified that I have complied with other legal requirements in

this connection.

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

I want to correct my daughter's name in Aadhaar Card under No. 4784 1111 3753 from Iayat Malik to Aayat Malik. Now, I am applying for its correction.

Ayaz Ahmad F/o Aayat Malik R/o Uri Teh. District, Baramulla. It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5212 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Rakesh Kumar S/o Prem Chand R/o Village Sangoor District

Udhampur that my Daughter name has been wrongly written in her

Aadhaar Card bearing No.7041 6969 2751 is as Abhya Balwal instead of

Avya Balwal. Now, I want to correction of my Daughter's name.

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

this connection.

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

3804 1612 0668, from Farhad Nisar Ganie to Farhad Nisar as per

academic qualification and other documents

Nisar Ahmad Ganie F/o Farhad Nisar

R/o 057, Reshnagri Shopian, Pulwama.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5213

NOTIFICATION

I have changed my name from (old name) Musarrat to (New name)

Masrat Jan. In future I will be known as (New Name) Masrat Jan.

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

this connection.

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

I, Saduf Nazir D/o Nazir Ahmad Pandit R/o Buchwara Dalgate

Srinagar, do hereby declare that I want to change my name from Sadaf

Nazir to Saduf Nazir in my Aadhaar Card. Henceforth, I shall be known

and identified by the name Saduf Nazir for all purposes, including all

legal, official, and personal records.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5214 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Baldev Singh S/o Hans Raj R/o Chachawah Tehsil Gool District

Ramban applying for correction of my Son's name which is wrongly

written as Shontesh Chand instead of correct Santosh Chand in his

Aadhaar Card bearing No. 7263 8750 7814.

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

this connection.

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

Ramban applying for correction of my name and date of birth which are

wrongly written as Shania Akhter & DoB 02-01-2000 instead of correct

Shanaz Bano & DoB 02-01-2003 in Aadhaar Card bearing No. 7443 4106

6585.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5215

NOTIFICATION

I, Mukhtyar Ahmed S/o Abdul Aziz R/o Parthmulla Tehsil Gool

District Ramban applying for correction of my Son's name which is

wrongly written as Fazeen Ahmed instead of correct Faizan Mukhtyar in

his Aadhaar Card bearing 7288 6700 9376.

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

this connection.

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

Tehsil Gool District Ramban applying for correction of my daughter's

name which is wrongly written as Nadia Nisar instead of correct name

Nadiya Nisar in her Aadhaar Card.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5216 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Jameela Bano W/o Mohd Munsha R/o Mahakund Tehsil Gool

District Ramban applying for correction of my daughter's name & date of

birth which are wrongly written as Toyeeb Tunisha & DoB 10-04-2020

instead of correct Toiba Tun Nesa & DoB 09-04-2020 in Aadhaar Card

bearing No. 8842 2906 4660.

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

this connection.

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

District Ramban applying for correction of my daughter's name which is

wrongly written as Shahreb Bano instead of correct Shariba Bano in her

Aadhaar Card

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5217

NOTIFICATION

I, Jameela Begum W/o Abdul Majid R/o Village Gundi Gagursullah

Tehsil Gool District Ramban applying for correction of my children's

name which are wrongly written as (1) Aryan Majid instead of correct

Aiyan Majeed. (2) Farhan Majid instead of correct Furhan Majeed and (3)

Sheba Majid instead of correct Shaiba Majeed in official records.

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

this connection.

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

I want to correct the name in Aadhaar Card under No. 6890 1061 6293 from Mushtaq Ahmad Malik to Mushtaq Ahmad. Now, I am applying for its correction.

Mushtaq Ahmad S/o Ghulam Qadir Malik R/o Uri Teh, Uri. It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5218 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mrs. Kounsar Rashid Mir W/o Mr. Reiaz Ul Rehman, R/o Hill View Colony, Wanabal Rawalpora, Srinagar, J&K, do hereby notify the general public and all concerned authorities that my name was inadvertently recorded as Kounsar Reiaz Mir in Passport No. E5646936 (expired on 02-09-2013). My correct and official name is Kounsar Rashid Mir. Both names, refer to one and the same person. Henceforth, I shall be known and identified by the name Kounsar Rashid Mir for all legal, official, and personal purposes.

Kounsar Rashid Mir W/o Reiaz Ul Rehman R/o Hill View Colony, Wanabal Rawalpora, Srinagar. It is certified that I have complied with other legal requirements in

Disclaimer No legal responsibility is accepted for the publication of
———— NOTIFICATION This is an information for general public that the Aadhaar Card of my Son bearing Registration No. 3019 9056 9938, his name and DoB has Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

Jamil Ahmad Lone F/o Rizwan Jamil R/o Malangam, P/O Baduab, Tehsil Tulail, District Bandipora, J&K. It is certified that I have complied with other legal requirements in

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5219

NOTIFICATION

It is hereby informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Sheikh Zahoor Ahmad Instead of Zahoor Ahmad Sheikh. Now, I am applying for its correction

Zahoor Ahmad Sheikh S/o Mohd. Akram Sheikh R/o Somburna, Nowgam Shangus, Anantnag. It is certified that I have complied with other legal requirements in

this connection.

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

No. P-1704588 has wrongly mentioned my name in Passport records Abdul Rashid while as per Aadhaar my correct name is Abdul Rashied. Now,I want to correct it.

Abdul Rashied Reshi S/o Nazir Ahmad Reshi R/o Reshi Mohalla Habak, Naseem Bagh Hazratbal. It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5220 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that the name of my child has been incorrectly recorded in the Aadhaar card bearing No. 2265 6531 3378 as Uzmat Ahad instead of his correct name Fatima Ahad. Now,I am applying for its correction.

Fatima Ahad R/o Dolipora Kreeri Baramulla. It is certified that I have complied with other legal requirements in

this connection.

Disclaimer No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Kanta Manhas W/o Sh. Pawan Singh R/o Near Batra Hospital, Bye Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

I, Kanta Manhas W/o Sh. Pawan Singh R/o Near Batra Hospital, Bye Pass, Majeen, Tehsil & District Jammu, J&K (UT), applying for the correction of my name which has been wrongly recorded in my Aadhaar Card bearing No. 9280 3259 2746 as Kanta Devi instead of Kanta Manhas.

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5221

NOTIFICATION

I, Lata Devi W/o Sh. Pawan Kumar Sharma R/o H.No. 28, Near JK Bank, Main Stop Janipur Colony, Janipur, Jammu 180007 applying for the correction of name of my own which is wrongly written as Lata Sharma instead of correct name Lata Devi on his Aadhaar Card bearing No. 5740 9620 6919. Now, his correct name is Lata Devi.

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

this connection.

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

This is inform to the general public that my name has been wrongly mentioned in my Aadhaar Card as Mohammad Abbas Khan While as my actual name is Mohammad Abass Khan C/o Mohammad Sultan Khan R/o Negrimalpora Kupwara District Kupwara 193222. Now, I want to apply for the correction of the same.

Mohammad Abass Khan C/o Mohammad Sultan Khan R/o Negrimalpora, Kupwara

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
5222 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Rakesh Kumar Ahirwal, S/o Putaiya Ahirwal, R/o Anjani, Damoh, Madhya Pradesh, at present residing at Bari Brahmana, Tehsil Bari Brahmana, District Samba, J&K (UT), do hereby declare that my son's name has been wrongly recorded in his Aadhaar Card bearing No. 7457-9931-9624) as Deepal Ahirwal. The correct name of my son is Deepak Kumar Ahirwal, DoB 20-02-2011, as per his Birth Certificate and other valid records. Both the names refer to one and the same person.Hericeforth, the correct name Deepak Kumar Ahirwal shall be used for all official, legal, and future purposes

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of
———— NOTIFICATION I, Santosh Kumar S/o Bej Nath R/o Pullar Tehsil Nagseni district Kishtwar stated that my daughter's namely Akshara Devi and Akshita Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order. General Manager, Government Press, Srinagar.

I, Santosh Kumar S/o Bej Nath R/o Pullar Tehsil Nagseni district Kishtwar stated that my daughter's namely Akshara Devi and Akshita Devi name has been wrongly written in Aadhaar Card as Akhshara Devi and Akshata Devi instead of Akshara Devi and Akshita Devi. Now, I have applied for correction of the same

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

this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any
———— misrepresentation etc. By order. General Manager, Government Press, Srinagar.
No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5223

NOTIFICATION

It is information to the general public that my name in my Aadhaar Card has been wrongly entered as Shahzada Akhter while my correct name is Muneera Banoo. Now, I want the same to be corrected.

Muneera Banoo W/o Mohd Ashraf Bhat R/o Zirpara Bijbehara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my daughter's name in Aadhaar Card bearing Aadhaar No. 3730 4724 0250 from Airah Naseer to Adeeba Naseer. Now, I am applying for its correction.

Naseer Ahmad Ahanger F/o Adeeba Naseer R/o Nadihal Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5224 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

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

Gh Mohd Shah S/o Gh Hassan Shah R/o Pranhall Gudder Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rakida Mushtaq W/o Mohd Imran Thoker R/o Tulkhan Bijbehara,District Anantnag do hereby declare that my name has been wrongly mentioned in my Aadhaar Card as Rakeeda Akhter instead of Rakida Mushtaq.Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5225

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 3815 8698 8605 as Asif Ahmad Bhat instead of Mohmad Asif Bhat. Now, I am applying for its correction.

Mohmad Asif Bhat S/o Gh Mohi Ud Din Bhat R/O Kangri Pora Khag Budgam. It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Akhater Shaqoor S/o Ghulam Nahi Teli R/o Iram Line, Budshash Nagar, Nabla Masjid, Sector-H. Natipora, Srinagar do hereby declare that I was earlier issued Passport bearing No. 11926185 which expired in the year 2023. That in my earlier passport, my particulars were recorded as Akhtar Shakoor F/o Gulam Nabi R/o Qalamdanpora, Near Muslim Girls School, Fateh Kadal, Srinagar. Now, I have now changed and adopted my correct particulars, which are duly reflected in my Aadhaar Card as Akhater Shaqoor F/o Ghulam Nabi Teli R/o Iram Line, Budshah Nagar, Nabla Masjid, Sector-H. Natipora, Srinagar, J &K.That the above changes pertain only to my name, parentage, and residential address, whose particulars appeared in the earlier passport are one and the same individual.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5226 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

Arekh Kumari W/o Pintu Raja R/o Brehvi Solki Tehsil & District Rajouri J&K. that my Son's correct name Shivang Rajput has been wrongly been mentioned in his Aadhaar Card No. 3078 4312 9410 as Shivang instead of Shivang Rajput mentioned in his Aadhaar Card. That Shivang Rajput and Shivang is One and the same person.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Zareena Begum W/o Bashir Ahmed R/o H.No. 78, Chapwar Bhatoli, Doda do hereby declare that in the Aadhaar Card of my daughter her name has been wrongly mentioned as Shamima Parven but my daughter's correct name is Shameema Parveen. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5227

NOTIFICATION

This is inform to the general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 3201 0293 0654 as Zubair Ahmad Khan While as my actual name is Zubair Qadir Khan C/o Ghulam Qadir Khan R/o Negri Malpora Kupwara, District Kupwara 193222. Now, I am applying for its correction.

Zubair Qadir Khan C/o Ghulam Qadir Khan R/o Negri Malpora, Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Khalida Begum C/o Mohd Iqbal Bagwan R/o Bagwan Mohalla Kishtwar District Kishtwar stayed that my name has been wrongly written in my Aadhaar Card as Khalida Banoo instead of Khalida Begum. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5228 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby notified for the information of the general public that my name has been wrongly recorded in the J&K Bank Financial Services Ltd. (IN302349) DP Division (NSDL) with ID 10265704 as Naresh Chander Langer S/o Sh. Krishan Lal Langer. My correct particulars, as per my Aadhaar, PAN and DoB records are Naresh Chander S/o Sh. Krishan Lal, R/o 61, Apna Vihar Colony, Kunjwani, Jammu 180010. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My particulars has been wrongly mentioned in my Aadhaar Record 8454 2685 9611 as Shafiya Manzoor D/o Manzoor Ahmad Chichi R/o Chountwaliwar Lar Ganderbal while as my correct particulars as per Domicile certificate is Shafia Manzoor D/o Manzoor Ahmad Chachi R/o Chount Waliwar Lar Ganderbal. Now, I am applying for its correction.

Shafia Manzoor D/o Manzoor Ahmad Chachi R/o Chount Waliwar Lar Ganderbal

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5229

NOTIFICATION

I, Champa Devi W/o Jal Deep Kumar R/o Lawa Sarthal Tehsil and District Kishtwar stayed that my minor child namely Priksha Devi name has been wrongly written in Aadhaar Card bearing No. 7101 4345 2668 as Priksha Thakur instead of Priksha Devi. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Altaf Ahmad Bhat R/o Lal Pora Kupwara want to change my Son's name in his Aadhaar Card bearing No. 7860 5666 9032 from Mosian Altaf to Mohsin Altaf. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5230 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Feroz Ahmad Chowdry S/o Abdul Ahad Chodri Palpora, Srinagar, J&K want to change my name in my Aadhaar Card bearing No. 3168 2625 7665 from Farooz Ahmad Chodri to Feroz Ahmad Chowdry. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rosha W/o Mohd Maqbool Bhat R/o Dalipora, Pulwama, J&K want to change my name in my Aadhaar Card bearing No. 4988 9273 0224 from Roshni to Rosha. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5231

NOTIFICATION

I have changed my name from Akhlaq Hussain Shah(old name) to Syed Akhlaq Hussain (new name) Shah. In future I will be known as Syed Akhlaq Hussain Shah. Now, I am applying for its correction.

Syed Akhlaq Hussain Shah S/o Ali Asgar Shah R/o Bandi Sarai Uri Baramulla Kashmir. Passport No. N6054568 It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Isaaq Dar S/o Manzoor Ahmad Dar R/o Chadoora near Jam Factory Alamdar Road, Budgam, do hereby declare that my name has been incorrectly recorded in certain documents as Mohd Isaaq Dar instead of Mohammad Isaaq Dar and my mother's name has been incorrectly recorded as Rafeeqa Bano instead of Rafiqa. Now, I am applying for its correction.

Mohammad Isaaq Dar S/o Manzoor Ahmad Dar R/o Chadoora, Near Jam Factory, Alamdar Road, Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5232 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

The name of my daughter in her Aadhaar records bearing No. 2755 3703 3147 has been mentioned as Anabiya John while as her actual & correct name is Noor Ul Huda. Now I have applied for the necessary corrections of the same.

John Mohammad Peer F/o Noor Ul Huda R/o Ghat No.15 Nehru Park Near Hotel Green View Dal Lake,Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name of my son in his Aadhaar Card bearing No. 5973 5681 4707 from Izhan Mukhtar to Mohammad Izhaan Bhat as per his DoB Certificate. Now the same is to be corrected.

Mukhtar Ahmad Bhat F/o Mohammad Izhaan Bhat R/o Saderbal, Hazratbal, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5233

NOTIFICATION

I want to correct my name/spouse name in my Aadhaar card bearing No. 4443 6099 4245 from Irshad Bano W/o Fida Hussain Kandru to Irshada W/o Fida Hussain Kandroo as per my Domicile Certificate. Now, the same is to be corrected.

Irshada W/o Fida Hussain Kandroo R/o Kander Mohalla, Akhoon Ashai Bagh, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name/spouse's name in my J&K Bank Passbook A/c No. 1211040100001516, from Noora Bano W/o Gh Qadir Langoo to Noora W/o Ghulam Qadir Langoo as per my Aadhaar Card. Now the same is to be corrected.

Noora W/o Ghulam Qadir Langoo R/o Gullab Mohalla, Dalgate, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5234 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I have changed my name from Riyaz Ahmad Sheikh (old Name) to Riyaz Ahmad Shiekh(new name). In future I will be known as Riyaz Ahmad Shiekh. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name/father's name/ DoB in my Aadhaar Card bearing No. 844765041028 from Toiba Rafiq D/o Rafiq Ahmad Gujree & DoB 24-07-2008 to Toyba Rafiq D/o Rafiq Ahmad Gojree & DoB 24-04-2008 as per my school records. Now the same is to be corrected.

Toyba Rafiq D/o Rafiq Ahmad Gojree R/o Haji Abad Bemina, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5235

NOTIFICATION

I have changed my name from (Old Name) Sayima Rashid to (New Name) Sayima Rayees Qureshi, in future I will be known as (New Name) Sayima Rayees Qureshi. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from (Old Name) Rabeeba Rayees to (New Name) Rabeeba Rayees Qureshi, in future I will be known as (New Name) Rabeeba Rayees Qureshi. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5236 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my name/DoB in my Aadhaar Card bearing No.7919 5462 0084 from Sumaira & DoB 08-08-1973 to Sumira Jan & DoB 23- 08-1973 as per my Matriculation Certificate.Now, I am applying for its correction.

Sumira Jan W/o Majid Faheem Banday R/o Naseem Bagh, Kanitar, Hazratbal, Srinagar

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card bearing No. 7757 2645 3550 records my name is wrongly written as Rifat Jan instead of Refata Jan. Now I want to applying for its correction.

Refata Jan D/o Manzoor Ahmad Sheikh R/o Drawani Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5237

NOTIFICATION

It is information to the general public that my sister's name in her Aadhaar Card has been wrongly entered as Arooba Jan while her correct name is Aarooba Ali. Now, I want the same to be corrected.

Yasir Ali Bhat B/o Aarooba Ali R/o Arwani Bijbehara

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of my ward has been wrongly mentioned in his Aadhaar Card bearing Aadhaar No. 2459 1930 5630 as Mahr Ul Nisa instead of Mahrn Nisa. Now, I am applying for its correction.

Ghulam Din Ganie F/o Mahrn Nisa R/o Warihama Aripanthan, Beerwah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5238 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar card bearing Aadhaar No. 5832 9460 2937 as Mohammad Asif Najar instead of Asif Ahmad Najar. Now, I am applying for its correction.

Asif Ahmad Najar S/o Abdul Hamid Najar B/o Churu Mujru, Beerwah, Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Farooq Ahmad Para, intend to correct the mother's name of my daughter Maliha Farooq in the school records of G.D. Goenka School, Saderbal, Kanitar, Lal Bazar, Srinagar, where she is studying in Class 10th (Admission No. 2241).The mother's name is proposed to be corrected from Rafeeqa Bano to Rafiqa Farooq. Now,I am applying for its correction.

Farooq Ahmad Para F/o Maliha Farooq.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5239

NOTIFICATION

1, Shahida Bi W/o Noor Mohd R/ Village Hari Budha, Tehsil Haveli, District Poonch applying for the correction of my name which is wrongly written as Shaida Bano instead of Shahida Bi in Aadhaar Card bearing No. 9045 6885 5058.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Nitan Kumar Manhas S/o Krishan Lal Manhas DoB 15-12-1991 R/o Shrerana Kalan Tehsil & District Doda 182201 do hereby and declare as that my name is recorded as Nitan Kumar in my Aadhaar Card bearing Aadhaar No. 4603 0338 3833. That my name is recorded as Nitan Kumar Manhas in my Class 10th Certificate/Mark Sheet and other educational documents. That the both names refer to one and the same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5240 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Safina Bi W/o Mohd Rasheed R/o Village Chhajla, Tehsil Mankote, District Poonch applying for the correction of my daughter's name which is wrongly written as Masrat Naz instead of Masarit Naz in Aadhaar Card bearing no 8845 4672 1935.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Parvaiz Akhter W/o Mohd Shokat R/o Village Karmara, Tehsil Haveli, District Poonch applying for the correction of my daughter's name which is wrongly written as Amna Shokat instead of Amina Shokat in Aadhaar Card bearing No. 3898 7782 6297.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5241

NOTIFICATION

I, Bodh Raj S/o Sh. Fakkar Ram R/o Gajansoo Tehsil Marh, District Jammu-181206 J&K UT state that my name has been wrongly written as Budhi Ram instead of Bodh Raj in my Aadhaar Card bearing No. 4260 5767 2975. Now I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sameer Andotra S/o Sh. Karan Singh R/o H.NO.216, SEC.5, Trikuta Nagar, Jammu do hereby declare that the name of my son is written as Samrath Singh in his Aadhaar Card No. 8774 0854 8612 which is incorrect, whereas his correct name is Samarth Singh, which is correctly mentioned in his Domicile Certificate and DoB Certificate. His DoB is 25.05.2010. That I undertake that Samrath Singh and Samarth Singh are the names of one and same person

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5242 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Fehmada Akhter instead of Fahmida Banoo. Now I want to apply for its correction.

Fahmida Banoo W/o Gh Qadir Bhat R/o Nala Sundbrari Kokernag, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my ward's name, parentage and DoB is wrongly written as Faizan Ahmad Bahroo S/o Ghulam Hassan Bahroo and DoB is 01-03-2007 instead of Fazian Hassan Buhroo S/o Ghulam Hassan Buhroo and DoB is 05-10- 2008. Now I want to apply for its correction.

Ghulam Hassan Buhroo F/o Fazian Hassan Buhroo R/o Ara Khoshipora Tehsil Dooru, District Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5243

NOTIFICATION

I, Javid Ahmad Mir S/o Mohammad Sultan Mir R/o Drusoo Jagir Rafiabad District Baramulla do hereby declare that the name of my son Mohammad Usman Mir has wrongly /inadvertently written in Aadhaar Card as Usman Javid instead of Mohammad Usman Mir which need to be corrected in Aadhaar Card. That the correct and actual name of my son is Mohammad Usman Mir as per school record. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 3526 7791 4498 my wards name recorded as Mudaya Aejaz instead of Madiya Aijaz. Now, I am applying for its correction.

Aijaz Ahmad Itoo F/o Madiya Aijaz R/o Adijan Devsar Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5244 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 8899 0293 2490. Now, I want to change my name from Taheersa (Old Name) to Taheenah Mushtaq (New Name). Now, I am applying for its correction.

Taheenah Mushtaq C/o Mudasir Ahmad Bhat R/o Chandihar Wanganpora, Srinagar 190002.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 6616 1897 6703 my name recorded as Hakeem Sajad Gulzar S/o Hakeem Gul Mohammad Gulzar instead of Sajad Ahmad Hajam S/o Gul Mohammad Hajam it needs correction

Sajad Ahmad Hajam S/o Gul Mohammad Hajam R/o Naidpora, Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5245

NOTIFICATION

I want to correct my name in Aadhaar Card bearing No. 5435 1538 5539 from Mohammad Younis Lone to Younus Sultan. Now, I am applying for its correction.

Younus Sultan S/o Mohammad Sultan Lone R/o Saradab, Bandipora.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 4443 0334 1653. Now, I want to change my name from Ghulam Qadior (Old Name) to Qadir (New Name).

Qadir R/o Pamposh Colony Palpora, Parimpora, Srinagar 190017.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5246 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is information for general public that my ward's name has been wrongly mentioned in his Aadhaar Card vide No. 9193 6591 1428 as Noor Al Haya instead of Azklya Tanveer. Therefore, I want to correct his name in Aadhaar.

Tanveer Ahmad Lone F/o Azkiya Tanveer R/o Ushkura, Baramulla, Jammu and Kashmir 193101.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Khalid Hussain Khan S/o Sh. Shafqat R/o Village Papar Avtara Tehsil and District Samba have applied for correction of my Son's name which has been wrongly written as Muna Bokda instead of correct name is Mohd Sahib Khan in my son's Aadhaar Card bearing No. 6109 1244 2794. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5247

NOTIFICATION

I, Mareen W/o Khushal R/o Purani Kali Sekri Kali District Samba have applied for correction of my and my husband's name which has been wrongly written as Naseema W/o Mohd Aslam instead of correct name Mareen W/o Khushal in my Aadhaar Card bearing No.8174 3965 7718.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shazia W/o Khalid Hussain Khan R/o Village Papar Avtara, Tehsil and District Samba have applied for correction of my name which has been wrongly written as Zaida Bibi instead of correct name is Shazia in my Aadhaar Card bearing no. 3394 7211 4597. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5248 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ashok Kumar S/o Tek Chand R/o Village Kanthal Tehsil Bani District Kathua have applied for the correction of my Son's name which has been wrongly written in my Son's Aadhaar Card bearing No. 4378 4846 3846 as Puesh instead of correct name is Pyush. Now, I am applying for the necessary correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Khalid Hussain Khan S/o Sh. Shafqat R/o Village Papar Avtara, Tehsil and District Samba have applied for correction of my name which has been wrongly written as Mohd Akhter instead of correct name is Khalid Hussain Khan in my Aadhaar Card bearing No. 3939 7563 0011.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5249

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name and DoB is wrongly written as Rifat Jan and DoB is 03-03-1977 instead of Rifath Ara and DoB is 05-03-1981. Now, I am applying for its correction.

Rifath Ara W/o Gh Hassan Bhat R/o Bindoo Zalangam Tehsil Kokernag, District Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name parentage and DoB is wrongly written as Nadee Jan D/o Manzoor Ah Sheikh and DoB is 01-03-1995 instead of Nahida Akhter D/o Manzoor Ahmad Sheikh and DoB is 15-03-1998. Now, I am applying for its correction.

Nahida Akhter D/o Manzoor Ahmad Sheikh R/o Takiya Magam Tehsil Kokernag, District Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5250 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my ward's Aadhaar Card name and parentage is wrongly written as Adibia Fayaz D/o Fayaz Ahmed Rather instead of Adiba Fayaz D/o Fayaz Ahmad Rather. Now, I am applying for its correction.

Fayaz Ahmad Rather F/o Adiba Fayaz R/o Mungli Warwan, Tehsil Warwan, District Kishtwar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my ward's name is wrongly written as Aniyat Manzoor Khoker instead of Anayat Manzoor Khokher. Now, I am applying for its correction.

Manzoor Ahmad Khokher F/o Anayat Manzoor Khokher R/o Nala Sundbrari Kokernag, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5251

NOTIFICATION

I, Darshano Devi Wo/ Hem Raj R/o Billawar (Tilla), Tehsil Billawar, District Kathua UT J&K P.O Malti have changed my name from Darshano Devi to Darshna Devi henceforth for all future purpose. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Gulshad Bi W/o Maqsood Ahmed R/o Village Shiendara, Tehsil Haveli, District Poonch applying for the correction of my Daughter's name which is wrongly written as Zareena Maqsood instead of Zoya Maqsood in Aadhaar Card bearing No. 5404 6204 7922.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5252 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Inderjeet Verma S/o Shri Ram Verma R/o Village Mangnar, Tehsil Haveli, District Poonch applying for the correction of my Son's name which is wrongly written as Rudheransh Verma instead of Rudransh Verma in Aadhaar Card bearing No. 6886 6842 1834.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Meharu Nissa Khan W/o Mohd Shabir R/o Village Mandhar, Tehsil Haveli, District Poonch applying for the correction of my daughter's name which is wrongly written as Amrin Khan instead of Amreen Kouser in Aadhaar Card bearing No. 3505 5651 6058.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5253

NOTIFICATION

I, Jaswinder Kour W/o Balwinder Singh R/o Khanpur, Tehsil Ramgarh, District Samba do hereby declare that my name which has wrongly mentioned in my Husband's service Documents as Mandeep Kour instead of Jaswinder Kour. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Sadiq F/o Mohaqiq Ali R/o Batalik Silmoo, District Kargil Ladakh UT that my son's name has been wrongly written as Mohqek Ali instead of Mohaqiq Ali in my son's Aadhaar Card bearing registration No. 4027 3312 3239 Now, I am applying for the correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5254 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Sanjay Kumar F/o Kanahiya Sharma R/o Ward No 12, Tehsil & District Reasi Jammu and Kashmir UT. That my son's name has been wrongly written as Kanhiya Sharma instead of Kanahiya Sharma in his Aadhaar Card bearing No. 7281 2386 6980. Now, I am applying for the correction .

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Aamna Afreen Bhat D/o Shafiq Ur Rehman R/o Near Jamil Masji Gool Gulab Garh Mahore, District Reasi 182115. A/P 260 Mohalla Dalmatian Jammu and Kashmir UT that my father's name has been wrongly written as Shafiq Ur Rehman Bhat instead of Shafiq Ur Rehman in my Aadhaar Card bearing No. 8842 0894 9148 Now, I am applying for the correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5255

NOTIFICATION

I, Ghulam Mohd F/o Hussain Ali R/o Pashkum Fiyaqber, Push Kum, Kargil do hereby declare that in the Aadhaar Card bearing No. 5420 0497 0226 of my son's name has been Wrongly mentioned as Shahid Hussain but my son's original name is Hussain Ali. That Shahid Hussain & Hussain Ali is one and the same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Pramila Gupta W/o Sushil Gupta R/o Vijaypur, Samba Do hereby declare that my name has been wrongly written as Promila Gupta instead Pramila Gupta in my Aadhaar Card bearing No. 2109 5035 3475. Now, I am applying for its correction.

Pramila Gupta W/o Sushil Gupta R/o Vijaypur, Samba.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5256 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my correct name is Jasbinder Singh S/o Sh. Kartar Chand R/o Bandral Kalan, Tehsil Akhnoor, District Jammu due to a clerical error my name has been recorded as Jasvinder Singh in my Aadhaar Card. Both names belong to one and the same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Robina W/o Rashid R/o Village Papar Avtara, Tehsil and District Samba have applied for correction of my name which has been wrongly written as Amreen Akhter instead of correct name is Robina in my Aadhaar Card bearing No. 5700 2445 1931. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5257

NOTIFICATION

I, Hafeeza Bi W/o Maqsoom Khan R/o Village Khanetar, Tehsil Haveli, District Poonch applying for the correction of my daughter's name which is wrongly written as Samia Koser instead of Sumia Koser in Aadhaar Card bearing No. 4186 9074 9256.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sunil Kumar S/o Babu Ram R/o Chhan Ranga, Tehsil Hiranagar, District Kathua have applied for correction of my daughter's name which is wrongly written as Latika Khajuria instead of Lavanya Khajuria in her Aadhaar Card bearing No. 3481 2206 6673.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5258 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Renu Kumari W/o Sohan Lal R/o Ward No. 06 Kachher Nagrota Gujroo, Tehsil Ramkot, District Kathua, J&K do hereby declare that my son's name has been wrongly recorded in his Aadhaar Card bearing No. 3165 7158 1543 as Kana Sharma instead of his correct name Aarav Sharma DoB 29-07-2021. Both the names' Kana Sharma and Aarav Sharma refer to one and the same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

1, Khadam Hussain S/o Khan Mohd R/o Village Khanetar, Tehsil Haveli, District Poonch applying for the correction of my wife's name which is wrongly written as Sharfan Bi instead of Sharifa Bi in Aadhaar Card bearing No. 2042 4373 6658.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5259

NOTIFICATION

I, Shahnaz Akther W/o Mohd Jamil R/o Mankote, Tehsil Mankote, District Poonch want to apply for correction of my daughter's name and declare that my daughter's name is incorrectly mentioned as Asha Jameel instead of Ayisha Jameel in my daughter Aadhaar Card bearing No. 3403 3090 2300. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Raja Begum W/o Late Nazir Ahmad Wani R/o Astan Mohalla Laroo Kakapora Pulwama do hereby declare that my name has been wrongly mentioned in my Joint holder in a demat account held jointly with Nazir Ahmad Wani,in JKB Financial Services Ltd. as Raja Banoo instead of Raja Begum. Now I am applying for its necessary correction.

Raja Begum W/o Late Nazir Ahmad Wani R/o Laroo Kakapora Pulwama.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5260 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Tariq Ahmad Ganie F/o Usman Tariq Resident of Nowpora Tehsil Dooru, District Anantnag do hereby that my son's name has been incorrectly recorded in his Aadhaar Card as Ziyan Tariq instead of Usman Tariq which is reflected in his other valid documents. That Ziyan Tariq and Usman Tariq refer to one and the same person. Now, I am applying for its correction.

Tariq Ahmad Ganie F/o Usman Tariq R/o Nowpora Dooru Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mushtaq Ahmad Malik F/o Ashia Jan R/o Kuchipora Fatehpora Anantnag do hereby declare that the name and DoB of my ward has been wrongly mentioned in her Aadhaar Card as Aisha Mushtaq DoB 10/10/2013 instead of Ashia Jan DoB 15/10/2015

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5261

NOTIFICATION

I, Bilal Ahmad Itoo Father of Itoo Azka Bilal Resident of Ara Khoshipora, Tehsil Dooru, District Anantnag do hereby declare that my Daughter's name has been incorrectly recorded in Aadhaar Card as Azka Bilal instead of Itoo Azka Bilal, which is reflected in her other valid documents. That Azka Bilal and Itoo Azka Bilal refer to one and the same person. Now applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Hajra Begum, Wo//Late Abdul Hamid Ganie R/o Nigeenpora Naidpora, do hereby declare that my name has been incorrectly recorded in my Aadhaar Card as Hajara Bano instead of Hajra Begum which is reflected in my other valid documents. That Hajara Bano and Hajra Begum refer to one and the same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5262 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ashok Kumar Koul S/o Sh. Makhan Lal Koul R/o H. No. 549 Subash Nagar, Jammu, J&K, do hereby declared that my actual name is Ashok Kumar Koul as per my Education Qualification Document but in Aadhaar Card, Pan Card, Bank Account and Ration Card are wrongly written as Ashok Koul. That Ashok Kumar Koul and Ashok Koul both names belong to one and same person. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Hajra Begum W/o Mohd Farooq Tali R/o Village Haveli, Tehsil Mandi, District Poonch applying for the correction of my daughter's name which is wrongly written as Wiada Kouser instead of Wahida Bano in Aadhaar Card bearing No. 6240 8070 8251.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5263

NOTIFICATION

I, Karnail Singh S/o Sarain Singh R/o Baspur, Tehsil Suchetgarh, District Jammu do hereby declare that my son's namely Immant Singh DoB is wrongly written in Aadhaar Card No. 2553 7053 4041 as 04/03/2019 instead of correct DoB 04/07/2018. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shooban Lal Pandita S/o Radha Krishen Pandita H.No. 11, Lane No. 1, Sec. 1, Block D. Durga Nagar, Jammu applying for the correction of my as well as my father's name which is wrongly written as Shiban Lal Pandita S/o Radha Krishan Pandita instead of correct name Shooban Lal Pandita S/o Radhe Krishen Pandita on my Aadhaar Card bearing No. 3225 1309 1147.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5264 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohammad Ashraf Dar S/o Gull Mohd Dar R/o Takiyabal, Tehsil Bijbehara, District Anantnag, J&K do hereby declare that my name has been wrongly misspelt/mentioned as Mohd Ashraf Dar on my Aadhaar Card bearing No. 4495 7179 8719 and same needs to be corrected as Mohammad Ashraf Dar. Now, I am applying for its correction.

Mohammad Ashraf Dar S/o Gull Mohd Dar R/o Takiyabal Bijbehara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rubeena Bashir D/o Bashir Ahmad Wani R/o Pazipora Kounserbal Tehsil DH Pora & District Kulgam do hereby that the actual and correct name of is Rubeena Bashir but due to mistake in Aadhaar card bearing No. 2820 4859 5213 it has been wrongly mentioned as Rubby Jan and same needs to be rectified.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5265

NOTIFICATION

This is to inform the general public that my ward's Aadhaar Card name and DoB is wrongly written as Rahela Jan and DoB is 22-10-2008 instead of Rahila Farooq and DoB is 22-10-2010. Now, I want to apply for its correction.

Farooq Ahmad Bhat F/o Rahila Farooq R/o Takia Magam Tehsil Kokernag District Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want To Correct my ward's name & DoB in her Aadhaar Card bearing No. 6667 5518 7633 from Afreen Habib DoB 03-03-2007 to Afreena Habib DoB 03-07-2013. Now, I am applying for the Correction.

Hamida Begum M/o Afreena Habib DoB 03-07-2013 R/o Chopan Mohalla Gulgam Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5266 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name, parentage and DoB has wrongly mentioned in my Pan Card bearing Pan No. CKBPM2484F as Bashir Magrey S/o Ali Magrey DoB 10-04-1955 instead of Bashir Ahmad Magray S/o Haji Ali Mohd Magray DoB 08-11-1977. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to general public, that my name has been wrongly mentioned in his Aadhar Card bearing No. 6625 2328 6571. Now, I want to change my name from Akther Jan Begum (old name) to Attar Jan (new name) as per officially Document.

Attar Jan R/o Cheepora Maidanpora Lolab Tehsil Lalpora, Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5267

NOTIFICATION

I intend to correct my name in my Aadhaar Card 4454 7650 0549 from Owais Maqbool to Ovais Maqbool. Now, I am applying for its correction. Ovais Maqbool So/ Mohammad Maqbool Lone R/o Wagub Sopore, Baramula.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the general public that my name has been wrongly recorded as Mohmmad Waseem Goger instead of Waseem Ahmad Gujjar in my Aadhaar Card bearing No. 9466 7936 2993. Now, I am applying for its correction.

Waseem Ahmad Gujjar S/o Abdul Hameed Gujjar R/o Zaloora Sopore, Baramulla 193201.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5268 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct the name of my son's in his Aadhaar Card bearing No. 8222 2086 3820 from Afsar Bin Ovais to Noor-Ul- Absaar Lone as per date of birth certificate. Now, I am applying for its correction.

Ovais Maqbool F/o Noor-Ul-Absaar Lone R/o Wagub Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to the general public that in Aadhar card of my son bearing No. 2141 4120 3406 the name of son has been wrongly written as Naveer Sarfraz Jagal instead of Naveed Sarfaraz. Now, I am applying for the correction of the same.

Sarfraz Ahmad Jagal F/o Naveed Sarfaraz R/o Hariganiwan, Tehsil Kangan, District Ganderbal.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5269

NOTIFICATION

I, Bibi Ashai Wd/o Nazir Hussain Shah R/o Gingal, Tehsil Uri, District Baramulla do hereby declare that my name has been wrongly recorded in my Aadhaar Card bearing No. 3879 3939 9122 as Bi Bi Aasha which is incorrect while as my correct name is Bibi Ashai as per service record of my husband and the same is to be corrected.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to general public that my child's name has been wrongly mentioned in his Aadhaar Card bearing Aadhaar Nо. 2875 9046 9125. Now, I want to change my child's name from Munaib Ishfaq (old name) Muneeb Ishfaq (new name) as per Domicle officially Document.

Ishfaq Ahmad Kumar F/o Muneeb Ishfaq R/o Muqam Lolab.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5270 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform to general public, that my child's name has been wrongly mentioned in his Aadhaar Card bearing Aadhaar No. 8922 0319 3267 Now, I want to change my child name from Asia Bano (old name) Aasia Bano (new name) as per Domicile officially Document.

Mohammad Ashraf Gojar Lohar F/o Aasia Bano R/o Dardpora Lolab.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ishfaq Ahmad Sheikh S/o Mohd Sadiq Sheikh R/o Sogam, Tehsil, Sogam, District Kupwara, do hereby declare that my name Ishfaq Ahmad Sheikh is incorrectly mentioned in my Aadhaar Card bearing No. 7396 2817 5230 as Abid Ahmad Sheikh. That my correct and actual name as per school record is Ishfaq Ahmad Sheikh. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5271

NOTIFICATION

I, Mohan Lal S/o Late Menku R/o Sanasar, Tehsil Batote, District Ramban applying for correction of my daughter's name which is wrongly written as Perite Devi instead of correct Priti Devi in her Aadhaar Card.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Kumari Kamala Devi W/o Banarsi Dass R/o Village Sehora Suhawad Darap, Bishnah Jammu applying for correction of my name & DoB which are wrongly written as Kamal Devi & DoB 01-01-1960 instead of correct Kumari Kamala Devi & DoB 01-02-1956 in Adhaar Card bearing No. 4954 7249 6868.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5272 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ravi Kumar S/o Shakti Kumar R/o Ser Balla Ramnagar, Sear Bala Udhampur, Sermanjila applying for correction of my daughter's name which is wrongly written as Divyanshi Sharma instead of correct Divanshi Sharma in her Aadhaar Card bearing No. 4444 0742 0592.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Nagina Begum W/o Mohd Akhter R/o Gandhri, Tehsil Ramban, District Ramban applying for correction of my name which is wrongly written as Negana Akhter instead of correct name Nagina Begum in her Aadhaar Card bearing No.6147 2588 0075.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5273

NOTIFICATION

I, Savita Devi W/o Prabhat Singh R/o Senabathi, Tehsil Pogal Paristan Ukhral District Ramban applying for correction of my children's name which are wrongly written as Narajan Singh instead of correct Naranjan Singh in his Aadhaar Card bearing No. 9871 8536 9768 and Shven Devi instead of correct Shiva Devi in her Aadhaar Card bearing No. 2472 4907 1417.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rashma Begum W/o Farooq Ahmed Gujjar R/o Batroo Panchal, Tehsil Pogal Paristan Ukhral, District Ramban applying for correction of my daughter's name which is wrongly written as Shaida Banoo instead of correct name is Dilshada Banoo in Aadhaar Card bearing No. 7782 4780 5551.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5274 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohd Sharief S/o Feroz Din R/o Paristan, Tehsil Pogal Paristan Ukhral, District Ramban applying for correction of my daughter's name which is wrongly written as Yaseema Banoo instead of correct Yasmina Banoo in her Aadhaar Card bearing No. 9913 9857 9495.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manika Devi D/o Hari Dass R/o Narthyal Tehsil Pogal Paristan Ukhral District Ramban applying for correction of my name and DoB which are wrongly written as Manka Devi & DoB 04-03-1999 instead of correct Manika Devi & DoB 04-03-2000 in Aadhaar Card bearing No.4983 7183 0977.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5275

NOTIFICATION

I, Mushtaq Ahmed S/o Mohd Qasim R/o Village Bhingara, Tehsil Pogal Paristan Ukhral, District Ramban applying for correction of my son's name which is wrongly written as Mohd Ikhlaq instead of correct Mohd Akhlaq in Aadhaar Card bearing No.4342 5428 7328.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sapna Choudhary D/o Balwant Singh W/o Raj Kumar R/o H. No. 73 Sec. No 02 Sanjay Nagar Jammu applying for correction of my name which is wrongly written as Sapna Devi instead of correct Sapna Choudhary in Aadhaar Card bearing No. 8955 5144 3070 and PAN Card bearing No. DDXPD4139.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5276 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohd Amin S/o Abdul Gaffar R/o Hoochak, Tehsil Pogal Paristan Ukhral, District Ramban applying for correction of my son's name which is wrongly written as Zubir Ahmed instead of correct Zubair Amin in Aadhaar Card bearing No. 6957 6669 5461.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 5169 6761 3155. Now, I want to change my name from Sundri Haroo (old name) to Sonamali (new name).

Sonamali R/o Shah Colony Boatman Colony, Bemina Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5277

NOTIFICATION

I, Faiza Bashir D/o Bashir Ahmad Bhat R/o Tantraypora, Palhallan, Tehsil Pattan, P/o Pattan, District Baramulla, J&K hereby notify the general public that my name has been inadvertently recorded as Fancy Bano in my Aadhaar Card bearing No. 5106 1610 9851 whereas my correct and actual name is Faiza Bashir. Now, I am applying for its correction.

Faiza Bashir D/o Bashir Ahmad Bhat R/o Tantraypora Palhallan, Tehsil Pattan, P/o Pattan, District Baramulla, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Muneeba Begum W/o Mehboob Ahmed Khan R/o Sangri Bala Ushkara, Tehsil Baramulla, District Baramulla do hereby declare that my name has been inadvertently recorded as Zahoora Begum in my Aadhaar Card bearing No. 6642 0568 6443. My correct and actual name is Muneeba Begum. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5278 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Refauth Ara D/o Abdul Gani Mir R/o Babagund Nowlari, Tehsil Pattan, District Baramulla have applied for correction of my name in my Aadhaar Card No. 2541 8156 6129. My name has been incorrectly recorded as Rafiat Ara, whereas my correct name is Refauth Ara.

Refauth Ara D/o Abdul Gani Mir R/o Babagund Nowlari, Pattan, Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Nasreen Kouser D/o Javaid Iqbal R/o Village Draj, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K 185233 hereby declare that my name is wrongly recorded as Noreena Kouser in my Aadhaar Card bearing No. 6566 5788 2978. The correct name is Nareen Kouser. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5279

NOTIFICATION

I, Khadam Hussain S/o Mishri Khan R/o Village Kandi, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K 185132 hereby declare that my son's name and DoB are wrongly recorded as Arfan Ahmed and 01-01-2013 in his Aadhaar Card UID No. 9275 0361 0151.The correct name and DoB are Mohd Irfan and 11-01-2014.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Samey Bano D/o Gh. Mohammad Sheikh R/o Palhallan, Tehsil Pattan, District Baramulla, hereby inform that my name has been wrongly recorded in Aadhaar Card No. 9667 6340 2604 as Sumiya Jan. My correct and actual name is Samey Bano. Now, I have applied for correction of my name.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5280 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Manu Devi D/o Oma Devi R/o Ramban Tehsil & District Ramban have applied for the correction of my name and my father's name which has been wrongly written as Manu Devi D/o Oma Devi instead of correct name Annu Devi D/o Hans Raj. Now, I am applying for the necessary correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Jougesh Bhagat S/o Uttam Chand R/o Village Chohala, Tehsil RS Pura, District Jammu declare that my name has been wrongly written in 8th Class Marksheet Under Roll No. 353012, Session Annual 2014, as Yougesh Bhagat instead of Jougesh Bhagat. Now, I am applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5281

NOTIFICATION

I, Mohd Rashad S/o Mohd Ashraf R/o Village Draj, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K -185233 hereby declare that my name is wrongly recorded as Mohd Rashat in my Aadhaar Card (UID No. 5295 1826 7506. The correct name is Mohd Rashad. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Nasir Hussain S/o Nazam Din R/o Nadian, Tehsil Darhal, District Rajouri applying for correction of my daughter's name which is wrongly written as Toybia Kosser instead of correct name Toyiba Kouser in her Aadhaar Card bearing No. 4389 1604 4348.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5282 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Chaspida Bano D/o Ghulam Hassan Mir R/o Malikpora, Tehsil Pattan, P/o Pattan, District Baramulla, J&K hereby notify the general public that my name has been inadvertently recorded as Chzsfeeda Bano in my Aadhaar Card bearing No. 8520 7731 4205 whereas my correct and actual name is Chaspida Bano. Now, I am applying for its correction.

Chaspida Bano D/o Ghulam Hassan Mir R/o Malikpora, Tehsil Pattan, P/o Pattan, District Baramulla, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Zarina Begum W/o Mohd Nazir R/o Rajnagar, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my name is wrongly recorded as Zareena Begum in my Aadhaar Card UID No. 7501 7758 8105. The correct name is Zarina Begum. Now, applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5283

NOTIFICATION

I, Sharda Begum W/o Bashir Shah R/o Village Draj, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K -185233 hereby declare that my name is wrongly recorded as Arshad Begum in my Aadhaar Card UID No. 9751 3607 1183. The correct name is Sharda Begum. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Murdan Ali S/o Aziz Din R/o Village Kandi, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185132 hereby declare that my daughter's name is wrongly recorded as Fiza Mateen in her Aadhaar Card UID No. 2855 8844 1086. The correct name is Faiza Mateen. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5284 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

This is to inform general public that my name as mentioned in my Aadhaar Card bearing Aadhaar No. 6397 6144 7219 has been incorrectly recorded as Zabia while as my actual name is Zeba Begum. Now, I want to apply for the correction of same in my Aadhaar from old name Zabia to new name Zeba Begum. In future, I will be known as Zeba Begum.

Zeba Begum W/o Shabir Ahmad Dar R/o Kanter Bugh, Pattan, Baramulla, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Iqbal S/o Aziz Din R/o Village Kandi, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K hereby declare that my name is wrongly recorded as Mohammed Iqbal in my Aadhaar Card UID No. 5037 2995 4992. The correct name is Mohd Iqbal. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5285

NOTIFICATION

I, Gulab Johan W/o Manir Hussain R/o Village Draj, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K 185233 hereby declare that my daughter's name is wrongly recorded as Ulfat Jan in her Aadhaar Card UID No. 5259 1504 6613. The correct name is Ulfat Johan. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Swarna Devi W/o Tilak Kumar R/o Village Kotranka, Behinambal, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my name is wrongly recorded as Samit Sharma in my Aadhaar Card UID No. 9555 1134 9278.The correct name is Swarna Devi. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5286 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Mohd Bilal S/o Mohd Dawood R/o Village Kanthol, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K hereby declare that my father's name is wrongly recorded as Mohd Ayoub in my PAN Card bearing PAN No. GBLPB9060D. The correct name of my father is Mohd Dawood. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sabar Hussain S/o Mohd Qasim R/o Village Darman (Dramman), Post Office Draj, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my daughter's name and DoB are wrongly recorded as Ameena Kouser and 15-06-2011 in her Aadhaar Card UID No. 8727 5903 6712. The correct name and DoB are Tamina Kouser and 01-01-2010. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5287

NOTIFICATION

I, Hamida Kosser W/o Mohd Shakil R/o Village Phalni, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K -185233 hereby declare that my daughter's name and DoB are wrongly recorded as Mahak Bhat and 04-03-2009 in her Aadhaar Card UID No. 2607 2241 6569. The correct name and DoB are Mehak Bhat and 05-03-2009. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Arif S/o Nasib Ali R/o Village Larkoti, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my name is wrongly recorded as Mohd Araf in my Aadhaar Card UID No. 5776 0774 4571. The correct name is Mohd Arif. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5288 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Naseer Ahmad Lone S/o Sunwalla Lone R/o Village Benlipora, Aloosa, Tehsil Aloosa, District Bandipora, J&K 193502 hereby declare that my name is wrongly recorded as Nasir Ahmed Lone in my Aadhaar Card UID No. 4931 1239 2428. The correct name is Naseer Ahmad Lone. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Quyoom S/o Mohd Alam R/o Village Swari, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K 185132 hereby declare that my name is wrongly recorded as Mohd Mufaiz in my Aadhaar Card UID No. 9702 9358 1331. The correct name is Mohd Amir. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5289

NOTIFICATION

I, Gagandeep Singh S/o S. Paramjeet Singh R/o Ajit Colony, H. No. 36 Camp Gole Gujral Talab Tillo, Jammu applying for change of my wife's name from Taniya Kumari instead of correct Tarandeep Kour in her Aadhaar Card. Also applying for change of my child's name from Trisha Kumari to Tanmeet Kour. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Sadiq S/o Mohd Shafi R/o Village Jamola, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K -185132 applying for correction of my Son's name which are wrongly written as Toseef Ul Rehman instead of correct Toseef Ur Rehman in Aadhaar UID No. 2365 4394 5863 and another son's name wrongly written as Habib Ul Rehman instead of correct Habib Ur Rehman in Aadhaar UID No. 9374 8390 3520. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5290 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Fayaz Ahmad Khan F/o Faizan Fayaz R/o Gudwani, Tehsil Pattan, District Baramulla hereby inform that my son's name has been wrongly recorded in his Aadhaar Card No. 6229 4876 8061 as Fazaan Fayaz Khan. The correct name is Faizan Fayaz. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

Notice is hereby given that my name has been incorrectly recorded as Suriya Ramzan in my Aadhaar Card No. 5596 4019 5062. My correct and actual name is Suraya Ramzan. Now, I am applying for its correction.

Suraya Ramzan D/o Mohammad Ramzan Naiku R/o Naik Mohalla, Palhallan, Tehsil Pattan, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5291

NOTIFICATION

I, Mohd Farooq S/o Mohd Bashir R/o Village Dhewan, Samote, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my daughter's name is wrongly recorded as Noveena Begum in her Aadhaar Card UID No. 6702 2522 5066. The correct name is Noreena Kouser. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rukhsana Kouser W/o Abdul Rashid R/o Village Jaglanoo (Janglanoo), Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my name is wrongly recorded as Rukhsar Begum in my Aadhaar Card UID No. 6858 1698 6386. The correct name is Rukhsana Kouser. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5292 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Altaf Hussain F/o Sajid Iqbal R/o Village Targain, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my son's name is wrongly recorded as Sajad Iqbal in his Aadhaar Card UID No. 3415 2792 5734. The correct name is Sajid Iqbal. Now, I am aapplying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shamim Akhter W/o Mohd Ayoub R/o Village Mohra, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K-185233 applying for correction of my daughter's name which are wrongly written as Iqia Kouser instead of correct name Aika Kouser in Aadhaar UID No. 6038 4694 3569, and another daughter's name wrongly written as Saiba Kouser instead of correct name Sabia Kouser in Aadhaar UID No. 4305 6221 6795. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5293

NOTIFICATION

I, Shair Mohd S/o Khiven R/o Village Phalni, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my son's name is wrongly recorded as Zafith Ali in his Aadhaar Card (UID No. 7014 8332 8885. The correct name is Ziafait Ali. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Gafoor S/o Mohd Din R/o Kotranka, Tehsil Kotranka, Sub District Budhal, District Rajouri, J&K - 185233 hereby declare that my name is wrongly recorded as Jahngir Rather in my Aadhaar Card UID No. 4765 5593 1825. The correct name is Jahangir Rather. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5294 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Krishna Vanja S/o Kotayya R/o Podli, Tehsil Podli and District Prakasam, State Andhra Pradesh declare that I am applying for correction of my child's name which is wrongly written as Vanja Lakshman instead of correct Lakshman Vanja in my Aadhaar Card bearing Aadhaar Card No.7762 4090 6720.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Krishna Vanja S/o Kotayya R/o Podli, Tehsil Podli and District Prakasam, State Andhra Pradesh declare that I am applying for correction of my son's name which is wrongly written as Vanja Pardhu instead of correct Pardhu Vanja in my Aadhaar Card bearing Aadhaar Card No. 7426 5832 9769.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5295

NOTIFICATION

I, Zarina Begum W/o Mohd Fareed R/o Tuli Gool, Tehsil Chassana, District Reasi declare that I am applying for correction of my son name & DoB which is wrongly written as Shaizan Choudhary, DoB 02-02-2015 instead of correct Mohd Adnan, DoB 01-01-2016 in my Aadhaar Card bearing Aadhaar Card No. 3129 5144 6111.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Zanib Bee W/o Mohd Din R/o Mehari Gujjran, Tehsil & District Rajouri declare that I am applying for correction of my name which is wrongly written as Zainab Bi instead of correct Zanib Bee in my Aadhaar Card bearing Aadhaar Card No. 4498 8939 5444.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5296 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Naseer Ahmed S/o Mohd Shabir R/o Kakora, Tehsil Manjakote, District Rajouri declare that I am applying for correction of my name which is wrongly written as Naseer Hussain instead of correct Naseer Ahmed in my Aadhaar Card bearing Aadhaar Card No. 6931 1930 3516.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Zaheer Ahmed F/o Anaya Zaheer R/o Nagrota, Tehsil & District Rajouri declare that I am applying for correction of my daughter's name which is wrongly written Anaya Fatima instead of correct Anaya Zaheer in Aadhaar Card bearing Aadhaar Card No.7153 9309 9281.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5297

NOTIFICATION

I, Amir Hussain Shah F/o Sayed Sohail Shah Gilani R/o Dhani Dhar Tehsil & District Rajouri declare that I am applying for correction of my son's name which is wrongly written as Sohail Shah instead of correct Sayed Sohail Shah Gilani bearing Aadhaar Card No. 7457 4630 3043.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Shakoor F/o Mohd Furkaan R/o Farwalla, Tehsil & District Rajouri declare that I am applying for correction of my son's name which is wrongly written as Mohd Farkhaan instead of correct Mohd Furkaan bearing Aadhaar Card No. 3573 5023 8279.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5298 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Ram Dhari Yadava S/o Jit Bandhan Yadava R/o Bhawarkol, Tehsil & District Mau, State (UP) declare that I am applying for correction of my name & my Father's name which is wrongly written as Ramdhari Yadav S/o Jiwat Bandhan Yadav instead of correct Ram Dhari Yadava S/o Jit Bandhan Yadava bearing Aadhaar Card No. 3527 3827 0373.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Iftaqar Ahmed F/o Rehaan Mirza Furkaan R/o Badhoon, Tehsil & District Rajouri declare that I am applying for correction of my son's name which is wrongly written as Vihaan Mirza instead of correct Rehaan Mirza bearing Aadhaar Card No. 4985 5794 7537.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5299

NOTIFICATION

I, Saleema Begum W/o Abdul Rashid R/o Banna Tuli, Tehsil Mahore, District Reasi declare that I am applying for correction of my daughter name and DoB which is wrongly written as Musarat Naz, DoB 02-01-2009 instead of correct Musrat Naz, DoB 01-02-2013 in my Aadhaar Card bearing Aadhaar Card No. 2981 7144 9133.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Shafqit S/o Abdul Rashid R/o Thanamang, Tehsil Darhal, District Rajouri declare that I am applying for correction of my name which is wrongly written as Shafqit Malik instead of correct Mohd Shafqit in my Aadhaar Card bearing Aadhaar Card No. 8694 3435 7593.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5300 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Mohd Farooq F/o Faizan Ahmed R/o Kheora, Tehsil and District Rajouri declare that I am applying for correction of my son's name which is wrongly written as Fiza Ahmed instead of correct Faizan Ahmed in my Aadhaar Card bearing Aadhaar Card No. 7583 4720 6271.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ashret Begum D/o Mohd Ismail R/o Ladote, Tehsil Rajouri, District Rajouri declare that on my Aadhaar Card No. 7871 6072 2502 my name has been written wrongly as Asrat Begum instead of Ashret Begum. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5301

NOTIFICATION

I, Talib Hussain S/o Wali Mohd R/o Palma, Tehsil Rajouri and District Rajouri declare that I am applying for correction of my name which is wrongly written as Tilib Hussain instead of correct Talib Hussain in my Aadhaar Card bearing Aadhaar Card No. 5500 4966 5483.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mansha Begum W/o Umer Khatab R/o Palma, Tehsil & District Rajouri declare that I am applying for correction of my Son's name which is wrongly written as Methab Umer instead of his correct name Mehtab Umer in his Aadhaar Card bearing Aadhaar Card No. 4166 2272 5402.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5302 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Talab Hussain S/o Qasam R/o Chillad, Tehsil Arnas, District Reasi am applying for the correction of name in Aadhaar Card of my minor Son namely Muhammad Aatif Mir S/o Talab Hussain and Shahnaz Bano, DoB 15-07-2022 as per birth record. But in Aadhaar Card his name is wrongly written as Atif Hussain. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Bashir Ahmed S/o Jamal din R/o Bathole, Tehsil Mahore, District Reasi have applied for correction of my wife's name which has been wrongly written as Shema Begum instead of corect name Shamim Begum in her Aadhaar Card bearing No. 6917 6403 28277.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5303

NOTIFICATION

I, Anzar Ahmad Shah F/o Mohammad Ibraahiem Shah R/o Saiwan Lalpora do hereby declare that my son's name has been wrongly mentioned as Peerzada Muhammad Ibraahiem Shah in Aadhaar records. The correct name is Mohammad Ibraahiem Shah. Now, I am applying for correction in the Aadhaar Card records accordingly.

Anzar Ahmad Shah F/o Mohammad Ibraahiem Shah, R/o Saiwan, Lalpora, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my daughter's Aadhaar Card bearing No. 9543 6183 8933 from Farheen Showkat to Zainab Bint Showkat.

Zainab Bint Showkat D/o Showkat Ahmad Najar R/o Model Town, Sopore, Baramulla, Jammu and Kashmir.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5304 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 5500 9655 7912 from Raheena Akbar to Rehana Akhtar.

Rehana Akhtar D/o Mohammad Akbar Ganaie R/o Ganai Mohalla, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 9172 7346 0440 from Suraya Bashir to Surriya Bashir.

Surriya Bashir W/o Shabir Ahmad Qurashi R/o Kohinoor Colony, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5305

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 4446 4747 0421 from Simran Fayaz to Sadiya Fayaz.

Sadiya Fayaz D/o Fayaz Ahmad Lone R/o Geeripora Magam, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, hereby apply for correction of my Aadhaar Card bearing No. 6511 4620 5358 from Yasmeen Bano to Yasmeena Bano.

Yasmeena Bano D/o Ashiq Hussain Pir R/o Kargam, Handwara, Kupwara, Jammu and Kashmir, 193302.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5306 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, hereby want to apply for the correction of my Aadhaar Card bearing No. 9027 9325 2106 from Mohd Shaffi Baba to Mohd Shafi Baba. Now, I am applying for its correction.

Mohd Shafi Baba S/o Noor Din Baba R/o Shatigam Zachaldara, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 7174 9625 8072 from Renu Jaan to Mehbooba Maqbool. Now, I am applying for its correction.

Mehbooba Maqbool D/o Mohammad Maqbool Mir R/o Dournakh Shat Gund Bala Langate, Kupwara, Jammu and Kashmir, 193302.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5307

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 7413 8435 5123 from Fazil Fayaz War to Fasil Fayaz War. Now, I am applying for its correction.

Fasil Fayaz War S/o Fayaz Ahmad War R/o Harel, Handwara, Kupwara, Jammu and Kashmir, 193302.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 3647 6945 4724 from Ashia Bagum to Aisha Bano. Now, I am applying for its correction.

Aisha Bano W/o Abdul Rashid Wani R/o Badar Kol Wadipora, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5308 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 4099 2889 9560 from Zoham Shabir to Zuhan Shabir Dar. Now, I am applying for its correction.

Zuhan Shabir Dar S/o Shabir Ahmad Dar R/o Jager Pur, Handwara, Kupwara, Jammu and Kashmir, 193222.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my son's name in Aadhaar Card bearing No. 5749 9029 5832 from Bashrat Yousaf to Basharat Yousaf. Now, I am applying for its correction.

Basharat Yousaf S/o Mohammad Yousaf Cheechy R/o Cheera Mandi Wagat Handwara, Kupwara, Jammu and Kashmir.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5309

NOTIFICATION

I hereby apply for correction of my daughter's name in Aadhaar Card bearing No. 5412 9744 9527 from Azmat Jaan to Asmat Reyaz. Now, I am applying for its correction.

Reyaz Ahmad Shiekh F/o Asmat Reyaz R/o Warpora, Qalamabad, Kupwara, Jammu and Kashmir, 193302.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I hereby apply for correction of my daughter's Aadhaar Card bearing No. 7283 5976 4222 from Zanab Bashir to Zainab Bashir. Now, I am applying for its correction.

Zainab Bashir D/o Bashir Ahmad Tanchi R/o Baderkol, Handwara, Kupwara, Jammu and Kashmir, 193221.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5310 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I hereby apply for correction of my Aadhaar Card bearing No. 7213 3025 1710 from Muzzimal Bano to Muzamila Bano. Now, I am applying for its correction.

Muzamila Bano D/o Mohammad Maqbool Dar R/o Menkal Nowgam, Kupwara, Jammu and Kashmir, 193302.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rita Devi W/o Rashpal Chand R/o Gharota, Tehsil Bhalwal, District Jammu applying for correction of my child's name and DoB which are wrongly written as Anshu Kumar & DoB 09-09-2013 instead of correct Ansh Kumar & DoB 13-09-2013 in Aadhaar Card.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5311

NOTIFICATION

This is an information for general public that in Aadhaar Card of my daughter bearing Registration No. 3590 5746 4240 her name has been mistakenly mentioned as Aimna Bano while as her actual and correct name as per her School Records is Aamina Bano. Now, I want to apply for its correction.

Shaheen Ahmed Gojar Turk F/o Aamina Bano R/o Check Kralpora Mantrigam, Bandipora, District Bandipora, Jammu & Kashmir, India, Pin code 193502.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I intend to correct my name in my Aadhaar records bearing Aadhaar No. 2809 5447 2860 from Zaineb to Zanab. Now, I am applying for its correction.

Zanab D/o Manzoor Ahmad Gojire R/o Bonamsar, Sonwar, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5312 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Manzoor Ahmed S/o Abdul Rashid R/o Bathoie, Tehsil Mahore, District Reasi, do hereby declare that the actual name of the deponent's children is (1) Amreen Kousar D/o Manzoor Ahmed, DoB 01-02-2013 (2) Shahzad Ahmed S/o Manzoor Ahmed, DoB 13-02-2017 R/o Bathoie in School record. That the deponent's Children name and DoB has been wrongly written in Aadhaar Card under Aadhaar Card No. 2648 9138 7279 as (1) Amreen Banoo D/o Manzoor Ahmed, DoB 07-06-2011 (2) Aadhaar No. 5165 5423 5521 Shahad Ahmed S/o Manzoor Ahmed, DoB 28-02-2017 instead of correct name and DoB (1) Amreen Kousar D/o Manzoor Ahmed, DoB 01-02-2013 (2) Shahzad Ahmed S/o Manzoor Ahmed, DoB 13-02-2017. That both the names are of the same person as deponent's children. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My particulars have been wrongly mentioned in my Aadhaar Card No. 7067 6693 5107 as Dali W/o Abdul Qayoom Wani R/o Shuhama, Ganderbal whileas my correct particulars are Tasleema Bano W/o Abdul Qayoom Wani R/o Shuhama, Ganderbal. Now, I want its correction.

Tasleema Bano W/o Abdul Qayoom Wani R/o Shuhama, Ganderbal. It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5313

NOTIFICATION

I, Neeraj Kumari M/o Advait Chandel, Adm. No. 11007 Class IX-D of APS, Domana W/o Jeetinder Pal Chandel R/o JK Colony BSF Camp Paloura, Jammu applying for correction of his mother's name which is wrongly written as Neeraj Kumari Chandel instead of correct name Neeraj Kumari. Now, I want correction of Advait's mother as Neeraj Kumari.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Vijay Rana W/o Late Sh. Dhayan Singh Gouria R/o Village Saras, Dhandal Kasti Garh, Tehsil Kasti Garh, District Doda, J&K 182147 do hereby declare that the minor daughter of the deponent namely Keerti Vijay Gouria aged 14 years, having DoB 11-03-2012, is studying in 9th Class in Green Model Higher Secondary School Doda. That the name of the above mentioned minor daughter of the deponent is required to be changed from Keerti Vijay Gouria to Amaira Gouria in the concerned School records and Education Department due to Astrological reasons, and Aadhaar Card daughter bearing No. 4100 8569 7899. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5314 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Vijay Rana W/o Late Sh. Dhayan Singh Gouria R/o Village Saras, Dhandal Kasti Garh, Tehsil Kasti Garh, District Doda, J&K 182147 do hereby declare that the minor son of the deponent namely Yuhaan Vijay Gouria aged 11 years, having DoB 13-02-2015 is studying in 6th Class in Surya Model High School Kastigarh, Tehsil Kastigarh, District Doda, J&K. That the name of the above mentioned minor son of the deponent is required to be changed from Yuhaan Vijay Gouria to Advik Singh Gouria in the concerned School records and Education Department due to Astrological reasons and Aadhaar Card of my son bearing No. 3732 9944 7195. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to general public that in my Aadhaar Card bearing No. 7178 0406 0231 my name has been incorrectly mentioned as Bilqees Bashir while as per my JKBOSE records my correct name is Bilkeesah Bashir. Now, I am applying for its correction.

Bilkeesah Bashir D/o Bashir Ahmad Shah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5315

NOTIFICATION

I have changed my ward's name from (Old name) Abraham Shazan to (New name) Ruzain Shazan. In future he will be known as Ruzain Shazan (New name) as per birth certificate.

Shazan Mushtaq F/o Ruzain Shazan.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Fareeda W/o Farooq Ahmad Ahnagar R/o Hazari Bazar, Rainawari, Srinagar do hereby declare that I am holding Adhaar No. 4141 3817 3972 in which my name is mentioned as Neelofar while as my correct name is Fareeda. Now, I am applying for its correction.

Fareeda W/o Farooq Ahmad Ahnagar R/o Hazari Bazar, Rainawari, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5316 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

This is to inform the general public that my ward's name has been wrongly mentioned in her Aadhaar Card bearing No. 2191 7643 2998 as Sumeera Shabir instead of Sumaira Shabir as per School records.

Shabir Ahmad Mir F/o Sumaira Shabir R/o Potushai, Lolab, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of the general public that my name has been wrongly recorded as Shazia Akhter in my Aadhaar Card bearing No. 6401 9160 2084. My correct and actual name is Shaista Fayaz as recorded in my official school records. Now, I have applied for the correction/rectification of my name in my Aadhaar card to Shaista Fayaz.

Shaista Fayaz D/o Fayaz Ahmad Bhat R/o Mulla-Bangil, Tehsil Tangmarg, District Baramulla, J&K (UT).

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5317

NOTIFICATION

It is information to the general public that my name in my Aadhaar Card has been wrongly entered as Urfi Gulzar while my correct name is Urfee Gulzar Now, I want the same to be corrected.

Urfee Gulzar D/o Gulzar Ahmad Lone R/o Semthan, Bijbehara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to general public that in my Aadhaar Card bearing No. 2996 8374 3355 my name and DoB has been incorrectly mentioned as Nowsheen Malik and DoB 07-07-1997 while as per my JKBOSE records my correct name and DoB is Nowsheena Hamid and DoB is 07-03-1997. Now, I am applying for its correction.

Nowsheena Hamid D/o Abdul Hamid Malik R/o Sodipora, Beerwah, Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5318 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I have changed my name from (old Name) Mundu Shafiq-ul-Rehman S/o Rehman Gul to (new name) Shafiq-Ul-Rehman S/o Kh. Rehman Gul. In future I will be known as (new name) Shafiq-Ul-Rehman S/o Kh. Rehman Gul.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to general public that the name and parentage of my son has been incorrectly mentioned in his Aadhaar Card bearing No. 3512 9531 7432 as Hazim Imtiyaz Rather S/o Shabeena Bano while as per his Domicile Certificate the correct name and parentage is Mohammad Hazim Rather S/o Imtiyaz Ahmad Rather. Now, I am applying for its correction.

Imtiyaz Ahmad Rather F/o Mohammad Hazim Rather R/o Magam, Wari Pora, Bangil, Tangmarg.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5319

NOTIFICATION

This is to inform general public that I was formerly known as Babli R/o Karihama, Kupwara but after my marriage with Mr. Shahid ul Islam I have embraced islam and changed my name to Aisha Islam. Henceforth, I shall be known and identified as Aisha Islam W/o Shahid ul Islam, R/o Karihama, Kupwara for all purposes. I request that my new name be recorded reflected in all my Documents, Records, Certificates, Identity Proofs, Bank Records, and all other Official and Non Official Record's wherever applicable.

(Old name) Babli (New name) Aisha Islam (Husband's Name) Shahid ul Islam R/o Karihama, Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar record my ward's name has been recorded as Mukeet Aijaz instead of Mustafa Aijaz. Now, it needs correction.

Aijaz Ahmad Reshi F/o Mustafa Aijaz R/o Mir Mohalla, Bumthan, Mirbazar, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5320 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

In Aadhaar record's my ward's name has been recorded as Khuzaima Jan instead of Shah Khuzaima. it needs correction.

Shah Khuzaima D/o Peer Muied Ali R/o Anchidora, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Syed Jamiya Jeelani S/o Syed Ghulam Jeelani R/o Wadwan, Budgam want to submit that my actual name is Syed Jamiya Jeelani. But inadvertently my name in Aadhaar Card bearing Aadhaar No. 4400 0837 2873 was recorded as Syed Jami that is not correct and needs to be rectified/updated. Now, I want rectification/updation of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5321

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar as Sameera Bano while as my actual name is Sameena Bano C/o Jamal Ud Din Katari R/o Kuligam, Kupwara. District Kupwara, 193223. Now, I want to apply for the correction of the same.

Sameena Bano C/o Jamal ud Din Katari R/o Kuligam, Kupwara. It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Tariq Ahmed S/o Ali Mohd Chopan R/o Khari, Tehsil Khari, District Ramban, Jammu & Kashmir hereby notify the general public that my name has been inadvertently recorded as Taroq Ahmed in my Aadhaar Card bearing No. 2923 0051 3475. My correct and actual name is Tariq Ahmed as per my birth records and other valid documents. Henceforth, I shall be known and identified as Tariq Ahmed for all official, legal, Aadhaar, banking, educational, and other purposes. Any reference to the name Taroq Ahmed shall be treated as referring to Tariq Ahmed.

Tariq Ahmed S/o Ali Mohd Chopan R/o Khari, Tehsil Khari, District Ramban, J&K. It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5322 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

It is for the information of the general public that the name of my son has been inadvertently recorded as Sahil Shafi in his Aadhaar Card bearing Aadhaar No. 5880 4351 2564 whereas his correct and actual name as per birth record is Sahil Ahmed Chopan. The correct name to be used for all official purposes shall be Sahil Ahmed Chopan.

Mohd Shafi S/o Habib Chopan R/o Kundan, Tehsil Khari, District Ramban, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 9676 9461 8442 my name has been mentioned as Mehjabeena Akhter and father's name as Gh Mohi Ud Din. Whileas my correct name is Mahjabeen and father's correct name is Ghulam Mohi Ud Din Lone. Now, I want to apply for the correction of the same in my Aadhar Card.

Mahjabeen D/o Ghulam Mohi Ud Din Lone R/o Chandibugh, Narikhar, Tehsil Kunzer.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5323

NOTIFICATION

I, Afroza Bashir D/o Bashir Ahmad Dar R/o Gotapora, Budgam, Jammu and Kashmir want to submit that my actual name is Afroza Bashir. My name in Adhaar card bearing Adhaar No. 8758 4039 7038 was recorded as Afrozah Bashir that is not correct and needs to be rectified/updated. Both names Afrozah Bashir and Afroza Bashir belong to one and a same person i.e. deponent. Now, I want rectification of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Muskan Nazir D/o Nazir Ahmad Mir R/o Kreeri, Baramulla hereby declare that my name and DoB have been incorrectly recorded in my Aadhaar card. The corrections required are as follows Incorrect Name: Simran Nazir Correct Name: Muskan Nazir Incorrect DoB: 14-04-2005 Correct DoB 20-10-2005. This public notice is being issued for the purpose of correction of my Aadhaar details and for submission before the UDID Authority.

Muskan Nazir D/o Nazir Ahmad Mir R/o Kreeri, Baramulla. It is certified that I have complied with other legal requirements in this connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5324 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I have changed my name from (Old Name) Pervaze Ahmed Rather to (New Name) Pervaze Ahmad Rather. In future I will be known as (New Name) Pervaze Ahmad Rather.

Pervaze Ahmad Rather S/o Mohd Jamal Rather R/o Budshah Nagar, Block C Natipora, Srinagar.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform general public that the name of my son as mentioned in his Aadhaar Card is incorrectly recorded as Syed Mohammad Mehdi Razvi while as his actual name is Aga Syed Mehdi. Now, I want to change his name from old name Syed Mohammad Mehdi Razvi to new name Aga Syed Mehdi. In future he will be known as Aga Syed Mehdi.

Syed Assadullah Razvi F/o Aga Syed Mehdi Yagipora, Magam, J&K, 193401.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5325

NOTIFICATION

In my Aadhaar Card bearing No. 4458 2854 2391 and Pan Card bearing No. BYFPM7076N my name has been mentioned as Gh Mohd Whileas my correct name is Ghulam Mohd Wani as per service record. Now, I want to apply for correction of the same in my Aadhaar Card and Pan Card.

Ghulam Mohd Wani S/o Ghulam Rasool Wani R/o Jamaslan, Tehsil Mahore, District Reasi, J&K.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shazia Kouser W/o Mohammad Taruf R/o Ward No 3, Qazian Dara Dullian, Tehsil Haveli, District Poonch applying for the correction of my name which is wrongly written as Hafiza Begum in Aadhaar Card bearing Registration No. 4606 8048 7465 instead of my name Shazia Kouser. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5326 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Munir Hussain S/o Lal Hussain R/o Dandi Dhara, Tehsil Surankote, District Poonch applying for correction of my name which is wrongly written as my name Manir Hussain in Aadhaar Card bearing Registration No. 3208 9496 1580 instead of my name Munir Hussain. Now I am applying for correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of my daughter has been wrongly mentioned in her Aadhaar Card bearing Aadhaar No. 6633 9283 5409 as Fouzia Jan instead of Fiza Farooz. Now, I am applying for its correction of the same.

Farooz Ahmad Sheikh F/o Fiza Farooz R/o Suchin Banit, Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5327

NOTIFICATION

I, Ajaz Hussain Shah S/o Abdullah Shah R/o Pamrote, Tehsil Surankote, District Poonch applying for correction of my child's name which is wrongly written as Rahyat Hussain Shah in Aadhaar Card bearing No. 3852 8667 5672 instead of Rahyat Kazmi. Now, I am applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar Card as Rubeena Bano instead of Robinah Banoo and my actual DoB is 02-12-1990. Now, I am applying for its correction.

Robinah Banoo W/o Ahmad Ali Magray R/o Hayatpora, Tehsil Beerwah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5328 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Baby Nazia D/o Lt. Arif Hussain R/o Ward. No. 4, Kiki Mohalla, Bathindi, Jammu, J&K UT state that my name has been wrongly written as Nazma Choudhary instead of Baby Nazia in my Aadhar Card bearing No. 919611917953. Now, I am applying for correction of the same.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Azrar Ahmed F/o Ateeq Anjum R/o Gursahi, Tehsil Mendhar, District Poonch applying for correction of my child's name which is wrongly written as Ataq Anjam in Aadhaar Card bearing Registration No. 7028 7557 7754 instead of Ateeq Anjum. Now, I am applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5329

NOTIFICATION

I, Gulzar Ahmed S/o Mohd Azam R/o Mahrote, Tehsil Surankote, District Poonch applying for correction of my daughter's name which is wrongly written as Anisa Choudhary in her Aadhaar Card bearing Registration No. 6942 8796 7753 instead of Aneesa Choudhary. Now, I am applying for correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Zulfaqar F/o Aamina Kouser R/o Gursahi, Tehsil Mendhar, District Poonch applying for correction of my daughter name which is wrongly written as Amana Kouser in her Aadhaar Card bearing registration No. 9564 7686 0174 instead of Aamina Kouser. Now, I am applying for Correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5330 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing Aadhaar No. 3082 3470 3819 Now, I want to change my name from Shehzada (Old Name) to Dilshada (New Name).

Dilshada W/o Abdul Majeed Paul R/o Narkara, Budgam, Jammu and Kashmir-190018.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Madhab Chander Nayak S/o Baba Ji Chandra Nayak R/o H. No. 48A Last Morh, Gandhi Nagar Jammu applying for correction of my name which is wrongly written as Madhaba Chandra Nayak instead of correct Madhab Chander Nayak in Aadhaar Card bearing No. 8018 5851 1810.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5331

NOTIFICATION

I want to correct the name of my sister in Aadhaar Card bearing No. 6106 3413 7693 from Rakeiya Jan to Rukeya Yousuf. Now, I am applying for its correction.

Nazeer Ahmad Deedar Brother of Rukeya Yousuf R/o Kotamarg, Tehsil DH Pora, District Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to Correct my name in my Aadhaar Card from Abdul Gani Ganie to Abdul Gani Ganai. Now, I am applying for its Correction.

Abdul Gani Ganai S/o Late Brustu Ganai R/o Sogam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5332 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Harditya Singh S/o Sh. Bhupinder Singh R/o 143/3, Priya Darshani Nagar, Talab Tillo, Jammu applying for the correction of my name which has been wrongly recorded in my Aadhaar Card as Hurditya Singh instead of Harditya Singh.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the general public that my ward's name has been wrongly entered as Musaveer Tariq Beigh instead of Mohammad Musa Beigh in his Aadhaar Card bearing No. 7746 8555 2374. Now, I have applied for correction of his name to Mohammad Musa Beigh as per his Birth Certificate.

Tariq Ahmad Beigh (Father) S/o Abdul Ahad Beigh R/o Gul Neelofar Kralweth, Tehsil Kunzer, District Baramulla, J&K (UT).

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5333

NOTIFICATION

It is informed to the general public that my name has been wrongly mentioned in Aadhaar Card as Akib Showkat Ali Wani while my correct name as per my documents is Aqib Majeed Sofi Now, I want to update my name in Aadhaar Card as Aqib Majeed Sofi instead of Akib Showkat Ali Wani.

Aqib Majeed Sofi S/o Abdul Majeed Sofi R/o Batkote Pahalgam, Anantnag, Jammu and Kashmir, 192126.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public that my ward's name has been wrongly mentioned in Aadhaar Card as Mohd Izaan Khan while his correct name as per documents is Mohd Izhaan Khan. Now, I want to update his name in Aadhaar Card as Mohd Izhaan Khan instead of Mohd Izaan Khan.

Mohd Irfan Khan F/o Mohd Izhaan Khan R/o Wantrag, Anantnag, Jammu and Kashmir, 192125.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5334 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Ashaq Hussain Shah S/o Gh Hassan Shah R/o Adigam, Tehsil Devsar, District Kulgam have wrongly entered name in Aadhaar Card Under Aadhar No. 7474 7328 6217 as Ashiq Husain Shah instead Ashaq Hussain Shah. Now, I want to apply for correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my daughter's Aadhaar Card bearing No. 8258 6297 9035 her name has been wrongly admitted as Sahar Sameen while as her actual name is written as Farihah Bint Firdus. Now, I am applying for its correction.

Firdous Ahmad Khan F/o Farihah Bint Firdous R/o Baghi Sana, Badam Bagh, Sopore, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5335

NOTIFICATION

It is hereby informed to the general public and all concerned that the correct name of the Aadhaar Card holder bearing Aadhaar No. 4606 2929 2614 is Peerzada Amaan Aijaz Kirmani S/o Aijaz Ahmad Kirmani instead of Amaan Aijaz. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to Correct my ward's name in her Aadhaar Card bearing No. 7764 1049 1752 from Muskaa Bano to Muskan Bano. Now, I am applying for the Correction.

Rafiq Ahmad Gojar Awan F/o Muskan Bano R/o Haihama Humander, Tehsil and District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5336 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 5533 9434 4382 my ward's name and DoB has been recorded as Tafiq Salam, DoB 06-03-2007 instead of Tawfeeq Salam, DoB 06-03-2008. It needs correction.

Abdul Salam Rather F/o Tawfeeq Salam R/o Nillow, Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my daughter's Aadhaar Card bearing No. 6964 3739 7135 her name has been wrongly admitted as Huda Jan while as her actual name is written as Syed Noor Ul Huda. Now, I am applying for its correction.

Syed Irshad Ahmad Shah F/o Syed Noor Ul Huda R/o Duroo, Tehsil Dangerpora, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. 5337

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 6994 7822 6407 my name has been recorded as Mahar Noordin Gorsi instead of Noor Ud Din Gorsi. It needs correction.

Noor Ud Din Gorsi S/o Noor Jamal Gorsi R/o Dayanipora, D.H. Pora, Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Kouser Akther W/o Mohd Bashir Malik R/o Seri Chowana, Tehsil Haveli, District Poonch declare that my name is incorrectly recorded in my Aadhaar Card bearing No. 6485 8930 6868 as Kosar Akhter which is incorrect. Correct name is Kouser Akther. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5338 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No.21

NOTIFICATION

I, Mohd Bashir Malik S/o Shabana Malik R/o Seri Chowana, Tehsil Haveli, District Poonch declare that my name is incorrectly recorded in my Aadhaar Card bearing No. 3643 7868 1498 as Mohd Bashir which is incorrect, Correct name is Mohd Bashir Malik. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card name bearing No. 5929 9236 2262 from Shakeela to Humaira Fayaz. Now, I am applying for its Correction.

Humaira Fayaz W/o Fayaz Ahamd Mir R/o Basra Colony, Ellahibagh, Buchpora.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5339

NOTIFICATION

My name has been wrongly mentioned my name in my Aadhaar card bearing Aadhaar No. 8840 0176 5864 as Zahid saleem instead of Zahiq Saleem. Now, I am applying for its correction.

Zahiq Saleem S/o Mohammad saleem Mir R/o Goripora, Beerwah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 3668 2978 0279 from (old name) Farooq Ahmad Rather to (new name) Mohmad Farooq Rather. Now, I am applying for its correction.

Mohmad Farooq Rather S/o Gh Mohmad Rather R/o Gundipora, Beerwah, Budgam-193411, Cell No. 9469451746.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5340 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar card bearing No. 5781-8565-7487 as Sajid Ahmad Mir instead of Sajad Ahmad Mir. Now, I am applying for the same.

Sajad Ahmad Mir S/o Ghulam Mohammad Mir R/o Kandoora, Cell No. 8493019290.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have wrongly been mentioned my name in my Aadhaar Card bearing No. 542746167248 as Saniya Bashir instead of Saniah Bashir. Now, I am applying for its correction.

Saniah Bashir D/o Bashir Ahmad Rather R/o Checkpora, Beerwah.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5341

NOTIFICATION

It is informed to the general public that my name and DoB in my Aadhaar Card bearing No. 4048 7395 5511 has been wrongly mentioned as Ulf Bashirta and DoB 01-01-2002 instead of Ulfat Bashir and DoB is 06-03-2002. Now, I am applying for its correction as per J&K BOSE and School record bearing Reg No. N15441880004.

Ulfat Bashir D/o Bashir Ahmad Lone R/o Lorihama, Tehsil Watergam, District Baramulla, PO Rohama, Pin Code-193301.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Saja Bano W/o Ab Aziz Bhat R/o Lethpora, Tehsil Pampore, District Pulwama, state that the name and husband name shown on my Aadhaar Card vide No. 8940 5295 9928 as Saja Begum W/o Abdul Aziz Bhat while as on Passport vide No. M3124476 my name and husband name shown as Saja Bano W/o Ab Aziz Bhat which is true and correct. Now, the same is to be corrected.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5342 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Zoona Baigum W/o Ghulam Mohammad Dar R/o Zoonipora, Tehsil B.K Pora, District Budgam state that the name and Residence shown on my Aadhaar Card vide No. 2515 8796 7889 as Hajra R/o Barbarshah, Srinagar while as on Domicile Certificate my name and Residence shown as Zoona Baigum R/o Zoonipora which is true and correct. Now the same is to be corrected.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is for information to the general public that the name on Aadhaar Card bearing No. 7266 6663 6035 was erroneously/mistakenly registered Abdul Azaiz Rather instead of Abdul-Aziz Rather. Now, I am applying for correction of name.

Abdul Aziz Rather S/o Abdul Kareem Rather R/o Kheeri Gund, Chadoora.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5343

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar card bearing No. 8754-2170-0100 as Auzaar Tariq instead of Uzair Tariq shah. Now, I am applying for the same.

Uzair Tariq Shah S/o Tariq Ahmad Shah R/o Pati Sail, Cell No. 6006959598.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 4708 4516 9964, my name has been wrongly admitted as Gulshana Begum while as my actual name is Gulshan Ara. Now, I am applying for its correction.

Gulshan Ara W/o Mushtaq Ahmad Bhat R/o Gundi Bakir Tarzoo Tehsil Khoie, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5344 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 2360 0423 9840. Now I want to change my name from Iman (old name) to Aymon Ramzan (new name). Aymon Ramzan D/o Mohammad Ramzan Chopan R/o Check Khonmoh, Srinagar, Jammu and Kashmir-190001.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform to the general public that the name of my son has wrongly mentioned in Aadhaar Card No. 2345 0675 7616 as Shahid Ul Islam Rather instead of Shahi Dul Islam Rather. Now, I am applying for the correction of the same.

Shahi Dul Islam Rather S/o Abdul Rashid Rather R/o Ari Goripora, Kangan, Ganderbal.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5345

NOTIFICATION

I, Manzoor Ahmad Bhat S/o Ali Mohammad Bhat R/o Treran, Tehsil Tangmarg, District Baramulla, hereby declare that the name of my ward has been wrongly entered in the Aadhaar Card as Umare Manzoor. The correct name of my ward is Umair Manzoor as per the school record. Henceforth, the correct name Umair Manzoor shall be used for all official purposes.

Manzoor Ahmad Bhat R/o Treran, Tangmarg, District Baramulla.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Habibullah Kar F/o Aiman Kar R/o Nowpora Jagir, Baramulla- 193103, hereby declare that my daughter's name has been wrongly recorded as Kar Aiman in her Aadhaar Card bearing No. 8821-2253-6585. Her correct name is Aiman Kar. Now, I am applying for the correction.

Habibullah Kar F/o Aiman Kar R/o Nowpora Jagir, Baramulla-193103.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5346 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform to the general public that the name of my son has wrongly mentioned in Aadhaar Card No. 8533 5817 9960 as Hakzawaz Ahmad Gujjar Hakla instead of Haknawaz Ahmad Gujjar Hakla. Now, I am applying for the correction of the same.

Farooq Ahmad Hakla F/o Haknawaz Ahmad Gujjar Hakla R/o Chattergul Kangan, Ganderbal.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of the general public that the name and DoB of my son have been erroneously recorded as Imad Ashiq with DoB 09-01-2016 instead of his correct name Mohmed Imad Bhat with DoB 08-09-2017. Hence, all concerned authorities and members of the public are requested to take note of the above correction.

Ashiq Hussain Bhat S/o Mohd Yaseen Bhat F/o Mohmed Imad Bhat

R/o Arreh.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5347

NOTIFICATION

My name and DoB have been wrongly mentioned in my Aadhaar Card bearing No. 4116 8358 7932 as Momin ul Islam instead Malik Moin ul Islam and DoB 02-06-2004 instead 26-08-2009. Now, I have applied for correction of the same.

Malik Moin ul Islam S/o Tariq Ahmad R/o Zandpal Chandil, Wanigam.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Muzaffar Hussain Kharie F/o Mohammad Muzamil Kharie R/o Kachhama that my son's name has been wrongly mentioned in Aadhaar Card vide No. 2692 2980 7532 as Muzir Muzaffar Khari instead of Mohammad Muzamil Kharie S/o Muzaffar Hussain Kharie. Now, I want to correct my son's name from Muzir Muzaffar Khari to Mohammad Muzamil Kharie S/o Muzaffar Hussain Kharie.

Muzaffar Hussain Kharie F/o Mohammad Muzamil Kharie R/o Kachhama.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5348 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In my Childs Adhaar Card, his name is wrongly mentioned Arfat Reyaz Mir instead of Mehran Reyaz and his DoB is wrongly mentioned as 07-03-2017 Instead of 16-08-2019. Now, I want to correct the same

Reyaz Ahmad Mir F/o Mehran Reyaz R/o Panzgam, Tehsil Kralpora, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Rashid Famda F/o Kamran Rashid Famda R/o Kachhama that my son's name has been wrongly mentioned in Aadhaar Card vide No. 9095 3704 5154 as Khalid Rashid Famda instead of Kamran Rashid Famda S/o Abdul Rashid Famda. Now, I want to correct my son's name.

Abdul Rashid Famda F/o Kamran Rashid Famda R/o Kachhama.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5349

NOTIFICATION

I, Mohd Ashraf F/o Khalid Hussain R/o Sarh, Tehsil Mahore, District Reasi-JK state that the name of my son has been incorrectly mentioned as Khalad Hussain in his Aadhaar Card bearing No. 2159 3432 6427. Now I want to change my name from Khalad Hussain to Khalid Hussain. In future, I will be called as Khalid Hussain and same need to be rectified and updated as per domicile and School records.

Mohd Ashraf F/o Khalid Hussain R/o Sarh, Tehsil Mahore, District Reasi.

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

connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, irshad Ahmad Mir F/o Manan Irshad Mir R/o Dardharie, Khargund that my son's name has been wrongly mentioned in Aadhaar Card vide No. 2479 0618 4629 as Mir Manan instead of Manan Irshad Mir S/o Irshad Ahmad Mir R/o Dardharie, Khargund as per school record. Now, it needs correction.

Irshad Ahmad Mir F/o Manan Irshad Mir R/o Dardharie, Khargund, Tehsil Kralpora, District Kupwara.

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

connection.

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5350 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Sajad Ahmad Lone want to correct my son's name in his Aadhaar Card No. 2314 6044 0093 from Huzaifah Bin Sajad to Huzaif Sajad. Now, I want the same to be corrected.

Sajad Ahmad Lone F/o Huzaif Sajad R/o Zaloora Bomai, Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

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

Safeena Begum W/o Mohd Ismail R/o Nawagabra, Karnah, Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5351

NOTIFICATION

The name of my daughter has been wrongly mentioned in her Aadhaar Card bearing No. 4502 5911 3143 as Hayath Rayees instead of Emaan Rayees. Now, I am applying for its correction of the same.

Rayees Ahmad Dar F/o Emaan Rayees R/o Chowgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from Akther Rasool to Akhter Rasool S/o Ghulam Rasool Dar R/o Gousia Colony, Sector B, behind Grid Station Baghati Kanipora, Srinagar, Pin Code-190015, Jammu and Kashmir. In future, I will be known as Akhter Rasool.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5352 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Wasim Ahmad Mangral S/o Mohammad Bashir Mangral R/o Paranpillan, Tehsil Uri, District Baramulla, do hereby inform the general public that my name spelling has been wrongly recorded in my Aadhaar Card bearing No. 7342 2813 7700 as Waseem Ahmad whileas my actual/correct name spelling as per my school record is Wasim Ahmad Mangral. Now, the same is to be corrected.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want correct my Bank Account name, parentage and address under Account No. 0198040100002956 from Amirul Haq Masoodi S/o Peer Saidu Din Masoodi R/o Bijhama to Amir Ul Haq Peer Karmani S/o Sadar U Din Peer Karmani R/o Baripora, Tehsil Boniyar. Now, I am applying for its correction

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5353

NOTIFICATION

I want to correct my daughter's name in Aadhaar Card bearing No. 4844 6589 6261 from Zinnurain to Noor-ul-Ain. Now, I am applying for its correction.

Zubair Ahmad F/o Noor-ul-Ain R/o Pahlipora, Tehsil Boniyar, District Baramulla.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name and DoB in my Aadhaar Card bearing Aadhaar Nо. 6080 0313 6141 from Afhat Ashraf DoB 13-07-2008 to Iffat Ashraf Gakhar and DoB 31-12-2010. Now, I am applying for its correction.

Iffat Ashraf Gakhar D/o Mohd Ashraf Gakhar R/o Hundi, Noweshera.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5354 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my name and parentage in Aadhaar Card under No. 8502 0688 8757 from Mohsan Ali S/o Faida Hussain to Mohsin Ali S/o Fida Hussain. Now, I am applying for its correction.

Mohsin Ali S/o Fida Hussain R/o Hardu Kamalkote, Tehsil Uri.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name has been wrongly mentioned in my Aadhaar Card as Hajrah Bano instead of Aabidha Jan. Now, I am applying for its correction.

Aabidha Jan D/o Gulam Hassan Rather R/o Shunglipora, Tehsil Khag, District Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5355

NOTIFICATION

This is to inform to general public, that my name and DoB has been wrongly mentioned in my Aadhaar Card bearing No. 2848 6116 1168. Now, I want to change my name and DoB from Jabeena fayaz (old name) Jabina Bano (new name) DoB from 16-11-1995 (old DoB) to 03-09-1996 (new DoB) as per Domicle officially Document.

Jabina Bano R/o Gagal, Lolab.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is inform to general public, that my ward's name has been wrongly mentioned in his Aadhaar Card bearing No. 5758 4975 2913 as Suhil Ahmad Bhat instead of Suhail Bashir as per School records. Now, I want its correction.

Bashir Ahmad Bhat F/o Suhail Bashir R/o Kuligam Lolab, Tehsil Lalpora, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5356 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is for the information to the general public that in my Aadhaar Card bearing No. 5819 2230 2967 my name and DoB have been inadvertently recorded as Jawahara W/o Mehraj ud din Bandey DoB 01-01-1972 while as my correct particulars are Jawahira Bano W/o Mehraj ud din Banday DoB 11-06-1968. Both Jawahara and Jawahira Bano refer to one and the same person. Now, I want its correction.

Jawahira Bano W/o Mehraj ud din Banday R/o Sir Syed Colony, Ahmad Nagar, Srinagar, 9103739438

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to general public that my ward name was wrongly mentioned in the Aadhaar Card bearing No. 8456 5773 0074 as Tabia Jan D/o Muzafar Ahmad Reshi instead of Toiba Jan D/o Muzaffar Ahmad Reshi. Now, I am applying for its necessary correction.

Muzaffar Ahmad Reshi F/o Toiba Jan R/o Shahabad Bala, Tehsil Awantipora, District Pulwama.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5357

NOTIFICATION

It is informed to the general public that my name and DoB have been incorrectly recorded in my Aadhaar Card as Hajira Bano, DoB 14-12-1964, whereas my correct name is Hajra Begum W/o Abdul Rehman Shah R/o Soibugh, Budgam, and my correct DoB is 16-01-1959. Now, I am applying for correction.

Hajra Begum W/o Abdul Rehman Shah R/o Soibugh, Budgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my mame inn my Aadhaar Card has been wrongly entered as Asma Amin while my correct Name is Aasima Jan. Now, I want the same to be corrected.

Aasima Jan D/o Mohammad Amin Pala R/o Chandian Pajan Devsar, Kulgam.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5358 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is notified forthe information of the General Public that my name in my Aadhaar Card has been wrongly entered as Ubaid Rashid Ganaie while my correct Name is Aadil Rasheed. Now, I want the same to be corrected. Aadil Rasheed S/o Abdul Rasheed Ganie R/o Irote Damjan Vessu, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my mame in my Aadhaar Card has been wrongly entered as Khurshid Ahmad Shah while my correct name is Khursheed Ahmad Shah. Now, I want the same to be corrected.

Khursheed Ahmad Shah S/o Late Gh Rasool Shah R/o Bilal Mohalla, Janglatmandi Qasba Baghat, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5359

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Umera Jan while my correct Name is Umaira Parvaiz. Now, I want the same to be corrected.

Umaira Parvaiz D/o Parvaiz Ahmad Sheikh R/o Wuder Mohalla Issoo Tailwani Achabal, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

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

Aafreena Bilal D/o Bilal Ahmad Itoo R/o Durah Pora, Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5360 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is informed to general public that I am applying for the name change of my ward's Aadhaar Card bearing No. 6803 2170 4692 Saif Ullah S/o Taha Yaseen Ahanger to Hasnain Taha S/o Taha Yaseen.

Taha Yaseen F/o Hasnain Taha R/o Hari Pari Gam, Tehsil Awantipora, District Pulwama.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my ward's name in Aadhaar Card has been wrongly entered as Aahil while my ward's correct Name is Aahil Bin Imtiyaz Punoo. Now, I want the same to be corrected.

Imtiyaz Bin Ahmad Punoo F/o Aahil Bin Imtiyaz Punoo R/o Housing Colony Bijbehara, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5361

NOTIFICATION

I, Ashiq Hussain Kattoo F/o Ayan Aashiq Kattoo intend to correct the name of my son in his Aadhaar Card bearing No. 8795 4014 5735 from Mohammad Ayan to Ayan Aashiq Kattoo. Now, I want its correction.

Ashiq Hussain Kattoo F/o Ayan Aashiq Kattoo.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Iqbal Gujjar Qureshi S/o Shair Zaman Gujjar Qureshi R/o Methabagh Kalaroos. I hereby declare that my name has been wrongly mentioned as Ikla Ahmad Gujar Qreshi in Aadhaar records. The correct name is Mohammad Iqbal Gujjar Qureshi. Now, I am applying for correction in the Aadhaar Card records accordingly.

Mohammad Iqbal Gujjar Qureshi S/o Shair Zaman Gujjar Qureshi R/o Methabagh Kalaroos, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5362 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Masrat Bano D/o Mohammad Sadiq Mir R/o Aafan Warnow Lolab. I hereby declare that my name has been wrongly mentioned as Masrata Bano in Aadhaar records. The correct name is Masrat Bano. Now, I am applying for correction in the Aadhaar card records accordingly.

Masrat Bano D/o Mohammad Sadiq Mir R/o Aafan Warnow Lolab, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Altaf Ahmad Mir F/o Mohammad Abass Mir R/o Narizab Kalaroos. I hereby declare that my son's name has been wrongly mentioned as Abass Ahmad Mir in Aadhaar records. The correct name is Mohammad Abass Mir. Now, I am applying for correction in the Aadhaar card records.

Altaf Ahmad Mir F/o Mohammad Abass Mir R/o Narizab Kalaroos, District Kupwara.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5363

NOTIFICATION

I, Rody Ram S/o Sunil Singh R/o Barmean, Udhampur A/P Lakkar Mandi, Janipur, Jammu applying for correction of my name and DoB which are wrongly written as Roodi Ram & DoB 14-04-1976 instead of correct Rody Ram & DoB 09-10-1978 in Aadhaar Card. Now, it needs correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In my Aadhaar Card bearing No. 9314 5043 5473 my name has been mentioned as Fajar Ajaiz whileas my correct name is Fajar Ajaz. Now, I want to apply for the correction of the same in my Aadhaar card.

Fajar Ajaz S/o Ajaiz Ahmad Dar R/o Ranger Masjid Hawal, Srinagar, Contact No. 9906620720.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5364 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Fayaz Ahmad Tantray F/o Arbeena Jan R/o Mawer-i-Payeen, Tehsil Qalamabad, District Kupwara J&K, state that my wards name is mistakenly entered in Aadhaar records vide No. 7638-2904-7452 as Arbeen Jan instead of Arbeena Jan. My wards correct and actual name is Arbeena Jan and the same may be entered in Aadhaar records as per, Domicile Certificate, Birth Certificate, School Record etc.

Fayaz Ahmad Tantray F/o Arbeena Jan R/o Mawer-i-Payeen, Tehsil Qalamabad, District Kupwara-J&K. It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manzoor Ahmad Khan F/o Sajid Ahmad Khan R/o Kelshan Monabal, Tehsil Qalamabad, District Kupwara-J&K, state that my wards name is mistakenly entered in Aadhaar records vide No. 4253-2122-8858 as Sajad Ah Khan instead of Sajid Ahmad Khan. My wards correct and actual name is Sajid Ahmad Khan and the same may be entered in Aadhaar records as Per, Domicile Certificate, Birth Certificate, School Record etc. Manzoor Ahmad Khan F/o Sajid Ahmad Khan R/o Kelshan Monabal, Tehsil Qalamabad, District Kupwara-J&K. It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5365

NOTIFICATION

In the Aadhaar Card of my child bearing No. 4261 9178 7930 his name has been mentioned as Gulshana Bano whileas her correct name is Gulshan Bano. Now, I want to apply for the correction of the same in her Aadhaar card.

Mohammad Rafeeq Gorsi F/o Gulshan Bano R/o Khodi Sogam, Kupwara, Contact No. 9541225782.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Ashraf Bhat F/o Faizan Ashraf Bhat R/o Shirhama, Tehsil Qalamabad, District Kupwara J&K, state that my wards name is mistakenly entered in Aadhaar records vide No. 3295-5922-9371 as Faiza Ashraf Bhat instead of Faizan Ashraf Bhat. My wards correct and actual name is Faizan Ashraf Bhat and the same may be entered in Aadhaar Records as Per, Domicile Certificate, Birth Certificate, School Record etc. Mohammad Ashraf Bhat F/o Faizan Ashraf Bhat R/o Shirhama, Tehsil Qalamabad, District Kupwara-J&K.

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

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5366 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ram Lal Ram S/o Tilakdhari Ram R/o Padumker East Champaran Pach Pakri, Bihar applying for correction of my daughter's name & Date of birth which are wrongly written as Raushan Kumari & DoB 01-01-2009 instead of correct Roshni Kumari & DoB 07-09-2011 in Aadhaar Card baring No. 9471-3953-9651. Now, it needs correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Saroj Ram S/o Siyaram Ram R/o Gamhariya Narayanpur Patahi East Champaran, Bihar applying for correction of my son's name and date of birth which are wrongly written as Amta Lal Ram & DoB 01-01-2009 instead of correct Ankit Kumar & DoB 01-01-2011 in Aadhaar Card bearing No. 8251-9780-6600. Now, it needs correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5367

NOTIFICATION

I, Akhlaq Ahmed S/o Mohd Hanief R/o Chuungan, Tehsil Mendhar, District Poonch applying for correction of my son's name and date of birth which are wrongly written as Rafayat Choudhary & DoB 05-04-2011 instead of correct name Mohd Razayet & DoB 10-02-2013 in Aadhaar Card bearing No. 5114-0177-3848. Now, it needs correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Taj S/o Abdul Hussain R/o Ari, Tehsil Mendhar, District Poonch applying for correction of my son's name which is wrongly written as Deshan Ali instead of correct Zeehan Ali in Aadhaar Card bearing No. 3309-7292-5449. Now, I want its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5368 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Shipali Devi W/o Sunil Kumar R/o Kundra, Tehsil & District Reasi applying for correction of my name and date of birth which are wrongly written as Shabali Devi & DoB 20-10-2007 instead of correct Shipali Devi & DoB 14-04-2007 in Aadhaar Card bearing No.3981 0746 9651. Now, I want its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manu Sharma W/o Sanjay Kumar R/o Mari, Tehsil Reasi, District Reasi applying for correction of my son's name which are wrongly written as Sharvan Kesar instead of correct Shravan Kesar in Aadhaar Card bearing No. 5076 1686 7015. Now, I want its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5369

NOTIFICATION

I, Darshana Devi W/o Padam Singh R/o Sersundwan, Tehsil Bhomag, District Reasi applying for correction of my son's name which are wrongly written as Pranam Thakur instead of correct name Pranav Thakur in Aadhaar Card bearing No. 736922641785. Now, I want its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Rashid Famda F/o Sulaiman Rashid Famda R/o Kachhama that my son's name has been wrongly mentioned in Aadhaar Card vide No. 4047 8448 0601 as Rashid Rasheed Famda instead of Sulaiman Rashid Famda S/o Abdul Rashid Famda. Now, I want to correct my son's name from Rashid Rasheed Famda to Sulaiman Rashid Famda S/o Abdel Rashid Famda R/o Kachhama which is is correct.

Abdul Rashid Famda F/o Sulaiman Rashid Famda R/o Kachhama.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5370 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

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

Hajra Begum W/o Gh Hassan Mir R/o Krandigam Bijbehara, Anantnag.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

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

Safoora Akhter W/o Munshi Bajraan R/o Devpora, Shopian.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5371

NOTIFICATION

In my Aadhaar Card bearing No. 6072 2582 5022 my name has been mentioned as Syed Maryama whileas my correct name is Maryam Begum. Now, I want to apply for the correction of the same in my Aadhaar card. Maryam Begum W/o Syed Qawam Ud Din Andrabi R/o Waterhail, Budgam, Contact No. 9906818293.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar Record bearing No. 5975 9774 3864 my name recorded as Tufail Ahmad Mir instead of Ahmad Raza Mir. Now, it needs correction.

Mohammad Dawood Mir F/o Ahmad Raza Mir R/o Aalibagh Haigam, Tehsil Khoie.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5372 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Sukhbant Kour W/o Tarsem Kumar R/o Domana, near Shiv Temple, Tehsil Jammu North has applied for the correction of my name which is wrongly written on my daughter's (Arushi Kumari) school record studying in 10th class KV school, as Sukhwant instead of Sukhbant Kour. Now, it needs correction.

Sukhbant Kour M/o Arushi Kumari.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Fancy W/o Shabir Hussain Zeerak R/o Teng Mohalla Bijbehara, Tehsil Bijbehara, District Anantnag do hereby inform the general public that my name has been wrongly mentioned in my Aadhaar Card as Shaheena Akhter instead of the correct and actual name is Fancy. Now, I am applying for its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5373

NOTIFICATION

It is hereby notified for the information of general public that my name has been wrongly recorded in my Aadhaar Card as Akshit Singh C/o Harbans Singh & Babli, VTC Khara Madhana P/o Khara Madhana, District Samba. My correct particulars as per Birth Certificate issued by Jammu Municipal Corporation Jammu on 23-03-2026 are Akshat Singh Jamwal, father's name Harbans Singh, Mother's Name Sunaina Kumari. Addess of parents (At the time of Child Birth) Village Khara Madana Babli, District Samba. Therefore, this notice is published for correction of records.

Akshat Singh Jamwal S/o Harbans Singh & Sunaina Kumari R/o Village Khara Madana, Babli, District Samba.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rashida Bi W/o Mohd Safeer R/o Village Bhainch, Tehsil Haveli, District Poonch applying for the correction of my son's name which is wrongly written as Humaad Safeer instead of Hummad Safeer in Aadhaar Card bearing No. 9732 7163 7114. Now, it needs correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5374 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Abida Koser W/o Mohd Riaz R/o Village Salotri, Tehsil Haveli, District Poonch applying for the correction of chlidrens 1. son's name which is wrongly written as Rohan Malik instead of Rohaan Malik in Aadhaar Card bearing No. 8049 2766 9022. 2. son's name which is wrongly written as Rahib Malik instead of Azhaan Malik in Aadhaar Card bearing No. 6150 2998 9144. Now, I want its correction.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public my daughter's name was wrongly mentioned in Aadhaar Card Vide No. 2657 5787 1879 as Robina Akhter instead of Rabeena Kousar. Now, I want its correction.

Manzoor Ahmed F/o Rabeena Kousar R/o Chassana, Reasi.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5375

NOTIFICATION

It is informed to the general public my daughter's name was wrongly mentioned in Aadhaar Card Vide No. 8354 82221 2861 as Nasrin Begum instead of Nasrin Banoo. Now, I, want to correct it.

Basharit F/o Nasrin Banoo R/o Mahore, Reasi.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public my name was wrongly mentioned in Aadhaar Card Vide No. 5640 0991 5913 as Ashaq Hussain instead of Ashiq Hussain. Now, I want to correct it.

Ashiq Hussain S/o Ghulam Hussain R/o Kunderdhan, Reasi.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

5376 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Rashid Lone S/o Kamal Lone R/o Ajas, Tehsil Ajas, District Bandipora, J&K, hereby declare that my name and date of birth have been wrongly recorded as Ab Rashid Lone and DoB as 03-02-1948 in my Aadhaar Card bearing No. 5756 6211 3738. My correct name is Rashid Lone and my correct DoB is 01-04-1949. Now, I have applied for correction of my name and date of birth in the Aadhaar records.

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

Disclaimer

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

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Khaliq Wagay S/o Mohda Wagay R/o Kosumbagh Hakabara, Tehsil Hajin, District Bandipora, J&K (UT), hereby notify that my father's name has been wrongly mentioned as Ghulam Mohi Din instead of Mohda Wagay in my PAN Card bearing No. AEIPW4295H. The correct father's name is Mohda Wagay. This notification is being published for correction of the said error in my PAN Card and other official records.

Abdul Khaliq Wagay S/o Mohda Wagay R/o Kosumbagh Hakabara, Tehsil Hajin, District Bandipora, J&K (UT).

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

Disclaimer

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

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5377

NOTIFICATION

I, Mohamad Aashaq Parray S/o Ghulam Rasool Parray R/o Parray Mohallah Hajin, Tehsil Hajin, District Bandipora, J&K, hereby declare that my name has been wrongly recorded as Aashiq Hussain Parray in my Aadhaar Card bearing No. 4511 0317 4414. My correct name is Mohamad Aashaq Parray. Now, I have applied for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Majeed Bhat F/o Tazkiya Majeed R/o Asham, Tehsil Sonawari, District Bandipora applying for correction of my wards name which is wrongly written as Tazkitya Majeed instead of Tazkiya Majeed in Aadhaar Card bearing No. 5318 0064 2832. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5378 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is an information for general public that in my Aadhaar Card bearing No. 4224 2228 3278, my name and parentage have been mistakenly mentioned as Huss Un Din Kataria S/o Nawab U Din Kataria, while as my Actual and correct name and parentage as per my Domicile Certificate is Hussain Din Kataria S/o Nawab Din Kataria. Now, I want to apply for its correction.

Hussain Din Kataria S/o Nawab Din Kataria R/o Chountiwari, Tehsil Aloosa, District Bandipora, Jammu & Kashmir, India, Pin Code-193502.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Shafi Shah F/o Aiza Shafn R/o Village, Takiya Laram Ganji Pora, District Anantnag, Tehsil Anantnag, Post Office Wanpoh, Pin Code- 192101, Jammu and Kashmir, that the name in my daughter's Aadhar card bearing No. 7294 4752 7824 has been inadvertently mentioned as Insha Jan instead of Aiza Shafi which needs to be corrected from the concerned authorities.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5379

NOTIFICATION

In Aadhaar recoard bearing No. 5169 9474 4519 my name and DoB recorded as Makeey Jan DoB 05-03-2005 instead of Mehkey Hassan DoB 21-08-2006. Now, it needs correction.

Mekhey Hassan D/o Ghulam Hassan Shah R/o Behibagh, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of the general public that in the Aadhaar Card of my minor daughter bearing Aadhaar No. 8905 6341 1461, her name and date of birth have been incorrectly recorded as Zanib Jan and DoB 17-13-2018 whereas, the correct details are Zainab Yousuf DoB 17-12-2018. Therefore, the correction of the above-mentioned errors is required.

Mohd Yousuf Reshi F/o Zainab Yousuf R/o Qasbayar, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5380 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In Aadhaar bearing No. 5474 3284 4403 my name wrongly mentioned as Refit (old name) while as Rifat Bashir (new name) D/o Bashir Ahmad Gorsi R/o Chak Nagam, Tehsil DH Pora, District Kulgam DoB 01-01- 2013. Now, I want to correct the same.

Rifat Bashir D/o Bashir Ahmad Gorsi R/o Chak Nagam, Tehsil DH Pora, District Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is for the information of the general public that due to an inadvertent error during Aadhaar enrolment, the name of my minor son has been wrongly recorded in his Aadhaar Card bearing No. 2874 6317 4604 as Zohan Javid instead of his correct and legal name Ruhaan Javid, as reflected in his Birth Certificate and Domicile Certificate. Now, I intend to apply for correction of his name in the Aadhaar records.

Ruhaan Javid S/o Javid Rasool Malla R/o Watergam, Rafiabad, Tehsil Watergam, District Baramulla, Jammu & Kashmir, Post Office Dangiwacha, Pin Code-193303.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5381

NOTIFICATION

This is to inform to the general public that my name has been wrongly recorded in my Aadhaar Card bearing No. 6438 8794 3398 as Javid Ahmad instead of the right and correct name is Javeed Ahmad Wani S/o Ali Mohd wani R/o Hadipora as per School Record. Now, I intend to apply for the correction of my name in the concerned record.

Javeed Ahmad Wani S/o Ali Mohd Wani R/o Hadipora Tehsil Watergam, District Baramulla, Post Office Rohama, Pin Code-193301.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rafiq Ahmad Teli F/o Bushra Rafiq R/o Manzhar Hayihama. I hereby declare that my daughter's name has been wrongly mentioned as Bushrat Rafiq in Aadhaar records. The correct name is Bushra Rafiq. Now, I am applying for correction in the Aadhaar Card records accordingly.

Rafiq Ahmad Teli F/o Bushra Rafiq R/o Manzhar Hayihama, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5382 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohd Altaf S/o Mohd Aslam R/o Seela, Tehsil & District Reasi applying for correction of my which are wrongly written as Altaf Mohd instead of correct name Mohd Altaf in Aadhaar Card bearing No. 9492 6000 9825. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Shabir Ahmed S/o Khadam Hussain R/o Prat, Tehsil Sunderbani, District Rajouri applying for correction of my name which is wrongly written as Shavir Ahmad S/o Khadim Hussain instead of correct Shabir Ahmed S/o Khadam Hussain in Aadhaar Card bearing No. 9737-5426- 6855. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5383

NOTIFICATION

I, Balram Sahu F/o Devanshu Sahu R/o Baloda Bazar Bengpali, Baloda Bazar, Chhattisgarh applying for correction of my son's name which is wrongly written as Divanshu instead of correct Devanshu Sahu in Aadhaar card bearing No. 6458-4107-0691. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Ifraz Khan S/o Yaqoob Khan R/o Qasba, Tehsil Haveli, District Poonch applying for correction of my name which is wrongly written as Hoshiar Khan instead of correct Ifraz Khan in Aadhaar Card. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

.

5384 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Narinder Kumar Sudan S/o Krishan Lal Sudan R/o Village Bal Shama, Tehsil Sunderbani, District Rajouri applying for correction of my name and address which are wrongly written as Narinder Kumar R/o W. No. 07, Near Sub District Hospital Sunderbani, Rajouri instead of correct name Nariner Kumar Sudan R/o Village Bal Shama, Tehsil Sunderbani, District Rajouri in Passport bearing No. F9367138. Now, I applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Saroj Ram S/o Siyaram Ram R/o Narayanpur, Gamhariya Patahi East Champaran, Bihar applying for correction of my son's name which is wrongly written as Chhotu Kumar instead of correct name Chotukumar in Aadhaar Card bearing No. 3653-1775-6575. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5385

NOTIFICATION

I, Ajeet Singh S/o Amar Singh R/o Ward No 02, Village Jhankar, Tehsil Basohli, District Kathua applying for correction of my name which is wrongly written as Jeet Kumar instead of correct Ajeet Singh in Aadhaar Card. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Tehseen Ahmed S/o Din Mohd R/o Village Malanoo, Tehsil Kahara, District Doda, J&K applying for correction of my son's name which is wrongly written as Haseen Ahmed instead of correct name Mohd Yaseen in School record. Now, it needs its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5386 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In my Aadhaar Card bearing No. 3039 1679 7193, my name has been wrongly admitted as Abid Ahmad Najar while as my actüal name is Sakib Ahmad Najar. Now, I am applying for its correction.

Sakib Ahmad Najar S/o Fayaz Ahmad Najar R/o Check Shera Khansahib, Budgam, Jammu and Kashmir-191111.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Maroof Begum W/o Mohammed Riyaz R/o Nagrota, Tehsil & District Rajouri applying for correction of my daughter's name, father name and date of birth which are wrongly written as Attiya Kousser D/o Mohd Riyaz & DoB 01-02-2010 instead of correct Atiya Naz D/o Mohd Riaz & DoB 17-01-2011 in her Aadhaar card bearing No. 7445-4052- 6993. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5387

NOTIFICATION

I, Maroof Begum W/o Mohammed Riyaz R/o Nagrota Tehsil & District Rajouri applying for correction of my son's name, father name and date of birth which are wrongly written as Mohd Aayan S/o Mohd Rayaz & DoB 16-01-2016 instead of correct Ayan Ali S/o Mohd Riyaz & DoB 16-02-2016 in his Aadhaar Card bearing 6382-9732-8894. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Naida Kousser W/o Anseer Khan R/o Jamola, Tehsil Koteranka, District Rajouri applying for correction of my name and date of birth which is wrongly written as Sakina Begum & DoB 02-11-1964 instead of correct Naida Kousser & DoB 02-01-2000 in my Aadhaar Card bearing No. 4557-4029-6162. Now, it needs its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5388 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Jyoti Devi W/o Vikram Singh R/o Sagote, Tehsil and District Rajouri have applied for the correction of my daughter's name which has been wrongly written as Nadika Singh instead of correct name Nandika Singh in my Aadhaar Card bearing No. 8645 4061 9123. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Usman F/o Mohammad Riwzan R/o Badhoon, Tehsil & District Rajouri Pin-185132 want to correct my son's name from Rizwan Ali to Mohammad Rizwan which is wrongly written on my son's Aadhaar Card bearing No. 8103-6683-3931. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5389

NOTIFICATION

I, Ashwani Kumar S/o Lt. Ashok Kumar R/o Dhangri, Tehsil & District Rajouri applying for correction of my name which is wrongly written as Ashwani Sharma S/o Ashok Sharma instead of correct Ashwani Kumar S/o Lt. Ashok Kumar in my Aadhaar Card bearing No. 2683-9532- 7496. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Vijay Kumar S/o Balwant Raj R/o Godhar, Tehsil and District Rajouri applying for correction of date of birth of my daughter namely Divyanshi Singh whose date of birth was wrongly written as 04-09-2020 instead of correct 04-09-2019 in her Aadhaar Card bearing No. 6787- 9559-1952. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5390 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby notified that in my Aadhaar card my name has been incorrectly entered as Mahpara Rafiq instead of Mai Para Rafiq. Now, I have applied for the necessary correction.

Mai Para Rafiq D/o Syed M Rafiq R/o Baghati Shoor, Green Colony Illahi Bagh, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name, parentage and Address in my Aadhaar Card bearing No. 6013 47565619 from Humira Afzal W/o Mir Mudasir R/o 125E, Noor Bagh, Baramulla to Humria Afzal Khan W/o Mudasir Bashir Khan R/o Noor Bagh, Baramulla. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5391

NOTIFICATION

I, Zubair Ahmad S/o Arif Hussain Pathan R/o Daragutliyan, Tehsil Uri, District Baramulla, do hereby inform the general public that my name and parentage spelling is wrongly recorded in my Aadhaar Card record bearing No. 2014 3302 3845 as Zubir Khan S/o Arif Hussain while as my my actual/correct name and parentage spelling as per my birth certificate record is Zubair Ahmad S/o Arif Hussain Pathan. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card name bearing No. 2038 8745 9632 from Mansoor Akhtar to Mansoor Akhtar Najar as per Documents. Now, I am applying for the correction.

Mansoor Akhtar Najar S/o Mohammad Shafi Najar R/o Shah Mohalla, Ahmad Nagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5392 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Arshad Ali S/o Manir Ahmed R/o Mana, PO Chilli, Tehsil Bhalessa (Gandah), District Dodl, Jammu & Kashmir-182203, do bereby declare that my name is wrongly mentioned as Irshad Ali in my Aadhaar Card. My correct name is Arshad Ali

Arshad Ali S/o Manir Ahmed R/o Mamo, PO Chali, Tehsil Bhalessa (Gandoh), District Doda-182203.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Hamid S/o Ghulam Qadir R/o Mulass, Tehsil Mahore, District Reasi state that the actual name and DoB of my son is Waseem Ahmed Rustum S/o Abdul Hamid DoB 29-03-2013 in date of birth record. My son's name wrongly written in Adahaar Card bearing No. 6194 4362 2775 as Waseem Ahmed Rustam S/o Abdul Hamid DoB 29-10-2013 instead of correct name Waseem Ahmed Rustum S/o Abdul Hamid and DoB 29-03-2013 R/o Mulass. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5393

NOTIFICATION

I, Nazim Ashraf S/o Mohd Ashraf Hajam R/o Sildhar, Tehsil Mahore District Reasi, state that my actual name is Nazim Ashraf S/o Mohd Ashraf Hajam in school record. But my father's name wrongly written in Aadhaar Card bearing No. 4315 9670 2406 as Mohd Ashraf instead of correct name Mohd Ashraf Hajam. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manoj Kumar Sharma F/o Jagriti Sharma R/o Sawani, Tehsil and District Rajouri I am applying for correction of my daughter's which is wrongly written as Jagrit Sharma instead of correct name Jagriti Sharma in her Aadhaar Card bearing No. 8897 0459 5272. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5394 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohammed Javaid F/o Mohammed Arish R/o Lam, Tehsil Qila Darhal, District Rajouri I am applying for correction of my son's name which is wrongly written as Mohd Arish instead of correct name Mohammed Arish in my Aadhaar Card bearing No. 5617 7899 8058. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mushtaq Ahmed S/o Abdul Rashid R/o Jamaslan, Tehsil Mahore, District Reasi state that the actual name of my child's is (1) Azhan Mushtaq DoB 20-06-2022 S/o Mushtaq Ahmed (2) Amreena Mushtaq DoB 17-06-2020 D/o Mushtaq Ahmed R/o Jamaslan in date of birth record. But my child's name wrongly written in Aadhaar Card bearing No. 6928 0851 5904 as (1) Azwan Mushtaq (2) Amreina Mushtaq bearing Aadhaar No. 2948 0730 2554 instead of correct name (1) Azhan Mushtaq DoB 20-06-2022 S/o Mushtaq Ahmed (2) Amreena Mushtaq DoB 17-06-2020 D/o Mushtaq Ahmed. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5395

NOTIFICATION

I, Mohd Ashraf S/o Abdul Rashid R/o Sildhar, Tehsil Mahore, District Reasi state that my actual name is Ruthaba Ashraf D/o Mohd Ashraf in school record. But my name wrongly written in Aadhaar Card bearing No. 6462 4002 0696 as Rutbah Ashraf D/o Mohd Ashraf instead of correct name Ruthaba Ashraf D/o Mohd Ashraf. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card credentials bearing No 7471 0103 3604 from Uazir Ahmad Khan S/o Hazoor Ahmad Khan R/o Kuligam DoB 19-07-2013 to Uzair Bin Hazoor S/o Hazoor Ahmad Khan R/o kuligam DoB 01-04-2014. Now, I am applying for the correction.

Hazoor Ahmad Khan R/o Kuligam, Kandhar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5396 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Bashir Ahmad Peerzada F/o Ashiya Bashir R/o Muqami Shahwali. I hereby declare that my daughter's name has been wrongly mentioned as Aasha Bashir in Aadhaar records. The correct name is Ashiya Bashir. Now, I am applying for correction in the Aadhaar card records.

Bashir Ahmad Peerzada F/o Ashiya Bashir R/o Muqami Shahwali, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manzoor Ahmed S/o Ghulam Mohd Hajam R/o Sildhar, Tehsil Mahore, District Reasi, have applied for correction of my name which has been wrongly written as Munzoor Ahmed instead of correct name Manzoor Ahmed in my Aadhaar Card bearing No. 8922 9244 2675. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5397

NOTIFICATION

I, Altaf Ahmed S/o Abdul Rashid R/o Sildhar, Tehsil, Mahore, District Reasi, state that the actual name of my daughter is Abida Kouser D/o Altaf Ahmed R/o Bathoie in Domicile record. But my daughter's name wrongly written in Aadhaar Card bearing No. 2182 4444 1290 as Abdia Kouser D/o Altaf Ahmed instead of correct name Abida Kouser D/o Altaf Ahmed. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from Myrium Yousuf Ahanger (old name) to Maryam Yousuf (new name). In future, I will be known as Maryam Yousuf (new name).

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5398 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In the Bank records bearing Account No. 0005040100016412 my name has been mentioned as Nisar Hussain Dar. Whileas my correct name is Nissar Hussain. Now, I want to apply for the correction of the same in the Bank Records.

Nissar Hussain S/o Late Ali Mohammad Dar R/o Pandrathan Lasjan, Pantha Chowk, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to changed my name in Aadhaar Card bearing No. 4179 4333 3746 from Talha Javaid, DoB 08-04-2021 (old name) to Dua Javid (new name) father's name Javid Ahmad Dar, mother's name Dar Gulshan. In future, I will be known as Dua Javid (new name).

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5399

NOTIFICATION

I, Sardar Singh S/o Kirpa Singh R/o Village Lower Bali, Tehsil & District Udhampur, do hereby declare that my father's name is wrongly written as Kripal Singh in the Land Revenue Record instead of the correct name, i.e Kirpa Singh, as per other documents, and is also wrongly written as Kirpa Ram in my mother's Aadhaar Record (both are not alive). Now, I am applying for correction of the same, i.e, Kirpa Singh is the correct name.

Sardar Singh. It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name wrongly mentioned in my Aadhaar Card bearing No. 7513 7004 1827 as Nafeeza Akhter. Now, I want to change my name from Nafeeza Akhter to Miss Nafisa Akther. In future, I will be called as Miss Nafisa Akther

Nafisa Akther D/o Ghulam Hussain Dar R/o Akerwail Harduwail Waterhil Khansahab, Budgam, JK-191111.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5400 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my DoB in my Aadhaar Card bearing No. 4772 3880 0485 from 07-03-1975 to 10-11-1965. Now, the same is to be corrected.

Ab Aziz Sheikh S/o Ghulam Mohd Sheikh R/o Satpokhran, Khrew, Pampore, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar recoard bearing No. 7926 0816 9496 my wards name recorded as Choudary Aitisam Mushtaq instead of Choudhary Nimra Mushtaq. Now, it needs correction.

Mushtaq Ahmad Paswal F/o Choudhary Nimra Mushtaq R/o Tangmarg, D.H.Pora, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5401

NOTIFICATION

This is an information for general public that the Aadhaar Card of my son bearing No. 4664 9864 4052, his name and parentage have been mistakenly mentioned as Ansar Muzafar S/o Mohammad Muzafar Lone, while as his Actual and correct name and parentage as per his Birth certificate issued by BDO Gurez is Anzar Muzafer Lone S/o Mohd Muzafer Lone. Now, I want to apply for its correction.

Jameela Begum W/o Mohd Muzafer Lone parents of : Anzar Muzafer Lone R/o Shah Pora (Achura Chowrwan) Gurez, District Bandipora-193503.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my son bearing No. 7564 1293 8687, his name and parentage has been mistakenly mentioned as Shahzaib Muzaffar S/o Mohammad Muzafar Lone, while as his Actual and correct name and parentage as per his Birth certificate issued by BDO Gurez is Shahzaib Muzafer Lone S/o Mohd Muzafer Lone. Now, I want to apply for its correction.

Jameela Begum W/o Mohd Muzafer Lone parents of : Shahzaib Muzafer Lone R/o Shah Pora (Achura Chowrwan) Gurez, District Bandipora-193503.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order.

General Manager, Government Press, Srinagar.

————

5402 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mehraj Ud Din Khanday S/o Ab Rehman R/o Wuyan, Tehsil Pamproe, District Pulwama, do hereby declare that the father's name shown on my Aadhaar Card vide No. 4545 2535 5770 as Ab Rehman Khanday while as on Domicile Certificates my father's name shown as Ab Rehman which is true and correct. Now, the same is to be corrected.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby informed that in my Aadhaar Card, my name has been wrongly mentioned as Maryama Begum instead of the correct name Maryamah Bano R/o Kalmoona, Tehsil Tarathpora, District Kupwara. Now, I am now applying for correction of the same.

Maryamah Bano W/o Hilal U Din Mohd Mir R/o Kalmoona, Tarathpora, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5403

NOTIFICATION

I, Mumtaza Begum, have been inadvertently recorded as Deeba Begum in my Aadhaar Card bearing No. 2778 7478 2387. My correct name as per my school records and other supporting documents, is Mumtaza Begum. Now, I am applying for the correction of my name in my Aadhaar card from Deeba Begum to Mumtaza Begum.

Mumtaza Begum W/o Shafayat Ali R/o Watergam Rafiabad, District Baramulla Pin-193303.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name and DoB of my son in his Aadhaar Card bearing No. 9616 9106 6346 from Sameer Ahmad, DoB 20-03-2016 to Sumeer Ahmad, DoB 01-08-2015. Now, I am applying for its correction. Ghulam Din Jendar F/o Sumeer Ahmad R/o Maidanan.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5404 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In Aadhaar recoard bearing No. 6188 1238 9000 my wards name recorded as Choudry Ibtisam Mushtaq instead of Choudhary Ibtisam Mushtaq. Now, it needs correction.

Mushtaq Ahmad Paswal F/o Choudhary Ibtism Mushtaq R/o Tangmarg, D.H.Pora, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is information for general public that my wards name has been wrongly mentioned in his Aadhaar Card vide No. 7981 0976 4480 as Asia Manzoor instead of Asiya Manzoor. Therefore, I want to correct his name in Aadhaar.

Asiya Manzoor C/o Manzoor Hussain R/o Kotranka, Targian, Rajouri, Jammu and kashmir-185233.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5405

NOTIFICATION

I want to correct my Aadhaar Card name and parentage spelling bearing No. 5520 3109 3694 Ayahat Jaan D/o Mohd Ashraf Mir R/o Thayan Kalaroos to Aayat Ashraf D/o Mohammad Ashraf Mir R/o Thayan Kalaroos. Now, I am applying for the correction.

Aayat Ashraf D/o Mohammad Ashraf Mir R/o Thayan Kalaroos.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card name and parentage spelling bearing No. 8945 2864 7633 Ealif Jaan D/o Mohd Ashraf Mir R/o Thayan Kalaroos to Iffat Ashraf D/o Mohammad Ashraf Mir R/o Thayan Kalaroos. Now, I am applying for the correction.

Iffat Ashraf D/o Mohammad Ashraf Mir R/o Thayan Kalaroos.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5406 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Jameela Begum M/o Shahzaib Muzafer Lone R/o Shahpora Achura Chorwan, Gurez, Bandipora state that my wards name has been wrongly entered in Aadhaar Card bearing No. 7564 1293 8687 as Shahzaib Muzafar which is incorrect instead of correct name Shahzaib Muzafer Lone as per Birth Certificate and Domicile Certificate. Now, I want to apply for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar recoard bearing No. 3990 7955 8441 my wards name recorded as Kushboo Jan instead of Khushbo Riyaz. Now, it needs correction.

Rabeena Bano M/o Khushbo Riyaz R/o Ponipora, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5407

NOTIFICATION

I want to correct the name of my son in his Aadhaar Card bearing No. 8555 5480 1856 from Duraan to Duraan Asif Jalal Reshi as per his Birth Certificate. Now, it needs correction.

Asif Jalal F/o Duraan Asif Jalal Reshi R/o Lethpora, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name of my daughter in her Aadhaar Card bearing No. 5446 1039 4952 from Zehra Fatima to Zehra Bilal as per her Birth, Domicile Certificate. Now, I am applying for its correction.

Bilal Ahmad Khanday F/o Zehra Bilal R/o Meej Pampore, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5408 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 7471 2452 7226 from Mozin Bashir to Muzzin Bashir as per my school records. Now, it needs correction.

Muzzin Bashir S/o Bashir Ahmad Khanday R/o Drangbal, Pampore, Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 8228 8472 6243 from Azad Ahmad Bhat to Azad Ismaiel Bhat as per my Domicile certificate. Now, I am applying for the correction of the same.

Azad Ismaiel Bhat S/o Mohd Ismaiel Bhat R/o Lethpora, Kakpora Pulwama.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5409

NOTIFICATION

I, Nilofar Bano am holding 1000 of shares of J&K Bank Ltd. under Folio JKB016395 where my name has been inadvertently recorded as Neelofar Shah which is incorrect, whereas my actual name is Nilofar Bano. Now, I am applying for correction of name under the said Folio.

Nilofar Bano W/o Peer Baha Ud Din R/o Shahi Hamdan Colony, Naikbagh, Natipora-190015.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Rifat Khursheed am holding 1000 of shares of J&K Bank Ltd. under Folio JKB024932 where my name has been inadvertently recorded as Rifat Ara which is incorrect, whereas my actual name is Rifat Khursheed. Now, I am applying for correction of name under the said Folio.

Rifat Khursheed W/o Khursheed Ahmad Butt R/o Namlabal, Pulwama, Pampore-192121.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5410 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Nayeema Akther am holding 2000 Shares of J&K Bank Ltd. under Folio JKB031682 where my name has been inadvertently recorded as Nayeema Nazir which is incorrect, whereas my actual name is Nayeema Akther. Now, I am applying for correction of name under the said Folio.

Nayeema Akther W/o Bilal Ahmad Mir R/o New Qazi Bagh, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 3072 3109 2772. Now I want to change my name from Irshad Ahmad Gujar Deedad (old name) to Irshad Ahmad Deedad (new name).

Irshad Ahmad Deedad C/o Gh Qadir Gujar Deedad R/o Mahyan, Feroz Pora, Tangmarg, Jammu and Kashmir-193402.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5411

NOTIFICATION

I want to correct the name in my Aadhaar Card bearing No. 6723 4076 8974 from Parvaiz Rasool to Perveez Ahmad Bhat. Now, I am applying for this correction.

Perveez Ahmad Bhat S/o Gh Rasool Bhat R/o Khahipora, Tehsil Zachaldara, District Kupwara-193221.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby informed to the general public that my name has been wrongly recorded as Fatma Begum in my Aadhaar Card bearing No. 4518 1109 4736. My correct name is Fatha, as recorded in my Domicile Certificate. Now, it needs correction.

Fatha W/o Ab Rahim Bhat R/o Dardpora Zaloora, Tehsil Zaingeer, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5412 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct the name in my daughter's Aadhaar Card bearing No. 9358 1081 4305 from Uzmat Sameer to Uzma Jan. Now, I am applying for this correction.

Sameer Ahmad Pandith F/o Uzma Jan R/o Check-1-Wahipora, Tehsil Langate, District Kupwara-193302.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my Aadhaar Card name bearing No. 3601 3460 3360 from Anjumand Tabasum to Arjumand Tabasum. Now, I am applying for the correction.

Arjumand Tabasum D/o Gh Ahmad Kumar R/o Sagipora.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5413

NOTIFICATION

I want to correct my Aadhaar Card name bearing No. 6782 0064 7440 from Gh Mohammad Dar to Gh Mohmed Dar. Now, I am applying for the correction.

Gh Mohmed Dar S/o Mohd Akbar Dar R/o Drugmulla.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It's informed general public that in my Aadhaar Card my name & DoB wrongly entered as Arif G & DoB 01-01-2008 instead of Mohd Aral & DoB 31-03-2007. Now, I want its correction.

Mohd Araf S/o Parvaiz Ahmad R/o Gheur Giur Akhnoor, Kothar, Jammu.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5414 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name wrongly mentioned in my Aadhaar Card bearing No. 5916 9242 5520. Now, I want to change my name from Bilqees to Bilaquees Banoo. In future, I will be called as Bilaquees Banoo.

Bilaquees Banoo D/o Ali Mohd Wani W/o Nisar Ali Rather R/o Budgam, Kashmir JK-191111, A/p Mahboob Colony, Khumani Chowk, Bemina, Budgam, Kashmir, JK-190018.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Anjam Perween W/o Safeer Ahmad Raina R/o Dildar Karnah Kupwara. I hereby declare that my name has been wrongly mentioned as Anjum Begum in Aadhaar records. The correct name is Anjam Perween. Now, I am applying for correction in her aadhar card records accodingly. Anjam Perween W/o Safeer Ahmad Raina R/o Dildar Karnah, District Kupwara,

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5415

NOTIFICATION

This is inform to general public, that the name of my daughter has been wrongly mentioned in her Aadhaar Card bearing No. 4164 5869 7236 as Zanaib Javid instead of Zainab Javid as per birth certificate. Now, it needs correction.

Javid Ahmad Mir S/o Gh Hassan Mir R/o Mughalpora, Tehsil & District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my wards name in her Aadhaar Card from Aaria Jaan to Airah Jan. Now, I am applying for the correction.

Altaf Ahmad Dar F/o Airah Jan R/o Cheerikoot, Tehsil & District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5416 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Jamait Ali S/o Gh Rasool R/o H. No. 56, Changa, District Doda has applied for necessary correction in the name of my son which has been wrongly recorded as Mohammad Husnain in his Aadhaar Card bearing No. 8503 2430 5477 instead of his correct name as Hasnain Ali. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my wards name in his Aadhaar Card bearing No. 8800 2652 1033 from Junai dul islam to Junaid ul Islam which is per school records. Now, I am applying for the correction.

Shabir Ahmad Lone F/o Junaid ul Islam R/o Nutnoosa, Tehsil Handwara, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5417

NOTIFICATION

I, Vaida Kosar W/o Zafer Iqbal R/o Kakora, Tehsil Manjakote, District Rajouri my account bearing No. 0259040100017943 is lying in J&K bank on my bank account record my husband's name & DoB written wrong as Wahida Kosser W/o Zaffer Iqbal & DoB 05-05-1967 instead of Vaida Kosar W/o Zafer Iqbal & correct DoB 16-05-1973. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Muzafar Ahmad Wani F/o Musadiq Muzafar Wani R/o Banderpora, Tehsil Bijbehara, District Anantnag A/p Bewora, Tehsil Bijbehara, District Anantnag state that my name on Aadhaar Card bearing No. 7494 0907 6821 is registered as Burhan Muzafer Wani which is incorrect. My correct name is Musadiq Muzafar Wani S/o Muzafar Ahmad Wani R/o Banderpora as per my other legal documents. Now, I want to rectify my name from Burhan Muzafer Wani to Musadiq Muzafar Wani on my Aadhaar card.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5418 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I want to correct my ward's name in her Aadhaar Card bearing No. 3904 6456 6612 from Azira Rashid to Azra Rashid which is per school records. Now, I am applying for the correction.

Abdul Rashid Mir F/o Azra Rashid R/o Gundgushi, Tehsil & District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar Card from Gulam Hassan Bajad to Gh Hassan Bajard. Now, I am applying for the correction.

Gh Hassan Bajard S/o Gh Mohd Bajard R/o Zangli Kasheera, Tehsil & District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5419

NOTIFICATION

I have changed my name from (Old Name) Saimul Tawquir to (New Name) Saimul Tawqir. In Future, I will be known as (New Name) Saimul Tawqir.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is information to the general public that my name in my Aadhaar Card has been wrongly entered as Muneib Ahmad Shiekh S/o Abdul Rahman Shiekh while my correct name is Muneeb Rehman S/o Abdul Rehman Sheikh. Now, I want the same to be corrected.

Muneeb Rehman S/o Abdul Rehman Sheikh R/o Dupathyar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5420 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

In Aadhaar Card my daughter's name has been wrongly mentioned as Nahreen Bano but her actual name is Mehreen Khurshid. Now, I have applied for its correction.

Khurshid Ahmad Badhana F/o Mehreen Khurshid R/o Hachmarg, Tehsil Ramhall.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my daughter bearing No. 4956 7357 4080, her name, Parentage and DoB has been mistakenly mentioned as Falaq Jaan D/o Shareef Din Gojar, and DoB 11-05-2020, while as her actual and correct name, Parentage and DoB as per School Records is Anum Jaan D/o Mohammad Sharief Gojar and DoB is 10-05-2020. Now, I want to apply for its correction.

Mohammad Sharief Gojar F/o Anum Jaan R/o Yali Bonakoot, Bandipora, District Bandipora, Jammu & Kashmir, India, Pin Code: 193502.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5421

NOTIFICATION

I, Tasadud Ahmed S/o Freed Ahmed Shan R/o Gool, Tehsil Gool, District Ramban, Jammu & Kashmir, hereby declare that due to an inadvertent error, my name has been wrongly recorded/printed in my Aadhaar Card bearing No. 2817 3766 8241 as Tasdoud Ahmed Shan, whereas my correct and true name is Tasadud Ahmed. Henceforth, I shall be known.and identified by my correct name Tasadud Ahmed for all official, legal, financial, educational, and other purposes.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name & DoB is wrongly mentioned in PPO/EPPO of my husband EX-SGT Harbans Lal (S. No. 624020 N) as Kiran Bhagat & DoB 24-10-1965. Now, I am applying for correct name and DoB as Kiran Bala, DoB 24-8-1965.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5422 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Feroz Ahmad Wani S/o Ghulam Rasool Wani R/o Sagipora, District Baramulla, Jammu & Kashmir, state that due to an inadvertent error, my name and DoB have been wrongly recorded in my Aadhaar Card bearing No. 5199 5708 0545 as Fairooz Ahmad Wani instead of my correct name Feroz Ahmad Wani and my DoB has been recorded as 25-09-1975 instead of my correct DoB 11-09-1983. Now, it needs correction.

Feroz Ahmad Wani S/o Ghulam Rasool Wani R/o Sagipora, District Baramulla, J&K.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sanjeev Kumar Sawhney S/o Sh Rattan Lal Sawhney R/o H. No. 10, near Poonch House, Panjtirthi, Jammu declare that my name is mistakenly written as Sanjeev K Sawhney in J&K Bank record instead of my correct name i.e. Sanjeev Kumar Sawhney. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5423

NOTIFICATION

In my Aadhaar Card bearing No. 7135 9771 3307, my name has been wrongly admitted as Zareena Begum while as my actual name is Zarina Bano. Now, I am applying for its correction.

Zarina Bano D/o Khazir Mohd Pir R/o Anderhama Drugmulla, District Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Parvaiza Akhter D/o Mohammad Ashraf Khan R/o Namblabal, Pampore, intend to correct my name and parentage in my Aadhaar Card from Parvaiz Aara D/o Mohd Ashraf Khan to Parvaiza Akhter D/o Mohammad Ashraf Khan. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5424 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Gottam Verma S/o Bishan Dass R/o Village Gurah Mehtian, Tehsil Hiranagar, District Kathua, hereby inform the general public that I have changed the name of my daughter from Pragati Verma to Pragyanshi due to numerological reasons. Now, I am applying for the correction/update of her name in Aadhaar and other official records.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of the general public that my name has been wrongly recorded as Naseema Begum in my Aadhaar Card bearing No. 5021 8368 9472. My correct and actual name is Haseena Begum D/o Ghulam Hassan Ganie DoB 06-06-1988 R/o Khawaja Mohalla, Kralgund, Tehsil Qaziabad, District Kupwara, Jammu & Kashmir - 193302, as reflected in my official revenue records. Now, it needs correction.

Haseena Begum D/o Ghulam Hassan Ganie R/o Khawaja Mohalla, Kralgund, Tehsil Qaziabad, District Kupwara, J&K -193302.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5425

NOTIFICATION

I, Aisha Banoo Bhat D/o Md Abdullah Bhat R/o Namblabal, Pampore, intend to correct my name and parentage in my Aadhaar Card from Aisha Abdullah D/o Mohd Abdullah Bhat to Aisha Banoo Bhat D/o Md Abdullah Bhat. Now, I am applying for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 7262 4518 3885. Now, I want to change my name from Mohammad Lateef Sheikh (Old Name) to Lateef Ahmad (New Name).

Lateef Ahmad R/o Dulla Bagh, Soura, Srinagar, Jammu and Kashmir-190011.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5426 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Abdul Razaq Malyar S/o Abdul Raheem Malyar R/o Salamabad Dachhna, Tehsil, Boniyar, District Baramulla state that my son namely Saifullah Razaq his name, Parentage & DoB has been wrongly mentioned in his Aadhaar Card as Safulla S/o Parmeena Begum & DoB 04-12-2015 instead of Saifullah Razaq S/o Abdul Razaq Malyar DoB 01-02-2018 as per date of birth certificate. Now, I want the same to be corrected.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned in my Aadhaar Card bearing No. 4717 4625 5396. Now, I want to change my name from Hoori Bano (Old Name) to Huree Begum (New Name).

Huree Begum C/o Javaid Ahmad Lone R/o District Gurez, Bandipora, Jammu and kashmir-193503.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5427

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing Aadhaar No. 9101 0440 0487 from Meer Syed Ishtiyaq Ahmad Shah to Ishtiyaq Ahmad. Now, I am am applying for its correction.

Ishtiyaq Ahmad S/o Mohd Syed Shah R/o Boniyar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar recoard bearing No. 5880 6435 7843 my wards name recorded as Choudary Zulqarnyn Mushtaq instead of Choudhary Mohammad Zulkarnain. Now, it needs correction.

Mushtaq Ahmad Paswal F/o Choudhary mohammad Zulkarnain R/o Tangmarg, D.H.Pora, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5428 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Mohammad Maqbool Mir S/o Musab Maqbool R/o Nathipora, Tehsil Zaingair, District Baramulla state that my son's name has been wrongly recorded in the Aadhaar Card bearing No. 5169 5627 4780 as Mohammad Musaib whereas the correct name is Musaib Maqbool. Now, I am applying for the correction of the same.

Mohammad Maqbool Mir F/o Minor Musaib Maqbool R/o Nathipora, Tehsil Zaingair, District Baramulla.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Arsha Begum W/o Mushtaq Ahmad Ganaie R/o Manchanpora Rafiabad, Tehsil Dangiwacha, District Baramulla, hereby declare that my name has been wrongly mentioned in my Aadhaar Card as Irsha Begum instead of correct name Arsha Begum. My correct name is Arsha Begum as recorded in my Domicile Certificate and other documents, and the same may kindly be corrected in my Aadhaar Card and all concerned records.

Asha Begum W/ Mushtaq Ahmad Ganaie R/o Manchanpora Rafiabad, Tehsil Dangiwacha, District Baramulla.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5429

NOTIFICATION

I want to correct the name in my daughter's Aadhaar Card bearing No. 5384 7060 7057 from Ruquiya Bint Nissar to Ruqaya Nissar. Now, I am applying for this correction.

Nissar Ahmad Lone F/o Ruqaya Nissar R/o Bahadarpora, Tehsil Handwara, District Kupwara-193221.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name and DoB in my Aadhaar Card bearing No. 7790 8140 2766 from Ansab Mukhtar, DoB 21-06-2005 to Mohammad Ansab, DoB 02-06-2004 as per my 10th class DoB certificate. Now, the same is to be corrected.

Mohammad Ansab S/o Mukhtar Ahmad Farooqi R/o Safa Kadal, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5430 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I have changed my name from (old Name) Shah Jan Ahmad Baghat to (new name) Shahejahan Ahmad Bhagat. In future, I will be known as (new name) Shahejahan Ahmad Bhagat.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public that the name of my daughter has been incorrectly mentioned in her Aadhaar Card bearing No. 7296 9999 9692 as Nida Parveez whereas as per her Domicile Certificate, her correct name is Aleeza Parveez. Now, I am applying for correction of the same.

Parveez Ahmad Shah F/o Aleeza Parveez R/o Rajpora Heeng, Kawarhama, District Baramulla.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5431

NOTIFICATION

I want to correct my ward's name on her Aadhaar Card from Rozy Bano to Raziya Bano. Now, I am applying for the correction.

Ghulam Mohammad Najar F/o Raziya Bano R/o Herri Bala.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

The name of my son has been wrongly mentioned in his Aadhaar Card as Rabeesul Haq instead of Sheikh Rabeesul Haq. Now, I am applying for its correction.

Sheikh Rabeesul Haq S/o Farooq Ahmad Sheikh R/o Dalwach Khored, Poshkar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5432 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my name is wrongly written as Mohammad Amjid S/o Ghulam Mohi Ud Din Sheikh instead of Mohd Amjad S/o Gh Mohi Ud Din. Now, I want to apply for its correction.

Mohd Amjad S/o Gh Mohi U Din R/o Tangdar Karnah, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5433

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Javid Ahmad Bhat while my correct name is Javaid Ahmad Bhat. Now, I want the same to be corrected.

Javaid Ahmad Bhat S/o Gh Nabi Bhat R/o Thajiwara Achabal, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Abdul Hameed Allaie while my correct name is Ab Hamid Allie. Now, I want the same to be corrected.

Ab Hamid Allie S/o Mohd Maqbool Allie R/o Hawoora Qaimoh, Kulgam.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5434 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Nigeena while my correct name is Nageena Bano. Now, I want the same to be corrected.

Nageena Banu W/o Gulzar Ahmad Ganaie R/o Furrah, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Mohd Hussain while my correct name is Mohammad Hasnain. Now, I want the same to be corrected.

Mohammad Hasnain S/o Mohd Altaf Sheikh R/o Janglatmandi, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5435

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Masood while my correct name is Maqsood Ahmad Sheikh. Now, I want the same to be corrected.

Maqsood Ahmad Sheikh S/o Gh Mohd Sheikh R/O Sarnal Bala, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Mohammad Izaan while my correct name is Mohammad Ibrahim. Now, I want the same to be corrected.

Mohammad Ibrahim S/o Aamir Yousuf Bhat R/o Sonigam Kulgam, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5436 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card (Cross Limit) under Aadhar No. 2349 7413 4106 has been wrongly entered as Ans Bin Bashir while my correct name is Anis Bashir. Now, I want the same to be corrected.

Anis Bashir S/o Bashir Ahmad Bhat R/o Nowgam Shangus, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the general public that my name in my Aadhaar Card has been wrongly entered as Madeha while my correct name is Madiha Mushtaq. Now, I want the same to be corrected.

Madiha Mushtaq S/o Mushtaq Ahmad Malik R/o Palpora Dialgam, Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5437

NOTIFICATION

In the Aadhaar Card bearing No. 6676 6814 4987 the name of my daughter has been mentioned as Sheza. Whileas her correct name is Aisha Bashir which is mentioned in her Date of Birth certificate also. Now, I want to apply for the name correction of my daughter in her Aadhar card.

Bashir Ahmad Ganai R/o Batpora, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

11-01-2015 instead of 12-12-2012. Now, I want to change it.

Riyaz Ahmad Bhat F/o Uzaid Riyaz Bhat R/o Khiram, Tehsil Srigufwara, District Anantnag.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5438 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

This is to inform the general public that my name has been wrongly mentioned on Aadhaar Card as Zareena Begum instead of Zerana Begam. Now, I want to apply for its correction.

Zerana Begam W/o Ghulam Haider R/o Budwan Karnah, Kupwara.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Haji Nazir Ahmed S/o Haji Ismail R/o Shajroo Seela, Tehsil Mahore, District Reasi, UT of Jammu & Kashmir, state that the name of my daughter has been incorrectly recorded in her Aadhaar Card as Rutab Jan. The correct name of my daughter, as recorded in her Domicile Certificate and other supporting documents is Rutba Jan. Henceforth, her correct name shall be read and treated as Rutba Jan for all official, legal and administrative purposes.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5439

NOTIFICATION

I, Muzafar Ahmad Dar S/o Manzoor Ahmad Dar F/o Khadija Muzafar R/o Baba Mohalla, Tehsil Bijbehara, District Anantnag state that the name of my daughter in Aadhaar Card bearing No. 8335 0963 1156 is wrongly registered as Amyra Muzafar. The correct name of my daughter is Khadija Muzafar as per Birth Certificate. Now, I want the same to be corrected.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar card bearing No. 3223 6848 5259 from Zanib Bano to Zainab Bano. Now, I am applying for its correction.

Zainab Bano D/o Qamar Din Bokra R/o Boniyar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5440 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ravi Singh F/o Sareta Devi R/o Upper Bida Bhagna Nagseni, Tehsil Nagseni, District Kishtwar stated that my daughter namely Sareta Devi her name has been wrongly written in Aadhaar Card bearing Nо. 2521 9284 7519 as Sareeta Devi instead of Sareta Devi. Now, I have applied for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Chand Kumar S/o Chaman Lal R/o H. No. 248, Sec. 1, Durga Nagar Roop Nagar, Jammu, J&K-180013 state that my name & my father's name has wrongly been writteen as Chand Ji Kumar Ambardar S/o Chaman Lal Ambardar instead of Chand Kumar S/o Chaman Lal in my Aadhaar Card bearing No. 2261 8873 0188. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5441

NOTIFICATION

I, Isha Sharma W/o Suraj Parkash R/o Marchola, PO Thanda Pani, District Rajouri declared that my daughter's name has been wrongly written in her Aadhaar Card bearing No. 6269 2722 2377 as Ananya Bakshi instead of the correct name is Ananya Sharma. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Santosh Devi W/o Kaku Singh R/o Pallan Wala, Jammu, Akhnoor, J&K, 181204 state that before my marriage my name was Santosh Devi which is recorded in my revenue records. After my marriage my in laws changed my name to Toshi Devi and the same was recorded in certain documents including my Aadhaar Card bearing No. 9887 9813 7880. Due to certain issues in revenue records and for maintaining uniformity in all documents. Now, I am applying for correction of name from Toshi Devi to Santosh Devi in my Aadhaar Card, PAN Card and other related documents.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5442 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I have changed my name from (old name) Nasser Ahmad Bhat to (new name) Naseer Ahmad Bhat. In future, I will be known as (new name) Naseer Ahmad Bhat.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I want to correct my name in my Aadhaar Card bearing No. 5659 4814 9807 from Mohammad Ramzan Teli to Ramzan Teeli. Now, I am applying for the correction.

Ramzan Teeli S/o Ahad Teeli R/o Kakarpora Mirgund, Srinagar-190017.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5443

NOTIFICATION

I want to correct my credentials in my Aadhaar Card bearing No. 8803 1570 1057 from Abdul Rehman Hurrah S/o Ghulam Mohammad Hurrah to Ab Rahman Hura S/o Gh Mohd Hura as per my school records. Now, I am applying for the correction.

Ab Rahman Hura S/o Gh Mohd Hura R/o Rabir Garh, Srinagar, Near Masjid Sheikh Ul Alam Parimpora.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Tai Mohd Iqbal S/o Showkat Ali R/o 104, Ganz Bagh, Inside Molvi Stop, Lal Bazar, Srinagar, J&K-190023, intend to get my service records corrected. My father's name has been recorded as Showkat Ali Mir in my service records, whereas his correct name is Showkat Ali, as reflected in my Matriculation Diploma Certificate (Roll No. 512802, Serial No. MN 4969), Aadhaar Card, & Appointment Order No. 239-DES of 1994 dated 17.05.1994. It is hereby declared that Showkat Ali and Showkat Ali Mir refer to one and the same person. Now, it needs correction.

Tai Mohd Iqbal Assistant Director, Planning, Development and Monitoring Department, J&K.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc. By order.

General Manager, Government Press, Srinagar.

————

5444 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Arti Kumari W/o Mohinder Kumar R/o F-169, Lane No.1, Rajpura Mangotrian, Shakti Nagar, Jammu state that my name has been wrongly written as Arti instead of Arti Kumari in my Aadhaar Card bearing No. 8844 0542 0031. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Sita Ram S/o Sh Ranbir Singh R/o Bhiwani, PO Bhiwani, District Bhiwani, Haryana-127021 A/p Army Camp Basholi More, Lakhanpur, Tehsil Kathua do hereby declare that my son's name, my name & my wife's name has been wrongly written/entered in school record as Naitik Yadav, Sita Ram Yadav & Neelam instead of correct name my son, my name & my wife name are Naitik, Sita Ram & Neelam Yadav. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5445

NOTIFICATION

I, Dilbag Singh S/o Sh. Late Kartar Singh R/o Bhou, Tehsil R.S.Pura, District Jammu that the actual name of mother of my son Parveez Choudhary is Smt. Neeta Devi which wrongly has been written in the school record/documents of my son is Anita Choudhary instead of correct name is Neeta Devi as per Aadhaar Card, PAN Card, Ration Card etc. Now, I am applying for correction of it.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Manisha W/o Yog Raj R/o Ishtiyari, Tehsil Atholi, Paddar, District Kishtwar have applied for correction of child's name which has been wrongly written in her Aadhaar card bearing No. 3450 1821 7461 as Naira Chouhan instead of her correct name as Ira Chouhan. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5446 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I intend to correct my name and date of birth in my Aadhaar Card bearing No. 2967 0902 3019 from Chasfeeda, DoB 16-06-1972 to Chisfeda Akhtar, DoB 03-04-1977. Now, I am applying for its correction. Chisfeda Akhtar W/o Mohammad Latief Dar R/o Rang Paristan, Rainawari, Srinagar.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Stanzin Thinles S/o Tsering Tashi R/o Changa, Leh UT Ladakh. That I have embraced a monastic life and have been initiated as a monk into the Hemis Monastery. That upon my initiation into the spiritual order, I have been given a new monastic name, Stanzin Thinles by my spiritual guru. That from this date onwards, I have changed my name from Jigmat Tamphal to Stanzin Thinles and adopt the new name Stanzin Thinles for all purposes. Now I am applying for it.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5447

NOTIFICATION

I have changed my name and address from Mahrukh Bashir D/o Bashir Ahmad R/o Khawaja Yarbal, Srinagar (old name & address) to Mehrukh Bashir D/o Bashir Ahmad Bhat R/o Saida Kadal Chowk, Srinagar (new name & address). In future, I will be known as (new name & address) Mehrukh Bashir W/o Mohammad Sultan Ganie R/o Saida Kadal Chowk, Srinagar. Now, I want the same corrections to be updated in my passport bearing No. L9504339.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

My name is Rachpal Singh, but it has been recorded as Rashpal Singh on my Aadhaar Card bearing No. 4839 6066 2745. I wish to change it back to Rachpal Singh R/o Upper Chinore, P.O. Roop Nagar, Jammu.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5448 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Tanmayi Raina D/o Vinod Kumar Raina and Seema Koul R/o H.No. 18/3, JDA Colony, Rajinder Nagar, Bantalab, Jammu J&K, state that in my CBSE 10th Class Marks Sheet-cum-Certificate, my parents' names have been incorrectly mentioned as father's name Vinod Raina and mother's name Seema Koul Raina. The correct names of my parents are father's name Vinod Kumar Raina and mother's name Seema Koul. Now, I am applying for its correction.

Tanmayi Raina D/o Vinod Kumar Raina & Seema Koul R/o H. No. 18/3, JDA Colony, Rajinder Nagar, Bantalab, Jammu, J&K.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified for the information of general public that the parentage of my son namely Syed Mohammad Sarmadh Bukhari has been inadvertently written as Syed Showket (incorrect) instead of Syed Showkat Bukhari (correct) in school records. Now, I have applied for correction of same before concerned board authorities.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5449

NOTIFICATION

I, Surendra Ravi Dass F/o Switi Kumari R/o Ghosthawan Ghosrawan, District Nalanda, Bihar have applied for correction of my daughter's name which has been wrongly written as Switi Kumari instead of correct name is Sweety Kumari in my daughter's Aadhar card bearing Nо. 5023 8513 3987. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Aslam Khan S/o Dost Ali Khan R/o Kallar Mohra, Tehsil Mendhar, District Poonch want to change my name from Mohd Aslam to Mohd Aslam Khan for all future purposes. In future, I will be known by Mohd Aslam Khan.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5450 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

It is hereby notified that the name of Nitika D/o Samvedan Singh R/o 190-A, Lane No. 12, Greater Kailash, Jammu, has been incorrectly recorded as Nitika. The correct name should be read as Nitika Jamwal. All concerned are requested to take note of the above correction and treat Nitika Jamwal as the correct name for all official and legal purposes.

Nitika Jamwal.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Tahir W/o Mohd Zaheer R/o Dhanore Jarallan, Tehsil Rajouri applying for correction of my name which is wrongly written as Arlha Hayat Jaral instead of correct Bismah Tahir Jaral in my Aadhaar Card bearing No. 6731-3710-7150. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5451

NOTIFICATION

I, Sanjeev Kumar S/o Chaman Lal R/o House No. 85, Sector 14, Nanak Nagar, Jammu applying for correction of my son's name and date of birth which is wrongly written as Aayansh & DoB 29-12-2018 instead of correct Rigved Raj & DoB 29-12-2019 in Aadhaar Card. Now, I am applying for its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Dhanattar Singh S/o Dharam Singh R/o Pargwal, Tehsil Pargwal, District Jammu, J&K UT, have applied for the correction of my name which has wrongly mentioned in Aadhaar Card as Dhantter Singh instead of Dhanattar Singh. Now, I am going to apply for the correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5452 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Anita Raina Thusu W/o Nikhil Thusu R/o 373 Shanti Nagar, Toph Sherkhanian, Jammu, UT of J&K state that my son's name has been wrongly written as Dhirendra Sahiba Bhat instead of Dhirendra Thusu in his Aadhaar Card bearing No. 5103 1548 6492. Now, I am applying for correction of the same.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Jawhera Majeed D/o Abdul Majeed Wani R/o Rayil, Tehsil Gund, District Ganderbal, state that my Aadhaar No. is 8918 1423 4197 due to an inadvertent error, my name has been wrongly recorded in Aadhaar Card as Jawhara Bano whereas my correct and actual name is Jawhera Majeed, which is reflected in my other valid documents. Now, it needs correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5453

NOTIFICATION

I, Masarat Rashid D/o Ab Rashid Raina R/o Sonamarg, Tehsil Gund, District Ganderbal, state that my Aadhaar No. is 5194 5285 5819 due to an inadvertent error, my name has been wrongly recorded in Aadhaar Card as Masrat Rashid whereas my correct and actual name is Masarat Rashid, which is reflected in my other valid documents. Now, I want its correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Vinod Kumar S/o Late Sh Din Dayal Gupta R/o H.No.71, Ward No. 16 Sallian Talab, P/O Udhampur, District Udhampur, J&K-182101 want to correct my name which has been wrongly written as Vinod Gupta in my Stock Holding Corp. of India LTD. Reg. Client ID 18588918 & DP ID IN301330. My actual and correct name is Vinod Kumar as per other relevant documents i.e. Educational certificate, PAN Card. Now, I am applying for correction.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5454 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Bimla Devi W/o Bishan Dass R/o VPO Barmeen, Tehsil Ramnagar, District Udhampur state that my name has been wrongly written in my Aadhaar Card bearing No. 9866 8518 1848 as Bimbla Devi instead of Bimla Devi. Now, I want correction in my name.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Arshad Jaan, residing at Hyderpora father and legal guardian of Saad Jaan, a minor aged 13 years, do hereby solemnly affirm that I have changed/corrected the name of my minor son/ward from Saad Jaan to Saad Arshad for all future purposes. In future, my son/ward will be known by (new name) Saad Arshad.

It is certified that I have complied with other legal requirements in this connection.

Disclaimer

No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

No. 21] The J&K Official Gazette, the 20h Aug., 2026/29th Srav., 1948. 5455

NOTIFICATION

I, Laksh Raina S/o Shri Rajinder Raina, presently residing at Flat No. G-7, Pandit Colony, Sheikhpora, Budgam, Kashmir, Pin-191111, bearing Aadhaar Card No. 4821 0023 3939 declare that my permanent/former address has been changed. My details are Old/Previous Address as Roop Nagar Enclave-B, Link Road, Chinore, Jammu, Pin-180013 instead of New/Current Address as Flat No. G-7, Pandit Colony, Sheikhpora, Budgam, Kashmir, Pin-191111 (Near DPS Budgam). I state that the facts mentioned above are true and correct to the best of my knowledge, and this notice is being published for the purpose of correcting my address record in my Aadhaar Card and other official government documents.

Laksh Raina S/o Rajinder Raina. It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from (old name) Yoona Begum to (new name) Zona Begum. In future, I will be known as (new name) Zona Begum.

Zona Begum W/o Ab Ahad Mir R/o Panzgam, Tehsil Kralpora, District Kupwara. It is certified that I have complied with other legal requirements in this connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

5456 The J&K Official Gazette, the 20th Aug., 2026/29th Srav., 1948. [No. 21

NOTIFICATION

I, Ameena Begum W/o Bashir Ahmad Khatana R/o Village Zeħempora, Tehsil Boniyar, District Baramulla, J&K, state that my name has been wrongly recorded in State Bank of India, Uri Branch, in my Savings Account No. 41077896284, as Yamina Begum D/o Mohd Bashir Kalas R/o Paranpillan, Uri. Morever my husband's surname has been wrongly recorded as Bashir Ahmad Kayee in Aadhaar record vide No. 2135 4587 4544 while as my true and correct name is Ameena Begum, W/o Bashir Ahmad Khatana R/o Village Zehempora, Tehsil Boniyar, District Baramulla, as reflected in my genuine identity documents, including my Domicile Certificate, and correct surname of my Husband is Bashir Ahmad Khatana. Now, the same is to be corrected.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from (old name) Ali Mohammad Bhat to (new name) Ali Bhat. In future, I will be known as (new name) Ali Bhat.

Ali Bhat S/o Habib Bhat R/o Mazimpora, Khundroo, Achabal, Anantnag, J&K-192201.

It is certified that I have complied with other legal requirements in this

connection.

Disclaimer No legal responsibility is accepted for the publication of Advertisements/Public Notices in this Part of the Official Gazette of UT of J&K. Persons notifying the Advertisements/Public Notices shall remain solely responsible for the legal consequences and also for any misrepresentation etc.

By order.

General Manager, Government Press, Srinagar.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Wed., the 10th June, 2026/20th Jyai., 1948. [No. 11-i Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— DEPARTMENT OF LAW, JUSTICE AND PARLIAMENTARY AFFAIRS, SRINAGAR/JAMMU.

(Power Section)

Notification

Srinagar, the 10th of June, 2026.

SO. 167.—In exercise of the powers conferred under sub-section (1) of Section 14 of the Bharatiya Nagarik Suraksha Sanhita, 2023, the Government hereby appoints Mr. Muazzam Ali, JKAS, Deputy Director Estates, Kashmir as Executive Magistrate, who shall exercise all the powers of an Executive Magistrate within his territorial jurisdiction.

By order of the Government of Jammu and Kashmir.

Sd/- ACHAL SETHI, Commissioner/Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Tue., the 16th June, 2026/26th Jyai., 1948. [No. 12-a Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— REVENUE DEPARTMENT, JAMMU/KASHMIR.

Notification

Srinagar, the 16th of June, 2026.

S.O. 170.—In exercise of the powers conferred by sub-sections (4) and (5) of section 6 of the Jammu and Kashmir Land Revenue Act, Samvat, 1996 (XII of 1996) and in supersession of all previous notifications issued on the subject, the Government hereby confer upon Shri Sham Lal, JKAS, Additional Commissioner, Jammu, the powers of Divisional Commissioner, Jammu for the purposes of hearing and disposing off such cases or classes of cases under the provisions of the said Act as may be transferred to him by the Divisional Commissioner, Jammu within the territorial jurisdiction of Jammu Division.

By order of the Government of Jammu and Kashmir.

Sd/-

KUMAR RAJEEV RANJAN, IAS, Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Tue., the 16th June, 2026/26th Jyai., 1948. [No. 12-b Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART III

Laws, Regulations and Rules passed thereunder.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— REVENUE DEPARTMENT, JAMMU/KASHMIR.

Notification

Jammu, the 16th of June, 2026.

S.O. 171.—In exercise of the powers conferred by sub-section (3) of section 11 of the Jammu and Kashmir Land Revenue Act, Samvat, 1996 (XII of 1996) and in super-session of all previous notifications issued on the subject, the Government hereby confer upon the Assistant Collectors of the 1st class of the rank of SDMs, the power to hear appeals against the orders passed by the Assistant Collectors of the 2nd Class within their jurisdictions.

By order of the Government of Jammu and Kashmir.

Sd/-

KUMAR RAJEEV RANJAN, IAS, Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Tue., the 16th June, 2026/26th Jyai., 1948. [No. 12-c

Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— REVENUE DEPARTMENT, JAMMU/KASHMIR.

Notification

Jammu, the 16th of June, 2026.

S.O. 172.—In exercise of the powers conferred by sub-sections (4) and (5) of section 6 of the Jammu and Kashmir Land Revenue Act, Samvat 1996 (XII of 1996) read with sub-section (1) of section 19 of the Jammu and Kashmir Agrarian Reforms Act, 1976 (Act No. VIII of 1976) and in partial modification of notification S.O. 549 of 2024 dated 27th of November, 2024 issued on the subject, the Government hereby confer upon Shri Pran Singh, JKAS, Joint Financial2 The J&K Official Gazette, the 16th June, 2026/26th Jyai., 1948. [No. 12-c Commissioner, Agrarian Reforms, Jammu and Kashmir the powers of Financial Commissioner (Revenue) and Commissioner Agrarian Reforms to be exercised by him within the Union Territory of Jammu and Kashmir for the purposes of hearing and disposing of appeals and Revisions under the Jammu and Kashmir Land Revenue Act, Samvat 1996 (1939 AD) and Jammu and Kashmir Agrarian Reforms Act, 1976 respectively.

By order of the Government of Jammu and Kashmir.

Sd/-

KUMAR RAJEEV RANJAN, IAS, Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Tue., the 16th June, 2026/26th Jyai., 1948. [No. 12-f Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART III

Laws, Regulations and Rules passed thereunder.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— DEPARTMENT OF LAW, JUSTICE AND PARLIAMENTARY AFFAIRS, SRINAGAR/JAMMU.

Notification

Srinagar, the 16th of June, 2026.

S.O. 173.— In exercise of the powers conferred by proviso to article 309 read with article 233 of the Constitution of India, the Lieutenant Governor, Union Territory of Jammu and Kashmir in consultation with the High Court of Jammu and Kashmir and Ladakh is pleased to make the following amendments to the Jammu and Kashmir Higher Judicial Service Rules, 2009, namely :—

1. In rule 2.—

(1) after clause (f), following clauses shall be added :—

(g) In-Service Candidate means a person from the Jammu & Kashmir and Ladakh Judicial Service who has a combined2 The J&K Official Gazette, the 16th June, 2026/26th Jyai., 1948. [No. 12-f experience of seven years or more as an Advocate and as a Judicial Officer ;

(h) Advocate means and would include practicing Advocates, Pleaders/Government Pleaders and Public Prosecutors.

(2) existing clause (g) shall be re-lettered as clause (i).—

2. In rule 5 :—

(1) In sub-rule 5(1)(a) and 5(2)(d)(i) the word "65 percent" shall be substituted by "50 percent";

(2) sub-rule 5(1)(b) shall be substituted as under :—

"25% by promotion strictly on the basis of merit through Limited Departmental Competitive Examination from the cadre of Civil Judge (Senior Division) having minimum 3 years' service as a Civil Judge (Senior Division) with minimum seven years' total service rendered as Civil Judge (Junior Division) and Civil Judge (Senior Division)";

(3) sub-rule 5(1)(c) shall be substituted as under :—

"25% of the posts shall be filled by direct recruitment from amongst the eligible advocates and in-service candidates on the basis of written and viva voce test conducted by the High Court.";

(4) proviso to sub-rule (1) shall be deleted;

(5) sub-rule 5(2)(b) shall be substituted as under :—

"must be a practising advocate in the Courts of Civil and Criminal Jurisdiction having been in actual continuous practice for a period of not less than seven years or must be an in-service candidate having a combined continuous experience of seven years or more as an Advocate and Judicial Officer as on the last date of receipt of applications";

(6) rule 5(2)(d)(i) and 5(2)(d)(ii) shall be re-lettered as 5(3) and 5(4) respectively;

(7) proviso to sub-rule (2) shall be deleted; and

(8) sub-rule 5(4) so re-lettered shall be substituted as under:

"For eligibility for promotion against the remaining 25 per cent posts required to be filled up by promotion strictly on the basis of merit through Limited Departmental Competitive Examination, the minimum qualifying service shall be 3 years' service as a Civil Judge (Senior Division),No. 12-f] The J&K Official Gazette, the 16th June, 2026/26th Jyai., 1948. 3 with minimum seven years' total service rendered as Civil Judge (Junior Division) and Civil Judge (Senior Division)".

3. Rule 7 shall be substituted as under :—

(i) The High Court shall hold a Limited Departmental Competitive Examination for promotion of eligible candidates in terms of Rule 5(1)(b) in the following manner:-

Written examination : 180 marks

The written examination shall consist of two written papers. The first paper regarding questions relating to Laws and Procedure carrying 100 marks will have a duration of three hours. The second paper carrying 80 marks, will require the candidate to frame and write in a duration of 90 minutes, two judgments (each carrying 40 marks) one in a Civil matter and the other in Criminal one.

Performance assessment :— 80 marks

a) Last 5 years' ACRS 35 marks

b) Judgments

25 marks

20 marks c) Disposal (only contested cases)

Viva voce : 20 marks

Provided that a candidate shall be eligible to appear in viva voce only in case he secures 50% marks in each paper in the Written Examination and 50% marks in Performance Assessment and 55% marks in aggregate :

Provided further that only the candidates who secure 55% or more marks in aggregate shall be declared successful. The appointments to the post shall be made on vacancies available for the category (b) of Rule 5(1).

4. Schedule 'B' shall be substituted as under :—

SCHEDULE (B)

See rule 12

(i) That, the seniority of officers within the Higher Judicial Service shall be determined through an annual 4-point roster, filled by all officers appointed in the particular year in the repeating sequence of 2 RPS, 1 LDCE, and 1 DR.

4 The J&K Official Gazette, the 16th June, 2026/26th Jyai., 1948. [No. 12-f

(ii) That, only if the recruitment process is completed within the year after which it was initiated and no other appointments, from any of the three sources, have already taken place in respect of the recruitment initiated for that subsequent year, shall the officers belatedly so appointed be entitled to seniority as per the roster of the year in which recruitment was initiated.

(iii) That, if the recruitment process is not initiated for vacancies arising in a given year in the same year, the candidate filling such vacancy, in subsequent recruitment, shall be granted seniority within the annual roster of the year in which the recruitment process is finally concluded and appointment is made.

(iv) That, after the recruitment of DRs and LDCES is complete for a particular year, the positions falling in their quota that remain unfilled due to lack of suitable candidates shall be filled through RPs, subject to such RPs being placed only on subsequent RP positions in the annual roster; and the vacancies in the subsequent year shall be computed so as to apply the proportion of 50:25:25 to the entire cadre.

By Order of Lieutenant Governor.

Sd/- ACHAL SETHI, Commissioner/Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Wed., the 17th June, 2026/27th Jyai., 1948. [No. 12-g Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT— DEPARTMENT OF LAW, JUSTICE AND PARLIAMENTARY AFFAIRS, SRINAGAR/JAMMU.

(Power Section)

Notification

Jammu, the 17th June, 2026.

S.O. 174.—In exercise of the powers conferred under sub-section (1) of Section 14 of the Bharatiya Nagarik Suraksha Sanhita, 2023, the Government hereby appoints the officers as annexed in Annexure "A" to be the Executive Magistrate (s), who shall exercise all the powers of an Executive Magistrate within their respective territorial jurisdictions during the conduct of SANJAY-2026.

By Order of the Government of Jammu and Kashmir

Sd/- ACHAL SETHI, Commissioner/Secretary to the Government.

———

2 The J&K Official Gazette, the 17th June, 2026/27th Jyai., 1948. [No. 12-g
S. No. Name of the Officer Designation Place of Posting
1. Dr. Manzoor Ahmad Mir Block Veterinary Officer Pampore Animal Husbandry Department Pulwama
2. Dr. Syed Ehtishaam Block Veterinary Officer Pulwama
3. Dr. Mudasir Amin Disease Investigation Officer Pulwama
4. Dr. Majeeb-ul-Rehman Technical Officer to Chief Animal Husbandry Officer Pulwama.
5. Peer Shabir Ahmad Assistant Grading and Marketing Officer Pulwama Area Planning and Marketing Department Pulwama

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Wed., the 24th June, 2026/3rd Asad., 1948. [No. 13-e Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—DEPARTMENT OF LAW JUSTICE AND PARLIAMENTARY AFFAIRS SRINAGAR/JAMMU.

Notification

Srinagar, the 24th of June, 2026.

S.O. 180.—In exercise of the powers conferred by Section 165 of the Motor Vehicles Act, 1988 (Central Act), the Lieutenant Governor of Union Territory of Jammu and Kashmir, on the recommendations of the High Court of Jammu & Kashmir and Ladakh, hereby designates the court of Additional District and Sessions Judge, Samba as Motor Accidents Claims Tribunal with the territorial jurisdiction of District Samba for the purposes of the said Act.

By Order of the Lieutenant Governor.

Sd/- ACHAL SETHI, Commissioner/Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Thu., the 25th June, 2026/4th Asad., 1948. [No. 13-g Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—HOME DEPARTMENT, SRINAGAR /JAMMU.

Notification

Srinagar, the 25th of June, 2026.

S.O. 182.– In exercise of the powers conferred under section 18 (8) of Bharatiya Nagrik Suraksha Sanhita 2023. the Government of Jammu and Kashmir hereby appoint Sh. S. Bhupinder Singh (Retd. Joint Director of Prosecution) as Special Public Prosecutor to assist the Standing Counsel before the Hon'ble High Court of Punjab and Haryana in connection with the sub-judice bail application(s) filed by accused2 The J&K Official Gazette, the 25th June, 2026/4th Asad., 1948. [No. 13-g Shubham Sangra in case CRR No. 2596/2023 titled "Subham Sangra Vs State of J&K" arising out of FIR No. 10/2018 of P/S Hiranagar.

The appointment of aforesaid Special Public Prosecutor will be subject to terms and conditions to be settled by the Home Department in consultation with IGP, Crime, with the approval of Competent Authority.

By order of the Government of Jammu and Kashmir.

Sd/-

CHANDRAKER BHARTI, IAS, Principal Secretary to the Government.

EXTRAORDINARY REGD NO. JK–33 ————————————————————————————— Vol. 139] Srinagar, Friday, the 14th Aug., 2026/23rd Srav., 1948. [No. 21-a Separate paging is given to this part in order that it may be filed

as a separate compilation.

PART I—B

Jammu and Kashmir Government—Notifications.

———

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT—PLANNING DEVELOPMENT AND MONITORING DEPARTMENT, J&K

Notification

Srinagar, the 14th of August, 2026

S.O. 226.—In exercise of the powers conferred by sub-rules (i) and (iii) of Rule 8 of the Census Rules, 1990, the Government of Jammu and Kashmir hereby republish the Notification S.O. 4301(E) dated 3rd August, 2026 issued by the Registrar General and Census Commissioner, India, Ministry of Home Affairs, New Delhi published in the Gazette of India Extraordinary, appended to this notification for information of General public.

By order of the Lieutenant Governor, Jammu and Kashmir.

Sd/-

R. ALICE VAZ, Commissioner/Secretary to Government, Planning Development and Monitoring Department.

———

2 The J&K Official Gazette, the 14th Aug., 2026/23rd Srav., 1948. [No. 21-a

गृह मंत्रालय

(भारत ेि महारकजार ाि ाियालय)

अकधसूचना

नई कदी, 3 अग, 2026

ाि.आ. 4301(अ).—ि द्रीय सरािर, जनगणना कनयम, 1990 ेि कनयम 6 (ि) और 6 (घ) ेि साथ पकठत जनगणना अकधकनयम, 1948 (1948 ाि 37) ीि धारा 3 ारा प्रद यं ाि प्रर्योग रिते ए, यह र्घोषणा रिती है कःि

(i) जनसंा ीि जनगणना संघ राेत्र लाख और संघ राेत्र जू- ीिर ेि कहर्माकदत असमािकलि ेत्रं और कहमाचल प्रदे तथा उराखंड रां ेि कहर्माकदत असमािकलि ेत्रं म 1 कसतंबर, 2026 से 30 कसतंबर, 2026 ति कयिा जाएगा, साथ ही इसाि पुनरीण दौर 1 अू बर, 2026 से 5 अू बर, 2026 ति कयिा जाएगा ;

(ii) उपयु जनगणना ेि संचालन ेि कलए, घर-घर जारि जनसंा गणना प्रारं भ र्होने से ठीि पहले, 17 अग 2026 से 31 अग 2026 ति - गणना ाि कवि उपल रहेगा ;

(iii) संघ राेत्र लाख और संघ राेत्र जू-ीिर ेि कहर्माकदत असमािकलि ेत्रं और कहमाचल प्रदे और उराखंड रां ेि कहर्माकदत असमािकलि ेत्रं ेि कलए जनगणना ेि कलए संदभ तारीख अू बर, 2026 ेि पहले कदन र्ोि 00.00 बजे र्होगी ; और

(iv) संघ राेत्र जू-ीिर ेि कहर्माकदत असमािकलि ेत्रं ेि साथ- साथ कहमाचल प्रदे और उराखंड रां ेि कहर्माकदत असमािकलि ेत्रं ाि ौरा https://censusindia.gov.in/census.website/data/CGAZ वेबसाइट पर जारि प्रा कयिा जा सतिा है।

[फा. सं. 9/8/2025-सीडी (सीइएन)]

मृु ंजय ुि मार नारायण,

भारत ेि महारकज ार एवं जनगणना आयु

————

No. 21-a] The J&K Official Gazette, the 14th Aug., 2026/23rd Srav., 1948. 3

MINISTRY OF HOME AFFAIRS

(Office of Registrar General, India)

Notification

New Delhi, the 3rd August, 2026

S.O. 4301(E).—In exercise of the powers conferred by section 3 of the Census Act, 1948 (37 of 1948) read with rule 6A and 6D of the Census Rules, 1990, the Central Government hereby declares that—

(i) The conduct of Census of the population shall be undertaken in the Union territory of Ladakh and the snow bound non-synchronous areas of the Union territory of Jammu and Kashmir and the snow-bound non-synchronous areas of the States of Himachal Pradesh and Uttarakhand, from 1st September, 2026 to 30th September, 2026 with a revisional round from 1st October, 2026 to 5th October, 2026 ;

(ii) For the conduct of the above Census, there shall be an option for self-enumeration from 17th August, 2026 to 31st August, 2026 just before the start of house to house population enumeration ;

(iii) The reference date for the Census in the Union territory of Ladakh and snow bound non-synchronous areas of the Union territory of Jammu and Kashmir and the snow-bound non-synchronous areas of the States of Himachal Pradesh and Uttarakhand shall be 00.00 hours of the first day of October, 2026 ; and

(iv) The details of snowbound non-synchronous areas of the Union territory of Jammu and Kashmir as well as the snow-bound non-synchronous areas of the States of Himachal Pradesh and Uttarakhand may be accessed by visiting the website- https://censusindia.gov.in/census.website/data/CGAZ.

[F. No. 9/8/2025-CD (Cen)]

MRITUNJAY KUMAR NARAYAN, Registrar General of India and Census Commissioner.

EXTRAORDINARY REGD NO. JK—33

Vol. 139] Srinagar, Friday, the 14th Aug., 2026/23rd Srav., 1948. [No. 21-b ————————————————————————————————— Separate paging is given to this part in order that it may be filed as a separate compilation. —————————————————————————————————

PART I—B

Jammu and Kashmir Government—Notifications.

————

UNION TERRITORY OF JAMMU AND KASHMIR CIVIL SECRETARIAT—PLANNING DEVELOPMENT AND MONITORING DEPARTMENT, J&K.

Notification

Srinagar, the 14th of August, 2026.

S.O. 227.—In exercise of the powers conferred by clause (ia) of Rule 8 of the Census Rules 1990, the Government of Jammu and Kashmir hereby republishes the Notification No. S.O. 4505(E) dated 14th August, 2026 issued by the Registrar General and Census Commissioner of India, Ministry of Home Affairs, New Delhi, published in the Gazette of India, Extraordinary, appended to this notification for information of General Public.

By order of the Lieutenant Governor, Jammu and Kashmir.

Sd/-

R. ALICE VAZ, Commissioner/Secretary to Government, Planning Development and Monitoring Department.

————

2 The J&K Official Gazette, the 14th Aug., 2026/23rd Srav., 1948. [No. 21-b

MINISTRY OF HOME AFFAIRS

(Office of the Registrar General, India)

Notification

New Delhi, the 14th August, 2026

S.O. 4505(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Census Act, 1948 (37 of 1948), the Central Government hereby instructs and directs that the census officers may, within the limits of the local area for which they have been respectively appointed, ask all such questions of all persons residing within such limits, pertaining to the items enumerated below, for collecting information through the Household Schedule in connection with the Census of India 2027, namely :—

1. Name of the person

2. Relationship to head

3. Sex

4. Date of Birth and Age (in completed years)

5. Current Marital Status

6. Age at Marriage (in completed years)

7. Spouse Name

8. Nationality as declared

9. Religion

10. Scheduled Caste (SC)/ Scheduled Tribe (ST)/Caste

11. Father's Particulars

12. Mother's Particulars

13. Disability

14 Mother Tongue and other languages known

15. Literacy and digital literacy status

16. Status of attendance in educational institution

17. Highest educational level attained and Stream/Discipline

18. Worked any time during last year

19. Category of economic activityNo. 21-b] The J&K Official Gazette, the 14th Aug., 2026/23rd Srav., 1948. 3 20. Occupation

21. Nature of industry, trade or service

22. Class of worker

23. Non-economic activity (for marginal, semi-marginal and non-worker)

24. Seeking or available for work (for marginal, semi-marginal and non-worker)

25. Travel to place of work

26. Birth place

27. Place of last residence

28. Reason for migration

29. Duration of stay in this village/town since last migration

30. Permanent Residential Address

31. Number of children surviving at present (for currently married, widowed, divorced and separated women only)

32. Number of children ever born alive (for currently married, widowed, divorced and separated women only)

33. Number of children born alive during last one year (for currently married women only)

34. Place of Covid-19 Vaccination

35. Total number of Bank Accounts

36. Mobile Number (if available)

37. Aadhaar Number (if available)

38. Voter ID Number (if available).

39. Passport Number (if Indian Passport holder)

40. Availability of Driving License

[F. No. 9/8/2025-CD (Cen)]

MRITUNJAY KUMAR NARAYAN,

Registrar General and Census Commissioner, India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-23 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 18th August, 2025/Shravana 27, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 18th August, 2025 and is hereby published for general information:—

THE MANIPUR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:21)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[18th August(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

(cid:36)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3)(cid:42)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:17)

(cid:37)(cid:40)(cid:3)(cid:76)(cid:87)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:86)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)

(cid:68)(cid:86)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:86)(cid:29)(cid:177)(cid:177)(cid:3)

1(cid:17)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3) (cid:42)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:55)(cid:68)(cid:91)(cid:3) (cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:11)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:54)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:22)(cid:23)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:22)(cid:25)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:22)(cid:19)(cid:87)(cid:75)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:30)(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-23 (cid:11)(cid:69)(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:15)(cid:3)(cid:26)(cid:3)(cid:87)(cid:82)(cid:3)(cid:22)(cid:19)(cid:15)(cid:3)(cid:22)(cid:21)(cid:15)(cid:3)(cid:22)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:22)(cid:24)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)

(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:49)(cid:82)(cid:89)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:28)(cid:87)(cid:75)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)

(cid:45)(cid:88)(cid:81)(cid:72)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:17)(cid:3)

(cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:3) (cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:17)(cid:3) 2(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3)(cid:42)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:28)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:68)(cid:79)(cid:70)(cid:82)(cid:75)(cid:82)(cid:79)(cid:76)(cid:70)(cid:3) (cid:79)(cid:76)(cid:84)(cid:88)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:75)(cid:88)(cid:80)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:16)(cid:71)(cid:72)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:3)(cid:81)(cid:72)(cid:88)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:79)(cid:70)(cid:82)(cid:75)(cid:82)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:83)(cid:76)(cid:85)(cid:76)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:70)(cid:82)(cid:75)(cid:82)(cid:79)(cid:76)(cid:70)(cid:3)(cid:79)(cid:76)(cid:84)(cid:88)(cid:82)(cid:85)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:75)(cid:88)(cid:80)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:17)(cid:3)

3(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

4(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:36)(cid:17)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:20)(cid:20)(cid:36)(cid:17)(cid:3) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:177)(cid:177)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:16)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:15)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72) (cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:12)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:177)(cid:177)

(cid:11)(cid:76)(cid:12) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:15)

(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:68)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:16)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)(cid:180)(cid:17)(cid:3)

5(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:69)(cid:12)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:85)(cid:29)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:179)(cid:11)(cid:70)(cid:12)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:76)(cid:83)(cid:76)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)

(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:76)(cid:83)(cid:76)(cid:72)(cid:81)(cid:87)(cid:29)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:179)(cid:82)(cid:85)

(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:17)(cid:3)

6(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:45)(cid:88)(cid:79)(cid:92)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:24)(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:69)(cid:76)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:16)(cid:20)(cid:27)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:27)(cid:16)(cid:20)(cid:28)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:16)(cid:21)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:16)(cid:21)(cid:20)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:22)(cid:19)(cid:87)(cid:75)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:49)(cid:82)(cid:89)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)No. 11-23] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:11)(cid:25)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:89)(cid:82)(cid:78)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3) (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:69)(cid:76)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:69)(cid:76)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:15)(cid:650)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:76)(cid:72)(cid:87)(cid:75)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:49)(cid:82)(cid:89)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79) (cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:69)(cid:76)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:76)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)(cid:180)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:17)(cid:3) 7(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:26)(cid:23)(cid:15)(cid:3)(cid:20)(cid:21)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:22)(cid:19)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:3)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:16)(cid:21)(cid:23)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

8(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:17)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

9(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:17)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:180)(cid:17)(cid:3)

10(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:73)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3) (cid:179)(cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:74)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)

(cid:181)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:73)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:86)(cid:82)(cid:79)(cid:72)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:17)(cid:182)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:17)(cid:3) 11(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:25)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

12(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:17)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:22)(cid:12)(cid:3) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:70)(cid:68)(cid:79)(cid:72)(cid:81)(cid:71)(cid:68)(cid:85)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:70)(cid:68)(cid:79)(cid:72)(cid:81)(cid:71)(cid:68)(cid:85)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:17)(cid:180)(cid:17)(cid:3)

13(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:27)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:17)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:22)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:23)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:179)(cid:82)(cid:85)(cid:3)(cid:3)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-23 (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:17)(cid:3)

14(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:17)(cid:3)

15(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:26)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

16(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:23)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:23)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:24)(cid:12)(cid:3) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:88)(cid:81)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:93)(cid:72)(cid:85)(cid:82)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:93)(cid:72)(cid:85)(cid:82)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:93)(cid:72)(cid:85)(cid:82)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:71)(cid:88)(cid:87)(cid:92)(cid:17)(cid:180)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:17)(cid:3)

17(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:21)(cid:17)(cid:3)

18(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

19(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:22)(cid:17)(cid:3)

(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:17)(cid:3)

20(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:17)(cid:3)

21(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:26)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:25)(cid:17)(cid:3)

22(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:25)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

23(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:17)(cid:3)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:36)(cid:12)(cid:3) (cid:36)(cid:79)(cid:79)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:69)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:87)(cid:87)(cid:72)(cid:81)(cid:71)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:87)(cid:75)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:17)(cid:180)(cid:17)(cid:3)

24(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:39)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:16)(cid:21)(cid:23)(cid:15)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15) (cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:21)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:88)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:16)(cid:21)(cid:23)(cid:17)(cid:180)(cid:17)(cid:3)No. 11-23] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 25(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:39)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:16)(cid:21)(cid:23)(cid:15)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:20)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:21)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:88)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:16)(cid:21)(cid:23)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

26(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) (cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:17)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:181)(cid:26)(cid:23)(cid:36)(cid:17)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:75)(cid:82)(cid:90)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:92)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:39)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3) (cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3) (cid:21)(cid:19)(cid:21)(cid:23)(cid:16)(cid:21)(cid:24)(cid:3) (cid:82)(cid:81)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81) (cid:73)(cid:82)(cid:85)(cid:87)(cid:92)(cid:16)(cid:87)(cid:90)(cid:82)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:87)(cid:92)(cid:16)(cid:87)(cid:90)(cid:82)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72) (cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:86)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3) (cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79) (cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3) (cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85) (cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:26)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:25)(cid:12)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81) (cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:29)(cid:3)6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-23 (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:81)(cid:76)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:68)(cid:91)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:25)(cid:12)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:27)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85) (cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3) (cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73) (cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:86)(cid:82)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:75)(cid:82)(cid:90)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:71)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:82)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:28)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85) (cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3) (cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:650)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:19)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:82)(cid:90)(cid:81)(cid:3) (cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19) (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:82)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:83)(cid:68)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:82)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:19)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:27)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:28)(cid:12)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:20)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)(cid:82)(cid:73) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:27)(cid:12)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:76)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:24)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:79)(cid:73)(cid:16)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)No. 11-23] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7 (cid:11)(cid:20)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:16)(cid:21)(cid:24)(cid:3)(cid:82)(cid:81)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:180)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:21)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72) (cid:80)(cid:68)(cid:76)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:82)(cid:80)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:20)(cid:21)(cid:21)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:21)(cid:24)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:3) (cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:15)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:78)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)(cid:182)(cid:17)(cid:3)

27(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:24)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:26)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:21)(cid:36)(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85) (cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3)(cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:19)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:19)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72) (cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:19)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:19)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:26)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:20)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:23)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:26)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:21)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:22)(cid:3) (cid:82)(cid:85)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:22)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:22)(cid:3) (cid:82)(cid:85)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:23)(cid:17)(cid:3) 28(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:26)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

29(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:26)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:25)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:3)(cid:179)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:73)(cid:76)(cid:89)(cid:72)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)

(cid:179)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-23 (cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

30(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:21)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85) (cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:88)(cid:74)(cid:88)(cid:86)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:88)(cid:74)(cid:88)(cid:86)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:25)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3) (cid:179)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3) (cid:179)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:27)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:15)(cid:177)(cid:177)

(cid:11)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:87)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:70)(cid:85)(cid:82)(cid:85)(cid:72) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:21)(cid:17)(cid:3)

31(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:37)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:36)(cid:81)(cid:92) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:85)(cid:70)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:82)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:36)(cid:81)(cid:92)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:21)(cid:15)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

32(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:26)(cid:17)(cid:3) (cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:179)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:36)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

33(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:21)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) (cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:27)(cid:36)(cid:17)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:20)(cid:21)(cid:27)(cid:36)(cid:17)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:58)(cid:68)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:86)(cid:3)(cid:85)(cid:68)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:22)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:28)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:28)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72) (cid:81)(cid:82)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:26)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:27)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:26)(cid:3) (cid:82)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:27)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:22)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)No. 11-23] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:20)(cid:86)(cid:87)(cid:3) (cid:45)(cid:88)(cid:79)(cid:92)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:26)(cid:3) (cid:87)(cid:82)(cid:3)(cid:22)(cid:20)(cid:86)(cid:87)(cid:3) (cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:83)(cid:68)(cid:92)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:88)(cid:79)(cid:79)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:68)(cid:12)(cid:15)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:69)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:24)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:21)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:26)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:27)(cid:15)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:69)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)

(cid:81)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)

(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:3) (cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:81)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:21)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:180)(cid:17)(cid:3)

34(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:20)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:181)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:179)(cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-23 (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)(cid:182)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:82)(cid:3) (cid:85)(cid:72)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:181)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:179)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:180)(cid:17)(cid:182)(cid:17)(cid:3)

35(cid:17) (cid:44)(cid:81)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:44)(cid:44)(cid:44)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:27)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:17)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:650)(cid:3)

(cid:179)(cid:28)(cid:17)(cid:3) (cid:36)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:16)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:72)(cid:68)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:16)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:16)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:16)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:87)(cid:68)(cid:91)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:20)(cid:19)(cid:17) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3) (cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:180)(cid:17)(cid:3)

(cid:22)(cid:25)(cid:17)(cid:3) (cid:49)(cid:82)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:83)(cid:88)(cid:87)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:85)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:86)(cid:82)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:85)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3) (cid:75)(cid:68)(cid:71)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:81)(cid:66)(cid:74)(cid:69)(cid:1)(cid:80)(cid:83)(cid:1) (cid:74)(cid:79)(cid:81)(cid:86)(cid:85)(cid:1)(cid:85)(cid:66)(cid:89)(cid:1) (cid:68)(cid:83)(cid:70)(cid:69)(cid:74)(cid:85)(cid:1)(cid:83)(cid:70)(cid:87)(cid:70)(cid:83)(cid:84)(cid:70)(cid:69)(cid:15)(cid:1)

(cid:57)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:1)(cid:66)(cid:68)(cid:85)(cid:74)(cid:80)(cid:79)(cid:84)(cid:1)(cid:85)(cid:66)(cid:76)(cid:70)(cid:79)(cid:1) (cid:86)(cid:79)(cid:69)(cid:70)(cid:83)(cid:1)(cid:46)(cid:66)(cid:79)(cid:74)(cid:81)(cid:86)(cid:83)(cid:1) (cid:48)(cid:83)(cid:69)(cid:74)(cid:79)(cid:66)(cid:79)(cid:68)(cid:70)(cid:1) (cid:18)(cid:1)(cid:80)(cid:71)(cid:1)(cid:19)(cid:17)(cid:19)(cid:21)(cid:15)(cid:1)

37(cid:17)(cid:1) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3) (cid:42)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:55)(cid:68)(cid:91)(cid:1) (cid:11)(cid:40)(cid:76)(cid:74)(cid:75)(cid:87)(cid:75)(cid:3) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3) (cid:50)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:23)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:50)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:79)(cid:90)(cid:68)(cid:92)(cid:86)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:50)(cid:85)(cid:71)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3) 38(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:85)(cid:3)(cid:42)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3)(cid:50)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:1) (cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71) (cid:84)(cid:66)(cid:87)(cid:74)(cid:79)(cid:72)(cid:84)(cid:15)(cid:1)(cid:3)

(cid:11)(cid:21)(cid:12)(cid:1)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:1) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:50)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-24 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 18th August, 2025/Shravana 27, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

18th August, 2025 and is hereby published for general information:—

THE MANIPUR APPROPRIATION (NO. 2) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:22)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[18th August, 2025.]

An Act to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of the State of Manipur for the services (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:16)(cid:21)(cid:25)(cid:17)

BE it enacted by Parliament in the Seventy(cid:16)sixth Year of the Republic of India

as follows:—

Short title.

1. This Act may be called the Manipur Appropriation (No. 2) Act, 2025.

2. From and out of the Consolidated Fund of the State of Manipur there may (cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) amounting in the aggregate to the sum of thirty thousand nine hundred sixty(cid:16)nine crore forty(cid:16)four lakh forty(cid:16)seven thousand rupees towards defraying the several charges which will come in course of payment during the financial year 2025(cid:16)(cid:21)(cid:25)(cid:3)(cid:76)(cid:81)(cid:3) respect of the services specified in column 2 of the Schedule.

Issue of Rs. (cid:22)(cid:19)(cid:28)(cid:25)(cid:28)(cid:15)(cid:23)(cid:23)(cid:15)(cid:23)(cid:26)(cid:15)(cid:19)(cid:19)(cid:19)(cid:3) from and out of the Consolidated Fund of the State of Manipur for the financial year 2025(cid:16)(cid:21)(cid:25).

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-24

Appropriation.

3. The sums authorised to be paid and applied from and out of the Consolidated Fund of the State of Manipur by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.

Construction of references to Departments in the Schedule.

4. References to Departments in the Schedule are to such Departments as existing immediately before the 1st day of March, 2025 and shall, on or after that date be construed as references to the appropriate Departments as reconstituted from time to time.

_____No. 11-24] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE SCHEDULE

(See sections 2, (cid:22) and 4)

1 2 
No. of Vote/ Appro priation Services and purposes Sums not exceeding
Voted by Parliament Charged on the Consolidated Fund Total
1 2  4 5  7 8 9 10 11 12  14 15  17 18 19 20 21 22  State Legislature…………………………....................... Revenue Capital Council of Ministers……………………………………. Revenue Capital Governor………………………………………………... Revenue Capital Interest Payment and Debt Services………..................... Revenue Capital Manipur Public Service Commission…………………... Revenue Secretariat………………………………………………. Revenue Capital Land Resources………………………………………… Revenue Finance Department…………………………………….. Revenue Capital Transport………………………………………………... Revenue Capital Police……………………………………........................ Revenue Capital Public Works Department………………........................ Revenue Capital Information and Publicity………………………………. Revenue Capital Education……………………………………………….. Revenue Capital Medical, Health and Family Welfare Services…………. Revenue Capital Municipal Administration, Housing and Urban Development..................................................................... Revenue Capital Labour and Employment……………………………….. Revenue Capital Department of Tribal Affairs and Hills…........................ Revenue Capital Consumer Affairs, Food and Public Distribution………. Revenue Capital Cooperation……………………………………………. Revenue Capital Agriculture……………………………………………… Revenue Capital Animal Husbandry and Veterinary including Dairy Revenue Farming............................................................................. Capital Environment and Forest………………………………... Revenue Capital Community and Rural Development…………………… Revenue Capital Textiles, Commerce and Industries…………………….. Revenue Capital Public Health Engineering……………………………… Revenue Capital Power…………………………………………………… Revenue Capital Rs. ,,22,000 12,85,00,000 12,,70,000 1,,00,000 .. .. .. .. .. ,09,,000 10,29,00,000 ,,91,000 ,,95,000 9,72,28,000 28,88,71,000 75,00,000 ,,97,000 191,55,81,000 ,,50,000 ,81,,000 15,21,79,000 1,05,00,000 2870,92,75,000 79,84,10,000 ,42,52,000 54,,,000 ,25,27,000 ,,,000 ,,,000 5,25,00,000 985,,45,000 24,,14,000 82,19,,000 2,,00,000 29,55,,000 ,00,000 199,,14,000 8,78,10,000 ,27,74,000 ,,00,000 ,95,,000 71,75,00,000 ,,87,000 189,,78,000 79,07,,000 ,00,000 120,10,20,000 489,10,28,000 ,,,000 50,00,00,000 Rs. 2,79,18,000 .. .. .. 8,47,20,000 25,00,000 1208,59,22,000 6449,12,17,000 7,35,89,000 1,83,80,000 2,20,00,000 .. .. .. .. .. .. .. 3,30,00,000 5,00,00,000 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Rs. ,,40,000 12,85,00,000 12,,70,000 1,,00,000 8,47,20,000 25,00,000 1208,59,22,000 ,12,17,000 7,,89,000 ,,47,000 12,49,00,000 ,,91,000 ,,95,000 9,72,28,000 28,88,71,000 75,00,000 ,,97,000 191,55,81,000 159,,50,000 ,81,,000 15,21,79,000 1,05,00,000 2870,92,75,000 79,84,10,000 ,42,52,000 54,,,000 ,25,27,000 ,,,000 ,,,000 5,25,00,000 985,,45,000 24,,14,000 82,19,,000 2,,00,000 29,55,,000 ,00,000 199,,14,000 8,78,10,000 ,27,74,000 ,,00,000 ,95,,000 71,75,00,000 ,,87,000 189,,78,000 79,07,,000 ,00,000 120,10,20,000 489,10,28,000 ,,,000 50,00,00,000
24 25  27 28 29           40 41 42  44 45  47 48 Vigilance and AntiCorruption Department…....................... Revenue Capital Youth Affairs and Sports Department………………….. Revenue Capital Administration of Justice……………………………….. Revenue Capital Election…………………………………………………. Revenue Capital State Excise…………………………………………….. Revenue Capital Sales Tax, Other Taxes/Duties on Commodities and Services…………………………………………………. Revenue Capital Planning………………………………………………… Revenue Capital Fire Protection and Control…………………………….. Revenue Capital Jails……………………………………………………... Revenue Capital Home Guards…………………………………………… Revenue Capital Rehabilitation…………………………………………... Revenue Capital Printing…………………………………………………. Revenue Capital Minor Irrigation………………………………………… Revenue Capital Fisheries………………………………………………… Revenue Capital Panchayat……………………………………………….. Revenue Capital Sericulture………………………………………………. Revenue Capital Water Resources Department…………………………... Revenue Capital Art and Culture…………………………………………. Revenue Capital State Academy of Training……………………………... Revenue Capital Horticulture and Soil conservation……………………... Revenue Capital Social Welfare………………………………………….. Revenue Capital Tourism…………………………………………………. Revenue Capital Science and Technology………………………………... Revenue Capital Minorities and Other Backward Classes and Scheduled Castes Department……………………………………… Revenue Capital Relief and Disaster Management……………………….. Revenue Capital Rs. 7,02,,000 4,00,000 90,77,98,000 9,55,00,000 ,72,44,000 54,01,25,000 20,55,51,000 20,01,000 12,,,000 1,,00,000 5,,14,000 ,00,000 80,78,,000 ,,11,000 25,17,,000 ,00,00,000 ,,,000 92,00,000 57,,75,000 1,,00,000 ,79,,000 ,08,01,000 5,70,,000 40,00,000 25,,54,000 ,55,85,000 ,,42,000 95,00,000 ,77,77,000 ,01,000 29,,54,000 ,00,000 ,04,20,000 271,74,29,000 51,29,25,000 1,42,00,000 9,,00,000 1,20,00,000 104,44,91,000 2,89,00,000 842,,25,000 21,00,,000 28,,51,000 2,07,04,000 5,84,55,000 1,74,00,000 92,91,14,000 81,,25,000 ,77,40,000 2,15,00,000 Rs. .. .. .. .. 64,91,00,000 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Rs. 7,02,,000 4,00,000 90,77,98,000 9,55,00,000 ,,44,000 54,01,25,000 20,55,51,000 20,01,000 12,,,000 1,,00,000 5,,14,000 ,00,000 80,78,,000 ,,11,000 25,17,,000 ,00,00,000 ,,,000 92,00,000 57,,75,000 1,,00,000 ,79,,000 ,08,01,000 5,70,,000 40,00,000 25,,54,000 ,55,85,000 ,,42,000 95,00,000 ,77,77,000 ,01,000 29,,54,000 ,00,000 ,04,20,000 271,74,29,000 51,29,25,000 1,42,00,000 9,,00,000 1,20,00,000 104,44,91,000 2,89,00,000 842,,25,000 21,00,,000 28,,51,000 2,07,04,000 5,84,55,000 1,74,00,000 92,91,14,000 81,,25,000 ,77,40,000 2,15,00,000
49 50 Economics and Statistics……………………………….. Revenue Capital Information Technology………………………………... Revenue Capital TOTAL: Rs. 19,77,,000 1,,00,000 ,,79,000 20,79,,000 Rs. .. .. .. .. Rs. 19,77,,000 1,,00,000 ,,79,000 20,79,,000
,,01,000 7753,83,46,000 ,44,47,000
4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-24 No. 11-24] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-27 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 18th August, 2025/Shravana 27, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 18th August, 2025 and is hereby published for general information:—

THE NATIONAL ANTI-DOPING (AMENDMENT) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:25)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[18th August(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

(cid:36)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:36)(cid:81)(cid:87)(cid:76)(cid:16)(cid:39)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:21)(cid:17)

BE it enacted by Parliament in the Seventy-sixth Year of the Republic

of India as follows:—

1(cid:17) (cid:11)1) This Act may be called the National Anti-(cid:39)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17) Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) (2) It shall come into force on such date as the Central Government may, by

notification (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:21)(cid:17)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:17) 2(cid:17) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:36)(cid:81)(cid:87)(cid:76)-Doping Act, 2022 (hereinafter referred to as the principal Act) shall be numbered as sub-section (1) thereof and in sub-section (1) as so numbered,—

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-27

(i) after clause (a), the following clause shall be inserted, namely:—

'(aa) "Anti-Doping Organisation" means the World Anti-Doping Agency or a signatory to the Code which is responsible for adopting rules for initiating, implementing or enforcing any part of the doping control process and includes the International Olympic Committee, the International Paralympic Committee, other major event organisations that conduct testing at their events, International Federations, and the National Anti-Doping Organisations;';

(ii) in clause (b), after the word and figure "section 4", the words "or as detailed under the Code as set out in the Schedule" shall be inserted;

(iii) in clause (e), for the words "or such other person", the words ", parent or any other person" shall be substituted;

(iv) in clause (n),––

(a) for the words "up to the disposal", the words "till the final disposal" shall be substituted;

(b) after the words "Anti-Doping Rule Violation", the words "or violation of the prohibition of participation during ineligibility or provisional suspension" shall be inserted;

(v) for clause (q), the following clause shall be substituted, namely:—

'(q) "in-competition" means the period commencing at (cid:20)(cid:20)(cid:29)(cid:24)(cid:28)(cid:3) (cid:83)(cid:17)(cid:80)(cid:17)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) scheduled to participate till the end of such competition and the sample collection process related to such competition;';

(vi) after clause (s), the following clause shall be inserted, namely:—

'(sa) "marker" means a compound, group of compounds or biological variable that indicates the use of a prohibited substance or a prohibited method;';

(vii) after clause (t), the following clause shall be inserted, namely:—

'(ta) "metabolite" means any substance produced by a biotransformation process;';

(viii) clause (w) shall be omitted;

(ix) for clause (x), the following clause shall be substituted, namely:—

'(x) "out-of-competition" means any period which is not in-competition;';

(x) in clause (zc), after the words "any substance", the words "or class of substances" shall be inserted;

(xi) in clause (zg), the words "and testing of samples" shall be omitted;

(xii) after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:—

"(2) The words and expressions used in this Act and not defined but defined in the Code shall have the(cid:3) (cid:86)(cid:68)(cid:80)(cid:72) meanings respectively assigned to them in that Code.".

3(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)principal Act, the following section shall be inserted, Insertion of new (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:36)(cid:17)

namely:—

"2A. (1) Notwithstanding anything to the contrary contained in any other law, such of the provisions of the World Anti-Doping Code as are set out in the Schedule shall have the force of law i(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Application of World Anti-Doping (cid:38)(cid:82)(cid:71)(cid:72)(cid:17)No. 11-27] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (2) The Central Government may, from time to time, by notification in the Official Gazette, amend the Schedule in conformity with any amendments, duly made and adopted, of the provisions of the said Code set (cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)

(3) Every notification issued under sub-section (2) shall be laid, as soon

as may be after it is issued, before each House of Parliament.".

4(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:17)

Anti-Doping Rule (cid:57)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) "4. Any one or more of the following circumstances or acts or conducts shall constitute Anti-Doping Rule Violation for the purposes of this Act, namely:—

(a) the presence of a prohibited substance or its metabolites or markers in an athlete's sample, unless such presence is exempted under section 5;

(b) use or attempted use by an athlete of any prohibited substance or any prohibited method, unless such use is exempted under section 5;

(c) evading sample collection; or refusing or failing to submit to sample collection without compelling justification after notification by a duly authorised person;

(d) whereabouts failures by an athlete as specified in the Code;

(e) tampering or attempted tampering with any part of doping

control by an athlete or other person;

(f) possession of any prohibited substance or any prohibited method by an athlete or athlete support personnel, unless such possession is exempted under section 5;

(g) trafficking or attempted trafficking in any prohibited

substance or prohibited method by an athlete or other person;

(h) administration or attempted administration by an athlete or other person to any athlete in-competition of any prohibited substance or prohibited method, or administration or attempted administration to any athlete out-of-competition of any prohibited substance or any prohibited method that is prohibited out-of-competition;

(i) assisting, encouraging, aiding, abetting, conspiring, covering up or any other type of intentional complicity or attempted complicity involving an Anti-Doping Rule Violation, attempted Anti-Doping Rule Violation or violation of the prohibition against participation during ineligibility or provisional suspension by any other person;

(j) prohibited association by an athlete or other person as the

Agency may specify by regulations;

(k) acts by an athlete or other person to discourage or retaliate

against reporting to authorities.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:17) 5(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1),(cid:3) for the words "individual athlete or athlete support personnel", the words "athlete or other person" shall be substituted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:17) 6(cid:17) In section 7 of the principal Act, in sub-section (7), after the words "International Federation", the words ", National Olympic Committee, National Paralympic Committee" shall be inserted.

7(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)-section (5(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:17)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-27 8(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (2), in clause (d), after the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:17)

words "who are", the words "or have been" shall be inserted.

9(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:17)

(a) for the word "Board", wherever it occurs, the words "Central

Government" shall be substituted;

(b) for the words "specified by regulations", wherever they occur, the

word "prescribed" s(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

10(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (6), the following Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:17)

sub-section shall be inserted, namely:––

"(7) The Director General or any other staff member of the Agency shall have operational independence from any National Sports Federation, International Federation, National Olympic Committee, National Paralympic Committee or any Government department or agency with responsibility for sport or anti-doping.".

11(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (3),––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:17)

(a) for clause (i), the following clause shall be substituted, namely:–––

"(i) coordinating and cooperating with the Anti-Doping

Organisations and National Sports Federations;";

(b) in clause (k), the word "Other" shall be omitted.

12. In section 17 of the principal Act, for the words "Therapeutic Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:17)

Exemption", the words "Therapeutic Use Exemption" shall be substituted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:17)

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:23)(cid:17) (cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) 13(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)he principal Act, for the words and figures "the Code of Criminal Procedure, 1973", the words and figures "the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted(cid:17)

14(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:––

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:17)

Power of collecting samples and (cid:87)(cid:72)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

"20. Notwithstanding the power of the Agency to direct the collection of samples of an athlete at any time and at any place, if the Agency has reasons to believe that an athlete has committed an Anti-Doping Rule Violation, it shall require such athlete to submit samples for testing, in accordance with such procedure and in such manner, as may be specified by regulations.".

15(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:20)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:––

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:17)

Result Management (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

"21. (1) After receiving an adverse report from a dope testing laboratory indicating presence of any prohibited substance or its metabolites or markers in the sample of an athlete or evidence of the use of a prohibited method, the Agency shall carry out initial examination of the report in such manner as may be specified by regulations and verify, if Therapeutic Use Exemption has been granted to such athlete in respect of such substance or if there has been any departure from the International Standard for Laboratories or International Standard for Testing and Investigations that may have caused the adverse analytical finding or if it is apparent that the adverse analytical finding was caused by an ingestion of the relevant prohibited substance through a permitted (cid:85)(cid:82)(cid:88)(cid:87)(cid:72)(cid:17)

(2) Where, after examination and verification under sub-section (1), the Agency is satisfied that no Therapeutic Use Exemption has been granted to the athlete and that there has been no departure from the International Standard for Laboratories or International Standard for Testing and Investigations that may have caused the adverse analytical finding or that the adverse analytical finding was not caused by an ingestion of the relevant prohibited substance through a permitted route, it shall take such actions in such manner, as may be specified by regulations.".

No. 11-27] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

16(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:17) (a) for the words "specified by regulations", wherever they occur, the

word "prescribed" shall be substituted;

(b) in sub-section (2), for the words "regulations as may be made by the Board", the words "rules as may be made by the Central Government" shall be substituted;

(c) for sub-section (9) and the Explanation, the following sub-sections

and Explanation shall be substituted, namely:—

'(9) The World Anti-Doping Agency, the International Olympic Committee, the International Paralympic Committee and the concerned International Federation may prefer an appeal against the decision of the Appeal Panel to the Court of Arbitration for Sport, in accordance (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:85)(cid:69)(cid:76)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:17)

(10) Where the case involves international level athlete or

international events,—

(a) such athlete or other person who is subject to the

decision being appealed;

(b) the National Anti-Doping Agency;

(c) the International Federation;

(d) the World Anti-Doping Agency; and

(e) the International Olympic Committee or the International Paralympic Committee, as the case may be, where the decision may have an effect in relation to the Olympic Games or the Paralympic Games including decisions affecting eligibility for the Olympic Games or the Paralympic Games,

may appeal against the decision of the Disciplinary Panel to the Court (cid:82)(cid:73)(cid:3)(cid:36)(cid:85)(cid:69)(cid:76)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)

(11) Notwithstanding anything contained in sub-sections (1) to (10), in cases where the World Anti-Doping Agency has a right to (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:20)(cid:22)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:71)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:82)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) any party against the final decision of the Agency, the World Anti-Doping Agency may appeal against such decision to the Court of Arbitration for Sport without exhausting other remedies provided under this (cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

Explanation(cid:17)—For the purposes of sub-sections (9) to (11), "Court of Arbitration for Sport" means an international body established in 1984 to settle disputes related to sport through arbitration (cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:84)(cid:88)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:47)(cid:68)(cid:88)(cid:86)(cid:68)(cid:81)(cid:81)(cid:72)(cid:15)(cid:3)(cid:54)(cid:90)(cid:76)(cid:87)(cid:93)(cid:72)(cid:85)(cid:79)(cid:68)(cid:81)(cid:71)(cid:17)'(cid:17)

17. In section 24 of the principal Act, after the word "Board,", the words Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:17) " Appeal Panel," shall be inserted.

18(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:17)

(a) in sub-section (2), in the proviso, for the words "may, if required,",

the word "shall" shall be substituted;

(b) in sub-section (4), in clause (d), after the words "standard operative procedures", the words ", subject to the International Standard for Laboratories" shall be inserted.

19(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:17) (i) after clause (c), the following clauses shall be inserted, namely:—

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-27

"(ca) the manner of constituting the Appeal Panel under sub-section (1) of section 12;

(cb) the manner of appointment of the Chairperson, Vice-Chairperson and other members of the Appeal Panel and the conditions subject to which such appointments shall be made under sub-section (3) of section 12;

(cc) the grounds on which a member of the Appeal Panel may be removed under sub-section (4) of section 12;";

(ii) after clause (f), the following clauses shall be inserted, namely:—

"(fa) the other decisions against which an appeal may be filed, and the form and manner in which and the time within which such appeal may be filed under sub-section (1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)

(fb) the procedure to be followed by the Appeal Panel under sub-section (2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)

(fc) the manner of communicating the decision of the Appeal Panel under sub-section (8(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)";

(iii) in clause (m), after the word and figures "section 26", the words ", subject to the International Standard for Laboratories" shall be inserted.

20(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:17)

(i) clauses (e), (f) and (g) shall be omitted;

(ii) clauses (l), (m) and (n) s(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

21(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:17)

(a) in sub-section (1),––

(i) in the opening portion, for the words "for complying with the requirements of international obligations and commitments including the Code", the words "in compliance with the international obligations and the Code, including its International Standards," shall be substituted;

(ii) in clause (j), for the words "anti-doping control", the words "doping control" shall be substituted;

(iii) in clause (m), the word "other" shall be omitted;

(b) in sub-section (2),–––

(i) clause (b) shall be omitted;

(ii) for clause (c), the following clause shall be substituted, namely:—

"(c) the prohibited association by an athlete or other person under clause (j) of section 4;";

(iii) clause (d(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

22(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) Insertion of (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)

inserted, namely:––

"THE SCHEDULE

(See section 2A)

PROVISIONS OF THE WORLD ANTI-DOPING CODE, WHICH SHALL HAVE

FORCE OF LAW

ARTICLE 2 ANTI-DOPING RULE VIOLATIONS

The purpose of Article 2 is to specify the circumstances and conduct which constitute anti-(cid:71)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3) (cid:43)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3) (cid:90)(cid:76)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3) based on the assertion that one or more of these specific rules have been v(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)No. 11-27] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7 Athletes or other Persons shall be responsible for knowing what constitutes an anti-doping rule violation and the substances and methods which have (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:47)(cid:76)(cid:86)(cid:87)(cid:17)

The following constitute anti-doping rule violations:

2.1 Presence of a Prohibited Substance or its (cid:48)(cid:72)(cid:87)(cid:68)(cid:69)(cid:82)(cid:79)(cid:76)(cid:87)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:48)(cid:68)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)

an Athlete's Sample

2.1.1 It is the Athletes' personal duty to ensure that no Prohibited Substance enters their (cid:69)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:17) Athletes are responsible for any Prohibited Substance or its Metabolites or Markers found to be present in their (cid:54)(cid:68)(cid:80)(cid:83)(cid:79)(cid:72)(cid:86)(cid:17) Accordingly, it is not necessary that intent, Fault, Negligence or knowing Use on the Athlete's part be demonstrated in order to establish an anti-doping rule (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:17)(cid:20)(cid:17)7

7 [Comment to Article 2.1.1: An anti-doping rule violation is

committed under this Article without regard to an Athlete's Fault. This

rule has been referred to in various CAS decisions as "Strict

Liability". An Athlete's Fault is taken into consideration in

determining the Consequences of this anti-doping rule violation under

Article 10. This principle has consistently been upheld by CAS(cid:17)(cid:64)

(cid:21)(cid:17)(cid:20)(cid:17)(cid:21)(cid:3)(cid:54)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:87)(cid:76)-(cid:71)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:17)(cid:20)(cid:3) is established by any of the following: presence of a Prohibited Substance or its Metabolites or Markers in the Athlete's A Sample where the Athlete waives analysis of the B Sample and the B Sample is not analyzed; or, where the Athlete's B Sample is analyzed and the analysis of the Athlete's B Sample confirms the presence of the Prohibited Substance or its Metabolites or Markers found in the Athlete's A Sample; or where the Athlete's A or B Sample is split into two parts and the analysis of the confirmation part of the split Sample confirms the presence of the Prohibited Substance or its Metabolites or Markers found in the first part of the split Sample or the Athlete waives analysis of the (cid:70)(cid:82)(cid:81)(cid:73)(cid:76)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:79)(cid:76)(cid:87)(cid:3)(cid:54)(cid:68)(cid:80)(cid:83)(cid:79)(cid:72)(cid:17)8

8 [Comment to Article 2.1.2: The Anti-Doping Organization with

Results Management responsibility may, at its discretion, choose

to have the B Sample analyzed even if the Athlete does not request

the analysis of the B Sample.(cid:64)(cid:3)

(cid:21)(cid:17)(cid:20)(cid:17)(cid:22)(cid:3) (cid:40)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:3) (cid:39)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) specifically identified in the Prohibited List or a Technical Document, the presence of any reported quantity of a Prohibited Substance or its Metabolites or Markers in an Athlete's Sample shall constitute an anti-(cid:71)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:21)(cid:17)(cid:20)(cid:17)(cid:23)(cid:3)(cid:36)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:17)(cid:20)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) List, International Standards, or Technical Documents may establish special criteria for reporting or the evaluation of certain (cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

2.2 (cid:56)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:56)(cid:86)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)

Prohibited Method 9

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-27

witness statements, documentary evidence, conclusions drawn from

longitudinal profiling, including data collected as part of the Athlete

Biological Passport, or other analytical information which does not

otherwise satisfy all the requirements to establish "Presence" of a

Prohibited Substance under Article 2.1. For example, Use may be

established based upon reliable analytical data from the analysis of an

A Sample (without confirmation from an analysis of a B Sample) or

from the analysis of a B Sample alone where the Anti-Doping

Organization provides a satisfactory explanation for the lack of

confirmation in the other Sample.(cid:64)

2.2.1 It is the Athletes' personal duty to ensure that no Prohibited Substance enters their bodies and that no Prohibited Method is (cid:56)(cid:86)(cid:72)(cid:71)(cid:17)(cid:3) (cid:36)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:15)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:41)(cid:68)(cid:88)(cid:79)(cid:87)(cid:15)(cid:3) Negligence or knowing Use on the Athlete's part be demonstrated in order to establish an anti-doping rule violation for Use of a (cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:48)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:17)(cid:3)

(cid:21)(cid:17)(cid:21)(cid:17)(cid:21)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:56)(cid:86)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:36)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3) (cid:56)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) Prohibited (cid:54)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:48)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)(cid:3) (cid:44)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) sufficient that the Prohibited Substance or Prohibited Method was Used or Attempted to be Used for an anti-doping rule violation to (cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)10

10 [Comment to Article 2.2.2: Demonstrating the "Attempted Use"

of a Prohibited Substance or a Prohibited Method requires proof of

intent on the Athlete's part. The fact that intent may be required to

prove this particular anti-doping rule violation does not undermine

the Strict Liability principle established for violations of Article 2.1

and violations of Article 2.2 in respect of Use of a Prohibited

Substance or Prohibited Method. An Athlete's Use of a Prohibited

Substance constitutes an anti-doping rule violation unless such

Substance is not prohibited Out-of-Competition and the Athlete's

Use takes place Out-of-Competition. (However, the presence of a

Prohibited Substance or its Metabolites or Markers in a Sample

collected In-Competition is a violation of Article 2.1 regardless of

when that Substance might have been administered.)(cid:64)

2.3 (cid:40)(cid:89)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:53)(cid:72)(cid:73)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:41)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:54)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:54)(cid:68)(cid:80)(cid:83)(cid:79)(cid:72)(cid:3)(cid:38)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)

(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)

Evading Sample collection; or refusing or failing to submit to Sample collection without compelling justification after notification by a (cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)11

11 [Comment to Article 2.3: For example, it would be an anti-doping

rule violation of "evading Sample collection" if it were established that

an Athlete was deliberately avoiding a Doping Control official to evade

notification or Testing. A violation of "failing to submit to Sample

collection" may be based on either intentional or negligent conduct of

the Athlete, while "evading" or "refusing" Sample collection

contemplates intentional conduct by the Athlete.(cid:64)(cid:3)

2.4 (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:69)(cid:82)(cid:88)(cid:87)(cid:86)(cid:3)(cid:41)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)

Any combination of three missed tests and/or filing failures, as defined in the International Standard for Results Management, within a (cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:16)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:53)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:55)(cid:72)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:51)(cid:82)(cid:82)(cid:79)(cid:17)(cid:3)

2.5 (cid:55)(cid:68)(cid:80)(cid:83)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:55)(cid:68)(cid:80)(cid:83)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)

(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)

2.6 Possession of a Prohibited Substance or a Prohibited Method by an

(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)

No. 11-27] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

(cid:21)(cid:17)(cid:25)(cid:17)(cid:20) Possession by an Athlete In-Competition of any Prohibited Substance or any Prohibited Method, or Possession by an Athlete Out-of-Competition of any Prohibited Substance or any Prohibited Method which is prohibited Out-of-Competition unless the Athlete establishes that the Possession is consistent with a Therapeutic Use Exemption ("TUE") granted in accordance with Article 4.4 or other (cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:77)(cid:88)(cid:86)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)12

12 [Comment to Articles 2.6.1 and 2.6.2: Acceptable justification

would not include, for example, buying or Possessing a

Prohibited Substance for purposes of giving it to a friend or

relative, except under justifiable medical circumstances where

that Person had a physician's prescription, e.g., buying Insulin

for a diabetic child.(cid:64)

2(cid:17)(cid:25)(cid:17)(cid:21) Possession by an Athlete Support Person In-Competition of any Prohibited Substance or any Prohibited Method, or Possession by an Athlete Support Person Out-of-Competition of any Prohibited Substance or any Prohibited Method which is prohibited Out-of-Competition in connection with an Athlete, Competition or training, unless the Athlete Support Person establishes that the Possession is consistent with a TUE granted to an Athlete in (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:23)(cid:17)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:77)(cid:88)(cid:86)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:20)(cid:22)

(cid:20)(cid:22)(cid:62)Comment to Articles 2.6.1 and 2.6.2: Acceptable justification

may include, for example, (a) an Athlete or a team doctor

carrying Prohibited Substances or Prohibited Methods for

dealing with acute and emergency situations (e.g., an epinephrine

auto-injector), or (b) an Athlete Possessing a Prohibited

Substance or Prohibited Method for therapeutic reasons shortly

prior to applying for and receiving a determination on a TUE.(cid:64)

2.7 Trafficking or Attempted Trafficking in any Prohibited Substance

or Prohibite(cid:71)(cid:3)(cid:48)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)

2.8 (cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:36)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3) (cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)

(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3) (cid:44)(cid:81)-Competition of any Prohibited

Substance or Prohibited Method, or Administration or Attempted

(cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)e Out-of-Competition of any

Prohibited Substance or any Prohibited Method that is Prohibited

Out-of-Competition

2.9 (cid:38)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)

Assisting, encouraging, aiding, abetting, conspiring, covering up or any other type of intentional complicity or Attempted complicity involving an anti-doping rule violation, Attempted anti-doping rule violation or (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:20)(cid:19)(cid:17)(cid:20)(cid:23)(cid:17)(cid:20)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)14

14 [Comment to Article 2.9: Complicity or Attempted Complicity may

include either physical or psychological assistance.(cid:64)

(cid:21)(cid:17)(cid:20)(cid:19)(cid:3)(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:36)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)

(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:3) (cid:36)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) authority of an Anti-Doping Organization in a professional or sport-related capacity with any Athlete Support Person who:

(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:20)(cid:3) (cid:44)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:36)(cid:81)(cid:87)(cid:76)-Doping

Organization, is serving a period of Ineligibility; or

(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:21) If not subject to the authority of an Anti-Doping Organization, and where Ineligibility has not been addressed in a Results Management process pursuant to the Code, has10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-27 been convicted or found in a criminal, disciplinary or professional proceeding to have engaged in conduct which would have constituted a violation of anti-doping rules if Code-compliant rules had been applicable to such (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:88)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3) force for the longer of six (cid:11)(cid:25)(cid:12)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:85)(cid:76)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3) professional or disciplinary decision or the duration of the criminal, disciplinary or professional sanction imposed; or

(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:22) Is serving as a front or intermediary for an individual

(cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:21)(cid:17)

(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:21)(cid:3) (cid:55)(cid:82)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3) (cid:68)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:21)(cid:17)(cid:20)(cid:19)(cid:15)(cid:3) (cid:68)(cid:81)(cid:3) (cid:36)(cid:81)(cid:87)(cid:76)-Doping Organization must establish that the Athlete or other Person knew of the Athlete Support Person's disqualifying status.

The burden shall be on the Athlete or other Person to establish that any association with an Athlete Support Person described (cid:76)(cid:81)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:20)(cid:3) (cid:82)(cid:85)(cid:3) (cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:21)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) sport-related capacity and/or that such association could not (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:72)(cid:71)(cid:17)

Anti-Doping Organizations that are aware of Athlete Support (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:3) (cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:20)(cid:15)(cid:3) (cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:21)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:17)(cid:20)(cid:19)(cid:17)(cid:20)(cid:17)(cid:22)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:58)(cid:36)(cid:39)(cid:36)(cid:17)(cid:3)15

15 [Comment to Article 2.10: Athletes and other Persons must

not work with coaches, trainers, physicians or other Athlete

Support Personnel who are Ineligible on account of an

anti-doping rule violation or who have been criminally convicted

or professionally disciplined in relation to doping. This also

prohibits association with any other Athlete who is acting as a

coach or Athlete Support Person while serving a period of

Ineligibility. Some examples of the types of association which are

prohibited include: obtaining training, strategy, technique,

nutrition or medical advice; obtaining therapy, treatment or

prescriptions; providing any bodily products for analysis; or

allowing the Athlete Support Person to serve as an agent or

representative. Prohibited association need not involve any form

of compensation.

While Article 2.10 does not require the Anti-Doping

Organization to notify the Athlete or other Person about the

Athlete Support Person's disqualifying status, such notice, if

provided, would be important evidence to establish that the

Athlete or other Person knew about the disqualifying status of

the Athlete Support Person(cid:17)(cid:64)(cid:17)

(cid:21)(cid:17)(cid:20)(cid:20)(cid:3) (cid:36)(cid:70)(cid:87)(cid:86)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:39)(cid:76)(cid:86)(cid:70)(cid:82)(cid:88)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:53)(cid:72)(cid:87)(cid:68)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)

Against Reporting to Authorities

Where such conduct does not otherwise constitute a violation of

(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:17)(cid:24)(cid:29)(cid:3)

(cid:21)(cid:17)(cid:20)(cid:20)(cid:17)(cid:20)(cid:3) (cid:36)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:72)(cid:78)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) with the intent of discouraging the Person from the good-faith reporting of information that relates to an alleged anti-doping rule violation or alleged non-compliance with the Code to WADA, an Anti-Doping Organization, law enforcement, regulatory or professional disciplinary body, hearing body or Person conducting an investigation for WADA or an Anti-(cid:39)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:93)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:21)(cid:17)(cid:20)(cid:20)(cid:17)(cid:21)(cid:3) (cid:53)(cid:72)(cid:87)(cid:68)(cid:79)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:68)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:3) (cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:15)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) evidence or information that relates to an alleged anti-doping rule violation or alleged non-compliance with the Code to WADA, anNo. 11-27] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 Anti-Doping Organization, law enforcement, regulatory or professional disciplinary body, hearing body or Person conducting an investigation for WADA or an Anti-(cid:39)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:93)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:20)(cid:25)

(cid:20)(cid:25)(cid:3)(cid:62)Comment to Article 2.11.2: This Article is intended to protect

Persons who make good faith reports, and does not protect

Persons who knowingly make false reports.(cid:64)

(cid:41)(cid:82)(cid:85)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:21)(cid:17)(cid:20)(cid:20)(cid:15)(cid:3) (cid:85)(cid:72)(cid:87)(cid:68)(cid:79)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) intimidation include an act taken against such Person either because the act lacks a good faith basis or is a disproportionate (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:17)17

17 [Comment to Article 2.11.2: Retaliation would include, for

example, actions that threaten the physical or mental well-being

or economic interests of the reporting Persons, their families or

associates. Retaliation would not include an Anti-Doping

Organization asserting in good faith an anti-doping rule violation

against the reporting Person. For purposes of Article 2.11, a

report is not made in good faith where the Person making the

report knows the report to be false.]".

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-26 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 18th August, 2025/Shravana 27, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 18th August, 2025 and is hereby published for general information:—

THE NATIONAL SPORTS GOVERNANCE ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:24)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[18th August(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to provide for the development and promotion of sports, welfare measures for sportspersons, ethical practices based on basic universal principles of good governance, ethics and fair play of the Olympic and sports movement, the Olympic Charter, the Paralympic Charter, international best practices and established legal standards and to provide for the resolution of sports grievances and sports disputes in (cid:68)(cid:3) (cid:88)(cid:81)(cid:76)(cid:191)(cid:72)(cid:71)(cid:15)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:3445)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

WHEREAS the Olympic Charter and the Paralympic Charter emphasise impeccable ethical behaviour in sports governance, necessitating the national sports governing bodies to align with such global governance standards;

AND WHEREAS the national sports governing bodies discharge important public functions in the country and it is pertinent for these bodies to manage their internal and external affairs in an open, fair and transparent manner in the public interest;

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26

AND WHEREAS the Government of India respects the principle of autonomy of the sports governing bodies in the country in line with the fundamental principles enshrined in the Olympic Charter and the Paralympic Charter;

AND WHEREAS the Government of India recognises the importance of providing accessible, fair and effective measures for the resolution of grievances and disputes relating to sports;

AND WHEREAS it is considered necessary to give effect to the aforesaid (cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:17)

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

1(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)

Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act, and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

2(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)—

(cid:11)a) "ad hoc administrative body" means a body constituted for ad hoc administration under section 11;

(cid:11)b) "affiliate unit" means the State, district or other units of,—

(cid:11)i) the National Olympic Committee;

(cid:11)ii) the National Paralympic Committee;

(cid:11)iii) the National Sports Federation; and

(cid:11)iv) the Regional Sports Federation;

(cid:11)c) "Athletes Committee", "Disputes Resolution Committee", "Ethics Committee" and "Executive Committee", by whatever name called, means the "Athletes Committee", "Disputes Resolution Committee", "Ethics Committee" and "Executive Committee", respectively, of a National Sports Body;

(cid:11)d) "Board" means the National Sports Board established under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 5;

(cid:11)e) "Board recognition" means recognition of a sports organisation by the Board under this Act;

(cid:11)f) "bye-laws" means the memorandum of association or articles of association, by whatever name called, of a sports organisation;

(cid:11)g) "designated sport" means any sport discipline as may be specified by the Central Government, by notification, to be a designated sport for a specific region or State or for the whole of India;

(cid:11)h) "International Charters and Statutes" means the Olympic Charter and other Charters and Statutes of the international sports governing bodies and include any bye-laws, rules, regulations or constitution, by whatever name called, as may be adopted, amended or issued by such bodies from time to time;

(cid:11)(cid:76)(cid:12) "International Federation" means—

(cid:11)(cid:36)(cid:12) a federation recognised as such by the International Olympic Committee in respect of an Olympic sport; or

(cid:11)(cid:37)) a federation recognised as such by the International Paralympic Committee in respect of a Paralympic sport; orNo. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:11)(cid:38)) a federation which regulates the sport at international level in

respect of non-Olympic or non-Paralympic sports;

(cid:11)j) "International Olympic Committee" means the governing body for

the Olympic Games;

(cid:11)k) "International Paralympic Committee" means the governing body for

the Paralympic Games;

(cid:11)l) "international recognition" means the recognition of a national sports

governing body by the concerned international sports governing body;

(cid:11)m) "International Sports Body" means an international sports governing body such as the International Olympic Committee or the International Paralympic Committee or International Federation or a continental governing body for sports;

(cid:11)n) "National Olympic Committee" means the National Olympic (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) recognised as the National Olympic Committee of India by the International Olympic Committee;

(cid:11)o) "National Paralympic Committee" means the National Paralympic (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) recognised as the National Paralympic Committee of India by the International Paralympic Committee;

(cid:11)p) "National Sports Body" means a national sports governing body such as the National Olympic Committee or the National Paralympic Committee or the National Sports Federation or the Regional Sports Federation, established (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)

(cid:11)q) "National Sports Election Panel" means the National Sports Election Panel notified under section 16 to oversee the conduct of free and fair elections to the Executive Committee and the Athletes Committee of the National Sports Bodies;

(cid:11)r) "National Sports Federation" means a National Sports Federation (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:3) (cid:68)(cid:86)(cid:3) a national sports governing body for a designated sport;

(cid:11)s) "National Sports Promotion Organisation" means a sports organisation or body contributing towards the development of sports, such as talent identification and their nurturing, policy advocacy relating to sports administration or welfare and recognised by the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) of section 8;

(cid:11)t) "notification" means a notification published in the Official Gazette

and the expression "notify" or "notified", shall be construed accordingly;

(cid:11)u) "prescribed" means prescribed by rules made by the Central

Government under this Act;

(cid:11)v) "recognised sports organisation" means a sports organisation recognised by the Board as a National Sports Body under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 8;

(cid:11)w) "Regional Sports Federation" means a Regional Sports Federation (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:68)(cid:86)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) sport;

(cid:11)x) "regulations" means regulations made by the Board under this Act;

(cid:11)y) "Secretary General" means the Secretary General or the Secretary of

a National Sports Body;

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26

(cid:11)z) "sportsperson of outstanding merit" means a sportsperson referred to in (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 4;

(cid:11)za) "State" means a State specified in the First Schedule to the Constitution and includes a Union territory;

(cid:11)zb) "Tribunal" means the National Sports Tribunal constituted under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:17)

CHAPTER II

NATIONAL SPORTS BODIES

3(cid:17) (cid:11)1) The following bodies shall be established as the national sports governing bodies for their respective recognised sports organisations, namely:—

Establishment of national sports governing (cid:69)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)a) the National Olympic Committee;

(cid:11)b) the National Paralympic Committee;

(cid:11)c) a National Sports Federation for each designated sport; and

(cid:11)d(cid:12) (cid:68)(cid:3)(cid:53)(cid:72)(cid:74)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:41)(cid:72)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)

(cid:11)2) There shall be only one National Olympic Committee and one National Paralympic Committee, each governing multi-(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:76)(cid:83)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:17)

(cid:11)3) The National Olympic Committee shall have an international recognition (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:50)(cid:79)(cid:92)(cid:80)(cid:83)(cid:76)(cid:70)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)

(cid:11)4) The National Paralympic Committee shall have an international (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:51)(cid:68)(cid:85)(cid:68)(cid:79)(cid:92)(cid:80)(cid:83)(cid:76)(cid:70)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)

(cid:11)5) Every National Sports Federation shall have an international recognition and affiliation of the concerned international sports governing body:

Provided that this sub-section shall not apply to a designated sport which does (cid:81)(cid:82)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:17)(cid:3)

(cid:11)6) Every Regional Sports Federation shall have the relevant affiliations as (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

4(cid:17) (cid:11)1) Every National Sports Body shall have,—

Compliance with certain (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) National Sports (cid:37)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)a(cid:12) (cid:68)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80) each of its affiliate units and such other ex officio members as per its bye-laws and the International Charters and Statutes, as applicable:

Provided that it shall have representation of such sportspersons of outstanding merit and such other categories of persons, as may be prescribed;

(cid:11)b) an Executive Committee which shall consist of not more than fifteen members, of whom—

(cid:11)i) at least two shall be sportspersons of outstanding merit;

(cid:11)ii) two shall be from the Athletes Committee to be elected from amongst themselves; and

(cid:11)iii) such number of ex officio and other members shall be nominated or elected, as the case may be, as per the International Charters and Statutes and the bye-laws:

Provided that at least four members shall be women:

Provided further that the voting rights of elected representatives of the Athletes Committee in the Executive Committee shall be as determined by the bye-laws;

No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

(cid:11)c) an Ethics Committee to be constituted as per its bye-laws and the

International Charters and Statutes, as applicable:

Provided that the Ethics Committee of the National Olympic Committee shall function as the Ethics Committee of any National Sports Body which does not have such Committee;

(cid:11)d) a Dispute Resolution Committee to be constituted as per its bye-laws

and the International Charters and Statutes, as applicable:

Provided that the Dispute Resolution Committee of the National Olympic Committee shall function as the Dispute Resolution Committee of any National Sports Body which does not have such Committee;

(cid:11)e) an Athletes Committee consisting of elected members as determined

by the bye-laws;

(cid:11)f) a President who shall be the head of the concerned National Sports Body and shall preside over the meetings of its Executive Committee and the General Body;

(cid:11)g) a Secretary General (cid:90)(cid:75)(cid:82) shall be(cid:3) the head of administration responsible for carrying out all decisions of the Executive Committee and the General Body:

Provided that where the International Charters and Statutes provide for a full-time head of administration, by whatever name called, there shall not be an elected post of the head of administration;

(cid:11)h) a Treasurer who shall be the custodian of funds or the accounts of the

concerned National Sport(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:17)(cid:3)

(cid:11)2) A person shall not be (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)ed to contest for election or seek nomination

to, the Executive Committee, unless—

(cid:11)a) such person is a citizen of India who has attained at least twenty-five

years of age;

(cid:11)(cid:69)) the nomination of such person is duly proposed and seconded by a

voting member of the General Body;

(cid:11)(cid:70)(cid:12) such person is not declared to be of unsound mind;

(cid:11)(cid:71)(cid:12) such person complies with the International Charters and Statutes and

bye-laws relating to age and term of the Executive Committee:

Provided that such person shall not be more than seventy years of age on

the last date of nomination for election:

Provided further that any person, aged between seventy and seventy-five years, may contest elections or seek nominations, if permitted by the International Charters and Statutes and the bye-laws and in case such person is elected, he shall serve for a full term;

(cid:11)(cid:72)) such person, if he is a government servant, has necessary approvals

from the Government, as applicable(cid:29)

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:86)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:72)(cid:78)(cid:3)(cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:55)(cid:85)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:15)(cid:3) (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:3) (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:88)(cid:87)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:72)(cid:85)(cid:76)(cid:87)(cid:3) (cid:82)(cid:85)(cid:15)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:87)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:87)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:73)(cid:88)(cid:79)(cid:79)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:37)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:29)6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26 (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:88)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:3) (cid:80)(cid:68)(cid:81)(cid:71)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:82)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:92)(cid:72)(cid:16)(cid:79)(cid:68)(cid:90)(cid:86) subject to a maximum period of four year(cid:86)(cid:17)

(cid:11)4) The mode of election to different bodies, committees and offices including their term, eligibility criteria and (cid:71)(cid:76)(cid:86)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) of members thereof, and other (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

CHAPTER III

THE NATIONAL SPORTS BOARD

Establishment of National Sports (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

5(cid:17) (cid:11)1) The Central Government may, by notification, establish a Board to be known as the National Sports Board, consisting of a Chairperson and such number (cid:82)(cid:73)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)2) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be appointed by the Central Government from amongst persons of ability, integrity and standing who possesses special knowledge or practical experience in the field of public administration, sports governance, sports law and other related fields, on the recommendation of a search-cum-selection committee comprising of such number of persons, having wide experience in public administration, sports administration (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:76)(cid:83)(cid:76)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3) The salary and allowances and the term of office of the Chairperson and other Members of the Board and other terms and conditions of their service, (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)4) The Board shall be a body corporate by the name aforesaid, having perpetual succession and a common seal, with power subject to the provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:15)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)5) The head office of the Board shall be at Delhi and the Board shall establish

its branch offices at such other places as may (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

6(cid:17) The Board shall exercise and perform the following powers and functions

to carry out the provisions of this Act, namely:—

Powers and functions of (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)a) the grant of Board recognition to sports organisations and registration of affiliate units and to suspend or cancel such recognition or registration;

(cid:11)b) to maintain a register of the National Sports Bodies and each of their respective affiliate units in such manner as may be specified by regulations;

(cid:11)(cid:70)(cid:12) to conduct (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:72)(cid:86) on matters specified in section 9;

(cid:11)(cid:71)(cid:12) to constitute an ad hoc administrative body or to direct the concerned

National Sports Body or their affiliate units, as the case may be, to so constitute, as per section 11;

(cid:11)e) to issue guidelines for formulation of the Code of Ethics by the National Sports Bodies;

(cid:11)f) to frame Safe Sports Policy for the protection and safety of women, minor athletes and other classes of persons;

(cid:11)g) maintain a roster of the National Sports Election Panel as per section 16;

No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

(cid:11)h) collaborate with the International Sports Bodies and National Sports Bodies for the development of sports and welfare of athletes in India and to issue guidelines to the National Sports Bodies for ensuring compliance with the international standards and best practices of the Olympic and sports movement;

(cid:11)i) take such measures as may be prescribed, to ensure the protection of

the rights and welfare of athletes and support personnel; and

(cid:11)j(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:54)(cid:87)(cid:68)(cid:73)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17) 7(cid:17) (cid:11)1) The Central Government shall, in consultation with the Board, appoint such officers and other employees as may be necessary for discharging the functions of t(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)2) The officers and other employees of the Board shall discharge their functions under the general superintendence and control of the Chairperson or any other member of the Board to whom powers for exercising such superintendence (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)3) (cid:55)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) conditions of service of the officers and other employees of the Board shall be such (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

CHAPTER IV

THE GOVERNANCE OF RECOGNISED SPORTS ORGANISATIONS

8(cid:17) (cid:11)1) The Board shall have the power to grant Board recognition to any sports Board recognition (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) organisation as a National S(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:17)(cid:3)

(cid:11)2) Any sports organisation desirous of obtaining Board recognition as a National Sports Body under this section shall apply to the Board in such form and (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)3) No sports organisation shall be recognised under sub-section (cid:11)1) unless

such organisation,—

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) is a society registered under the Societies Registration Act, 1860(cid:3)(cid:82)(cid:85)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:53)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72); or

(cid:11)(cid:69)(cid:12) is a not-for-profit company incorporated under section 8 of the

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:27)(cid:21)(cid:17)(cid:3)

(cid:11)(cid:70)(cid:12) is a trust created under the Indian Trusts Act, 1882(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72); and

(cid:11)(cid:71)(cid:12) complies with such other criteria and conditions as may be specified

(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)

(cid:11)4) The Board recognition granted under this section shall be renewed periodically at such intervals and in accordance with such procedure as may be (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)5) All sports organisations recognised as National Sports Bodies by the Central Government before the commencement of this Act, shall be deemed to have Board recognition under this Act and the provisions of this Act shall, mutatis mutandis(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:11)6) All affiliate units of National Sports Bodies shall ensure that they are registered with the Board, subject to such conditions and in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)7) The Board, subject to the prior approval of the Central Government, shall also have the power to recognise sports organisations participating in sports governance, athlete support and welfare, as National Sports Promotion (cid:50)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26 (cid:11)8) The eligibility criteria for Board recognition and the manner of governance and functioning of the National Sports Promotion Organisations shall be such as may be specified by regulations:

Provided that a National Sports Promotion Organisation recognised by the Central Government before the commencement of this Act, shall be deemed to have been recognised as such under this Act and the provisions of this Act shall, mutatis mutandis, apply to such organisation:

Provided further that the Board recognition granted under this sub-section shall be renewed periodically at such intervals and in accordance with such (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

Power of Board to conduct (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:17)

9(cid:17) The Board may, either on its own motion, or in response to complaint received from any person or body on matters affecting the welfare of sportspersons or the development of sports in the country or misuse of public funds, conduct an (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:29)(cid:3)(cid:3)

Provided that no such complaint shall be entertained unless the complainant has exhausted all available remedies with the National Sports Body or (cid:76)(cid:87)(cid:86) affiliate units:

Provided further that the Board may entertain such complaint if it is satisfied that accessing those remedies would result in unnecessary delay or unreasonable (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

Power of Board to suspend or cancel Board recognition(cid:3)(cid:82)(cid:85) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

10(cid:17) (cid:11)1) The Board may, either on its own motion, or on the receipt of a complaint by an aggrieved party, by order, suspend or cancel the Board recognition of a sports organisation as a National Sports Body or registration of an affiliate unit of a National Sports Body, in any of the following circumstances, namely:—

(cid:11)a) the international recognition of the concerned National Sports Body has been suspended or cancelled by the concerned International Sports Body;

(cid:11)b) the concerned affiliate unit has been suspended or disaffiliated by the concerned National Sports Body;

(cid:11)c) the National Sports Body has violated any of the provisions of this Act or the rules or regulations made thereunder, including eligibility criteria or terms and conditions of the Board recognition;

(cid:11)d) the Registrar of Companies or the Registrar of Societies of the concerned sports organisation has reported gross irregularities in the internal functioning or removed the name of the National Sports Body or its affiliate units;

(cid:11)e) the National Sports Body or the affiliate unit has—

(cid:11)i) failed to hold elections for its Executive Committee or has committed gross irregularities in the election procedures thereof; or

(cid:11)ii) failed to publish its annual audited accounts; or

(cid:11)iii) has misused, misapplied or misappropriated any public funds:

Provided that the suspension or disaffiliation referred to in clause (cid:11)a) and (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) shall be co-terminus with the suspension or disaffiliation by the concerned International Sports Body or the National Sports Body, as the case may be, which may be extended by the Board, for reasons to be recorded in writing, for such further (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)

(cid:11)2) Before issuing an order of suspension or cancellation of Board recognition(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Board shall consult the concerned—

No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

(cid:11)a) International Sports Body, where such suspension or cancellation of Board recognition concerns the National Sports Federation or the Regional Sports Federation;

(cid:11)b) National Sports Federation or the Regional Sports Federation, where such suspension or cancellation of registration concerns any affiliate unit,

and upon such consultation, take any of the following measures, namely:—

(cid:11)i) issue an order, directing the National Sports Body or its affiliate unit, to take such action as is appropriate to correct the deficiency and upon compliance, the Board may make a finding of compliance; or

(cid:11)ii) conduct a hearing by giving reasonable opportunity to the parties to (cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:81)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) An appeal against any order of the Board for suspension or cancellation of Board recognition or registration (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

Ad hoc administrative (cid:69)(cid:82)(cid:71)(cid:92)(cid:17) 11(cid:17) (cid:11)1) In the event of loss of the international recognition of a National Sports Body, the normalisation process shall be implemented as per the International Charters and Statutes and the Board s(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:73)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)2) In the absence of the normalisation process referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) on the loss of international recognition of a National Sports Body, or in the event of cancellation or suspension of Board recognition of a National Sports Body under section 10, where the loss of recognition concern—

(cid:11)a) a National Olympic Committee or a National Paralympic Committee, the Board may constitute an ad hoc administrative body in consultation with the International Olympic Committee or the International Paralympic Committee, as the case may be;

(cid:11)b) a National Sports Federation, the Board may, in consultation with the concerned International Federation, wherever applicable, direct the National Olympic Committee to constitute an ad hoc administrative body;

(cid:11)c) a Regional Sports Federation, the Board may in consultation with the concerned International Federation, if any, constitute an ad hoc (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:17)

(cid:11)3) In the event of cancellation or suspension of Board recognition or registration of an affiliate unit of a National Sports Body under section 10,—

(cid:11)a) where the cancellation or suspension of Board recognition or registration, concerns a State sports federation, the Board may direct the concerned National Sports Federation or the Regional Sports Federation; and

(cid:11)b) where the cancellation or suspension of Board recognition or registration, concerns a district sports federation, the Board may direct the concerned State sports federation,

to constitute an ad hoc administrative body consisting of such members as may be determined by the Board in consultation with the National Sports Body or the (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)4) The ad hoc administrative body shall be responsible for administering the concerned sports body or its affiliate units to ensure compliance with the provisions (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)5) The ad hoc administrative body referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall consist of a maximum of five eminent sports administrators, who have previously held the office of a President or a Secretary General or a Treasurer of a National Sports Body or who is or has served as a member of the Executive Committee of the National Olympic Committee, having no past association with the sports discipline or any conflict of interest:

Provided that no person shall be part of more than one ad hoc administrative (cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26

CHAPTER V

CODE OF ETHICS

(cid:38)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:40)(cid:87)(cid:75)(cid:76)(cid:70)(cid:86)(cid:17)(cid:3)

12(cid:17) (cid:11)1) Every National Sports Body shall formulate a Code of Ethics for the members of its Executive Committee and other committees, employees, staff, sponsors, coaches, athletes, officials, members, affiliates and such other relevant (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)2) The Code of Ethics shall establish minimum standards for the ethical and appropriate conduct of the persons (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)3) The Code of Ethics shall be framed in accordance with the Code of Ethics of(cid:3)the International Sports Bodies and in consonance with the applicable laws in (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)4) The Code of Ethics shall provide measures for protection of vulnerable persons against abuse by person in (cid:68)(cid:3)position of trust, responsibility or (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

Explanation(cid:17)—For the purposes of this sub-section, "person in a position of trust" means any person who exercises authority, control or influence over another person, or a person on whom another person is dependent and who is connected or (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:17)(cid:3)

CHAPTER VI

SAFE SPORTS POLICY(cid:3)AND GRIEVANCE REDRESSAL

Safe Sports (cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:17)

13(cid:17) (cid:11)1) The Board shall frame a comprehensive Safe Sports Policy applicable to all activities, events, operations and proceedings conducted by the National (cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)2) The Safe Sports Policy shall include provisions to ensure the protection and safety of women and minor athletes and such other persons as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) Every National Sports Body shall establish an internal grievance redressal mechanism to address the grievances raised by athletes, coaches and other (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:73)(cid:68)(cid:76)(cid:85)(cid:15)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:17)(cid:3)

CHAPTER VII

PRIVILEGES AND DUTIES OF RECOGNISED SPORTS ORGANISATION

14(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)Only a recognised sports organisation shall be eligible to receive grants or(cid:3)any other financial assistance from the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Privileges of recognised sports (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:36)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:53)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:44)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:19)(cid:24)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)

15(cid:17) A recognised sports organisation shall ensure that all its voting members and affiliate units, as applicable, complies with—

Duties of recognised sports (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) the International Charters and Statutes, as applicable, and shall exercise the rights, perform the duties and discharge the functions as specified therein; and

(cid:11)b) the provisions of this Act and the rules and regulations made (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

CHAPTER VIII

NATIONAL SPORTS ELECTION PANEL

National Sports Election Panel and appointment of electoral officer(cid:86)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)(cid:3) 16(cid:17) (cid:11)1) The Central Government shall, on the recommendations of the Board, notify a National Sports Election Panel consisting of such number of persons as it may deem necessary, who are retired Chief Election Commissioner or Election Commissioner or Deputy Election Commissioner or retired State Election (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3) (cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:68)(cid:79)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) of conduct of elections under the Representation of the People Act,(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 (cid:11)2) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall act as electoral officers to oversee the conduct of free and fair elections to the Executive Committees and the (cid:36)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)3) The Board shall maintain a roster of the National Sports Election Panel in

such manner as may be pr(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) The fees and other allowances to be paid to the persons notified under

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be such as m(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)5) The National Sports Bodies may appoint an electoral officer from the National Sports Election Panel to oversee its election process and ensure free and fair elections:

Provided that where the Charter(cid:86) or Statutes of the International Sports Body (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72) appointment of any other person as an electoral officer, the concerned National Sports Body may appoint such other person after furnishing the details, (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)6) Every National Sports Body, having affiliate units, shall prepare an Election Panel for the conduct of free and fair elections of the Executive Committees of their affiliate units, consisting of such number of retired persons as it may deem necessary, having (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72) experience of conduct of elections under the (cid:53)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:72)(cid:82)(cid:83)(cid:79)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)(cid:3)(cid:3)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)

(cid:11)7) Every affiliate unit shall appoint an electoral officer from the roster to be maintained by the National Sports Body, to oversee its election process and ensure (cid:73)(cid:85)(cid:72)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:85)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

CHAPTER IX

NATIONAL SPORTS TRIBUNAL

Constitution of National Sports (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17) 17(cid:17) (cid:11)1) The Central Government shall, by notification, constitute a National Sports Tribunal consisting of a chairperson and two other members, to provide for the (cid:76)(cid:81)(cid:71)(cid:72)(cid:83)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:72)(cid:71)(cid:92)(cid:15)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:16)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)2) The chairperson shall be a person who is or has been, a Judge of the

Supreme Court or the Chief Justice of a High C(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)3) The members shall be persons of eminence in public life with wide

knowledge and experience in spor(cid:87)(cid:86)(cid:15)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

(cid:11)4) The chairperson and the other members of the Tribunal shall be appointed by the Central Government on the recommendations of a Search-cum-Selection Committee consisting of the following members, namely:—

(cid:11)a) the Chief Justice of India or a Supreme Court Judge recommended

by the Chief Justice of India—chairperson;

(cid:11)b) the Secretary to the Government of India in the Ministry of Law and Justice(cid:178)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85);

(cid:11)c) the Secretary to the Government of India in the Department of

Sports(cid:178)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)5) The Search-cum-Selection Committee shall determine the procedure for (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)6) Notwithstanding anything contained in any judgment, order or decree of any court, or in any law for the time being in force, the Search-cum-Selection Committee shall recommend a panel of two names for appointment to the post of chairperson or member, as the case may be, and the Central Government shall take a decision on the recommendations made by that Committee, preferably within three (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)7) No appointment shall be invalid merely by reason of any vacancy or

absence of a member in the Search-cum-Selection (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)(cid:3)

(cid:11)8) The term of office and other conditions of service of chairperson and

members of the Tribunal shall be such as may (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26 (cid:11)9) The Tribunal shall formulate its own procedure for the conduct of its (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:17)

(cid:11)10) All expenses incurred in connection with the Tribunal shall be defrayed out of the Consolidated Fund of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

18(cid:17) (cid:11)1) The Central Government shall remove from office a chairperson or member of the Tribunal who—

(cid:11)a) has been adjudged an insolvent;

Removal of chairperson or members of (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)b) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude;

(cid:11)c) has become physically or mentally incapable of acting as a member;

(cid:11)d(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87) prejudicially his functions as a member; or

(cid:11)e) has so abused his position as to render his continuation in office prejudicial to public interest:

Provided that where the chairperson or member is proposed to be removed on any ground(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)e), he shall be informed of the charges against him and given an opportunity of being heard in respect of (cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2) Notwithstanding anything contained in sub-section (cid:11)1), a member of the Tribunal shall not be removed from his office on the grounds specified therein unless the Chief Justice of India or his nominee judge, on a reference being made to him in this behalf by the Central Government, has on (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72) with such (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17)(cid:3)

Staff of (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

19(cid:17) (cid:11)1) The Central Government shall, in consultation with the Tribunal, appoint such officers and other employees as may be necessary for discharging the (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)2) The officers and other employees of the Tribunal shall discharge their functions under the general superintendence and control of the chairperson or any other member of the Tribunal to whom powers for exercising such superintendence (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)3) (cid:55)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) conditions of service of officers and other employees of the Tribunal shall be such (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

20(cid:17) The Tribunal shall not have jurisdiction to adjudicate the following matters, namely:—

Exclusion of jurisdiction of (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)a) any dispute, or conflict arising during the Olympic Games, Paralympic Games, Commonwealth Games, Asian Games, or any other similar events organised by any International Federations;

(cid:11)b) any dispute falling within the exclusive jurisdiction of—

(cid:11)i) the internal disputes resolution committee of a National Sports Body; or

(cid:11)ii) any other tribunal or court; or

(cid:11)iii) any International Federation; or

(cid:11)iv) the Court of Arbitration for Sports established in Lausanne, Switzerland;

(cid:11)c) doping related disputes, where Disciplinary Panels constituted under

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:21)(cid:17) the National Anti-Doping Act, 2022 have exclusive jurisdiction;

(cid:11)d) any matter in respect of which the International Charters and Statutes (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:88)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13 (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3) be public (cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:81)(cid:87)(cid:86)(cid:17) (cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

21(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) Tribunal shall be deemed to be public servants within the meaning of clause (cid:11)28(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Transfer of (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 22(cid:17) (cid:11)1) All cases under civil jurisdiction falling within the scope of this Act, in which the National Sports Bodies are impleaded as parties and are pending before a District Court or High Court immediately before the constitution of the Tribunal, shall be transferred to the Tribunal on and from such date as may be specified by the (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) The cases transferred to the Tribunal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may be heard and adjudicated from the stage at which such dispute was pending in the concerned Court, or may be heard afresh if the Tribunal deems appropriate after recording the (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

Bar on jurisdiction of a (cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17) 23(cid:17) (cid:49)(cid:82)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81) respect of any matter on which the Tribunal is empowered under this Act to determine and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred on (cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Powers of (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

24(cid:17) (cid:11)1) The Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit, in respect of the following matters, namely:—

(cid:11)a) summoning and enforcing the attendance of any person and

examining him on oath;

(cid:11)b(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)

(cid:11)c) receiving evidence on affidavits;

(cid:23)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)d) calling for any public record or document or a copy of such record or document, from any office, subject to the provisions of sections (cid:20)(cid:21)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:22)(cid:19)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:78)(cid:86)(cid:75)(cid:92)(cid:68)(cid:3)(cid:36)(cid:71)(cid:75)(cid:76)(cid:81)(cid:76)(cid:92)(cid:68)(cid:80)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:30)

(cid:11)e) issuing commissions for the examination of witnesses or documents;

(cid:11)f) reviewing its decisions;

(cid:11)g) dismissing an application for default or deciding it, ex parte;

(cid:11)h) setting aside any order of dismissal of any application for default or

any order passed by it, ex parte; and

(cid:11)i(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)2) Every proceeding before the Tribunal shall be deemed to be a judicial (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:21)(cid:21)(cid:27)(cid:15)(cid:3) (cid:21)(cid:21)(cid:28)(cid:15)(cid:3) (cid:21)(cid:22)(cid:22)(cid:15) 257 and 267 of the (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)3) The Tribunal shall be deemed to be a civil court for the purpose of

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) section 215 of the (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Appeal to (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17) 25(cid:17) (cid:11)1) Unless the International Charters and Statutes provide for appeal before the Court of Arbitration for Sport, an appeal shall lie against any order of the (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:79)(cid:82)(cid:70)(cid:88)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)2) No appeal shall lie against any decision made by the Tribunal with the

consent (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)3) Every appeal under this section shall be preferred within a period of thirty

days from the date of the decision appealed against:

Provided that the Supreme Court may entertain the appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant was prevented by sufficient cause from preferr(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26 26(cid:17) (cid:11)1) An order passed by the Tribunal under this Act shall be executable as a decree of a civil court, and for this purpose, the Tribunal shall have all the powers (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

Orders passed by Tribunal to be executable as a (cid:71)(cid:72)(cid:70)(cid:85)(cid:72)(cid:72)(cid:17)

(cid:11)2) Notwithstanding anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Tribunal may transmit any order made by it to a civil court having local jurisdiction and such civil (cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:70)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

CHAPTER X

USE OF NATIONAL NAMES AND INSIGNIA

Use of national names and (cid:76)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:68)(cid:17)

27(cid:17) (cid:11)1) Any sports organisation desirous of using the word "India" or "Indian" or "National" or any national insignia or symbols in any language in its registered name, operating name, logo or otherwise in its affairs, shall obtain a no-objection certificate from the Central Government for such use:

Provided that a sports organisation other than a recognised sports organisation (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)-section, obtain written consent (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)2) No sports organisation shall use the name "India" or the name of any State or district in India, or conduct any sports trials, tournaments, or events upon the (cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)3) No person or group of persons, either individually or collectively, shall represent or be allowed to represent India or any State or district in India, in any sports trials, tournaments or events of designated sports without an authorisation by (cid:68)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:17)

CHAPTER XI

MISCELLANEOUS

(cid:41)(cid:88)(cid:81)(cid:71)(cid:17)

28(cid:17) (cid:11)1) There shall be constituted a Fund to be called the National Sports Board

Fund and there shall be credited thereto—

(cid:11)a) all grants, fees and charges received by the Board under this Act; and

(cid:11)b) all sums received by the Board from such other sources as may be

decided upon by (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)2) The Fund constituted under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be applied for meeting—

(cid:11)a) the salaries and allowances payable to the Chairperson and Members of the Board and the administrative expenses including the salaries and allowances payable to or in respect of officers and other employees of the Board; and

(cid:11)b) all other expenses for meeting the objects and for the purposes

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Accounts and (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:17)

29(cid:17) (cid:11)1) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Board to the Comptroller and Auditor-Gener(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Board shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has, in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspe(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15 (cid:11)4) The accounts of the Board as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House (cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

30(cid:17) (cid:11)1) The Central Government in consonance with the International Charters and Statutes, may take such measures as may be prescribed, as it considers necessary for the promotion a(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:17)

Measures for promotion and development of (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)

(cid:11)2) The measures referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), may include,—

(cid:11)a) the guiding principles for the conduct of elections by the National

Sports Bodies, including model election rules;

(cid:11)b) the promotion of the welfare and interests of sportspersons;

(cid:11)c) the protection of the data and privacy of sportspersons; and

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:68)(cid:79)(cid:92)(cid:87)(cid:76)(cid:70)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)

31(cid:17) (cid:11)1) The Central Government may, by notification, make rules for carrying Power to make (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17) out the provisions of this Act:

Provided that the Central Government, while making rules under this section, shall take into consideration the International Charters and Statutes, with the objective of ensuring transparency, accountability, and integrity in the management (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) In particular, and without prejudice to the generality of the foregoing

power, such rules may provide for all or any of the following matters, namely:—

(cid:11)a) the relevant affiliations of Regional Sports Federation under

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) of se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)b) the sportspersons of outstanding merit and other categories of persons

under (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 4;

(cid:11)c) the mode of election to different bodies, committees and offices including their term, eligibility criteria (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:76)(cid:86)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) of members (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of section 4;

(cid:11)d) the composition and number of Members of the Board under

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 5;

(cid:11)e) the composition of the search-cum-selection committee under

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of section 5;

(cid:11)f) the salary and allowances, term of office of Chairperson and other Members of the Board and other terms and conditions of their service (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 5;

(cid:11)g) other places in which the Board shall establish its branch offices

under sub(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 5;

(cid:11)h) the measures to be taken by the Board for ensuring protection of the (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) of section 6;

(cid:11)i(cid:12) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)j) of section 6;

(cid:11)j(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86) and conditions of service of the (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) of the Board under (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 7;

(cid:11)k) the conditions and the manner in which affiliate units of the National(cid:3)Sports Bodies shall ensure registration of their affiliate units with (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) of section 8;

(cid:11)l) other persons to be covered by the Safe Sports Policy under

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:30)(cid:3)16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-26 (cid:11)m) manner of maintaining roster of the National Sports Election Panel by the Board under sub(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 16;

(cid:11)n) the fees and other allowances to be paid to the empanelled persons under sub(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of section 16;

(cid:11)o) the term of office and other conditions of service of chairperson and members of Tribunal under s(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) of section 17;

(cid:11)p) (cid:87)(cid:75)(cid:72)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85) terms and conditions of service of the (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)of (cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 19;

(cid:11)q(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 24;

(cid:11)r) the form in which the Board shall prepare annual statement of accounts under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 29;

(cid:11)s) the measures to be taken by the Central Government for the promotion and development of sports under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)t(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Power to make (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

32(cid:17) (cid:11)1) The Board may, with the previous approval of the Central Government, by notification, make regulations consistent with this Act and the rules made thereunder, to carry out the provisions of this Act:

Provided that the Board, while making regulations under this section, shall comply with the International Charter(cid:86) and Statutes, with the objective of ensuring transparency, accountability, and integrity in the management and administration of (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)2) In particular, and without prejudice to the generality of the foregoing

power, such regulations may make provision for—

(cid:11)a) the manner of maintaining register of the National Sports Bodies and (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of section 6;

(cid:11)b) the form, manner and particulars of application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of section 8;

(cid:11)c) other criteria and conditions to be complied by the sports (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 8;

(cid:11)d) the intervals and procedure for renewal of Board recognition under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of section 8;

(cid:11)e) the eligibility criteria for Board recognition of the sports organisation as a National Sports Promotion Organisation, the manner of their governance and functioning and the intervals and procedure for renewal of such recognition under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) of section 8; and

(cid:11)f) any other matter which is to be, or may be, specified by regulations (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Laying of rules, regulations and (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

33. Every rule, regulation and every notification made or issued under this Act shall be laid as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days, which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, regulation or notification or both Houses agree that the rule, regulation or notification should not be made or issued, the rule, regulation or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)No. 11-26] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17 Power to exempt (cid:76)(cid:81)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3) 34(cid:17) (cid:11)1) If the Central Government considers it necessary and expedient so to do in the public interest for the promotion of specific sport disciplines consistent with the spirit of good governance enshrined in the Olympic Charter, it may, in consultation with the Board and the concerned International Sports Body, by notification, direct that subject to such conditions and restrictions, if any, and for such period as may be specified in the notification, all or any of the provisions of this Act or any rule or regulation made thereunder shall not apply to a National (cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:37)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)

(cid:11)2) The Central Government may, by notification, and for reasons to be recorded in writing, relax the eligibility criteria for the members of the Executive Committee, if such person is serving in the executive committee or a similar body of a corresponding International Sports Body or is in the General Body of the (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:50)(cid:79)(cid:92)(cid:80)(cid:83)(cid:76)(cid:70)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:51)(cid:68)(cid:85)(cid:68)(cid:79)(cid:92)(cid:80)(cid:83)(cid:76)(cid:70)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)(cid:3)

35(cid:17) (cid:11)1) The Central Government may, from time to time, give such directions as it may think fit, to the Board or any other person or entity for the efficient (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

Power to issue directions and impose restrictions in (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:17) (cid:11)2) The Central Government may, by an order, impose reasonable restrictions on the participation of any national team of a concerned sport in international sports competitions or participation of any individual in the activities of the national sports, under extraordinary circumstances and in the interest of national (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:17)(cid:3)

36(cid:17) No suit, prosecution or other legal proceeding shall lie against any Protection of action taken in (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:17) (cid:48)ember(cid:3) of the Board or(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73) a National Sports Body or the Tribunal or(cid:3) any (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) employee of such authorities or any other person or authority(cid:3) for anything which has been done or is intended to be done in good faith under this (cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

37(cid:17) (cid:11)1) The National Sports Bodies shall primarily be guided by the

International Charters and Statutes in the governance of (cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:17)(cid:3)

Conflicts with International Charters and (cid:54)(cid:87)(cid:68)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:17) (cid:11)2) In the event of any conflict between a provision of this Act and the International Charters and Statutes, the Central Government may, after consulting the Board and the concerned International Sports Body as may be deemed (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:68)(cid:3)(cid:70)(cid:79)(cid:68)(cid:85)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:17)

Power to remove (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 38(cid:17) (cid:11)1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may appear to it to be necessary, for removing the difficulty:

Provided that no order shall be made under this section after the expiry of a

period of five years from the date of commencement of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2) Every order made under this section shall be laid, as soon as may be after

it is made, before each House of (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-28 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

21st August, 2025 and is hereby published for general information:—

THE INDIAN PORTS ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:26)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[21st August,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to consolidate the law relating to ports, promote integrated port development, facilitate ease of doing business and ensure the optimum utilisation of India's coastline; establish and empower State Maritime (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:3445)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3) establish the Maritime State Development Council for fostering structured growth and development of the port sector; provide for the management of pollution, disaster, emergencies, security, safety, navigation, and data at ports; ensure compliance with India's obligations under international instruments to which it is a party; take measures (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) the redressal of port-related disputes; and address matters connected (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:40)(cid:47)(cid:44)(cid:48)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3)

1(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17) (cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:15)(cid:3)

(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)2 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)2(cid:12) (cid:44)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:54)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:178)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3) (cid:11)i(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)

(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)ii(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:30)

(cid:11)iii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:85)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:81)(cid:72)(cid:79)(cid:86)(cid:3)(cid:79)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)iv(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)v(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:86)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)

(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:178)

(cid:11)i(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:85)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:81)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)

(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:30)(cid:3)

(cid:11)ii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87) (cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:85)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:49)(cid:68)(cid:89)(cid:92)(cid:15)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:38)(cid:82)(cid:68)(cid:86)(cid:87)(cid:3) (cid:42)(cid:88)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:80)(cid:86)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:36)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:41)(cid:82)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)iii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:85)(cid:17)

2(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:178)

(cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)a(cid:12) (cid:179)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:179)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:178)

(cid:11)i(cid:12) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:178)

(cid:11)A(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)B(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)ii(cid:12) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:82)(cid:73)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:179)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:51)(cid:82)(cid:85)(cid:87)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)

(cid:11)d(cid:12) (cid:179)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:30)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:27)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:17)(cid:3)

(cid:11)e(cid:12) (cid:179)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:82)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:55)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:54)(cid:75)(cid:72)(cid:79)(cid:73)(cid:15)(cid:3) (cid:40)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:40)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:61)(cid:82)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:61)(cid:82)(cid:81)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:179)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:15) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)g(cid:12)(cid:3)(cid:179)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:82)(cid:85)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)h(cid:12) (cid:179)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:30)

(cid:11)i(cid:12) (cid:179)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)j(cid:12) (cid:179)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:69)(cid:82)(cid:68)(cid:87)(cid:86)(cid:15)(cid:3) (cid:87)(cid:68)(cid:70)(cid:78)(cid:79)(cid:72)(cid:15) (cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3) (cid:69)(cid:82)(cid:76)(cid:79)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:74)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:83)(cid:88)(cid:80)(cid:83)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:79)(cid:79)(cid:72)(cid:85)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:68)(cid:85)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3) (cid:79)(cid:76)(cid:73)(cid:72)(cid:16)(cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:83)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:86)(cid:15)(cid:3) (cid:85)(cid:76)(cid:74)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:76)(cid:79)(cid:86)(cid:15)(cid:3) (cid:73)(cid:82)(cid:74)(cid:3) (cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:79)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:83)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:79)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:85)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3) (cid:69)(cid:88)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:91)(cid:72)(cid:86)(cid:15)(cid:3) (cid:79)(cid:68)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:86)(cid:15)(cid:3) (cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:74)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:78)(cid:76)(cid:81)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:86)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:88)(cid:79)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:179)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)l(cid:12) (cid:179)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:30)(cid:3)

(cid:11)m(cid:12) (cid:179)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)n(cid:12) (cid:179)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:3)(cid:3)

(cid:11)o(cid:12) (cid:179)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)

(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:30)(cid:3)

(cid:11)p(cid:12) (cid:179)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:79)(cid:82)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:73)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:92)(cid:86)(cid:76)(cid:71)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:69)(cid:82)(cid:85)(cid:81)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:90)(cid:68)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)q(cid:12) (cid:179)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:30)(cid:3)

(cid:11)r(cid:12) (cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:180)(cid:3)(cid:82)(cid:85)(cid:3)(cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:180)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:30)(cid:3)

(cid:11)s(cid:12) (cid:179)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:177)(cid:177)

(cid:11)i(cid:12) (cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:15)(cid:3)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)ii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:72)(cid:85)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:87)(cid:74)(cid:68)(cid:74)(cid:72)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:30)(cid:3)(cid:3)(cid:3)4 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)t(cid:12) (cid:179)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)u(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:92)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:85)(cid:3)(cid:92)(cid:68)(cid:85)(cid:71)(cid:15) (cid:86)(cid:75)(cid:76)(cid:83)(cid:3) (cid:69)(cid:85)(cid:72)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:92)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:69)(cid:88)(cid:81)(cid:78)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:70)(cid:68)(cid:83)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:77)(cid:72)(cid:87)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:82)(cid:68)(cid:71)(cid:86)(cid:87)(cid:72)(cid:68)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:76)(cid:81)(cid:74)(cid:79)(cid:72)(cid:3) (cid:69)(cid:88)(cid:82)(cid:92)(cid:3) (cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:85)(cid:80)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:85)(cid:72)(cid:16)(cid:73)(cid:88)(cid:72)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:90)(cid:68)(cid:85)(cid:72)(cid:75)(cid:82)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:85)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:81)(cid:72)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:85)(cid:72)(cid:70)(cid:92)(cid:70)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)v(cid:12)(cid:3)(cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:90)(cid:68)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74) (cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:68)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:72)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3)(cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)w(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:82)(cid:88)(cid:81)(cid:71)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:30)(cid:3)

(cid:11)x(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)(cid:3)

(cid:11)y(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:30)(cid:3)

(cid:11)z(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:70)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:25)(cid:30)(cid:3)

(cid:11)za(cid:12)(cid:3) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:88)(cid:86)(cid:72)(cid:85)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3)

(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:30)(cid:3)

(cid:11)zb(cid:12)(cid:3)(cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)i(cid:12) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)

(cid:71)(cid:72)(cid:80)(cid:82)(cid:79)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)

(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:85)(cid:68)(cid:76)(cid:79)(cid:90)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:85)(cid:82)(cid:68)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:76)(cid:71)(cid:74)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:69)(cid:68)(cid:81)(cid:78)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)

(cid:11)ii(cid:12) (cid:85)(cid:72)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:85)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:85)(cid:72)(cid:71)(cid:74)(cid:76)(cid:81)(cid:74)(cid:30)

(cid:11)iii(cid:12) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)

(cid:11)iv(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:68)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)

(cid:11)v(cid:12) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:85)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:78)(cid:86)(cid:15)(cid:3)(cid:70)(cid:85)(cid:88)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:30)(cid:3)

(cid:11)vi(cid:12) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)vii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)zc(cid:12)(cid:3) (cid:179)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)zd(cid:12)(cid:3)(cid:179)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)ze(cid:12)(cid:3)(cid:179)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:81)(cid:72)(cid:91)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)zf(cid:12)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:178)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 (cid:11)i(cid:12) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:82)(cid:85)(cid:76)(cid:86)(cid:80)(cid:15)(cid:3) (cid:86)(cid:68)(cid:69)(cid:82)(cid:87)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:86)(cid:87)(cid:82)(cid:90)(cid:68)(cid:90)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3) (cid:76)(cid:79)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:80)(cid:76)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:15)

(cid:68)(cid:86)(cid:92)(cid:79)(cid:88)(cid:80)(cid:3)(cid:86)(cid:72)(cid:72)(cid:78)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:83)(cid:76)(cid:85)(cid:68)(cid:70)(cid:92)(cid:15)(cid:3)(cid:68)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:85)(cid:82)(cid:69)(cid:69)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:76)(cid:79)(cid:73)(cid:72)(cid:85)(cid:68)(cid:74)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)ii(cid:12) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:75)(cid:82)(cid:86)(cid:87)(cid:76)(cid:79)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:79)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)zg(cid:12)(cid:3)(cid:179)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3)

(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)zh(cid:12)(cid:3) (cid:179)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)

(cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:30)(cid:3)(cid:3)

(cid:11)zi(cid:12)(cid:3)(cid:179)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)

(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:30)(cid:3)

(cid:11)zj(cid:12)(cid:3)(cid:179)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:81)(cid:72)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:75)(cid:76)(cid:83)(cid:15)(cid:3) (cid:69)(cid:82)(cid:68)(cid:87)(cid:15)(cid:3) (cid:86)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3) (cid:73)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:72)(cid:85)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:86)(cid:72)(cid:80)(cid:76)(cid:16)(cid:86)(cid:88)(cid:69)(cid:80)(cid:72)(cid:85)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:75)(cid:92)(cid:71)(cid:85)(cid:82)(cid:73)(cid:82)(cid:76)(cid:79)(cid:86)(cid:15)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:71)(cid:76)(cid:86)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:86)(cid:15)(cid:3) (cid:68)(cid:80)(cid:83)(cid:75)(cid:76)(cid:69)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:86)(cid:15)(cid:3) (cid:90)(cid:76)(cid:81)(cid:74)(cid:16)(cid:76)(cid:81)(cid:16)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3) (cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:86)(cid:15)(cid:3) (cid:83)(cid:79)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:86)(cid:15)(cid:3) (cid:69)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3) (cid:79)(cid:76)(cid:74)(cid:75)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:80)(cid:82)(cid:69)(cid:76)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:71)(cid:85)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:80)(cid:82)(cid:69)(cid:76)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:88)(cid:79)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:17)(cid:3)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3) (cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:58)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72) (cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:3)

(cid:48)(cid:36)(cid:53)(cid:44)(cid:55)(cid:44)(cid:48)(cid:40)(cid:3)(cid:54)(cid:55)(cid:36)(cid:55)(cid:40)(cid:3)(cid:39)(cid:40)(cid:57)(cid:40)(cid:47)(cid:50)(cid:51)(cid:48)(cid:40)(cid:49)(cid:55)(cid:3)(cid:38)(cid:50)(cid:56)(cid:49)(cid:38)(cid:44)(cid:47)(cid:3)

(cid:40)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) 3(cid:17) (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)ex officio(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:90)(cid:68)(cid:92)(cid:86)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:16)(cid:76)(cid:81)(cid:16)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:30)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:16)(cid:76)(cid:81)(cid:16)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:88)(cid:71)(cid:88)(cid:70)(cid:75)(cid:72)(cid:85)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:49)(cid:68)(cid:89)(cid:92)(cid:3) (cid:71)(cid:72)(cid:68)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)(cid:3)

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:38)(cid:82)(cid:68)(cid:86)(cid:87)(cid:3) (cid:42)(cid:88)(cid:68)(cid:85)(cid:71)(cid:3) (cid:71)(cid:72)(cid:68)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)(cid:3)

(cid:11)f(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15) (cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:90)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:81)(cid:89)(cid:76)(cid:87)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)

(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)

(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)5(cid:12) (cid:49)(cid:82)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:80)(cid:88)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)

(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)6(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)6 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

4(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

5(cid:17) (cid:49)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:80)(cid:72)(cid:85)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:57)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15) (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:11)b(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:85)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:80)(cid:72)(cid:85)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3)

6(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:178)

(cid:41)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:11)a(cid:12) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:81)(cid:15)(cid:178)

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:70)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:88)(cid:87)(cid:82)(cid:85)(cid:92) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:3)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:76)(cid:89)(cid:72)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:30)(cid:3)(cid:3)

(cid:11)ii(cid:12) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:90)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)iii(cid:12) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:85)(cid:82)(cid:68)(cid:71)(cid:15)(cid:3) (cid:85)(cid:68)(cid:76)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:90)(cid:68)(cid:92)(cid:86)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:83)(cid:76)(cid:83)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:92)(cid:82)(cid:85)(cid:30)(cid:3)(cid:3)

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:71)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)v(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)i(cid:12) (cid:87)(cid:82)(cid:3) (cid:68)(cid:71)(cid:89)(cid:76)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:30)(cid:3)

(cid:11)ii(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:11)A(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:88)(cid:83)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:30)(cid:3)

(cid:11)B(cid:12) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:86)(cid:87)(cid:88)(cid:71)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:86)(cid:72)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:30)(cid:3)(cid:3)

(cid:11)C(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:30)

(cid:11)c(cid:12) (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)

(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:87)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:79)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:82)(cid:74)(cid:76)(cid:86)(cid:87)(cid:76)(cid:70)(cid:86)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:80)(cid:88)(cid:79)(cid:87)(cid:76)(cid:16)(cid:80)(cid:82)(cid:71)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:82)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:82)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7 (cid:40)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) 7(cid:17) (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:42)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) 8(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87) (cid:69)(cid:92)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:39)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) 9(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:51)(cid:50)(cid:53)(cid:55)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:51)(cid:50)(cid:53)(cid:55)(cid:3)(cid:47)(cid:44)(cid:48)(cid:44)(cid:55)(cid:54)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3) 10(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)b(cid:12) (cid:68)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:29)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3)

(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)i(cid:12) (cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:82)(cid:88)(cid:86)

(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)ii(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)iii(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

11(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:29)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)

(cid:49)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:17)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:85)(cid:82)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:85)(cid:80)(cid:86)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)(cid:3)(cid:3)

12(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:86)(cid:82) (cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:36)(cid:71)(cid:75)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) (cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:72)(cid:81)(cid:71)(cid:72)(cid:68)(cid:89)(cid:82)(cid:88)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:71)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:57)(cid:3)

(cid:54)(cid:55)(cid:36)(cid:55)(cid:40)(cid:3)(cid:48)(cid:36)(cid:53)(cid:44)(cid:55)(cid:44)(cid:48)(cid:40)(cid:3)(cid:37)(cid:50)(cid:36)(cid:53)(cid:39)(cid:54)(cid:3)

(cid:40)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3) 13(cid:17) (cid:11)1(cid:12)(cid:3) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:75)(cid:76)(cid:85)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:29)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:29)(cid:3)8 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:70)(cid:87)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:72)(cid:85)(cid:83)(cid:72)(cid:87)(cid:88)(cid:68)(cid:79) (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:81)(cid:3)(cid:86)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:15)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)(cid:3)

(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:3)

14(cid:17) (cid:11)1(cid:12)(cid:3)(cid:50)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:22)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:86)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)

(cid:87)(cid:82)(cid:3)(cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)c(cid:12) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)

(cid:86)(cid:82)(cid:79)(cid:72)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:36)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:86)(cid:15)(cid:3)(cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71) (cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:76)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:69)(cid:92)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:86)(cid:88)(cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:76)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:41)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

15(cid:17) (cid:11)1(cid:12)(cid:3) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72) (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)

(cid:11)b(cid:12) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)

(cid:11)c(cid:12) (cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:71)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:68)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)g(cid:12) (cid:73)(cid:76)(cid:91)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:30)

(cid:11)h(cid:12) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)i(cid:12) (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:70)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)j(cid:12) (cid:68)(cid:71)(cid:89)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)l(cid:12) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)

(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 (cid:11)m(cid:12) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)

(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:87)(cid:86) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:3)

(cid:36)(cid:39)(cid:45)(cid:56)(cid:39)(cid:44)(cid:38)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:50)(cid:41)(cid:3)(cid:39)(cid:44)(cid:54)(cid:51)(cid:56)(cid:55)(cid:40)(cid:54)(cid:3)

(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:86)(cid:17)(cid:3) 16(cid:17) (cid:11)1(cid:12)(cid:3) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3) (cid:68)(cid:3) (cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72) (cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:85)(cid:69)(cid:76)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:36)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3) (cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81) (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:29)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:76)(cid:83)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74) (cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:71)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3) (cid:20)(cid:28)(cid:19)(cid:27)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3) (cid:87)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:87)(cid:87)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)

(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:68)(cid:87)(cid:75)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:76)(cid:87)(cid:81)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 17(cid:17) (cid:49)(cid:82)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:80)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:3)

(cid:51)(cid:50)(cid:53)(cid:55)(cid:3)(cid:50)(cid:41)(cid:41)(cid:44)(cid:38)(cid:40)(cid:53)(cid:54)(cid:3)

18(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:68)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:36)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)5(cid:12) (cid:36)(cid:79)(cid:79)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)(cid:3)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) (cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

19(cid:17) (cid:11)1(cid:12)(cid:3)(cid:54)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87) (cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)

(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:89)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:76)(cid:81)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:68)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3) (cid:68)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:85)(cid:72)(cid:90)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:73)(cid:76)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:70)(cid:88)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:88)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:68)(cid:85)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:82)(cid:83)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:74)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)

(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:72)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:75)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:17)(cid:3)

20(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86) (cid:82)(cid:90)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)

(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:72)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3)(cid:90)(cid:85)(cid:72)(cid:70)(cid:78)(cid:15)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:85)(cid:83)(cid:79)(cid:88)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:81)(cid:86)(cid:82)(cid:79)(cid:71)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:78)(cid:72)(cid:83)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86) (cid:82)(cid:73)(cid:3)(cid:78)(cid:72)(cid:72)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:88)(cid:81)(cid:86)(cid:82)(cid:79)(cid:71)(cid:17)(cid:3)

(cid:11)5(cid:12) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:15)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:179)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:85)(cid:72)(cid:70)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3) (cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:15)(cid:3)(cid:69)(cid:88)(cid:81)(cid:78)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:81)(cid:88)(cid:76)(cid:86)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

21(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)

(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:71)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3) (cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:41)(cid:82)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3) 22(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:75)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:72)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:88)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:82)(cid:92)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71) (cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3)(cid:79)(cid:76)(cid:73)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:82)(cid:92)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:88)(cid:81)(cid:75)(cid:82)(cid:82)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3) 23(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86) (cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:88)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3) (cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:49)(cid:82)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

24(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:83)(cid:68)(cid:81)(cid:72)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:74)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3) (cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:72) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:68)(cid:81)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:86)(cid:72)(cid:68)(cid:73)(cid:68)(cid:85)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:74)(cid:16)(cid:69)(cid:82)(cid:82)(cid:78)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:15)(cid:3)(cid:83)(cid:68)(cid:83)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:72)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:76)(cid:74)(cid:81)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:73)(cid:73)(cid:76)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:58)(cid:75)(cid:72)(cid:81)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:74)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:85)(cid:82)(cid:78)(cid:72)(cid:81)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)

(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:78)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:70)(cid:82)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:93)(cid:82)(cid:81)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)b(cid:12) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:17)

(cid:11)5(cid:12) (cid:58)(cid:75)(cid:72)(cid:81)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:74)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:85)(cid:82)(cid:78)(cid:72)(cid:81)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)

(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:78)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:178)(cid:3)12 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:85)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:74)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:44)(cid:81)(cid:71)(cid:72)(cid:80)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:17)(cid:3)

25(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:71)(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3)(cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)

(cid:54)(cid:36)(cid:41)(cid:40)(cid:55)(cid:60)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:38)(cid:50)(cid:49)(cid:54)(cid:40)(cid:53)(cid:57)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:50)(cid:41)(cid:3)(cid:51)(cid:50)(cid:53)(cid:55)(cid:54)

(cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

26(cid:17) (cid:11)1(cid:12)(cid:3)(cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:15)(cid:3)(cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:82)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:76)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:68)(cid:85)(cid:73)(cid:3) (cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:76)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:77)(cid:88)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:82)(cid:86)(cid:86)(cid:15)(cid:3) (cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:92)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:58)(cid:68)(cid:85)(cid:83)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3)

27(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:81)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3)(cid:90)(cid:68)(cid:85)(cid:83)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:68)(cid:86)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:85)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:90)(cid:68)(cid:85)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:87)(cid:3)(cid:74)(cid:82)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:86)(cid:82)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)(cid:3)

(cid:48)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:17)(cid:3)

28(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:79)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:76)(cid:85)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:17)(cid:3)

29(cid:17) (cid:11)1(cid:12)(cid:3)(cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:79)(cid:82)(cid:82)(cid:86)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:68)(cid:86)(cid:87)(cid:72)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3) (cid:72)(cid:87)(cid:70)(cid:17)(cid:3)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)b(cid:12) (cid:79)(cid:76)(cid:73)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:86)(cid:87)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:79)(cid:82)(cid:82)(cid:86)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:71)(cid:85)(cid:76)(cid:73)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)

(cid:69)(cid:88)(cid:82)(cid:92)(cid:86)(cid:15)(cid:3)(cid:69)(cid:72)(cid:68)(cid:70)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:80)(cid:68)(cid:85)(cid:78)(cid:86)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)c(cid:12) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:68)(cid:85)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)d(cid:12) (cid:71)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)

(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13 (cid:11)e(cid:12) (cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:75)(cid:88)(cid:79)(cid:79)(cid:15)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:16)(cid:80)(cid:68)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:74)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:49)(cid:82)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:68)(cid:85)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82) (cid:75)(cid:76)(cid:86)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:73)(cid:87)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)3(cid:12) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:74)(cid:85)(cid:68)(cid:89)(cid:72)(cid:15)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:80)(cid:82)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:76)(cid:79)(cid:3)(cid:82)(cid:85) (cid:75)(cid:72)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:76)(cid:87)(cid:70)(cid:75)(cid:15)(cid:3)(cid:87)(cid:68)(cid:85)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:81)(cid:15)(cid:3)(cid:71)(cid:68)(cid:80)(cid:80)(cid:68)(cid:85)(cid:15)(cid:3)(cid:87)(cid:88)(cid:85)(cid:83)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:76)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:88)(cid:86)(cid:87)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)(cid:3)(cid:3)

30(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15) (cid:70)(cid:85)(cid:72)(cid:72)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:90)(cid:72)(cid:72)(cid:83)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3)(cid:79)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)

(cid:56)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:79)(cid:82)(cid:86)(cid:87)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)(cid:3) 31(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:178)(cid:3)

(cid:44)(cid:81)(cid:77)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3) (cid:11)a(cid:12) (cid:71)(cid:76)(cid:86)(cid:87)(cid:88)(cid:85)(cid:69)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:69)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:74)(cid:72)(cid:82)(cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)

(cid:68)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)b(cid:12) (cid:86)(cid:76)(cid:81)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:88)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:76)(cid:86)

(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:16)(cid:83)(cid:82)(cid:86)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)c(cid:12) (cid:71)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:17)

32(cid:17) (cid:11)1(cid:12)(cid:3)(cid:49)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)

(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:15)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:88)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)

(cid:83)(cid:85)(cid:82)(cid:70)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:74)(cid:82)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)

(cid:48)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)b(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)

(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:81)(cid:86)(cid:90)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3) (cid:80)(cid:68)(cid:81)(cid:82)(cid:72)(cid:88)(cid:89)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3) 33(cid:17) (cid:36)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:70)(cid:82)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:81)(cid:82)(cid:72)(cid:88)(cid:89)(cid:85)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3) (cid:71)(cid:76)(cid:86)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3) (cid:87)(cid:72)(cid:80)(cid:83)(cid:82)(cid:85)(cid:68)(cid:85)(cid:76)(cid:79)(cid:92)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:73)(cid:73)(cid:15)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:68)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:87)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)(cid:3)(cid:3)

Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:85)(cid:88)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:75)(cid:76)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:85)(cid:72)(cid:90)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:17)(cid:3)

34(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)14 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:80)(cid:82)(cid:89)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:15)(cid:3)(cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:76)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3)(cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:86)(cid:15)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:71)(cid:82)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:70)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:70)(cid:87) (cid:86)(cid:87)(cid:82)(cid:90)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3)(cid:74)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:88)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86) (cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:69)(cid:88)(cid:81)(cid:78)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:76)(cid:81)(cid:74)

(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)g(cid:12) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:70)(cid:75)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)h(cid:12) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:16)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)

(cid:71)(cid:82)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)i(cid:12) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:89)(cid:68)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:81)(cid:72)(cid:90)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)

(cid:11)j(cid:12) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:76)(cid:86)(cid:88)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:76)(cid:71)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:15)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:82)(cid:70)(cid:78)

(cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:86)(cid:72)(cid:68)(cid:73)(cid:68)(cid:85)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:89)(cid:76)(cid:86)(cid:76)(cid:87)(cid:82)(cid:85)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)l(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:86)(cid:72)(cid:68)(cid:73)(cid:68)(cid:85)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:182)(cid:3) (cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:16)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)

(cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)

(cid:70)(cid:82)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)(cid:3)

Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:179)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3) (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:40)(cid:57)(cid:40)(cid:49)(cid:55)(cid:44)(cid:50)(cid:49)(cid:15)(cid:3)(cid:38)(cid:50)(cid:49)(cid:55)(cid:36)(cid:44)(cid:49)(cid:48)(cid:40)(cid:49)(cid:55)(cid:3)(cid:50)(cid:41)(cid:3)(cid:51)(cid:50)(cid:47)(cid:47)(cid:56)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:53)(cid:40)(cid:54)(cid:51)(cid:50)(cid:49)(cid:54)(cid:40)(cid:3)

(cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

35(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:179)(cid:37)(cid:68)(cid:79)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3) (cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3) (cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79) (cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:75)(cid:76)(cid:83)(cid:86)(cid:182)(cid:3) (cid:37)(cid:68)(cid:79)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3) (cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:72)(cid:71)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:179)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3) (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:88)(cid:72)(cid:86)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:81)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:83)(cid:76)(cid:79)(cid:79)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:72)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:85)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:75)(cid:16)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3)(cid:71)(cid:88)(cid:86)(cid:87)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:78)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:90)(cid:72)(cid:72)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)(cid:3)

(cid:11)c(cid:12) (cid:179)(cid:48)(cid:36)(cid:53)(cid:51)(cid:50)(cid:47)(cid:3)(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:51)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:22)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:51)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:27)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:179)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:15)(cid:3) (cid:73)(cid:79)(cid:82)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85) (cid:80)(cid:82)(cid:69)(cid:76)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15 (cid:11)e(cid:12) (cid:179)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3) (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:88)(cid:72)(cid:86)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:70)(cid:82)(cid:83)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:81)(cid:81)(cid:72)(cid:91)(cid:72)(cid:86)(cid:3)(cid:44)(cid:15)(cid:3)(cid:44)(cid:44)(cid:15)(cid:3)(cid:44)(cid:57)(cid:15)(cid:3)(cid:57)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:57)(cid:44)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:36)(cid:53)(cid:51)(cid:50)(cid:47)(cid:3)(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:68)(cid:79)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:53)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 36(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:36)(cid:81)(cid:81)(cid:72)(cid:91)(cid:72)(cid:86)(cid:3) (cid:44)(cid:15)(cid:3) (cid:44)(cid:44)(cid:15)(cid:3) (cid:44)(cid:57)(cid:15)(cid:3) (cid:57)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:57)(cid:44)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:36)(cid:53)(cid:51)(cid:50)(cid:47)(cid:3)(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:68)(cid:79)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3) (cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3) (cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:179)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:92)(cid:83)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:81)(cid:82)(cid:85)(cid:80)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:81)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:76)(cid:93)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:72)(cid:82)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:92)(cid:83)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 37(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72) (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:21)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:86)(cid:17)(cid:3) 38(cid:17) (cid:11)1(cid:12)(cid:3)(cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:69)(cid:82)(cid:88)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3) 39(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:69)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81) (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:39)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:17)(cid:3) 40(cid:17) (cid:11)1(cid:12)(cid:3) (cid:54)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:17)(cid:3) 41(cid:17) (cid:11)1(cid:12)(cid:3) (cid:36)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:79)(cid:72)(cid:89)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)(cid:3)(cid:3)

(cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)(cid:3) 42(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:89)(cid:68)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)16 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73) (cid:70)(cid:75)(cid:72)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:70)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)(cid:3)

43(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:83)(cid:79)(cid:82)(cid:68)(cid:71)(cid:72)(cid:71)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:48)(cid:68)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:71)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:48)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

44(cid:17) (cid:11)1(cid:12)(cid:3)(cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85) (cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:81)(cid:86) (cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

(cid:27)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:17)(cid:3) Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:70)(cid:82)(cid:68)(cid:86)(cid:87)(cid:68)(cid:79)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:82)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:85)(cid:76)(cid:81)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:68)(cid:71)(cid:77)(cid:68)(cid:70)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:75)(cid:68)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:15)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:81)(cid:72)(cid:3) (cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:55)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:54)(cid:75)(cid:72)(cid:79)(cid:73)(cid:15)(cid:3) (cid:40)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:40)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:61)(cid:82)(cid:81)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:61)(cid:82)(cid:81)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)(cid:3)

45(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)

(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:59)(cid:3)

(cid:47)(cid:40)(cid:57)(cid:60)(cid:3)(cid:50)(cid:41)(cid:3)(cid:41)(cid:40)(cid:40)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:50)(cid:55)(cid:43)(cid:40)(cid:53)(cid:3)(cid:38)(cid:43)(cid:36)(cid:53)(cid:42)(cid:40)(cid:54)

46(cid:17) (cid:55)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)

(cid:47)(cid:72)(cid:89)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:69)(cid:92)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3) (cid:82)(cid:85) (cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:72)(cid:85)(cid:86)(cid:3)in lieu(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:178)(cid:3)

(cid:11)i(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)

(cid:11)ii(cid:12) (cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:74)(cid:82)(cid:30)

(cid:11)iii(cid:12) (cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:30)

(cid:11)iv(cid:12) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:30)

(cid:11)v(cid:12) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)

(cid:11)vi(cid:12) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:79)(cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:71)(cid:77)(cid:82)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)

(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)vii(cid:12) (cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:80)(cid:69)(cid:68)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:70)(cid:85)(cid:72)(cid:90)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:30)(cid:3)

(cid:11)viii(cid:12) (cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

(cid:11)ix(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:76)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:30)

(cid:11)x(cid:12) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)

(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:68)(cid:70)(cid:75)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)xi(cid:12) (cid:86)(cid:87)(cid:72)(cid:89)(cid:72)(cid:71)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)

(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)xii(cid:12) (cid:90)(cid:75)(cid:68)(cid:85)(cid:73)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:80)(cid:88)(cid:85)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:30)

(cid:11)xiii(cid:12) (cid:83)(cid:76)(cid:79)(cid:82)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:85)(cid:87)(cid:75)(cid:3)(cid:75)(cid:76)(cid:85)(cid:72)(cid:30)

(cid:11)xiv(cid:12) (cid:87)(cid:82)(cid:90)(cid:68)(cid:74)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)xv(cid:12) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:73)(cid:85)(cid:82)(cid:81)(cid:87)(cid:3)(cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:30)

(cid:11)b(cid:12) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)c(cid:12) (cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:17)(cid:3) 47(cid:17) (cid:11)1(cid:12)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:178)

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)ii(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:30)(cid:3)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:91)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3) (cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)

(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)

(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:81)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:11)5(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:85)(cid:72)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3) 48(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85) (cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)in lieu(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:30)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:30)

(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)

(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)18 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:50)(cid:90)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:17)(cid:3)

49(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:15)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:39)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3)

50(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86) (cid:68)(cid:85)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85) (cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:78)(cid:72)(cid:72)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:82)(cid:79)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:85)(cid:83)(cid:79)(cid:88)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:72)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:85)(cid:83)(cid:79)(cid:88)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3) (cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3) (cid:88)(cid:81)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:81)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3) (cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)(cid:3)

(cid:42)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:16)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

51(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:16)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85) (cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

52(cid:17) (cid:11)1(cid:12)(cid:3)(cid:49)(cid:82)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:48)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:72)(cid:80)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:16)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:20)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:89)(cid:68)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:82)(cid:90)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:72)(cid:68)(cid:87)(cid:75)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:11)3(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:59)(cid:3)

(cid:51)(cid:40)(cid:49)(cid:36)(cid:47)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:51)(cid:53)(cid:50)(cid:38)(cid:40)(cid:39)(cid:56)(cid:53)(cid:40)(cid:54)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

53(cid:17) (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:76)(cid:73)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:15)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19 Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)(cid:3)

54(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)

(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:82)(cid:85)(cid:17)(cid:3) (cid:11)2(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:15)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:86)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)5(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)(cid:3)

55(cid:17) (cid:49)(cid:82)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:45)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72) (cid:38)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) (cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

56(cid:17) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72) (cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:39)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3) (cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)(cid:3)(cid:3)

57(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:178)

(cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:3) (cid:11)a(cid:12) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:86)

(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:68)(cid:79)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)b(cid:12) (cid:82)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)c(cid:12) (cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:82)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)

(cid:69)(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:17)(cid:3) 58(cid:17) (cid:36)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)(cid:3)

(cid:53)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3) 59(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86) (cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3) 60(cid:17) (cid:58)(cid:75)(cid:72)(cid:81)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:15)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:15)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:17)20 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:17)(cid:3)

61(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85) (cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:19)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3) (cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:90)(cid:75)(cid:82)(cid:15)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:51)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

62(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:82)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86) (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:75)(cid:68)(cid:71)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:75)(cid:76)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

63(cid:17) (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3)(cid:90)(cid:72)(cid:79)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86) (cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:76)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)(cid:3)

Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:179)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:16)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72) (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:68)(cid:3) (cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:3)

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)(cid:3)

(cid:11)b(cid:12) (cid:179)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:17)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:59)(cid:44)(cid:3)

(cid:48)(cid:44)(cid:54)(cid:38)(cid:40)(cid:47)(cid:47)(cid:36)(cid:49)(cid:40)(cid:50)(cid:56)(cid:54)(cid:3)

(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3)

64(cid:17) (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:68)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:79)(cid:68)(cid:86)(cid:87)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:82)(cid:86)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:178)

(cid:11)a(cid:12) (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21 (cid:11)b(cid:12) (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85) (cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)c(cid:12) (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3) (cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:91)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:85)(cid:76)(cid:71)(cid:74)(cid:72)(cid:17)(cid:3)

65(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:75)(cid:82)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:81)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:81)(cid:82)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:75)(cid:82)(cid:76)(cid:86)(cid:87)(cid:15)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:79)(cid:68)(cid:74)(cid:15)(cid:3)(cid:77)(cid:68)(cid:70)(cid:78)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:81)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:82)(cid:88)(cid:85)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:81)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:17)(cid:3)

(cid:43)(cid:82)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:70)(cid:82)(cid:79)(cid:82)(cid:88)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:82)(cid:76)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:79)(cid:68)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:79)(cid:68)(cid:74)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:79)(cid:68)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

66(cid:17) (cid:11)1(cid:12)(cid:3)(cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:71)(cid:76)(cid:86)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

(cid:40)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:11)5(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)suo motu(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3) (cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) 67(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3) (cid:86)(cid:76)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:85)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:54)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:68)(cid:73)(cid:68)(cid:85)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3) 68(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:68)(cid:73)(cid:68)(cid:85)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:73)(cid:73)(cid:76)(cid:70)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3) 69(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:3)(cid:68) (cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:87)(cid:85)(cid:68)(cid:73)(cid:73)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)

(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

Explanation(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:179)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:72)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80) (cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:79)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:41)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:55)(cid:85)(cid:68)(cid:73)(cid:73)(cid:76)(cid:70)(cid:15)(cid:3) (cid:20)(cid:28)(cid:25)(cid:24)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:3)

(cid:11)b(cid:12) (cid:179)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:73)(cid:73)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)

(cid:21)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)

(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:81)(cid:72)(cid:3)(cid:36)(cid:76)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:49)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)22 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:50)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3)(cid:3) 70(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

71(cid:17) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:76)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

72(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:50)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)(cid:3)

73(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)

(cid:49)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)4(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:74)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:88)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3) 74(cid:17)(cid:3)(cid:36)(cid:79)(cid:79)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)28(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3) (cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:79)(cid:68)(cid:90)(cid:86)(cid:17)(cid:3)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3) (cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3) 75(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:85)(cid:82)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3) (cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)(cid:3)(cid:3)

76(cid:17) (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)

(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)

(cid:90)(cid:75)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)

(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23 (cid:11)g(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:68)(cid:87)(cid:3) (cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:93)(cid:82)(cid:81)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)h(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:30)(cid:3)

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:30)(cid:3)

(cid:11)j(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:23)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:21)(cid:17)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3) 77(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)

(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)

(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)

(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)

(cid:90)(cid:75)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)

(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:30)(cid:3)

(cid:11)g(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)h(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:68)(cid:87)(cid:3) (cid:76)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:93)(cid:82)(cid:81)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:77)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:23)(cid:17)(cid:3)

78(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:89)(cid:76)(cid:74)(cid:68)(cid:69)(cid:79)(cid:72) (cid:85)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:81)(cid:81)(cid:72)(cid:79)(cid:86)(cid:3) (cid:79)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)iii(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:30)(cid:3)24 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:85)(cid:80)(cid:86)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:81)(cid:72)(cid:90)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82) (cid:69)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:30)(cid:3)

(cid:11)g(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:69)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81) (cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:30)(cid:3)

(cid:11)h(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:30)(cid:3)

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:30)(cid:3)

(cid:11)j(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:30)(cid:3)

(cid:11)k(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:89)(cid:68)(cid:79)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:21)(cid:30)(cid:3)

(cid:11)l(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:30)(cid:3)

(cid:11)m(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:68)(cid:87)

(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:30)(cid:3)

(cid:11)n(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:26)(cid:30)

(cid:11)o(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:27)(cid:17)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)(cid:3)

79(cid:17) (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:92)

(cid:76)(cid:81)(cid:89)(cid:76)(cid:87)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)

(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)(cid:3)

80(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)

(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:88)(cid:83)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)A(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:30)(cid:3)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25 (cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:86)(cid:72)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:86)(cid:87)(cid:88)(cid:71)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:76)(cid:87)(cid:72)(cid:80)(cid:3) (cid:11)B(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)ii(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:30)(cid:3)(cid:3)(cid:3)

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:87)(cid:86)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:81)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:30)(cid:3)(cid:3)

(cid:11)d(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:47)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:3) (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:3) (cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)(cid:3) 81(cid:17) (cid:11)1(cid:12)(cid:3)(cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:73)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:3) (cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:30)(cid:3)(cid:86)(cid:82)(cid:15)(cid:3)(cid:75)(cid:82)(cid:90)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3) (cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3) 82(cid:17) (cid:49)(cid:82)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87) (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:3) (cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3) 83(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:90)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)

(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3) (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 84(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:29)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)

(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)

(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3)

85(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)

(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3) (cid:11)2(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:178)

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:69)(cid:92)(cid:72)(cid:16)(cid:79)(cid:68)(cid:90)(cid:15)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:15) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:76)(cid:79)(cid:79)(cid:3) (cid:81)(cid:72)(cid:90)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:92)(cid:72)(cid:16)(cid:79)(cid:68)(cid:90)(cid:15)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)b(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:15)(cid:3)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)(cid:3)

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)

(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)26 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)

(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)f(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)g(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3) (cid:76)(cid:86)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:28)(cid:26)(cid:17)(cid:3) (cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:75)(cid:72)(cid:79)(cid:71)(cid:3) (cid:87)(cid:82) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:38)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:27)(cid:28)(cid:26)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27

(cid:55)(cid:43)(cid:40)(cid:3)(cid:41)(cid:44)(cid:53)(cid:54)(cid:55)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)See(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:22)(cid:11)(cid:21)(cid:12)(cid:64)

(cid:3)(cid:51)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)

(cid:51)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)

(cid:54)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:20)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:86) (cid:82)(cid:81)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:3)(cid:3)(cid:3)

(cid:21)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)

(cid:22)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87) (cid:90)(cid:68)(cid:85)(cid:83)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:73)(cid:68)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:79)(cid:72)(cid:87)(cid:3)(cid:74)(cid:82)(cid:3) (cid:82)(cid:73) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:68)(cid:85)(cid:83)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:86) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)

(cid:23)(cid:17) (cid:44)(cid:73)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:87)(cid:82) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82) (cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85) (cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:20)(cid:19)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:20)(cid:24)(cid:11)3(cid:12)(cid:3) (cid:44)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:44)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:21)(cid:26)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:21)(cid:27)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)28 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:21)(cid:28)(cid:11)1(cid:12)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:12)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:24)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86) (cid:82)(cid:85)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:3)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:3)

(cid:25)(cid:17) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:68)(cid:85)(cid:83)(cid:3) (cid:82)(cid:85) (cid:75)(cid:68)(cid:90)(cid:86)(cid:72)(cid:85)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:86) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:73)(cid:87)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:76)(cid:81) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)

(cid:26)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)

(cid:27)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92) (cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:79)(cid:82)(cid:86)(cid:87)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:3)

(cid:28)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:3) (cid:82)(cid:85) (cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:3)

(cid:20)(cid:19)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)

(cid:20)(cid:20)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:3)(cid:3)(cid:3)

(cid:20)(cid:21)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:21)(cid:28)(cid:11)2(cid:12)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:21)(cid:28)(cid:11)3(cid:12)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:22)(cid:19)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:22)(cid:20)(cid:3)

(cid:44)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:76)(cid:91)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:22)(cid:25)(cid:3)

(cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:22)(cid:26)(cid:3)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)

(cid:41)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:22)(cid:27)(cid:11)1(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 29 (cid:22)(cid:27)(cid:11)2(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:12)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:20)(cid:22)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:3)

(cid:20)(cid:23)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:3)

(cid:20)(cid:24)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)

(cid:20)(cid:25)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:3)

(cid:20)(cid:26)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:71)(cid:76)(cid:86)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:82)(cid:79)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:25)(cid:3) (cid:20)(cid:27)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:25) (cid:20)(cid:28)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:26)(cid:3)

(cid:21)(cid:19)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:72)(cid:71) (cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:27)

(cid:22)(cid:27)(cid:11)3(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:23)(cid:11)1(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:23)(cid:11)2(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:25)(cid:25)(cid:11)1(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:25)(cid:25)(cid:11)4(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:25)(cid:26)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:25)(cid:27)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)30 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 30 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:25)(cid:28)(cid:11)1(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12) (cid:11)(cid:22)(cid:12)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:21)(cid:20)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:28)

(cid:25)(cid:28)(cid:11)2(cid:12)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:21)(cid:21)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:87)(cid:85)(cid:68)(cid:73)(cid:73)(cid:76)(cid:70)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:28)

(cid:26)(cid:20)(cid:3) (cid:41)(cid:76)(cid:81)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:21)(cid:22)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:20)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 31

(cid:55)(cid:43)(cid:40)(cid:3)(cid:54)(cid:40)(cid:38)(cid:50)(cid:49)(cid:39)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)See(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:22)(cid:11)(cid:22)(cid:12)(cid:64)(cid:3)

(cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)

(cid:54)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12) (cid:11)(cid:22)(cid:12) (cid:11)(cid:23)(cid:12) (cid:20)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:86) (cid:82)(cid:85)(cid:3) (cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:69)(cid:72)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)

(cid:21)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85) (cid:76)(cid:80)(cid:83)(cid:72)(cid:71)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)

(cid:22)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:79)(cid:76)(cid:73)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:82)(cid:92)(cid:86)(cid:3) (cid:82)(cid:85) (cid:80)(cid:82)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:3)(cid:3)(cid:3)(cid:3) (cid:23)(cid:17) (cid:44)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72)(cid:15) (cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)

(cid:24)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87) (cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:86)(cid:15) (cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:82)(cid:92)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)

(cid:25)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85) (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:72)(cid:86) (cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21) (cid:20)(cid:28)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:21)(cid:19)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:21)(cid:21)(cid:11)1(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:21)(cid:22)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:21)(cid:25)(cid:11)1(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:15)(cid:3)(cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:92)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:17)(cid:3)

(cid:22)(cid:21)(cid:11)1(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)32 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 32 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-28 (cid:22)(cid:28)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12) (cid:11)(cid:22)(cid:12) (cid:11)(cid:23)(cid:12) (cid:26)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)

(cid:27)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79) (cid:76)(cid:87)(cid:86)(cid:3) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)

(cid:28)(cid:17) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85) (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)

(cid:20)(cid:19)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82) (cid:88)(cid:83)(cid:79)(cid:82)(cid:68)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72) (cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:22)

(cid:20)(cid:20)(cid:17) (cid:44)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:76)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86) (cid:87)(cid:82)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)

(cid:20)(cid:21)(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)

(cid:20)(cid:22)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:21)

(cid:20)(cid:23)(cid:17) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:86) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:26)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:20)(cid:24)(cid:17) (cid:44)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92) (cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3) (cid:88)(cid:81)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3) (cid:75)(cid:82)(cid:76)(cid:86)(cid:87)(cid:86) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:82)(cid:76)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:79)(cid:68)(cid:74) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)

(cid:23)(cid:19)(cid:11)1(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:20)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3) (cid:23)(cid:22)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:26)(cid:11)2(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3) (cid:23)(cid:28)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:24)(cid:21)(cid:11)1(cid:12)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3) (cid:71)(cid:88)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:24)(cid:26)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3) (cid:25)(cid:24)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22) No. 11-28] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 33

(cid:55)(cid:43)(cid:40)(cid:3)(cid:55)(cid:43)(cid:44)(cid:53)(cid:39)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)(cid:54)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:11)1(cid:12)(cid:64)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:86)(cid:3)

(cid:54)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3) (cid:49)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:49)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3) (cid:39)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:22)(cid:85)(cid:71)(cid:3)

(cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12) (cid:11)(cid:22)(cid:12)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3)

(cid:20)(cid:17) (cid:42)(cid:88)(cid:77)(cid:68)(cid:85)(cid:68)(cid:87)

(cid:49)(cid:82)(cid:89)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:20)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:42)(cid:88)(cid:77)(cid:68)(cid:85)(cid:68)(cid:87)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:27)(cid:20)(cid:3)

(cid:11)(cid:42)(cid:88)(cid:77)(cid:68)(cid:85)(cid:68)(cid:87)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:22)(cid:19)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:20)(cid:12)(cid:3)

(cid:48)(cid:68)(cid:75)(cid:68)(cid:85)(cid:68)(cid:86)(cid:75)(cid:87)(cid:85)(cid:68)(cid:3)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:23)(cid:87)(cid:75)(cid:3) (cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)

(cid:21)(cid:17) (cid:48)(cid:68)(cid:75)(cid:68)(cid:85)(cid:68)(cid:86)(cid:75)(cid:87)(cid:85)(cid:68) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:20)(cid:28)(cid:28)(cid:25)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:20)(cid:28)(cid:28)(cid:25)(cid:3)

(cid:11)(cid:48)(cid:68)(cid:75)(cid:68)(cid:85)(cid:68)(cid:86)(cid:75)(cid:87)(cid:85)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3)

(cid:59)(cid:57)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:26)(cid:12)(cid:3)

(cid:22)(cid:17) (cid:55)(cid:68)(cid:80)(cid:76)(cid:79) (cid:49)(cid:68)(cid:71)(cid:88)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:20)(cid:27)(cid:87)(cid:75)(cid:3) (cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:20)(cid:28)(cid:28)(cid:26)(cid:3)

(cid:55)(cid:68)(cid:80)(cid:76)(cid:79)(cid:3) (cid:49)(cid:68)(cid:71)(cid:88)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:20)(cid:28)(cid:28)(cid:24)(cid:3) (cid:11)(cid:55)(cid:68)(cid:80)(cid:76)(cid:79)(cid:3) (cid:49)(cid:68)(cid:71)(cid:88)(cid:3)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:12)(cid:3)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:20)(cid:86)(cid:87)(cid:3) (cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)

(cid:21)(cid:19)(cid:20)(cid:24)(cid:3)

(cid:23)(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:58)(cid:72)(cid:86)(cid:87) (cid:37)(cid:72)(cid:81)(cid:74)(cid:68)(cid:79)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:58)(cid:72)(cid:86)(cid:87)(cid:3) (cid:37)(cid:72)(cid:81)(cid:74)(cid:68)(cid:79)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:21)(cid:19)(cid:19)(cid:19)(cid:3) (cid:11)(cid:58)(cid:72)(cid:86)(cid:87)(cid:3) (cid:37)(cid:72)(cid:81)(cid:74)(cid:68)(cid:79)(cid:3)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:59)(cid:59)(cid:59)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:12)(cid:3)

(cid:24)(cid:17) (cid:46)(cid:68)(cid:85)(cid:81)(cid:68)(cid:87)(cid:68)(cid:78)(cid:68)

(cid:46)(cid:68)(cid:85)(cid:81)(cid:68)(cid:87)(cid:68)(cid:78)(cid:68)(cid:3)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:28)(cid:87)(cid:75)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:54)(cid:72)(cid:83)(cid:87)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:21)(cid:19)(cid:20)(cid:24)(cid:3) (cid:11)(cid:46)(cid:68)(cid:85)(cid:81)(cid:68)(cid:87)(cid:68)(cid:78)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3)

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:12)(cid:3)

(cid:25)(cid:17) (cid:46)(cid:72)(cid:85)(cid:68)(cid:79)(cid:68)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:21)(cid:81)(cid:71)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:41)(cid:72)(cid:69)(cid:85)(cid:88)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:27)(cid:3)

(cid:46)(cid:72)(cid:85)(cid:68)(cid:79)(cid:68)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:26)(cid:3)

(cid:11)(cid:46)(cid:72)(cid:85)(cid:68)(cid:79)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:20)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3)

(cid:21)(cid:19)(cid:20)(cid:26)(cid:12)(cid:3)

(cid:26)(cid:17) (cid:36)(cid:81)(cid:71)(cid:75)(cid:85)(cid:68)(cid:3)(cid:51)(cid:85)(cid:68)(cid:71)(cid:72)(cid:86)(cid:75)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:20)(cid:25)(cid:87)(cid:75)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:39)(cid:72)(cid:70)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:3)

(cid:36)(cid:81)(cid:71)(cid:75)(cid:85)(cid:68)(cid:3) (cid:51)(cid:85)(cid:68)(cid:71)(cid:72)(cid:86)(cid:75)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:21)(cid:19)(cid:20)(cid:27)(cid:3) (cid:11)(cid:36)(cid:81)(cid:71)(cid:75)(cid:85)(cid:68)(cid:3)

(cid:51)(cid:85)(cid:68)(cid:71)(cid:72)(cid:86)(cid:75)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)

(cid:21)(cid:19)(cid:20)(cid:28)(cid:12)(cid:3)

(cid:27)(cid:17) (cid:50)(cid:71)(cid:76)(cid:86)(cid:75)(cid:68) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)

(cid:55)(cid:75)(cid:72)(cid:3) (cid:21)(cid:27)(cid:87)(cid:75)(cid:3) (cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:21)(cid:19)(cid:21)(cid:21)(cid:3)

(cid:50)(cid:71)(cid:76)(cid:86)(cid:75)(cid:68)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)

(cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:21)(cid:19)(cid:21)(cid:21)(cid:3)(cid:11)(cid:50)(cid:71)(cid:76)(cid:86)(cid:75)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)

(cid:19)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:21)(cid:12)(cid:3)

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-29 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

21st August, 2025 and is hereby published for general information:—

THE MINES AND MINERALS (DEVELOPMENT AND

REGULATION) AMENDMENT ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:27)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[21st August,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act further to amend the Mines and Minerals (Development and

(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:26)(cid:17)

Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

(cid:20)(cid:17)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:11)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12)(cid:3)(cid:44)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:25)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:26)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:17)(cid:3) (cid:21)(cid:17)(cid:3) (cid:44)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:11)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:24)(cid:26)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:68)(cid:72)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)—(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-29 (cid:181)(cid:11)(cid:68)(cid:73)(cid:12)(cid:3) (cid:179)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:79)(cid:68)(cid:87)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:69)(cid:88)(cid:92)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:79)(cid:79)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:72)(cid:87)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:30)(cid:182)(cid:17)(cid:3)

(cid:22)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:17)(cid:3)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:181)(cid:25)(cid:36)(cid:17)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:72)(cid:83)(cid:16)(cid:86)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:82)(cid:81)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:74)(cid:88)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:30)(cid:3)

(cid:44)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:74)(cid:88)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:72)(cid:83)(cid:16)(cid:86)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:72)(cid:72)(cid:83)(cid:16)(cid:86)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:82)(cid:81)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:74)(cid:88)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:74)(cid:88)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:71)(cid:72)(cid:72)(cid:83)(cid:16)(cid:86)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:83)(cid:87)(cid:75)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3) (cid:80)(cid:72)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:83)(cid:82)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:76)(cid:73)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:182)(cid:17)(cid:3)

(cid:23)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:36)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:26)(cid:36)(cid:12)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:36)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:180)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:179)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:71)(cid:88)(cid:80)(cid:83)(cid:86) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:86)(cid:87)(cid:68)(cid:70)(cid:78)(cid:72)(cid:71)(cid:3) (cid:88)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:29)(cid:180)(cid:17)(cid:3)

(cid:24)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:38)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:38)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3) (cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3) (cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:21)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:87)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:87)(cid:90)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)

(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:89)(cid:12) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:24)(cid:12)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)No. 11-29] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:25)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:37)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:37)(cid:17)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:26)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:17)(cid:3) (cid:11)(cid:76)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:78)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:179)(cid:11)(cid:78)(cid:68)(cid:12)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:30)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)(cid:84)(cid:84)(cid:69)(cid:12)(cid:15)(cid:3)(cid:11)(cid:84)(cid:84)(cid:70)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:84)(cid:84)(cid:71)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:91)(cid:69)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)

(cid:179)(cid:11)(cid:91)(cid:70)(cid:12)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:76)(cid:81)(cid:82)(cid:85)

(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:37)(cid:30)(cid:180)(cid:17)(cid:3)

(cid:27)(cid:17) (cid:44)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:24)(cid:36)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) (cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:37)(cid:17)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:44)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3) (cid:179)(cid:20)(cid:24)(cid:37)(cid:17)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:74)(cid:72)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:68)(cid:87)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:76)(cid:74)(cid:75)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15) (cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:76)(cid:74)(cid:75)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:68)(cid:87)(cid:70)(cid:75)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:44)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86) (cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:85)(cid:72)(cid:86)(cid:75)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:76)(cid:74)(cid:75)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)

(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-29 (cid:11)(cid:26)(cid:12) (cid:49)(cid:82)(cid:3)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72) (cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)(cid:180)(cid:17)(cid:3)

(cid:28)(cid:17) (cid:44)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:27)(cid:36)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

(cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:37)(cid:17)(cid:3)

(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:17)(cid:3)

(cid:179)(cid:20)(cid:27)(cid:37)(cid:17)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:72)(cid:81)(cid:71)(cid:72)(cid:68)(cid:89)(cid:82)(cid:88)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:72)(cid:87)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)

(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12)(cid:3) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)

(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:74)(cid:75)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)

(cid:87)(cid:82)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:85)(cid:87)(cid:72)(cid:79)(cid:76)(cid:93)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3) (cid:80)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:87)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:74)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:180)(cid:17)

(cid:20)(cid:19)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:73)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:41)(cid:76)(cid:73)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:21)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)

(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:21)(cid:17)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)

(cid:49)(cid:76)(cid:79)(cid:3)

(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)

(cid:21)(cid:36)(cid:17)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:12)(cid:3)

(cid:40)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:20)(cid:20)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:178)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:54)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:76)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:70)(cid:68)(cid:83)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81) (cid:70)(cid:82)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:76)(cid:74)(cid:81)(cid:76)(cid:87)(cid:72)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:24)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:24)(cid:36)(cid:17)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)

(cid:49)(cid:76)(cid:79)(cid:180)(cid:30)(cid:3)

(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)No. 11-29] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 (cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:179)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:20)(cid:21)(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72) (cid:44)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:55)(cid:43)(cid:40)(cid:3)(cid:40)(cid:44)(cid:42)(cid:43)(cid:55)(cid:43)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)(cid:54)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:37)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:24)(cid:12)(cid:64)(cid:3)

(cid:55)(cid:92)(cid:83)(cid:72)(cid:3)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:36)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)

(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)

(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)

(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)

(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)

(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)

(cid:36)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:3)

(cid:11)(cid:20)(cid:12)

(cid:11)(cid:21)(cid:12)

(cid:11)(cid:22)(cid:12)

(cid:49)(cid:76)(cid:79)(cid:17)

(cid:49)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:12)(cid:3) (cid:36)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:76)(cid:74)(cid:81)(cid:76)(cid:87)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:68)(cid:79)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)(cid:49)(cid:82)(cid:81)(cid:16)(cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)

(cid:49)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:856)(cid:3)

(cid:40)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:49)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:40)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12)(cid:3) (cid:38)(cid:82)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:76)(cid:74)(cid:81)(cid:76)(cid:87)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:81)(cid:81)(cid:72)(cid:3) (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82) (cid:87)(cid:75)(cid:72)(cid:3) (cid:39)(cid:76)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:41)(cid:82)(cid:88)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:88)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:73)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:39)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:180)(cid:17)(cid:3)

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-30 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

21st August, 2025 and is hereby published for general information:—

THE TAXATION LAWS (AMENDMENT) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:21)(cid:28)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[21st August, 2025.]

An Act further to amend the Income-tax Act, 1961 and to amend the Finance

Act, 2025.

Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

(cid:3)(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:40)(cid:47)(cid:44)(cid:48)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3)

(cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:17)(cid:3) 1. (cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:68)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:47)(cid:68)(cid:90)(cid:86)(cid:3)(cid:11)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:3)

(cid:36)(cid:48)(cid:40)(cid:49)(cid:39)(cid:48)(cid:40)(cid:49)(cid:55)(cid:54)(cid:3)(cid:44)(cid:49)(cid:3)(cid:55)(cid:43)(cid:40)(cid:3)(cid:44)(cid:49)(cid:38)(cid:50)(cid:48)(cid:40)(cid:16)(cid:55)(cid:36)(cid:59)(cid:3)(cid:36)(cid:38)(cid:55)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)

2. (cid:44)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:25)(cid:20)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:17)(cid:3) (cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:15)(cid:178)(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-30 (cid:11)(cid:68)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:20)(cid:21)(cid:36)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:20)(cid:21)(cid:36)(cid:36)(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:51)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:54)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:51)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:41)(cid:59)(cid:16)(cid:20)(cid:18)(cid:22)(cid:18)(cid:21)(cid:19)(cid:21)(cid:23)(cid:16)(cid:51)(cid:53)(cid:15)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:21)(cid:23)(cid:87)(cid:75)(cid:3)(cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:89)(cid:82)(cid:79)(cid:88)(cid:81)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:77)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:24)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:62)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:38)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:24)(cid:64)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:21)(cid:36)(cid:37)(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:79)(cid:88)(cid:80)(cid:83)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:89)(cid:76)(cid:12)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:41)(cid:59)(cid:16)(cid:20)(cid:18)(cid:22)(cid:18)(cid:21)(cid:19)(cid:21)(cid:23)(cid:16)(cid:51)(cid:53)(cid:15)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:3)(cid:3) (cid:21)(cid:23)(cid:87)(cid:75)(cid:3) (cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:51)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:30)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:21)(cid:22)(cid:41)(cid:40)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:70)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:71)(cid:12)(cid:11)(cid:76)(cid:12)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)

(cid:46)(cid:76)(cid:81)(cid:74)(cid:71)(cid:82)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:68)(cid:88)(cid:71)(cid:76)(cid:3)(cid:36)(cid:85)(cid:68)(cid:69)(cid:76)(cid:68)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:76)(cid:71)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:46)(cid:76)(cid:81)(cid:74)(cid:71)(cid:82)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:68)(cid:88)(cid:71)(cid:76)(cid:3)(cid:36)(cid:85)(cid:68)(cid:69)(cid:76)(cid:68)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:178)(cid:3)

(cid:11)(cid:36)(cid:12) (cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:68)(cid:88)(cid:71)(cid:76)(cid:3)(cid:36)(cid:85)(cid:68)(cid:69)(cid:76)(cid:68)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:37)(cid:12) (cid:80)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:15)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)

(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:180)(cid:17)(cid:3)

3(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:68)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:17)(cid:3)

(cid:90)(cid:82)(cid:85)(cid:71)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:76)(cid:76)(cid:12)(cid:180)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:3) (cid:179)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:76)(cid:76)(cid:12)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

4(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:38)(cid:38)(cid:39)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:38)(cid:38)(cid:39)(cid:17)(cid:3) (cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:22)(cid:36)(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:56)(cid:81)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:51)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:37)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:72)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:89)(cid:82)(cid:79)(cid:88)(cid:81)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:77)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:24)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:62)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:38)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:24)(cid:64)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:72)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:180)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:179)(cid:11)(cid:25)(cid:12)(cid:3) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:36)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:82)(cid:82)(cid:79)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:89)(cid:82)(cid:79)(cid:88)(cid:81)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:3)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:77)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:24)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:62)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:11)(cid:38)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:24)(cid:64)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:180)(cid:30)(cid:3)No. 11-30] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:11)(cid:70)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:181)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:179)(cid:83)(cid:82)(cid:82)(cid:79)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:180)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:179)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:41)(cid:59)(cid:16)(cid:20)(cid:18)(cid:22)(cid:18)(cid:21)(cid:19)(cid:21)(cid:23)(cid:16)(cid:51)(cid:53)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:21)(cid:23)(cid:87)(cid:75)(cid:3) (cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:24)(cid:15)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:179)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:180)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:71)(cid:72)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:15)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:72)(cid:86)(cid:17)(cid:182)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:36)(cid:48)(cid:40)(cid:49)(cid:39)(cid:48)(cid:40)(cid:49)(cid:55)(cid:3)(cid:44)(cid:49)(cid:3)(cid:55)(cid:43)(cid:40)(cid:3)(cid:41)(cid:44)(cid:49)(cid:36)(cid:49)(cid:38)(cid:40)(cid:3)(cid:36)(cid:38)(cid:55)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:3)

(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:17)(cid:3) (cid:24)(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:72)(cid:83)(cid:87)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:181)(cid:11)(cid:69)(cid:68)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:21)(cid:12)(cid:11)(cid:68)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:21)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:22)(cid:21)(cid:36)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:3) (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3) (cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:12)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:21)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:21)(cid:36)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:70)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:27)(cid:37)(cid:38)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)"(cid:30)'.

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-31 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

21st August, 2025 and is hereby published for general information:—

THE INCOME-TAX ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:19)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[21st August,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

(cid:36)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:17)

Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

CHAPTER I

PRELIMINARY

1(cid:17) (cid:11)1) This Act may be called the Income-tax (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)

Short title, extent and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) (cid:11)2(cid:12) (cid:44)(cid:87)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 20(cid:21)(cid:25)(cid:17)(cid:3)2 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 2. In this Act, unless the context otherwise requires,—

(cid:11)1) "accountant" shall have the meaning assigned to it in section 515(cid:11)3(cid:12)(cid:11)b);

(cid:11)2) "Additional Commissioner" means a person appointed to be an Additional Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)3) "Additional Director" means a person appointed to be an Additional Director of Income-tax under section 237(cid:11)1);

(cid:11)4) "advance tax" means the advance tax payable as per Chapter XIX-C;

(cid:11)5) "agricultural income" means—

(cid:11)a) any rent or revenue derived from a land which is situated in India and is used for agricultural purposes;

(cid:11)b) any income derived from such land by—

(cid:11)i) agriculture; or

(cid:11)ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or

(cid:11)iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in (cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)ii);

(cid:11)c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any such land with respect to which, or the produce of which, any process mentioned in sub-clause (cid:11)b)(cid:11)ii) and (cid:11)iii) is carried on, where such building––

(cid:11)i) is on or in the immediate vicinity of such land and that land is assessed to land revenue in India, or is subject to a local rate assessed and collected by officers of the Government as such, or where the land is not so assessed to land revenue or subject to a local rate it is not situated in any area as specified in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)22(cid:12)(cid:11)iii)(cid:11)A(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)B); and

(cid:11)ii) is required as a dwelling house, or as a store-house, or other out-building, by the receiver of the rent or revenue or the cultivator, or the receiver of rent-in-kind, by reason of his connection with the land;

(cid:11)d) any income derived from saplings or seedlings grown in a nursery,

but shall not include––

(cid:11)i) the income derived from any building or land referred to in sub-c(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)c) arising from the use of such building or land for any (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) any business or profession) other than agriculture falling under sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b); or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:11)ii) any income arising from the transfer of any land referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)22)(cid:11)iii(cid:12)(cid:11)A(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)B);

(cid:11)6) "amalgamation", in relation to companies, means the merger of one or more companies with another company or the merger of two or more (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:11)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:82)(cid:3) merge being referred to as the amalgamating company or companies and the company with which they merge or which is formed as a result of such merger being referred to as the amalgamated company) in such a manner that—

(cid:11)a) all the property of the amalgamating company or companies immediately before the amalgamation become the property of the amalgamated company by virtue of the amalgamation;

(cid:11)b) all the liabilities of the amalgamating company or companies immediately before the amalgamation become the liabilities of the amalgamated company by virtue of the amalgamation;

(cid:11)c) the shareholders holding not less than three-fourths in value of (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) already held therein immediately before the amalgamation by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company by virtue of the amalgamation,

otherwise than as a result of the acquisition of the property of one company by another company pursuant to the purchase of such property by the other company or as a result of the distribution of such property to the other company after the winding up of the first-mentioned company;

(cid:11)7) "annual value", in relation to any property, means its annual value as determined under section 21;

(cid:11)8) "Appellate Tribunal" means the Appellate Tribunal constituted under section 361;

(cid:11)9) "approved gratuity fund" means a gratuity fund, which is approved and continues to be approved by the approving authority as per Part B of Schedule XI;

(cid:11)10) "approved superannuation fund" means a superannuation fund or any part of a superannuation fund, which is approved and continues to be approved by the approving authority as per Part B of Schedule XI;

(cid:11)11) "assessee" means a person by whom any tax or any other sum of money is payable under this Act, and includes––

(cid:11)a) every person in respect of whom any proceeding under this Act has been taken––

(cid:11)i) for the assessment of his income or of the loss sustained by him or refund due to him; or

(cid:11)ii) for the assessment of the income of any other person in respect of which he is assessable, or of the loss sustained by such other person or refund due to such other person;

4 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) every person who is deemed to be an assessee under this Act;

(cid:11)c) every person who is deemed to be an assessee in default under this Act;

(cid:11)12) "Assessing Officer" means—

(cid:11)a) the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer, who is vested with the relevant jurisdiction by virtue of directions or orders issued under section 241(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), or any other provision of this Act; and

(cid:11)b) the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, who is directed under section 241(cid:11)5(cid:12)(cid:11)b) to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act;

(cid:11)13) "assessment" includes reassessment and recomputation;

(cid:11)14) "Assistant Commissioner" means a person appointed to be an Assistant Commissioner of Income-tax or a Deputy Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)15) "Assistant Director" means a person appointed to be an Assistant Director of Income-tax or a Deputy Director of Income-tax under section 237(cid:11)1);

(cid:11)16) "average rate of income-tax" means the rate arrived at by dividing the amount of income-tax calculated on the total income, by such total income;

(cid:11)17) "block of assets" means a group of assets falling within a class of assets comprising of—

(cid:11)a) tangible assets, being buildings, machinery, plant or furniture;

(cid:11)b) intangible assets, being know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, not being goodwill of a business or profession,

in respect of which the same percentage of depreciation is prescribed;

(cid:11)18) "Board" means the Central Board of Direct Taxes constituted under

(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:22)(cid:17) the Central Boards of Revenue Act, 1963;

(cid:11)19) "books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept––

(cid:11)a) in written form; or

(cid:11)b) in electronic or any digital form, or on cloud based storage, or on any electromagnetic data storage device, such as floppy, disc, tape, portable data storage device, external hard drives, or memory cards; or

(cid:11)c) as print-outs of data stored in electronic or digital form or on storage devices mentioned in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b);

(cid:11)20) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

(cid:11)21) "business trust" means a trust registered as—

(cid:11)a) an Infrastructure Investment Trust under the Securities and (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:44)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)(cid:12)(cid:3) Regulations, 2014 made under the Securities and Exchange Board of India Act, 1992; or

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)b) a Real Estate Investment Trust under the Securities and Exchange (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:53)(cid:72)(cid:68)(cid:79)(cid:3) (cid:40)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:23)(cid:15)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) under the Securities and Exchange Board of India Act, 1992;

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)22) "capital asset" means—

(cid:11)a) property of any kind held by an assessee, whether or not connected with his business or profession;

(cid:11)b) any securities held by—

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)i) a Foreign Institution Investor which has invested in such securities in accordance with the regulations made under the Securities and Exchange Board of India Act, 1992; or

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)

(cid:11)ii) an investment fund specified in section 224(cid:11)10(cid:12)(cid:11)a) which has invested such securities in accordance with the provisions of the regulations made under the Securities and Exchange Board of India Act, 1992 or under the International Financial Services Centers Authority Act, 2019;

(cid:11)c) any unit linked insurance policy to which exemption under (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:15)

but does not include—

(cid:11)i) any stock-in-trade, other than the securities referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b), consumable stores or raw materials held for business or profession;

(cid:11)ii) personal effects;

(cid:11)iii) agricultural land in India, not being a land situated––

(cid:11)A) in any area comprised within the jurisdiction of a (cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand; or

(cid:11)B) in any area within the distance as specified in column C of the following Table, measured aerially from the local limits of any municipality or cantonment board referred to in (cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)A) and having population as referred to in column B of the said Table:—

Table

Sl No Population of municipality or cantonment board Within distance, measured aerially, from local limits of any municipality or cantonment board not being more than
A B C
 More than 10000 and upto 100000 Two kilometres
A B C
 More than 100000 and upto 10000 Six kilometres
 More than 1000000 Eight kilometres;
6 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)iv) Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 as may be notified by the Central Government,

where,––

(cid:11)A) "Foreign Institutional Investor" shall have the meaning assigned to it in section 210(cid:11)6(cid:12)(cid:11)a);

(cid:11)B) "personal effects" means any movable property (including wearing apparel and furniture) held for personal use by the assessee or any family member dependent on him, but excludes––

(cid:11)I) jewellery, which includes––

(cid:11)a) ornaments made of gold, silver, platinum, or any other precious metal or any alloy of such precious metals, with or without precious or semi-precious stones, and whether or not worked or sewn into any wearing apparel; or

(cid:11)b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel; or

(cid:11)II) archaeological collections; or

(cid:11)III) drawings; or

(cid:11)IV) paintings; or

(cid:11)V) sculptures; or

(cid:11)VI) any work of art;

(cid:11)C) "population" shall mean the population according to the last preceding census of which the relevant figures have been published before the first day of the tax year;

(cid:11)D) "property" includes any rights in or in relation to an Indian company, including rights of management or control or any other rights; and

(cid:11)E) "securities" shall have the same meaning as assigned to it in

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)

(cid:11)23) "charitable purpose" includes––

(cid:11)a) relief of the poor;

(cid:11)b) education;

(cid:11)c) yoga;

(cid:11)d) medical relief;

(cid:11)e(cid:12) (cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:75)(cid:72)(cid:71)(cid:86)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86) and wildlife);

(cid:11)f) preservation of monuments or places or objects of artistic or historic interest;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

(cid:11)g) the advancement of any other object of general public utility;

(cid:11)24) "Chief Commissioner" means a person appointed to be a Chief Commissioner of Income-tax or a Director General of Income-tax or a Principal Chief Commissioner of Income-tax or a Principal Director General of Income-tax under section 237(cid:11)1);

(cid:11)25) "child", in relation to an individual, includes a step-child and an adopted child of that individual;

(cid:11)26) "Commissioner" means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax under section 237(cid:11)1);

(cid:11)27) "Commissioner (Appeals)" means a person appointed to be a Commissioner of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81) 237(cid:11)1);

(cid:11)28) "company" means—

(cid:11)a) any Indian company; or

(cid:11)b) any body corporate incorporated by or under the laws of a country outside India; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)c) any institution, association or body which is or was assessable or was assessed as a company under the Income-tax Act, 1961, as it stood immediately before its repeal by this Act (cid:11)herein referred to as the Income-tax Act, 1961); or

(cid:11)d) any institution, association or body, whether incorporated or not and whether Indian or non-Indian, which is declared by order of the Board to be a company for such period as specified in such declaration;

(cid:11)29) "company in which the public are substantially interested" means—

(cid:11)a) a company owned by the Government or the Reserve Bank of India or in which at least 40% of the shares of the company are held (cid:11)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:12)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)e Reserve Bank of India or a corporation owned by that bank; or

(cid:11)b) a company which is registered under section 8 of the (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

Companies Act, 2013; or

(cid:11)c) a company having no share capital and if, having regard to its objects, the nature and composition of its membership and other relevant considerations, the Board by order declares it to be such a company for the period as specified in the declaration; or

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)d) a mutual benefit finance company, that is to say, a company which carries on, as its principal business, the business of acceptance of deposits from its members and which is declared by the Central Government under section 406 of the Companies Act, 2013, to be a Nidhi or Mutual Benefit Society; or

(cid:11)e(cid:12) (cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)those entitled to a fixed rate of dividend, with or without a further right to participate in profits) carrying not less than 50% of the voting power, have been unconditionally, allotted to or acquired by, and were beneficially held throughout the relevant tax year by, one or more co-operative societies; or8 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)f) a company which is not a private company as defined in the Companies Act, 2013, and either of the following conditions is fulfilled:—

(cid:11)i(cid:12) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71) rate of dividend, with or without a further right to participate in profits) were, as on the last day of the relevant tax year, listed in a recognised stock exchange in India as per the Securities Contracts (cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)(cid:3)

42 of (cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:11)ii(cid:12) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71) rate of dividend, with or without a further right to participate in profits) carrying not less than 50% of the voting power, have been unconditionally, allotted to or acquired by, and were beneficially held throughout the relevant tax year by––

(cid:11)A) the Government; or

(cid:11)B) a corporation established by a Central Act or State Act

or Provincial Act; or

(cid:11)C) any company to which this clause applies or any subsidiary company of such company, if the entire share capital of such subsidiary company has been held by the parent company or by its nominees throughout the tax year,

so, however, that in respect of an Indian company whose business consists mainly in the construction of ships or in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power, the expression "not less than 50%" shall be read as if the expression "not less than 40%" had been substituted;

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)30) "convertible foreign exchange" means foreign exchange which is treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Exchange Management Act, 1999, and any rules made thereunder or any other corresponding law;

(cid:11)31) "co-operative bank" shall have the same meaning as specified in

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) Part V of the Banking Regulation Act, 1949;

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:21)(cid:17) (cid:11)32) "co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law in force in any State or Union territory for the registration of co-operative societies;

(cid:11)33) "currency" shall have the same meaning as assigned to it in

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) of the Foreign Exchange Management Act, 1999;

(cid:11)34) "demerged company" means the company whose undertaking is transferred, pursuant to a demerger, to a resulting company;

(cid:11)35) "demerger", in relation to companies, means the transfer, pursuant

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) to a scheme of arrangement under sections 230 to 232 of the Companies Act, 2013, by a demerged company of its one or more undertakings to any resulting company in such a manner that—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

(cid:11)a) all the property of the undertaking, being transferred by the demerged company, immediately before the demerger, becomes the property of the resulting company by virtue of the demerger;

(cid:11)b) all the liabilities relatable to the undertaking, being transferred by the demerged company, immediately before the demerger, become the liabilities of the resulting company by virtue of the demerger;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)c) the property and the liabilities of the undertaking or undertakings being transferred by the demerged company are transferred at values appearing in its books of account immediately before the demerger, except in compliance to the Indian Accounting Standards (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:36)(cid:81)(cid:81)(cid:72)(cid:91)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:54)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:12)(cid:3) Rules, 2015 made under the Companies Act, 2013;

(cid:11)d) the resulting company issues, in consideration of the demerger, its shares to the shareholders of the demerged company on a proportionate basis, except where the resulting company itself is a shareholder of the demerged company;

(cid:11)e) the shareholders holding not less than three-fourths in value of (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3) (cid:75)(cid:72)(cid:79)(cid:71)(cid:3) therein immediately before the demerger, or by a nominee for, the resulting company or, its subsidiary) become shareholders of the resulting company or companies by virtue of the demerger, otherwise than as a result of the acquisition of the property or assets of the demerged company or any undertaking thereof by the resulting company;

(cid:11)f) the transfer of the undertaking is on a going concern basis; and

(cid:11)g) the demerger is as per the conditions, if any, notified under section 116(cid:11)7) by the Central Government,

where,––

(cid:11)i) "undertaking" shall include any part of an undertaking, or a unit or division of an undertaking or a business activity taken as a whole, but does not include individual assets or liabilities or any combination thereof not constituting a business activity;

(cid:11)ii) "liabilities relatable to the undertaking", referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), shall include—

(cid:11)A) the liabilities which arise out of the activities or operations of the undertaking;

(cid:11)B(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:85)(cid:85)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:69)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:12)(cid:3)(cid:85)(cid:68)(cid:76)(cid:86)(cid:72)(cid:71)(cid:15) incurred and utilised solely for the activities or operations of the undertaking; and

(cid:11)C) the amount "N", being the amount of general or multipurpose borrowings of the undertaking, as computed below, in cases other than (cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)A(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)B),––

(cid:15)

(cid:17) (cid:3404) (cid:14)(cid:3)(cid:154)(cid:3)(cid:4666) (cid:4667)

(cid:16)

where,––

K = the amount of general or multipurpose borrowings of the demerged company;

10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

L = the value of the assets transferred in a demerger; and

M = the total value of the assets of such demerged company immediately before the demerger;

(cid:11)iii) any change in the value of assets consequent to their revaluation shall be ignored for determining the value of the property referred to in sub- (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c);

(cid:11)iv) the splitting up or the reconstruction of any authority or a body constituted or established under a Central Act or State Act or Provincial Act, or a local authority or a public sector company, into separate authorities or bodies or local authorities or companies, as the case may be, shall be deemed to be a demerger if it fulfils such conditions as the Central Government may, by notification, specify;

(cid:11)v) the reconstruction or splitting up of a company, which ceased to be a public sector company as a result of transfer of its shares by the Central Government, into separate companies, shall be deemed to be a demerger, if it has been made to give effect to any condition attached to the said transfer of shares and also fulfils such other conditions as the Central Government may, by notification, specify;

(cid:11)vi) the reconstruction or splitting up of a public sector company into separate companies shall be deemed to be a demerger, if it has been made to transfer any asset of the demerged company to the resulting company and the resulting company—

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)A) is a public sector company on the appointed day indicated in such scheme approved by the Central Government or any other body authorised under the Companies Act, 2013 or any other applicable law governing such public sector companies; and

(cid:11)B) fulfils such other conditions as the Central Government may, by notification, specify in this behalf;

(cid:11)36) "Deputy Commissioner" means a person appointed to be a Deputy Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)37) "Deputy Director" means a person appointed to be a Deputy Director of Income-tax under section 237(cid:11)1);

18 of 2013(cid:17) (cid:11)38) "director" and "manager", in relation to a company, shall have the (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)34(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)53) of the Companies Act, 2013;

(cid:11)39) "Director General or Director" means a person appointed to be a Director General of Income-tax or a Director of Income-tax, under section 237(cid:11)1), and includes a Principal Director General or a Principal Director or an Additional Director or a Joint Director or a Deputy Director or an Assistant Director;

(cid:11)40) "dividend" includes—

(cid:11)a) any distribution by a company of accumulated profits, whether capitalised or not, if such distribution entails the release by the company to its shareholders of all or any part of the assets of the company;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

(cid:11)b) any distribution to its shareholders by a company of debentures, debenture-stock, or deposit certificates in any form, with or without interest, and any distribution to its preference shareholders of shares by way of bonus, to the extent to which the company possesses accumulated profits, whether capitalised or not;

(cid:11)c) any distribution made to the shareholders of a company on its liquidation, to the extent to which the distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalised or not;

(cid:11)d) any distribution to its shareholders by a company on the reduction of its capital, to the extent to which the company possesses accumulated profits, whether capitalised or not;

(cid:11)e) any payment by a company, not being a company in which the public are substan(cid:87)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) a part of the assets of the company or otherwise),––

(cid:11)i) as an advance or loan to a shareholder, being a person who (cid:76)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) fixed rate of dividend, with or without a right to participate in profits) holding not less than 10% of the voting power; or

(cid:11)ii) as an advance or loan to any concern in which such shareholder is a member or a partner and in which he has a (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)said concern); or

(cid:11)iii) made on behalf, or for the individual benefit, of any such shareholder,

to the extent to which the company in either case possesses accumulated profits;

(cid:11)f) any payment by a company on purchase of its own shares from (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

a shareholder as per section 68 of the Companies Act, 2013,

but does not include—

(cid:11)i) a distribution made under sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)d) in respect of any share issued for full cash consideration, where the holder of the share is not entitled in the event of liquidation to participate in the surplus assets;

(cid:11)ii) any advance or loan made to a shareholder or the said concern by a company in the ordinary course of its business, where the lending of money is a substantial part of the business of the company;

(cid:11)iii) any dividend paid by a company which is set off by the company against the whole or any part of any sum previously paid by it and treated as a dividend within the meaning of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)e), to the extent to which it is so set off;

(cid:11)iv) any distribution of shares pursuant to a demerger by the resulting company to the shareholders of the demerged company (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) is a reduction of capital in the demerged company);

(cid:11)v) any advance or loan between two group entities, where,––

(cid:11)A) one of the group entity is a "Finance Company" or a "Finance Unit"; and12 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)B) the parent entity or principal entity of such group is listed on stock exchange in a country or territory outside India other than the country or territory outside India as specified by the Board in this behalf,

where,––

(cid:11)A) "accumulated profits" for the purposes of––

(cid:11)I) sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:11)a(cid:12)(cid:15)(cid:3) (cid:11)b(cid:12)(cid:15)(cid:3) (cid:11)d(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)e), shall include all profits of the company up to the date of distribution or payment referred to in those sub- clauses;

(cid:11)II) sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c), shall include all profits of the company up to the date of liquidation, but shall not, where the liquidation is consequent on the compulsory acquisition of its undertaking by the Government or a corporation owned or controlled by the Government under any law in force, include any profits of the company before three successive tax years immediately preceding the tax year in which such acquisition took place;

(cid:11)B) in respect of an amalgamated company, the accumulated profits, whether capitalised or not, or loss, as the case may be, shall be increased by the accumulated profits, whether capitalised or not, of the amalgamating company on the date of amalgamation;

(cid:11)C) "concern" means a Hindu undivided family or a firm or an association of persons or a body of individuals or a company;

(cid:11)D) a person shall be deemed to have a substantial interest in a concern, other than a company, if he is, at any time during the tax year, beneficially entitled to not less than 20% of the income of such concern;

(cid:11)E) for the purposes of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)v),—

(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17) (cid:11)I) "Finance Company" and "Finance Unit" shall have the same (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)e(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)f) of (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) Company) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019, and is set up as a global or regional corporate treasury centre for undertaking treasury activities or treasury services as per the relevant regulations made by the International Financial Services Centres Authority established under section 4 of the said Act;

(cid:11)II) "group entity", "parent entity" and "principal entity" shall be such entities which satisfy such conditions as may be prescribed in this behalf;

(cid:11)41) "document" includes an electronic record as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1)(cid:11)t)

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17) of the Information Technology Act, 2000;

(cid:11)42) "domestic company" means—

(cid:11)i) an Indian company; or

(cid:11)ii) any other company which has made the prescribed arrangements within India for the declaration and payment of the (cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)rence shares) payable out of its income liable to tax under this Act;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

(cid:11)43) "electoral trust" means a trust so approved by the Board as per the scheme made by the Central Government;

(cid:11)44) "fair market value", in relation to a capital asset, means—

(cid:11)a) the price that the capital asset would ordinarily fetch on sale in the open market on the relevant date; and

(cid:11)b) where the price referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) is not ascertainable, such price as determined in the manner, as may be prescribed;

9 of (cid:20)(cid:28)(cid:22)(cid:21)(cid:17)

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

(cid:11)45) "firm" shall have the same meaning as assigned to it in section 4 of the Indian Partnership Act, 1932, and shall include a "limited liability partnership" as defined (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)n) of the Limited Liability Partnership Act, 2008;

(cid:11)46) "foreign company" means a company which is not a domestic company;

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:11)47) "foreign currency" shall have the same meaning as assigned to it in section 2(cid:11)m) of the Foreign Exchange Management Act, 1999;

(cid:11)48) "hearing" includes communication of data and documents through electronic mode;

(cid:11)49) "income" includes—

(cid:11)a) profits and gains;

(cid:11)b) dividend;

(cid:11)c) voluntary contributions received by––

(cid:11)i) a registered non-profit organisation; or

(cid:11)ii(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)iii) any University or other educational institution or any hospital or other institution referred to in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:28)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)iv) an electoral trust;

(cid:11)d) the value of any perquisite or profit in lieu of salary taxable under sections 17 and 18;

(cid:11)e) any special allowance or benefit, other than perquisite included under sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)d), specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit;

(cid:11)f) any allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at a place where he ordinarily resides or to compensate him for the increased cost of living;

(cid:11)g) the value of any benefit or perquisite, whether convertible into money or not, obtained from a company, either by a director or by a person who has a substantial interest in the company, or by a relative of the director or such person, and any sum paid by any such company in respect of any obligation which, but for such payment, would have been payable by the director or that person;

14 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)h) the value of any benefit or perquisite, whether convertible into money or not, obtained by any representative assessee mentioned in section 303(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)d) or by any person on whose behalf or for whose (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) person being herein referred to as the beneficiary), and any sum paid by the representative assessee in respect of any obligation which, but for such payment, would have been payable by the beneficiary;

(cid:11)i) any sum chargeable to income-tax under—

(cid:11)A) section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)d) or section 38 or 95;

(cid:11)B) section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)e(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)g);

(cid:11)j) the value of any benefit or perquisite taxable under section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)f);

(cid:11)k) any capital gains chargeable under section 67;

(cid:11)l) the profits and gains of any business of insurance carried on by a mutual insurance company or by a co-operative society, computed as per section 55 or any surplus taken to be such profits and gains as per Schedule XIV;

(cid:11)m(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74) providing credit facilities) carried on by a co-operative society with its members;

(cid:11)n) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature;

(cid:22)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:27)(cid:17) (cid:11)o) any sum received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the Employees' State Insurance Act, 1948, or any other fund for the welfare of such employees;

(cid:11)p) any sum received under a Keyman insurance policy including the sum allocated by way of bonus on such policy;

(cid:11)q) any sum referred to in section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)h);

(cid:11)r) the fair market value of inventory referred to in section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)j);

(cid:11)s) any sum referred to in section 92(cid:11)2(cid:12)(cid:11)k(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)l);

(cid:11)t) any sum of money referred to in section 92(cid:11)2(cid:12)(cid:11)h);

(cid:11)u) any sum of money or value of property referred to in section 92(cid:11)2(cid:12)(cid:11)m);

(cid:11)v) any compensation or other payment referred to in section 92(cid:11)2(cid:12)(cid:11)j);

(cid:11)w) assistance in the form of a subsidy or grant or cash incentive or duty (cid:71)(cid:85)(cid:68)(cid:90)(cid:69)(cid:68)(cid:70)(cid:78)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:68)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:76)(cid:80)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)by whatever name called) by the Central Government or a State Government or any authority or body or agency, in cash or kind, to the assessee other than—

(cid:11)i) the subsidy or grant or reimbursement which is taken into account for determination of the actual cost of the asset as per (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:11)1(cid:12)(cid:11)d(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3); or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15 (cid:11)ii) the subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government,

where,––

(cid:11)A) "card game and other game of any sort" includes any game show, an entertainment programme on television or electronic mode, in which people compete to win prizes or any other similar game;

(cid:11)B) "Keyman insurance policy" shall have the meaning assigned to it in Schedule II (cid:11)Note 1);

(cid:11)C) "lottery" includes winnings from prizes awarded to any person by draw of lots or by chance or in any other manner, under any scheme or arrangement, called by any name;

(cid:11)50) "Income Computation and Disclosure Standards" means such standards as may be notified under section 276(cid:11)2);

(cid:11)51) "Income-tax Officer" means a person appointed to be an Income-tax Officer under section 237(cid:11)1);

(cid:27)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:17)

(cid:11)52) "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;

(cid:11)53) "Indian company" means a company formed and registered under (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

the Companies Act, 2013 and includes––

(cid:11)a) company formed and registered under any law relating to companies formerly or currently in force in any part of India; or

(cid:11)b) corporation established by or under a Central Act or State Act or Provincial Act; or

(cid:11)c) institution or association or body which is declared by the (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)28),

the registered or principal office of which is in India;

(cid:11)54) "Indian currency" shall have the same meaning as assigned to it in (cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)q) of the Foreign Exchange Management Act, 1999;

(cid:11)55) "infrastructure capital company" means a company which makes investments by acquiring shares or providing long-term finance to––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) any enterprise or undertaking wholly engaged in the business referred to in section 80-(cid:44)(cid:36)(cid:11)4) or 80-(cid:44)(cid:36)(cid:37)(cid:11)1) of the Income-tax Act, 1961; or

(cid:11)b) an undertaking developing and building––

(cid:11)i) a housing project referred to in section 80-(cid:44)(cid:37)(cid:11)10) of the Income-tax Act, 1961; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) a project for constructing a hotel of not less than three star category as classified by the Central Government; or

(cid:11)iii) a project for constructing a hospital with at least one hundred beds for patients;

16 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) (cid:11)56) "infrastructure capital fund" means a fund operating under a trust deed registered under the Registration Act, 1908 established to raise moneys by the trustees for investment by acquiring shares or providing long-term finance to enterprises or undertakin(cid:74)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)55);

(cid:11)57) "Inspector of Income-tax" means a person appointed to be an Inspector of Income-tax under section 237(cid:11)1);

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17) (cid:11)58) "insurer" means an insurer, being an Indian insurance company, as (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)7A) of the Insurance Act, 1938, which has been granted a certificate of registration under section 3 of that Act;

(cid:11)59) "interest" means interest payable in any manner for moneys (cid:69)(cid:82)(cid:85)(cid:85)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:15)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) or obligation) and includes service fee or any other charges for the moneys borrowed or debt incurred or for any credit facility that has not been utilised;

(cid:11)60) "interest on securities" means—

(cid:11)a) interest on any security of the Central Government or a State Government;

(cid:11)b) interest on debentures or other securities for money issued by or on behalf of a local authority or a company or a corporation established by a Central Act or State Act or Provincial Act;

(cid:11)61) "International Financial Services Centre" shall have the same meaning

28 of (cid:21)(cid:19)(cid:19)(cid:24)(cid:17) as assigned to it (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)q) of the Special Economic Zones Act, 2005;

(cid:11)62) "Joint Commissioner" means a person appointed to be a Joint Commissioner of Income-tax or an Additional Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)63) "Joint Commissioner (Appeals)" means a person appointed to be a Joint Commissioner of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)237(cid:11)1);

(cid:11)64) "Joint Director" means a person appointed to be a Joint Director of Income-tax or an Additional Director of Income-tax under section 237(cid:11)1);

(cid:11)65) "legal representative" shall have the same meaning as assigned to it

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)11) of the Code of Civil Procedure,1908;

(cid:11)66) "liable to tax", in relation to a person and with reference to a country, means that there is an income-tax liability on such person under the law of that country for the time being in force and shall include a person who has subsequently been exempted from such liability under the law of that country;

(cid:11)67) "long-term capital asset" means a capital asset which is not a short-term capital asset;

(cid:11)68) "long-term capital gain" means capital gains arising from the transfer of a long-term capital asset;

(cid:11)69) "manufacture", with its grammatical variations and cognate expressions, means a change in a non-living physical object or article or thing—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

(cid:11)a) resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or

(cid:11)b) bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure;

(cid:11)70) "maximum marginal rate" means the rate of income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74) surcharge on income-tax) applicable in relation to the highest slab of income for an individual, association of persons or, as the case may be, body of individuals, as specified in the Finance Act of the relevant year;

(cid:11)71) "non-banking financial company" shall have the same meaning as (cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17)

assigned to it in section 45-(cid:44)(cid:11)f) of the Reserve Bank of India Act, 1934;

(cid:11)72) "non-resident" means a person who is not a "resident", and for the purposes of sections 161, 174 and 312, includes a person who is not ordinarily resident as per section (cid:25)(cid:11)13);

(cid:11)73) "notification" means a notification published in the Official Gazette and the expression "notify" with its grammatical variations and cognate expressions shall be construed accordingly;

(cid:11)74) "partner" shall have the same meaning as assigned to it in section 4 (cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:21)(cid:17)

of the Indian Partnership Act, 1932, and shall include—

(cid:11)a) any person who, being a minor, has been admitted to the benefits of partnership; and

(cid:11)b) a partner of a limited liability partnership as defined in (cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)q) of the Limited Liability Partnership Act, 2008;

(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:21)(cid:17)

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

(cid:11)75) "partnership" shall have the same meaning as assigned to it in section 4 of the Indian Partnership Act, 1932, and shall include a "limited liability partnership" as defined in section 2(1(cid:12)(cid:11)n) of the Limited Liability Partnership Act, 2008;

(cid:11)76) "Permanent Account Number (PAN)" means a unique number consisting of ten alphanumeric characters, allotted by the Assessing Officer to a person for the purpose of identification under this Act, and includes a Permanent Account Number allotted under the new series;

(cid:11)77) "person" includes—

(cid:11)a) an individual;

(cid:11)b) a Hindu undivided family;

(cid:11)c) a company;

(cid:11)d) a firm;

(cid:11)e) an association of persons or a body of individuals, whether incorporated or not;

(cid:11)f) a local authority; and

(cid:11)g) every artificial juridical person, not falling within any of the preceding sub-clauses,

whether or not such an association of persons or a body of individuals or a local authority or an artificial juridical person was formed or established or incorporated with the object of deriving income, profits, or gains;

18 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)78) "person of Indian origin" means an individual who or either of his parents or any of his grand-parents, was born in undivided India;

(cid:11)79) "person who has a substantial interest in the company", in relation to a company means a person who is the beneficial owner of shares, not being shares entitled to a fixed rate of dividend, whether with or without a right to participate in profits, carrying not less than 20% of the voting power;

(cid:11)80) "prescribed" means prescribed by rules made under this Act;

(cid:11)81) "Principal Chief Commissioner" means a person appointed to be a Principal Chief Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)82) "Principal Commissioner" means a person appointed to be a Principal Commissioner of Income-tax under section 237(cid:11)1);

(cid:11)83) "Principal Director" means a person appointed to be a Principal Director of Income-tax under section 237(cid:11)1);

(cid:11)84) "Principal Director General" means a person appointed to be a Principal Director General of Income-tax under section 237(cid:11)1);

(cid:11)85) "principal officer", with reference to a local authority or a company or any other public body or any association of persons or any body of individuals, means—

(cid:11)a) the secretary, treasurer, manager or agent of the authority, company, association or body; or

(cid:11)b) any person connected with the management or administration of the local authority, company, association or body upon whom the Assessing Officer has served a notice of his intention of treating him as the principal officer thereof;

(cid:11)86) "profession" includes vocation;

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:24)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:23)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:17) (cid:11)87) "public sector bank" means the State Bank of India constituted under the State Bank of India Act, 1955, a corresponding new bank constituted (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) Undertakings) Act, 1970, or under section 3 of the Banking Companies (cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) the category "other public sector banks" by the Reserve Bank of India;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)88) "public sector company" means any corporation established by or under any Central Act or State Act or Provincial Act or a Government (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)45) of the Companies Act, 2013;

(cid:11)89) "public servant" shall have the same meaning as assigned to it in

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)28) of the Bharatiya Nyaya Sanhita, 2023;

(cid:11)90) "rate or rates in force" or "rates in force", in relation to a tax year, for the purposes of––

(cid:11)a(cid:12)(cid:11)i) computing the income-tax chargeable under section 316(cid:11)5) or 317(cid:11)2) or 319 or 320(cid:11)2); or

(cid:11)ii) deducting income-tax under section 392(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)6) from income chargeable under the head "Salaries"; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19 (cid:11)iii) computing the advance tax payable under Chapter XIX-C in a case not falling under section 207 or 194(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12) or 194(cid:11)1(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)4 or 307 or 308 or 311; or

(cid:11)iv) deducting tax under section 393(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:11)i(cid:12)(cid:64)(cid:15) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:11)i(cid:12)(cid:64)(cid:15)(cid:3) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:24)(cid:11)ii(cid:12)(cid:64)(cid:15)(cid:3) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:24)(cid:11)iii(cid:12)(cid:64)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)3(cid:11)3(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:15)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:15)

means the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year;

(cid:11)b) computing the advance tax payable under Chapter XIX-C in a case falling under section 207 or 194(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:28)4(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3) 6) or 214 or 307 or 308 or 311 the rate or rates specified in the said respective section, or the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant tax year, whichever is applicable;

(cid:11)c) deducting tax under section 393(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:15) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17) (cid:26)(cid:12)(cid:15)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:15)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:26)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) rates of income-tax specified in this behalf in the Finance Act of the relevant tax year or the rate or rates of income-tax specified in an agreement entered into by the Central Government under section 159(cid:11)1), or an agreement notified by the Central Government under section 159(cid:11)2), whichever is applicable;

(cid:20)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:21)(cid:17)

(cid:11)91) "recognised provident fund" means a provident fund which has been and continues to be recognised by the approving authority as per Part A of the Schedule XI, and includes a provident fund established under a scheme framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952;

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:11)92) "recognised stock exchange" means a recognised stock exchange as referred to in section (cid:21)(cid:11)f) of the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3) and which fulfils such conditions, as may be prescribed, and notified by the Central Government for this purpose;

(cid:11)93) "regular assessment" means the assessment made under section 270(cid:11)10) or 271;

(cid:11)94) "relative", in relation to an individual, means the husband, wife, (cid:69)(cid:85)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:76)(cid:81)(cid:72)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:70)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:3) (cid:11)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) descendant of that individual;

(cid:11)95) "Reserve Bank of India" means the Bank constituted under (cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17)

section 3(cid:11)1) of the Reserve Bank of India Act, 1934;

(cid:11)96) "resident" means a person who is resident in India as per section 6;

(cid:11)97) "resulting company" means one or more companies (including a wholly owned subsidiary thereof) to which the undertaking of the demerged company is transferred in a demerger and, the resulting company in consideration of such transfer of undertaking, issues shares to the shareholders of the demerged company and includes any authority or body or local authority or public sector company or a company established, constituted or formed as a result of demerger;

20 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)98) "scheduled bank" shall have the same meaning as assigned to it in

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17) section (cid:21)(cid:11)e) of the Reserve Bank of India Act, 1934;

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17) (cid:11)99) "Securities and Exchange Board of India" shall have the same (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)a) of the Securities and Exchange Board of India Act, 1992;

(cid:11)100) "senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant tax year;

(cid:11)101(cid:12)(cid:11)a) "short-term capital asset" means a capital asset held by an assessee for not more than twenty-four months immediately preceding the date of its transfer; and

(cid:11)b) where the capital asset is a––

(cid:11)i) security listed in a recognised stock exchange in India; or

(cid:11)ii) unit of the Unit Trust of India; or

(cid:11)iii) unit of an equity-oriented fund; or

(cid:11)iv) zero-coupon bond,

the provisions of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) shall have effect, as if for the words "twenty-four months", the words "twelve months" had been substituted; and

(cid:11)c) in determining the period for which capital asset is held by the assessee,—

(cid:11)A) in the case of a share held in a company in liquidation, there shall be excluded the period subsequent to the date on which the company goes into liquidation;

(cid:11)B) there shall be included the period for which––

(cid:11)I) the asset was held by the previous owner referred to in section 73(cid:11)1(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3) the property of the assessee in the circumstances mentioned in the said section;

(cid:11)II) the share or shares in the amalgamating company were held by the assessee, for a capital asset being a share or shares in an Indian company, which becomes the property of the assessee in consideration of a transfer referred to in section 70(cid:11)1(cid:12)(cid:11)f);

(cid:11)III) the share or shares held in the demerged company were held by the assessee, for a capital asset being a share or shares in an Indian company, which becomes the property of the assessee in consideration of a demerger;

(cid:11)IV) the person was a member of a recognised stock exchange in India immediately before its demutualisation or corporatisation, for a capital asset, being trading or clearing rights of that recognised stock exchange, acquired by a person pursuant to such demutualisation or corporatisation of that recognised stock exchange;

(cid:11)V) the person was a member of a recognised stock exchange in India immediately before its demutualisation or corporatisation, for a capital asset being equity share or shares in a company allotted pursuant to such demutualisation or corporatisation of that recognised stock exchange;

(cid:11)VI) the share or shares were held by the assessee, for a capital asset being a unit of a business trust, allotted pursuant to transfer of share or shares as referred to in section 70(cid:11)1(cid:12)(cid:11)zi);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

(cid:11)VII) the unit or units in the consolidating scheme of a mutual fund were held by the assessee, for a capital asset being a unit or units, which becomes the property of the assessee in consideration of a transfer referred to in section 70(cid:11)1(cid:12)(cid:11)zj);

(cid:11)VIII) the preference shares were held by the assessee, for a capital asset being equity shares in a company, which becomes the property of the assessee in consideration of a transfer referred to in section 70(cid:11)1(cid:12)(cid:11)zb);

(cid:11)IX) the unit or units in the consolidating plan of a mutual fund scheme were held by the assessee, for a capital asset being a unit or units, which becomes the property of the assessee in consideration of a transfer referred to in section 70(cid:11)1(cid:12)(cid:11)zk);

(cid:11)X) the original unit or units in the main portfolio were held by the assessee, for a capital asset being a unit or units in a segregated portfolio referred to in section 73(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:20)(cid:12)(cid:30)

(cid:11)XI) gold was held by the assessee before conversion into the Electronic Gold Receipt, for a capital asset being Electronic Gold Receipt issued in respect of such gold deposited as referred to in section 70(cid:11)1(cid:12)(cid:11)y);

(cid:11)XII) Electronic Gold Receipt was held by the assessee before its conversion into gold for a capital asset being gold released in respect of such Electronic Gold Receipt as referred to in section 70(cid:11)1(cid:12)(cid:11)y);

(cid:11)C) there shall be reckoned, the period from––

(cid:11)I) the date of its conversion or treatment, for a capital asset (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)j);

(cid:11)II) the date of allotment of a share or any other security (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) such financial asset subscribed to by the assessee on the basis of his right to subscribe to such financial asset or subscribed to by the person in whose favour the assessee has renounced his right to subscribe to such financial asset;

(cid:11)III) the date of the offer of the right to subscribe to any financial asset which is renounced in favour of any other person by the company or institution, as the case may be, making such offer, for a capital asset, being such right;

(cid:11)IV) the date of the allotment of a financial asset allotted without any payment and on the basis of holding of any other financial asset, for a capital asset being such financial asset;

(cid:11)V) the date of allotment or transfer of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer free of cost or at concessional rate to his employees (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) such specified security or sweat equity shares;

(cid:11)VI) the date on which a request for the redemption was made, for a capital asset, being share or shares of a company, which is acquired by the non-resident assessee on redemption of Global Depository Receipts referred to in section 209(cid:11)1(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:30)22 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)D) for capital assets other than those mentioned in items (cid:11)A) (cid:87)(cid:82)(cid:3)(cid:11)C), the said period shall be determined in such manner, as may be prescribed,

where,––

(cid:11)A) "equity oriented fund" shall have the meaning assigned to it in section 198(cid:11)8);

(cid:11)B) "security" shall have the same meaning as assigned to it in

42 of (cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) of the Securities (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:11)C) "specified security" means the securities as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme;

(cid:11)D) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called;

(cid:11)102) "short-term capital gain" means capital gains arising from the transfer of a short-term capital asset;

(cid:11)103(cid:12) (cid:11)a) "slump sale" means the transfer of one or more undertaking, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such transfer;

(cid:11)b) for the purpose of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)—

(cid:11)i) "undertaking" shall have the meaning assigned to it in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)35(cid:12)(cid:11)i); and

(cid:11)ii) the determination of the value of an asset or liability for the sole purpose of payment of stamp duty, registration fees or other similar taxes or fees shall not be regarded as assignment of values to individual assets or liabilities;

(cid:11)104) "Special Economic Zone" shall have the same meaning as assigned

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17) (cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)za) of the Special Economic Zones Act, 2005;

(cid:11)105) "stamp duty value" means the value adopted or assessed or assessable by any authority of the Central Government or State Government for the payment of stamp duty in respect of an immovable property, where the expression "assessable" shall mean the value which any authority of that Government would have adopted or assessed as if it were referred to such authority for the purposes of payment of stamp duty, irrespective of anything to the contrary contained in any other law in force;

(cid:11)106) "tax" means income-tax chargeable under this Act;

(cid:11)107) "Tax Recovery Officer" means an Income-tax Officer authorised in writing by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, to exercise––

(cid:11)a) the powers of a Tax Recovery Officer; and

(cid:11)b) the powers and functions conferred on, or assigned to, an Assessing Officer under this Act, and as may be prescribed;

(cid:11)108) "total income" means the total amount of income referred to in section 5, computed in the manner as laid down in this Act;

(cid:11)109) "transfer" in relation to a capital asset, includes—

(cid:11)a) the sale, exchange or relinquishment of the asset; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23 (cid:11)b) the extinguishment of any rights therein; or

(cid:11)c) the compulsory acquisition thereof under any law in force; or

(cid:11)d) where the asset is converted by the owner into, or is treated by him as, stock-in-trade of a business carried on by him, such conversion or treatment; or

(cid:11)e) the maturity or redemption of a zero coupon bond; or

(cid:11)f(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85) acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement or in any other manner) which has the effect of transferring, or enabling the enjoyment of, any immovable property; or

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:27)(cid:21)(cid:17)

(cid:11)g) any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882; or

(cid:11)h) disposing of, or parting with, an asset or any interest therein, or creating any interest in any asset in any manner, directly or indirectly, absolutely or conditionally, voluntarily or involuntarily, by way of an (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3) irrespective of whether such transfer of rights has been characterised as being effected or dependent upon or flowing from the transfer of a share or shares of a company registered or incorporated outside India,

where, the expression "immovable property" means—

(cid:11)i) any land or any building or part of a building, and includes, where any land or any building or part of a building is to be transferred together with any machinery, plant, furniture, fittings or other things, such machinery, plant, furniture, fittings or other things also, such that the land, building, part of a building, machinery, plant, furniture, fittings and other things include any rights therein;

(cid:11)ii) any rights in or with respect to any land or any building or a part of a (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:73)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) things therein), which has been constructed or which is to be constructed, accruing or arising from (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3) acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement of whatever nature), not being a transaction by way of sale, exchange or lease of such land, building or part of a building;

(cid:11)110) "Valuation Officer" means a person appointed by the Central Government as a Valuation Officer who shall exercise powers as specified in section 269(cid:11)3), and includes a Regional Valuation Officer, a District Valuation Officer and an Assistant Valuation Officer;

(cid:11)111) "virtual digital asset" means—

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:78)(cid:72)(cid:81)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81) currency or foreign currency), generated through cryptographic means or otherwise, called by any name, providing a digital representation of value exchanged with or without consideration, with the promise or representation of having inherent value, or functions as a store of value or a unit of account including its use in any financial transaction or investment, but not limited to investment scheme; and can be transferred, stored or traded electronically;

24 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) a non-fungible token or any other token of similar nature, by whatever name called;

(cid:11)c) any other digital asset, as the Central Government may, by notification, specify;

(cid:11)d) any crypto-asset being a digital representation of value that relies on a cryptographically secured distributed ledger or a similar technology to validate and secure transactions, whether or not such asset is included in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c),

where,––

(cid:11)i) "non-fungible token" means such digital asset as the Central Government may, by notification, specify;

(cid:11)ii) the Central Government may, by notification, exclude any digital asset from this definition, subject to such conditions as specified therein;

(cid:11)112) "zero coupon bond" means a bond—

(cid:11)a) issued by any infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company or scheduled bank on or after the 1st June, 2005;

(cid:11)b) for which no payment and benefit is received or receivable before maturity or redemption from infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company or scheduled bank; and

(cid:11)c) which the Central Government may, by notification, specify,

where, the expression "infrastructure debt fund" means the infrastructure debt fund notified by the Central Government under Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:25)(cid:12)(cid:17)

3(cid:17) (cid:11)1) For the purposes of this Act, "tax year" means the twelve months period Definition of "tax year".

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:17)

(cid:11)2) In the case of a business or profession newly set up, or a source of income newly coming into existence in any financial year, the tax year shall be the period beginning with—

(cid:11)a) the date of setting up of such business or profession; or

(cid:11)b) the date on which such source of income newly comes into existence,

and (cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

CHAPTER II

BASIS OF CHARGE

Charge of income-(cid:87)(cid:68)(cid:91)(cid:17)

4(cid:17) (cid:11)1) Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates (cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2) The charge of income-tax under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be on the total income (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) Income-tax shall also include any additional income-tax, by whatever (cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) If this Act provides that income-tax is to be charged in respect of income (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)5) For the income chargeable under this section, income-tax shall be deducted or collected at source or paid in advance as provided under (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25 5(cid:17) (cid:11)1) Subject to the provisions of this Act, the total income of any tax year of a Scope of total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) person, who is a resident, includes all income from whatever source derived, which—

(cid:11)a) is received or deemed to be received in India in that year by or on behalf of such person;

(cid:11)b) accrues or arises, or is deemed to accrue or arise, to such person in India in that year; or

(cid:11)c) accrues or arises to such person outside India in that year, but when such person is "not ordinarily resident" in India under section 6(13), such income shall be included only when it is derived from a business controlled in (cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:88)(cid:83)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) Subject to the provisions of this Act, the total income of a tax year of a person, who is a non-resident, includes all income from whatever source derived, which––

(cid:11)a) is received or deemed to be received in India in that year by or on behalf of such person; or

(cid:11)b) accrues or arises, or is deemed to accrue or arise, to such person in (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) Income accruing or arising outside India shall not be deemed to be received in India under this section by reason only of the fact that it is taken into account in a balan(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:72)(cid:72)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)4) If an income has been included in a person's total income on the basis that it––

(cid:11)a) has accrued or arisen; or

(cid:11)b) is deemed to have accrued or arisen,

to such person, it shall not again be included on the basis that it is received or deemed to be received by that (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

6(cid:17)(cid:3)(cid:11)1) For the purposes of this Act,(cid:3)residential status in India in a tax year of a person Residence in (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17) shall be determined as per the provisions of this section(cid:17)

(cid:11)2) An individual shall be resident in India in a tax year, if he––

(cid:11)a) is in India for a total period of one hundred and eighty-two days or more in that tax year; or

(cid:11)b) is in India cumulatively for sixty days or more during that year and has been in India cumulatively for three hundred and sixty-five days or more (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:88)(cid:85)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)b) shall not apply in the case of an individual who is a citizen of India and leaves India in any tax year––

(cid:11)a) as a member of the crew of an Indian ship, as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:11)18) of the Merchant Shipping Act, 1958; or

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)

(cid:11)b) for the purposes (cid:82)(cid:73)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)b) shall not apply, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), in the case of an individual––

(cid:11)a) who is a citizen of India or a person of Indian origin; and

(cid:11)b(cid:12) (cid:90)(cid:75)(cid:82)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:89)(cid:76)(cid:86)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) Where the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) has a total income exceeding fifteen lakh rupees during the tax year(cid:3) referred therein (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) income from foreign sources), sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)b) shall apply as if the words "sixty days" had been substituted with "one hundred and twenty days".

(cid:11)6) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), if the individual is––

(cid:11)a) a citizen of India; and

(cid:11)b) a member of the crew of a foreign-bound ship leaving India,

the total number of days in India, in respect of that voyage, shall be determined in such manner and subject to such conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)26 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)7) Irrespective of the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3) (cid:87)(cid:82)(cid:3)(cid:11)6), an individual

shall be deemed to be resident in India for a tax year, if he––

(cid:11)a) is a citizen of India;

(cid:11)b) is not liable to tax in any other country or territory due to his

domicile, residence, or similar criteria; and

(cid:11)c) has total income exceeding fifteen lakh rupees during such tax year

(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:12)(cid:17)

(cid:11)8) Sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) shall not apply to an individual, who is resident in India

for a tax year under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)6(cid:12)(cid:17)

(cid:11)9) A Hindu undivided family, firm or other association of persons shall be resident in India in any tax year unless the control and management of its affairs (cid:76)(cid:86)(cid:3)(cid:86)(cid:76)(cid:87)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)10(cid:12)(cid:11)a) A company is said to be a said to be a resident in India in any tax

year, if—

(cid:11)i) it is an Indian company; or

(cid:11)ii) its place of effective management is in India in that tax year;

(cid:11)b) for the purposes of this sub-section, "place of effective management" means a place where key management and commercial decisions necessary for (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)11) Every other person is resident in India in any tax year unless during that tax year the control and management of the affairs of such person is situated (cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)12) If a person is resident in India in a tax year for any source of income, he shall be deemed to be resident in India in that tax year for each of his other (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)13) A person is not ordinarily resident in India in any tax year, if that

person is—

(cid:11)a) an individual who has been, or a Hindu undivided family, whose

manager has been––

(cid:11)i) a non-resident in India in nine out of the ten tax years

preceding that year; or

(cid:11)ii) in India cumulatively for seven hundred and twenty-nine

days or less in seven tax years preceding that year; or

(cid:11)b) a citizen of India or a person of Indian origin,––

(cid:11)i) whose total income excluding income from foreign sources exceeds fifteen lakh rupees during the tax year, as mentioned in sub-section (cid:11)5); and

(cid:11)ii) who has been in India cumulatively for one hundred and

twenty days or more but less than one hundred and eighty-two days during the tax year; or

(cid:11)c) a citizen of India who is deemed to be resident in India under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7(cid:12)(cid:17)

(cid:11)14) For the purposes of this section, "income from foreign sources" means (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3) business controlled in or a profession set up in India) and which is not deemed to (cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27 7. (cid:11)1) The following incomes shall be deemed to be received in the tax year:— Income deemed to be received and dividend deemed to be income in a tax year(cid:17) (cid:11)a) the annual accretion in that year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in paragraph 6 of Part A of Schedule XI;

(cid:11)b) the transferred balance in a recognised provident fund, to the extent

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:20)(cid:20)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5) of Part A of Schedule XI;

(cid:11)c) the contribution made by the Central Government or any other employer in that year to the account of an employee under a pension scheme mentioned in section 124(cid:17)

(cid:11)2) For inclusion in the total income of an assessee,—

(cid:11)a) any dividend declared by a company or distributed or paid by it (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)40(cid:12)(cid:11)a) to (cid:11)f) shall be deemed to be the income of the tax year in which it is so declared, distributed or paid, as the case may be;

(cid:11)b) any interim dividend shall be deemed to be the income of the tax year in which the amount of such dividend is unconditionally made available by the company to the (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:17)

Income on receipt of capital asset or stock-in-trade by specified person from specified (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17) 8(cid:17) (cid:11)1) Where a specified person receives during the tax year any capital asset or stock-in-trade, or both, from a specified entity in connection with the dissolution or reconstitution of such specified entity, then the specified entity shall be deemed to have transferred such capital asset or stock-in-trade, or both, to the specified person in the year in which such capital asset or stock-in-trade, or both, (cid:68)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)2) Any profits and gains arising from the deemed transfer mentioned in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) by the specified entity shall be—

(cid:11)i) deemed to be the income of such specified entity of the tax year in which such capital asset or stock-in-trade, or both, were received by the specified person; and

(cid:11)ii) chargeable to income-tax as income of such specified entity under the head "Profits and gains of business or profession" or under the head "Capital gains".

(cid:11)3) For the purposes of this section, fair market value of the capital asset or stock-in-trade, or both, on the date of its receipt by the specified person shall be deemed to be the full value of the consideration received or accruing as a result of such deemed transfer mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)4) If any difficulty arises in giving effect to the provisions of this section and section 67(cid:11)10), the Board may, with the previous approval of the Central Government, (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)5) Every guideline issued by the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall be laid before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in such guideline or both Houses agree that the guideline, should not be issued, the guideline shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:17)28 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) For the purposes of this section,—

(cid:11)a) "specified entity" means a firm or other association of persons or

(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)-operative society);

(cid:11)b) "specified person" means a person, who is a partner of a firm or (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3) company or a co-operative society) in any tax year;

(cid:11)c) "reconstitution of the specified entity" means, where—

(cid:11)i) one or more of its partners or members, of such specified

entity ceases to be partners or members; or

(cid:11)ii) one or more new partners or members are admitted in such specified entity in such circumstances that one or more of the persons who were partners or members, of the specified entity, before the change, continue as partner or partners or member or members after the change; or

(cid:11)iii) all the partners or members, of such specified entity continue with a change in their respective share or in the shares of (cid:86)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:17)

9. (cid:11)1) The income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)8) shall be deemed to

(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Income deemed to accrue or arise (cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) The income accruing or arising, directly or indirectly, through or from––

(cid:11)a) any asset or source of income in India; or

(cid:11)b) any property in India; or

(cid:11)c) any business connection in India; or

(cid:11)d) the transfer of a capital asset situated in India,

shall be deemed to accrue or ari(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)3) Any income falling under the head "Salaries" shall be deemed to accrue

or arise in India, if it is—

(cid:11)a) earned in India, and any income payable for,—

(cid:11)i) services rendered in India; and

(cid:11)ii) the rest period or leave period which is preceded and succeeded by services rendered in India and forms part of the service contract of employment,

shall be regarded as income earned in India;

(cid:11)b) payable by the Government to an Indian citizen for services

(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)4) Any dividend paid by an Indian company outside India shall be deemed

to accrue or arise in India(cid:17)

(cid:11)5(cid:12)(cid:11)a) Income by way of interest payable by––

(cid:11)i) the Government;

(cid:11)ii) a resident, except where it is payable in respect of any debt

incurred, or moneys borrowed and used, for the purpose of—

(cid:11)A) a business or profession carried on by such resident outside

India; or

(cid:11)B) making or earning any income by such resident from any

source outside India; or

(cid:11)iii) a non-resident, if it is in respect of any debt incurred, or moneys borrowed and used, for the purposes of a business or profession carried on by such non-resident in India,(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 29 shall be deemed to accrue or arise in India;

(cid:11)b(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),––

(cid:11)i) any interest payable by the permanent establishment in India of a non-resident person engaged in the business of banking, to the head office or any other permanent establishment or any other part of such non-resident outside India shall be deemed to accrue or arise in India and shall be chargeable to tax in addition to any income attributable to such permanent establishment in India;

(cid:11)ii) such permanent establishment in India shall––

(cid:11)A) be deemed to be a person separate from, and independent of, the non-resident person of which it is a permanent establishment; and

(cid:11)B) the provisions of this Act relating to computation of total income, determination of tax and collection and recovery shall apply, accordingly;

(cid:11)iii) "permanent establishment" shall have the meaning assigned to it

in section 173(cid:11)c(cid:12)(cid:17)

(cid:11)6(cid:12)(cid:11)a) Income by way of royalty payable by––

(cid:11)i) the Government;

(cid:11)ii) a resident, except where the royalty is payable in respect of any right,

property or information used or services utilised for the purposes of—

(cid:11)A) a business or profession carried on by such resident outside

India; or

(cid:11)B) making or earning any income by such resident from any

source outside India; or

(cid:11)iii) a non-resident, if the royalty is payable in respect of any right,

property or information used or services utilised for the purposes of—

(cid:11)A) a business or profession carried on by such non-resident in

India; or

(cid:11)B) making or earning any income by such non-resident from

any source in India,

shall be deemed to accrue or arise in India;

(cid:11)b) in this sub-section, "royalty" means consideration (including any lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head "Capital gains") for the following––

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68) licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property;

(cid:11)ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade mark or similar property;

(cid:11)iii) the use of any patent, invention, model, design, secret formula or

process or trade mark or similar property;

(cid:11)iv) the imparting of any information concerning technical, industrial,

commercial or scientific knowledge, experience or skill;

30 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 30 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)v) the use or right to use any industrial, commercial or scientific

equipment except the amounts referred in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12)(cid:30)

(cid:11)vi(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73) a licence) in respect of any copyright, literary, artistic or scientific work including––

(cid:11)A) films or video tapes for use in connection with television; or

(cid:11)B) tapes for use in connection with radio broadcasting;

(cid:11)vii) the rendering of services in connection with the activities referred

to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)vi);

(cid:11)c(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b),––

(cid:11)i) the transfer or grant of all or any rights in respect of any right, property or information includes transfer or grant of all or any right for use or right to use (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:82)(cid:73)(cid:87)(cid:90)(cid:68)(cid:85)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:12)(cid:3) irrespective of the medium through which that right is transferred;

(cid:11)ii) royalty includes consideration in respect of any right, property or

information, whether or not––

(cid:11)A) the possession or control of that right, property or

information is with the payer;

(cid:11)B) that right, property or information is used directly by the

payer;

(cid:11)C) the location of that right, property or information is in India;

(cid:11)iii) the expression "process" includes transmission by satellite (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:83)-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology, whether or not that process is secret;

(cid:11)iv) the expression "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:80)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:17)

(cid:11)7(cid:12)(cid:11)a) Income by way of fees for technical services payable by––

(cid:11)i) the Government;

(cid:11)ii) a resident, except where it is payable in respect of services

utilised for—

(cid:11)A) a business or profession carried on by such resident outside

India; or

(cid:11)B) making or earning any income by such resident from any

source outside India; or

(cid:11)iii) a non-resident, if it is payable in respect of services utilised for—

(cid:11)A) a business or a profession carried on by such non-resident in

India; or

(cid:11)B) making or earning any income by such non-resident from

any source in India,

shall be deemed to accrue or arise in India;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 31

(cid:11)b) in this sub-section, "fees for technical services" means any consideration (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:88)(cid:80)(cid:83)(cid:3) (cid:86)(cid:88)(cid:80)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) or other personnel) but does not include consideration—

(cid:11)i) for any construction, assembly, mining or like project undertaken by

the recipient; or

(cid:11)ii) which would be income of the recipient chargeable under the head

"Salaries".

(cid:11)8) Income arising outside India, in the nature of a sum referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)49(cid:12)(cid:11)u), paid by a person resident in India,––

(cid:11)a) to a non-resident, not being a company, or to a foreign company; or

(cid:11)b(cid:12) (cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:85)(cid:76)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:11)13),

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)9(cid:12)(cid:11)a) For the purposes of this section, "business connection" in India shall

include—

(cid:11)i) any business carried out in India in the case of which all or part of

operation are carried out in India; or

(cid:11)ii) a significant economic presence in India;

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), a business carried out in India shall include––

(cid:11)i) business activity carried out through a person who, acting on behalf

of the non-resident,—

(cid:11)A) has and habitually exercises in India, an authority to conclude contracts on behalf of the non-resident or habitually concludes contracts or habitually plays the principal role leading to conclusion of contracts by that non-resident and the contracts are—

(cid:11)I) in the name of the non-resident; or

(cid:11)II) for the transfer of the ownership of, or for the granting of the right to use, property owned by that non-resident or that non-resident has the right to use; or

(cid:11)III) for the provision of services by the non-resident; or

(cid:11)B) has no such authority, but habitually maintains in India a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the non-resident; or

(cid:11)C) habitually secures orders in India, mainly or wholly for the non-resident, or for that non-resident and other non-residents controlling, controlled by, or subject to the same common control, as that non-resident;

(cid:11)ii) a business activity carried out through a person who is a broker, general commission agent or any other agent, through whom such activity is carried out, and who is working mainly or wholly on behalf of––

(cid:11)A) a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:81)(cid:82)(cid:81)-resident); or

(cid:11)B) such non-resident and other non-residents who—

(cid:11)I) are controlled by the principal non-resident; or

(cid:11)II) have a controlling interest in the principal

non-resident; or

(cid:11)III) are subject to the same common control as the

principal non-resident,

and such person shall not be deemed as having an independent status;

32 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 32 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a) and (cid:11)b), a business carried out in India shall not include

any business activity or operations of the non-resident––

(cid:11)i) carried out through a broker, general commission agent or any other agent having an independent status, if such broker, general commission agent or any other agent is acting in the ordinary course of his business; or

(cid:11)ii) which are confined to any of the following––

(cid:11)A) the purchase of goods in India for the purposes of export out

of India; or

(cid:11)B) the collection of news and views in India for transmission out of India, in the case where such non-resident is engaged in the business of running a news agency or of publishing newspapers, magazines or journals; or

(cid:11)C) the display of uncut and unassorted diamond in any special

zone notified by the Central Government, in the case where such non-resident is a foreign company engaged in the business of mining of diamonds; or

(cid:11)D) the shooting of any cinematographic film in India, in the case

where such non-resident is a person being––

(cid:11)I) an individual who is not an Indian citizen; or

(cid:11)II) a firm which does not have a partner who is an Indian

citizen or who is resident in India; or

(cid:11)III) a company which does not have a shareholder who is

an Indian citizen or who is resident in India;

(cid:11)d) a non-resident shall have a significant economic presence in India, where

there is—

(cid:11)i) transaction in respect of any goods, services or property carried out by such non-resident with any person in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction or transactions during the tax year exceeds such amount as may be prescribed; or

(cid:11)ii) systematic and continuous soliciting of business activities or engaging

in interaction with such number of users in India, as may be prescribed,

irrespective of whether the agreement for such transactions or activities is entered in India, or the non-resident has a residence or place of business in India, or the non-resident renders any services in India;

(cid:11)e(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) shall not apply to the transactions or activities

which are confined to the purchase of goods in India for the purpose of export;

(cid:11)f) in this section, only the income which is reasonably attributable to––

(cid:11)i) operations carried out in India, when all operations of the business

are not carried out in India;

(cid:11)ii) transactions or activities referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d),

shall be deemed to accrue or arise in India from any business connection;

(cid:11)g) the income attributable to operations of any business or significant

economic presence in this section shall also include income from––

(cid:11)i) such advertisement which targets a customer who resides in India or a customer who accesses the advertisement through internet protocol address located in India;

(cid:11)ii) sale of data collected from a person who resides in India or from a

person who uses internet protocol address located in India; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 33 (cid:11)iii) sale of goods or services using data collected from a person who resides in India or from a person who uses internet protocol address located (cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)10) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2),––

(cid:11)a) an asset or a capital asset, being any share of, or interest in, a company or entity registered or incorporated outside India shall be deemed to be situated in India, if the share or interest derives, directly or indirectly, (cid:76)(cid:87)(cid:86)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:12)(cid:3) located in India;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), shall be deemed to derive its value substant(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:12)(cid:3) located in India, if on the specified date, the value of such assets,––

(cid:11)i) exceeds the amount of ten crore rupees; and

(cid:11)ii) represents at least 50% of the value of all the assets owned

by the company or entity, as the case may be;

(cid:11)c) the value of an asset shall be the fair market value on the specified date of such asset without reduction of liabilities, if any, in respect of the asset, determined in the manner, as may be prescribed;

(cid:11)d) the expression "specified date" in clause (c) means—

(cid:11)i) the date on which the accounting period of the company or, as the case may be, the entity ends preceding the date of transfer of a share or an interest; or

(cid:11)ii) the date of transfer, if the book value of the assets of the company or, as the case may be, the entity on the date of transfer exceeds the book value of the assets as on the date referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i), by 15%;

(cid:11)e) the expression "accounting period" in clause (d) means––

(cid:11)i) each period of twelve months ending with the 31st March;

(cid:11)ii) each period of twelve months ending with a date other than

the 31st March, in a case where a company or an entity, referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), regularly adopts a period of twelve months ending on a day other than the 31st March for—

(cid:11)A) complying with the provisions of the tax laws of the

territory, of which it is a resident, for tax purposes; or

(cid:11)B) reporting to persons holding the share or interest;

(cid:11)iii) the period beginning with the date of registration or incorporation of a company or entity and ending with the 31st March or such other day referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii), in a case where a company or entity comes into existence and the later accounting period shall be the successive periods of twelve months; or

(cid:11)iv) the period beginning with the 1st April or such other day as applicable in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)ii) and ending with the date immediately preceding the date on which the company or entity ceases to exist, in a case where the company or the entity ceases to exist before the end of the accounting period;

(cid:11)f(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), if––

(cid:11)i) there is a transfer outside India of any share of, or interest in, a company or an entity registered or incorporated outside India by a non-resident transferor; and34 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 34 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) all the assets owned, directly or indirectly, by that company

or entity are not located in India,

then, the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be only such part of the income as is reasonably attributable to assets located in India and determined in the manner, as may be prescribed;

(cid:11)g) the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall not include income from transfer, outside India, of any share of, or interest in, a company or an entity registered or incorporated outside India,––

(cid:11)i) if such share of, or interest in, a company or an entity registered or incorporated outside India is held by a non-resident by way of investment, directly or indirectly,––

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)A) in Category I or Category II foreign portfolio investor (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) Portfolio Investors) Regulations, 2014, prior to their repeal, made under the Securities and Exchange Board of India Act, 1992;

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)B) in Category I foreign portfolio investor under the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:51)(cid:82)(cid:85)(cid:87)(cid:73)(cid:82)(cid:79)(cid:76)(cid:82)(cid:3) Investors) Regulations, 2019, made under the Securities and Exchange Board of India Act, 1992;

(cid:11)ii) if such company or entity directly owns the assets situated in (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:82)(cid:85)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) associated enterprises), at any time in the twelve months preceding the date of transfer,––

(cid:11)A) does not hold the right of management or control in

relation to such company or the entity; and

(cid:11)B) does not hold voting power or share capital or interest exceeding 5% of the total voting power or total share capital or total interest, as the case may be, of such company or entity; or

(cid:11)iii) if such company or entity indirectly owns the assets situated (cid:76)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:82)(cid:85)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) associated enterprises), at any time in the twelve months preceding the date of transfer,––

(cid:11)A) does not hold the right of management or control in

relation to such company or the entity;

(cid:11)B) does not hold any right in, or in relation to, such company or entity which would entitle it to the right of management or control in the company or entity which directly owns the assets situated in India; and

(cid:11)C) does not hold such percentage of voting power or share capital or interest in such company or entity which results in (cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:11)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:3) enterprises) a voting power or share capital or interest exceeding 5% of the total voting power or total share capital or total interest, as the case may be, of the company or entity, which directly owns the assets situated in India;

(cid:11)iv) in this clause, "associated enterprises" shall have the

meaning assigned to it in section 162(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 35 (cid:11)11) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)5(cid:12)(cid:15)(cid:3) (cid:11)6(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)7), income of a non-resident shall be deemed to accrue or arise in India and shall be included in his total income, whether or not,––

(cid:11)a) the non-resident has a residence or place of business or business

connection in India; or

(cid:11)b) the non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)12(cid:12)(cid:11)a) In this section, the fund management activity carried out by an eligible investment fund through an eligible fund manager acting on behalf of such fund, shall not constitute business connection in India of that fund;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall not be said to be resident in India under section 6 merely because the eligible fund manager, undertaking fund management activities on its behalf, is situated in India;

(cid:11)c) nothing contained in this section shall apply to exclude any income from the total income of the eligible investment fund, which would have been so included irrespective of whether the activity of the eligible fund manager constituted the business connection in India of such fund or not;

(cid:11)d) nothing contained in this section shall have any effect on the scope of total income or determination of total income in the case of the eligible fund manager;

(cid:11)e) the conditions for being an eligible investment fund or an eligible fund manager, or furnishing of requisite statements shall be as per the provisions of Schedule I;

(cid:11)f) the Central Government may, by notification, specify that any one or

more of the conditions (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)e) shall not apply, or shall apply, with such modifications, as specified, in case of an eligible investment fund and its eligible fund manager, if––

(cid:11)i) the eligible fund manager is located in an International Financial

Services Centre; and

(cid:11)ii) has commenced its operations on or before the 31st March, 2030(cid:17)

(cid:11)13) For the purposes of this section, the expression "through" shall mean

and include "by means of", "in consequence of" or "by reason of".

10(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:3)(cid:75)(cid:88)(cid:86)(cid:69)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:73)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)

system (known as "COMMUNIAO DOS BENS" under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, then––

Apportionment of income between spouses governed by Portuguese Civil Code(cid:17) (cid:11)a) their income under any head of income shall not be assessed

together as that of such community of property (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3) association of persons or a body of individuals);

(cid:11)b) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) under each head of income other than "Salaries" shall be divided equally between the husband and the wife;

(cid:11)c) the income so divided shall be included separately in the total

income of the husband and the wife respectively, and the remaining provisions of this Act shall apply accordingly; and36 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 36 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:17)

(cid:11)d) where either the husband or the wife, has any income under the head "Salaries", that income shall be included in the total income of the (cid:86)(cid:83)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:72)(cid:68)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:87)(cid:17)

CHAPTER III

INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

A.—Incomes not to be included in total income

Incomes not included in total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

11(cid:17) (cid:11)1) In computing the total income of any person for a tax year under this Act, any income enumerated in Schedules II, III, IV V and VI shall not (cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)2) Wherever the conditions referred to in the Schedules referred in sub-section (cid:11)1) are not satisfied in any tax year in respect of any income enumerated in the said Schedules, such income shall be charged to tax under this Act on the total income (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The persons enumerated in Schedule VII shall, subject to fulfilment of the conditions specified therein, not be chargeable to tax under this Act on the total income (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) Wherever the conditions referred to in Schedule VII are not satisfied in respect of the persons enumerated in the said Schedule in any tax year, the income of such person shall be charged to tax under the provisions of this Act for that tax year(cid:17)

(cid:11)5) The Central Government may make rules or issue notifications for the

purposes of this section as specified in Schedules II, III, (cid:44)(cid:57)(cid:15)(cid:3)(cid:57)(cid:15)(cid:3)(cid:57)(cid:44)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:57)(cid:44)(cid:44)(cid:17)

B.—Incomes not to be included in total income of political parties and

electoral trusts

12(cid:17) (cid:11)1) In computing the total income of any political party or an electoral trust for a tax year under this Act, any income enumerated in Schedule VIII shall not be included, subject to fulfilment of conditions (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

Incomes not included in total income of political parties and electoral (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)2) Wherever the conditions referred to in Schedule VIII are not satisfied in any tax year in respect of any income enumerated in the said (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The Central Government may make rules or issue notifications for

the purposes of this section as specified in Schedule VIII(cid:17)

CHAPTER IV

COMPUTATION OF TOTAL INCOME

A.—Heads of income

Heads (cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

13(cid:17) Save as otherwise provided in this Act, all incomes shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income:—

(cid:11)a) Salaries;

(cid:11)b) Income from house property;

(cid:11)c) Profits and gains of business or profession;

(cid:11)d) Capital gains; and

(cid:11)e) (cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 37 14. (cid:11)1) Irrespective of anything to the contrary contained in this Act, for the purposes of computing the total income under this Chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

Income not forming part of total income and expenditure in relation to (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) (cid:11)2) Where the Assessing Officer, having regard to the accounts of the

assessee, is not satisfied with—

(cid:11)a) the correctness of the claim of expenditure incurred by the

assessee; or

(cid:11)b) the claim made by the assessee that no expenditure has been

incurred,

in relation to income which does not form part of the total income under this Act, he shall determine such amount of expenditure in accordance with any method, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) Irrespective of anything to the contrary contained in this Act, the provisions of this section shall apply in a case where any expenditure has been incurred during any tax year in relation to income which does not form part of the total income under this Act, but such income has not accrued or arisen or has not been received (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

B.—Salaries

Salaries(cid:17) 15(cid:17) (cid:11)1) The following income shall be chargeable to income-tax under the

head "Salaries":—

(cid:11)a) any salary due from an employer to an assessee in the tax year,

whether paid or not;

(cid:11)b) any salary paid or allowed to him in the tax year by or on behalf of

an employer though not due or before it became due to him;

(cid:11)c) any arrears of salary paid or allowed to him in the tax year by or on behalf of an employer, if not charged to income-tax for any earlier (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:17)

(cid:11)3) If any salary paid in advance is included in the total income of any person for any tax year, it shall not be included again in the total income of such person when the salary bec(cid:82)(cid:80)(cid:72)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:17)

(cid:11)4) Any salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from the firm shall not be (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

16(cid:17) For the purposes of this Part, "salary" includes—

Income from s(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)a) wages;

(cid:11)b) any annuity or pension;

(cid:11)c) any gratuity;

(cid:11)d) any fees or commission;

(cid:11)e) perquisites;

(cid:11)f) profits in lieu of, or in addition to, any salary or wages;

(cid:11)g) any advance of salary;

(cid:11)h) any payment received by an employee in respect of any period of

leave not availed of by him;

38 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 38 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax as per paragraph 6 of Part A of Schedule XI;

(cid:11)j) the aggregate of all sums that are comprised in the transferred (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:20)(cid:20)(cid:11)2) of Part A of Schedule XI of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5) thereof;

(cid:11)k) the contribution made by the Central Government or any other employer in any tax year, to the account of an employee under a pension scheme referred to in section 124; and

(cid:11)l) the contribution made by the Central Government in any tax year, to the Agniveer Corpus Fund account of an individual enrolled in the Agnipath Scheme referred to in section 125(cid:17)

(cid:51)(cid:72)(cid:85)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:72)(cid:17)

17(cid:17) (cid:11)1) For the purposes of this Part, "perquisite" includes—

(cid:11)a) the value of rent-free accommodation provided to the assessee by

his employer computed in such manner as may be prescribed;

(cid:11)b) the value of any accommodation, computed in such manner as may be prescribed, provided to the assessee by his employer at a concessional rate which is in excess of rent recoverable from or payable by the assessee;

(cid:11)c) the value of any benefit or amenity granted or provided free of cost

or at concessional rate in the following cases:—

(cid:11)i) by a company to an employee, who is a director thereof or

who has a substantial interest in the company;

(cid:11)ii(cid:12) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72) [other than employee referred in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:64) whose income under the head "Salaries" by way of monetary payment (from one or more employers) exceeds such amount as may be prescribed;

(cid:11)d) the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the current employer, or former employer, free of cost or at concessional rate to the assessee;

(cid:11)e) the value of any other benefit or amenity, as may be prescribed;

(cid:11)f) any sum paid by the employer in respect of any obligation which,

but for such payment, would have been payable by the assessee;

(cid:11)g) any sum payable by the employer to effect an assurance on the life of the assessee or to effect a contract for an annuity, whether directly or through a fund, other than––

(cid:11)i) a recognised provident fund; or

(cid:11)ii) an approved superannuation fund; or

(cid:11)iii) a Deposit-linked Insurance Fund established under––

(cid:11)A) section 3G of the Coal Mines Provident Fund and

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:27)(cid:17) Miscellaneous Provisions Act, 1948; or

(cid:11)B) section 6C of the Employees' Provident Funds and

(cid:20)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:21)(cid:17) Miscellaneous Provisions Act, 1952;

(cid:11)h) aggregate amount of any contribution, in excess of (cid:3423) 750000 in a

tax year, made to the account of the assessee by the employer—

(cid:11)i) in a recognised provident fund;

(cid:11)ii) in the scheme referred to in section 124(cid:11)1); and

(cid:11)iii) in an approved superannuation fund;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 39

(cid:11)i) the annual accretion by way of interest, dividend or any other amount of similar nature during the tax year to the balance at the credit of (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)h), computed in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:11)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)to in (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:12)(cid:17)

(cid:11)2) Nothing in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall apply to––

(cid:11)a) the value of any medical treatment provided to an employee or any

member of his family in any hospital maintained by the employer;

(cid:11)b) any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family—

(cid:11)i) in any hospital maintained by the Government, or any local authority, or any other hospital approved by the Government for the purposes of medical treatment of its employees;

(cid:11)ii) in respect of the prescribed diseases or ailments, in any hospital approved by the Principal Chief Commissioner or Chief Commissioner having regard to such guidelines as may be issued in this behalf;

(cid:11)c) any portion of the premium paid by an employer in relation to an employee, to effect or to keep in force an insurance on the health of such (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:11)c), by the––

(cid:11)i) Central Government; or

41 of 1999(cid:17)

(cid:11)ii) Insurance Regulatory and Development Authority established (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Insurance Regulatory and Development Authority Act, 1999;

(cid:11)d) any sum paid by the employer in respect of any premium paid by the employee to effect or to keep in force an insurance on his health or the health of any member of his family under any scheme, approved for the purposes of section 126, by the—

(cid:11)i) Central Government; or

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:11)ii) Insurance Regulatory and Development Authority established (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Insurance Regulatory and Development Authority Act, 1999;

(cid:11)e) any expenditure incurred by the employer for the use of any vehicle for journey by the assessee from his residence to his office or other place of work, or from such office or place to his residence;

(cid:11)f) any expenditure incurred by the employer, or any sum paid by the employer in respect of any expenditure actually incurred by the employee, on—

(cid:11)i) medical treatment of the employee or any family member of

such employee outside India;

(cid:11)ii) travel and stay abroad for the employee or any member of

the family of such employee for medical treatment;

(cid:11)iii) travel and stay abroad of one attendant who accompanies

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:87)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)40 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 40 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)f),—

(cid:11)a) the expenditure on medical treatment and stay abroad shall be excluded from the perquisite only to the extent permitted by the Reserve Bank of India; and

(cid:11)b) the expenditure on travel shall be excluded from perquisite only in the case of an employee whose gross total income, as computed before including therein the said expenditure, does not exceed such amount as may be prescribed(cid:17)

(cid:11)4) For the purposes of this section,—

(cid:11)a) "fair market value" means the value determined in accordance with

the method, as may be prescribed;

(cid:11)b) "family", in relation to an individual, shall have the meaning

(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:21)(cid:12)(cid:30)

(cid:11)c) "gross total income" shall have the meaning assigned to it in

section 122(cid:11)10);

(cid:11)d) "hospital" includes a dispensary or a clinic or a nursing home;

(cid:11)e) "option" means a right but not an obligation, granted to an employee to apply for the specified security or sweat equity shares at a predetermined price;

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:11)f) "specified security" means the securities as defined in section 2(h) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:11)Regulation) Act, 1956 and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme;

(cid:11)g) "sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called;

(cid:11)h) the value of any specified security or sweat equity shares shall be the fair market value of the specified security or sweat equity shares, on the date on which the option is exercised by the assessee, as reduced by the amount actually paid by, or recovered from, the assessee in respect of such secur(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:17)

18(cid:17) (cid:11)1) For the purposes of this Part, "profits in lieu of salary" includes,—

Profits in lieu (cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)a) the amount of any compensation due to, or received by, an assessee

from his employer or former employer at or in connection with the—

(cid:11)i) termination of his employment; or

(cid:11)ii) modification of the terms and conditions relating thereto;

(cid:11)b) any amount due to, or received, whether in lump sum or otherwise,

by any assessee from any person—

(cid:11)i) before his joining any employment with that person; or

(cid:11)ii) after cessation of his employment with that person;

(cid:11)c) any payment due to or received by an assessee—

(cid:11)i) from an employer or a former employer; or

(cid:11)ii) from a provident or other fund, to the extent to which it does not consist of contributions by the assessee or interest on such contributions; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 41 (cid:11)iii) any sum received under a Keyman insurance policy as defined in (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)Note 1), including the sum allocated by way of bonus on such (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:17)

(cid:11)2) The payment referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)c) shall not include any payment

referred to in––

(cid:11)a(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:30)

(cid:11)b(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:12)(cid:30)

(cid:11)c(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)d(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:20)(cid:12)(cid:17)

Deductions (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:17) 19(cid:17) (cid:11)1) The income chargeable under the head "Salaries" shall be computed after making the deductions in respect of sums of the nature mentioned in column B of the following Table, not exceeding the amount as mentioned in column C thereof:—

Table

6O1R Nature of sum Amount of deduction
A B C
 Sum paid by the assessee as a tax on employment as per article of the Constitution, 276 2) OHYLDEOHE\RUXQGHUDQ\ODZ (QWLUHDPRXQW
 Standard deduction a ൟ  RU WKH VDODU\ whichever is less, where income-tax is computed under section 202 1); b ൟ  RU WKH VDODU\ whichever is less, in any other FDVH
 Death-cum-retirement gratuity received as referred to in sub-VHFWLRQ 2 g) (QWLUHDPRXQW
 Payment of retiring gratuity received under the Pension Code or Regulations applicable to the PHPEHUVRIWKHGHIHQFHVHUYLFHV (QWLUHDPRXQW
 Gratuity received under the Payment of Gratuity Act, 1972 RI  Amount received, as restricted to the amount calculated as per the provisions RI VHFWLRQ  2  DQG 3) of the said $FW
 Any other gratuity received by an employee— i) on his retirement; or on his becoming ii) incapacitated before such retirement; or iii) on termination of his HPSOR\PHQW Amount being minimum of— a) actual gratuity received; b) amount specified by the Central Government, by notification, having regard to the limit applicable in this behalf to the employees of the Central Government; and
A B C
c) half month's salary for each completed year of service, calculated as under:— Amount = $[% 1 2 where,— A = average salary for ten months immediately preceding the month when any such event occurs; B = number of such FRPSOHWHG\HDUV
 Payment in commutation of pension received— a) under the Civil Pensions &RPPXWDWLRQ  5XOHV RI WKH Central Government; or b) under any similar scheme applicable to–– i) the members of the civil services of the Union or holders of posts connected with defence or of civil posts under the Union, [such members or holders not FRYHUHGXQGHU a @ ii) the members of the all-India services; iii) the members of the defence services; iv) the members of the civil services of a State, or the holders of civil posts under a State; or v) the employees of a local authority or a corporation established by a Central Act or 6WDWH$FWRU3URYLQFLDO$FW (QWLUHDPRXQW
 Payment in commutation of pension is received under any scheme from any other employer The commuted value shall be determined having regard to the age of the recipient, the state of his health, the rate of interest and officially recognised tables of mortality, and— a) where the employee has received gratuity, the commuted value of one-third of the pension, which he is normally entitled to receive; and
b) in any other case, the commuted value of one-half of such pension
 Payment in commutation of pension received from a fund as specified in Schedule VII 7DEOH6O1R  (QWLUHDPRXQW
 Compensation received by a workman at the time of his retrenchment— a) under the Industrial Disputes Act, 1947 RI RU b) under any other Act or rules, orders or notifications issued thereunder; or c) under any standing orders; or d) under any award, contract of service or RWKHUZLVH Minimum of— a) compensation received; b) amount calculated as per provisions of section the Industrial ) b) of Disputes Act, 1947 RI  c) such amount, not EHLQJOHVVWKDQൟ, as may be notified by the &HQWUDO*RYHUQPHQW
 In case of compensation referred to in Sl No 10, where such compensation received is in accordance with any scheme which the Central Government may approve in this behalf, having regard to–– a) the need for extending special protection to the workmen in the undertaking to which such scheme applies; and b) other relevant FLUFXPVWDQFHV Compensation received
 Amount received or receivable on voluntary retirement or termination of service under a scheme or schemes of voluntary retirement, by an employee as referred to in sub-VHFWLRQ 2) h  Minimum of— a) compensation received; and b ൟ
 Payment received by an employee of the Central Government or a State Government as the cash equivalent of the leave salary in respect of the period of earned leave at his credit at the time his retirement whether on of VXSHUDQQXDWLRQRURWKHUZLVH (QWLUHDPRXQW
1 Payment of the nature referred against serial number 13 received by an employee who is not a Central Government or State *RYHUQPHQWHPSOR\HH Amount being minimum of— a) the cash equivalent of the leave salary in respect of the period of earned leave at his credit at the time of his retirement, whether on superannuation or otherwise HQWLWOHPHQW RI HDUQHG OHDYH shall not exceed thirty days for every year of actual service); b) amount "A", where,— A =10×B; B = average monthly salary for the ten months immediately preceding his retirement whether on superannuation or otherwise; c) amount as the Central Government may, by notification, specify in this behalf having regard to the limit applicable in this behalf to the employees of that Government; and d) actual payment UHFHLYHG
42 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 42 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 43 44 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 44 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) in respect of the entries against serial number 6 thereof, if gratuity or gratuities was or were received from one or more than one employer in (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:74)(cid:85)(cid:68)(cid:87)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:74)(cid:85)(cid:68)(cid:87)(cid:88)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:72)(cid:85)(cid:72)(cid:3) received in any earlier tax year), the aggregate amount of deduction shall not exceed—

A – B,

where,—

A = the limit specified by the Central Government, by

notification; and

B = the aggregate amount of gratuity or gratuities which was or were received in any one or more earlier tax years and allowed as an exemption or a (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:12)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) income of any such tax year or years;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 45

(cid:11)b) in respect of the entries against serial numbers 6 and 14 thereof, "Salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;

(cid:11)c) in respect of the entries against serial numbers 10 and 11 thereof, the following amounts shall be deemed to be compensation received at the time of retrenchment:––

(cid:11)i) compensation received by a workman at the time of the

closing down of the undertaking in which he is employed;

(cid:11)ii) compensation received by a workman, at the time of the (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) operation of law) of the ownership or management of the undertaking in which he is employed, from the employer in relation to that undertaking to a new employer, if—

(cid:11)A) the service of the workman has been interrupted by such

transfer; or

(cid:11)B) the terms and conditions of service applicable to the workman after such transfer are in any way less favourable to the workman than those applicable to him immediately before such transfer; or

(cid:11)C) the new employer is, under the terms of such transfer or otherwise, legally not liable to pay to the workman, in the event of his retrenchment or compensation on the basis that his service has been continuous and has not been interrupted by such transfer;

(cid:20)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:26)(cid:17)

(cid:11)d) in respect of the entries against serial numbers 10 and 11 thereof, the expressions "employer" and "workman" shall have the same meanings as respectively assigned to them in the Industrial Disputes Act, 1947;

(cid:11)e) the provisions of the entries against serial number 12 thereof shall

be subject to the following conditions:––

(cid:11)i) the applicable schemes of the said companies or authorities or societies or Universities or the institutes referred to in clauses (cid:11)h)(cid:11)vii) and (cid:11)x), governing the payment of such amount are made as per such (cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74), inter alia, criteria of economic viability) as may be issued in this behalf;

(cid:11)ii) where deduction has been allowed to an employee in respect of the said item for any tax year, no deduction thereunder shall be allowed to him in relation to any other tax year; and

(cid:11)iii) where any relief under section 157 has been allowed to an assessee for any tax year in respect of any amount referred to in the said item, such amount shall not be allowed as a deduction from the compensation received or receivable in any tax year;

(cid:11)f) in respect of the entries against serial number 14 thereof, if any payment on account of cash equivalent of leave salary is received from one (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) payment or payments was or were received in any earlier tax year), the aggregate amount of deduction shall not exceed—

A – B,46 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 46 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 where,—

A = the limit specified by the Central Government, by

notification; and

B = the aggregate amount of payment or payments which was received in any one or more earlier tax years and allowed as an exemption or a deduction (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:12)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) income of any such tax year or years;

(cid:11)g) the death-cum-retirement gratuity referred to in sub-section (cid:11)1)

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72) as––

(cid:11)A) received under the revised pension rules of the Central

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:51)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)B) received under any similar scheme applicable––

(cid:11)i) to the members of the civil services of the Union or holders of posts connected with defence or of civil posts under (cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)members or holders being persons not governed by the said rules);

(cid:11)ii) to the members of the all-India services;

(cid:11)iii) to the members of the civil services of a State or

holders of civil posts under a State; or

(cid:11)iv) to the employees of a local authority;

(cid:11)h) the schemes of voluntary retirement or termination of service as referred to in sub-section (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:21)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) employees of––

(cid:11)i(cid:12) (cid:68)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:11)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:3) (cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:89)(cid:82)(cid:79)(cid:88)(cid:81)(cid:87)(cid:68)(cid:85)(cid:92)

separation); or

(cid:11)ii) any other company; or

(cid:11)iii) an authority established under a Central Act or State Act or

Provincial Act; or

(cid:11)iv) a local authority; or

(cid:11)v) a co-operative society; or

(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:11)vi) a University established or incorporated by or under a Central Act or State Act or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956; or

(cid:11)vii) an Indian Institute of Technology within the meaning of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:11)g) of the Institutes of Technology Act, 1961; or

(cid:24)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)viii) the Central or any State Government; or

(cid:11)ix) an institution, having importance throughout India or in any

State or States, as the Central Government may, by notification, specify in this behalf; or

(cid:11)x) such institute of management, as the Central Government

(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

C.—Income from house property

Income from (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)

20(cid:17) (cid:11)1) The annual value of property consisting of any buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax under the head "Income from house property".

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 47

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to such portions of the property, as the assessee may occupy for his business or profession, the profits of which are chargeable to income-(cid:87)(cid:68)(cid:91)(cid:17)

21(cid:17) (cid:11)1) For the purposes of section 20, the annual value of any property shall

be deemed to be the higher of the following:—

Determination of annual (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:17) (cid:11)a) the sum for which it might reasonably be expected to let from year

to year; or

(cid:11)b) the actual rent received or receivable by the owner, if the property

(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:87)(cid:17)

(cid:11)2) If the property or any part of it is let and was vacant for the whole or any part of the tax year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less than the sum referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)a), the annual value of such property shall be deemed to be the amount so received or receivable(cid:17)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)luding service taxes) levied by a local authority in respect of such property, actually paid (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:76)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:72)(cid:86)(cid:3)(cid:69)(cid:72)(cid:70)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)4) The rent which cannot be realised by the owner shall not be included in computing the actual rent received or receivable, subject to the rules as may be made (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)5) Where a property is held as stock-in-trade and is not let wholly or partly at any time during the tax year, the annual value of such property or part thereof shall be nil for two years from the end of the financial year in which the certificate for completion of construction (cid:76)(cid:86)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)6) The annual value of the property consisting of a house or any part thereof shall be taken as nil, if the owner occupies it for his own residence or cannot (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)7) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6)––

(cid:11)a) shall apply only in respect of two of such houses as specified by the

assessee in this behalf;

(cid:11)b) shall not apply, if the house or any part thereof is actually let during

(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:87)(cid:17)

22(cid:17) (cid:11)1) The income under the head "Income from house property" shall be

computed after making the following deductions:––

Deductions from income from (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17) (cid:11)a) 30% of the annual value as determined under section 21;

(cid:11)b) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital;

(cid:11)c) where the capital referred to (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) is borrowed during any period prior to the tax year in which the property has been acquired or constructed, the amount of any interest payable for the said prior period in five equal instalments for the said tax year and for each of the four (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)2(cid:12) (cid:44)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:11)6), the aggregate

amount of deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b) shall not exceed—

(cid:11)a) (cid:3423) 200000, subject to the following conditions:––

(cid:11)i) the property has been acquired or constructed with borrowed capital and such acquisition or construction is completed within five years from the end of tax year in which capital was borrowed;

(cid:11)ii) the assessee furnishes a certificate from the person to whom

interest is payable on such capital; and48 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 48 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) (cid:3423)30000 (cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)3) The deduction under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:21)(cid:11)1(cid:12)(cid:11)c) shall be computed after reducing the interest referred to in the said section by any amount already (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) The certificate referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall specify––

(cid:11)a) the amount of interest payable on capital borrowed; and

(cid:11)b) the interest payable on any new loan, where subsequent to the capital borrowed, the assessee has taken any such loan for repayment of whole or any part of such (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)5) The aggregate of the amounts of deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) in (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:11)6) shall not exceed (cid:3423) 200000(cid:17)

(cid:11)6) Any interest chargeable under this Act which is payable outside India

shall not be allowed as a deduction under this section, if—

(cid:11)a) tax has not been paid or deducted on such interest under

Chapter XIX-B; and

(cid:11)b) in respect of such interest, there is no agent in India as per

section 306(cid:17)

Arrears of rent and unrealised rent received (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:17)

23(cid:17) (cid:11)1) The amount of arrears of rent received by an assessee from a tenant, or the unrealised rent realised subsequently from a tenant, shall be deemed to be the income from house property in respect of the tax year in (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)2) The amount deemed to be income from house property under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be included in the total income of the assessee under the head "Income from house property", whether the assessee is the owner of the (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) A sum equal to 30% of the arrears of rent or the unrealised rent

referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Property owned by co-(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:86)(cid:17)

24(cid:17) (cid:11)1) For property co-owned with definite and ascertainable share, the co-owners shall not be assessed as an association of persons and their income computed separately under this Part as per their respective share shall be (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)2) (cid:55)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:11)6) shall be provided as if each

co-(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:17)

Interpretation(cid:17)

25. For the purposes of sections 20 to 24, the "owner" in relation to a

property or any part thereof shall include––

(cid:11)a) an individual who transfers without adequate consideration, any (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:79)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:83)(cid:68)(cid:85)(cid:87)(cid:12)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3) (cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:76)(cid:79)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:71)(cid:68)(cid:88)(cid:74)(cid:75)(cid:87)(cid:72)(cid:85)(cid:12)(cid:30)

(cid:11)b) the holder of an impartible estate, and he shall be deemed to be an

individual owner in respect of all the properties comprised in the estate;

(cid:11)c) a member of a co-operative society, company or other association of persons to whom a building or part thereof is allotted or leased under a house building scheme of the society, company or association;

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:27)(cid:21)(cid:17) (cid:11)d) a person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882;

(cid:11)e(cid:12) (cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:11)(cid:72)xcluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or its part—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 49

(cid:11)i) by virtue of transfer of such property by way of sale or exchange or original or extendible lease for a term of not less than twelve years; or

(cid:11)ii(cid:12) (cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92) of becoming a member of, or acquiring shares in, a co-operative society, company or other association of persons or by way of any agreement or any arrangement of whatever nature), not being a transaction by way of sale, exchange or lease which has the effect (cid:82)(cid:73)(cid:3)(cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:77)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)

D.—Profits and gains of business or profession

26(cid:17) (cid:11)1) The incomes referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be chargeable to income-tax under the head "Profits and gains of business or profession".

Income under head "Profits and gains of business or profession".

(cid:11)2) The income under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall include––

(cid:11)a) the profits and gains of any business or profession carried

on by the assessee at any time during the tax year;

(cid:11)b) any compensation or other payment, due to, or received,

by any person by whatever name called,––

(cid:11)i) wholly or substantially managing the affairs—

(cid:11)A) of an Indian company; or

(cid:11)B) in India, of any other company; or

(cid:11)ii) holding any agency in India for any part of business

activities of any other person; or

(cid:11)iii) for any contract relating to business,

in connection with termination of management, office, agency or contract, as the case may be, or modification of terms and conditions relating thereto;

(cid:11)c) any compensation or payment, due to, or received by, any person for vesting of the management of any property or business, in the Government including any corporation owned or controlled by the Government under any law in force;

(cid:11)d) income derived by a trade, professional or similar

association from specific services performed for its members;

(cid:11)e) profits on sale of import licence, cash assistance against export, duty drawback or duty remission or any other export incentive, received or receivable;

(cid:11)f) the value of any benefit or perquisite arising from business

or the exercise of a profession, whether—

(cid:11)i) convertible into money or not; or

(cid:11)ii) in cash or in kind or partly in cash and partly in kind;

(cid:11)g) any interest, salary, bonus, commission or remuneration, by whatever name called, which is due to, or received by, a partner of a firm from such firm to the extent allowed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:11)e) as a deduction in computing the income of the firm;

(cid:11)h) any sum, received or receivable, in cash or in kind––

(cid:11)i) under an agreement for not carrying out any activity

in relation to any business or profession, not being—

50 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 50 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)A) any sum received on account of transfer of the right to manufacture, produce or process any article or thing or right to carry on any business or profession which is chargeable under the head "Capital gains";

(cid:11)B) any sum received as compensation from the multilateral fund of the Montreal Protocol on Substances that Deplete the Ozone layer under the United Nations Environment Programme, as per the terms of agreement entered into with the Government of India; or

(cid:11)ii) under an agreement for not sharing any know-how, patent, copyright, trade-mark, licence, franchise or any other business or commercial right of similar nature, or information or technique likely to assist in the manufacture or processing of goods or provision for services;

(cid:11)i) any sum received under a Keyman insurance policy including the

sum allocated by way of bonus on such policy;

(cid:11)j) the fair market value of inventory as on the date on which it is converted into, or treated as, a capital asset determined in the manner, as may be prescribed; and

(cid:11)k) any sum which is received or receivable in cash or kind, when––

(cid:11)i) a capital asset other than land or goodwill or financial

instrument, is demolished, destroyed, discarded or transferred; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)ii) the whole of the expenditure on it has been allowed as a deduction under section 35AD of the Income-tax Act, 1961 or section 46 of this Act(cid:17)

(cid:11)3) Where speculative transactions carried on by an assessee are of such nature to constitute a business, (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3)

(cid:11)4) Any income from letting out of a residential house or a part of it by the owner shall not be included in income under sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and shall be chargeable only under the head "Income from house property".

27(cid:17) The income referred to in section 26 shall be computed as per the

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:27)(cid:3)(cid:87)(cid:82)(cid:3)(cid:25)(cid:19)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:27)(cid:17)

Manner of computing profits and gains of business or (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

Rent, rates, taxes, repairs and (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

28(cid:17) (cid:11)1) The following amounts shall be allowed as deduction in respect of premises, machinery, plant or furniture used for the purposes of the business or profession:––

(cid:11)a) any premium paid in respect of insurance against risk of damage

or destruction thereof;

(cid:11)b) land revenue, local rates or municipal taxes paid;

(cid:11)c) rent paid, when the premises are occupied by the assessee as a tenant;

(cid:11)d) amount paid on account of current repairs to the premises, not being in the nature of capital expenditure, when the premises are occupied by the assessee otherwise than as a tenant;

(cid:11)e) amount paid on account of cost of repairs, not being in the nature of capital expenditure, when the premises are occupied by the assessee as a tenant and where he has undertaken to bear the cost of repairs to the premises; and

(cid:11)f) the amount paid on account of current repairs to machinery, plant or

furniture, (cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

(cid:11)2) In case where the premises, building, machinery, plant or furniture is partly used or not wholly and exclusively used for the purposes of the business or profession, the deduction allowable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be restricted to the fair proportionate part thereof as determined by the Assessing Officer, having regard to (cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 51 29(cid:17) (cid:11)1) The following sums, in the case of an assessee being an employer, shall

be allowed as deduction in computing income chargeable under section 26:––

Deductions related to employee (cid:90)(cid:72)(cid:79)(cid:73)(cid:68)(cid:85)(cid:72)(cid:17)(cid:3)(cid:3) (cid:11)a) any sum paid by way of contribution towards a recognised

provident fund or an approved superannuation fund, subject to––

(cid:11)i) such limits, as may be prescribed, for recognising the

provident fund or approving the superannuation fund; and

(cid:11)ii) such conditions, as the Board may specify, for cases where the contributions are not made annually either as fixed amounts, or annual contributions fixed on some definite basis by reference to the income chargeable under the head "Salaries" or the contributions or to the number of members of the fund;

(cid:11)b) any sum paid by way of contribution towards a pension scheme referred to in section 124, for an employee up to 14% of the salary of the employee in the tax year, where such salary includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;

(cid:11)c) any sum paid by way of contribution towards an approved gratuity fund created by the assessee for the exclusive benefit of his employees under an irrevocable trust;

(cid:11)d) irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), any provision made for the purpose of making contribution towards approved gratuity fund or for the purpose of payment of any gratuity that has become payable during the tax year;

(cid:11)e(cid:12)(cid:11)i) the amount of contribution received from an employee to which the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)49(cid:12)(cid:11)o) apply, if it is credited by the assessee to the account of the employee in the relevant fund or funds by the due date;

(cid:11)ii) for the purposes of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i), "due date" means the date by which the assessee is required as an employer to credit employee contribution to the account of an employee in the relevant fund under any Act, rule, order or notification issued under it or under any standing order, award, contract of service or otherwise and the provisions of section 37 shall not apply for determining the "due date" under this clause.

(cid:11)2(cid:12) (cid:11)a) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d), no deduction shall be allowed for any provision made for the payment of gratuity to the employees on their retirement or termination for any reason; and

(cid:11)b) in case deduction has been allowed for any provision made under sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d), then no deduction shall be allowed on actual payment made (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17)

(cid:11)3) No deduction shall be allowed in respect of any sum paid by the assessee as an employer towards setting up or formation of, or as contribution to, any fund, trust, company, association of persons, body of individuals, society registered under the Societies Registration Act, 1860, or other institution for any purpose, except where such sum is so paid, for the purposes and to the extent provided by or under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

30(cid:17) The following sums shall be allowed as deduction in computing income

chargeable under section 26, being premium paid:––

Deduction on certain premium(cid:17) (cid:11)a) by any assessee in respect of insurance against risk of damage or

destruction of stocks or stores used for the purposes of business or profession;

(cid:11)b) by a federal milk co-operative society to effect or to keep in force an insurance on the life of the cattle owned by a member of a co-operative society, being a primary society engaged in supplying milk raised by its members to such federal milk co-operative society;

52 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 52 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) by the assessee as an employer, through any mode of payment other than cash, to effect or to keep in force an insurance on the health of its employees under a scheme framed in this behalf by—

(cid:11)i) the General Insurance Corporation of India formed under

(cid:24)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17) section 9 of (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:37)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:11)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:3)(cid:3) Act, 1972 and approved by the Central Government; or

(cid:11)ii) any other insurer and approved by the Insurance Regulatory (cid:68)(cid:81)(cid:71)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Insurance Regul(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

31(cid:17) (cid:11)1) The amount mentioned in column C of the Table below, in respect of any provision for bad and doubtful debts made by the assessee specified in column B thereof, shall be allowed as a deduction in computation of income chargeable under section 26(cid:17)

Deduction for bad debt and provision for bad and (cid:71)(cid:82)(cid:88)(cid:69)(cid:87)(cid:73)(cid:88)(cid:79)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:17)

Sl 1R Specified assessee Amount of deduction
A B C
 a) A scheduled bank, other than a bank incorporated by or under the laws of a country outside India; or b) a non-scheduled bank; or c) a co-operative bank, other than— i) a primary agricultural credit society; or ii) a primary co-operative agricultural and rural development bank a) not more than RIWKHWRWDOLQFRPH of the tax year computed before making any deduction under this clause and Chapter VIII, and an additional amount up to 10% of the aggregate average advances made by rural branches computed in the manner as may be prescribed; b) for an assessee PHQWLRQHG LQ FODXVHV a) DQG b) of column B, at its option, an additional amount in excess of clause a) of this column but not more than the income from redemption of securities as per a scheme framed by the Central Government, when such income has been disclosed in the return of income under the head "Profits and gains of business or profession".
 a) A bank incorporated by or under the laws of a country outside India; or b) a public financial institution or a State Financial Corporation or a State Industrial Investment Corporation; or c) a non-EDQNLQJILQDQFLDOFRPSDQ\ Not more than 5% of the total income of a tax year computed before making any deduction under this clause and Chapter VIII
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 53

(cid:11)2) Any amount of bad debt, or part of it, in the tax year in which such amount is written off as irrecoverable in the accounts of the assessee, shall be allowed as deduction in computation of income chargeable under section 26, subject to the following conditions:––

(cid:11)a) it has been taken into account in computing the income of the assessee of the tax year in which it is written off, or any earlier tax year, or represents the money lent in the ordinary course of the business of banking or money lending which is carried on by the assessee;

(cid:11)b) if the amount ultimately recovered on any such debt or part of debt is less than the difference between the debt or part and the amount so deducted, the deficiency shall be deductible in the tax year in which the ultimate recovery is made; and

(cid:11)c) where it relates to an assessee to which sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) applies,––

(cid:11)i) only that amount which exceeds the credit balance in the provision for bad and doubtful debts account made under that sub-section shall be allowed as deduction;

(cid:11)ii) such amount shall be allowed only when the assessee has debited any amount of bad debt or part thereof in that tax year to the provision for bad and doubtful debts account made under that sub-section; and

(cid:11)iii) the aforesaid account shall be only one such account under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and such account shall be related to all types of (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:69)(cid:85)(cid:68)(cid:81)(cid:70)(cid:75)(cid:72)(cid:86)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2),––

(cid:11)a) any bad debt or part of it written off as irrecoverable shall not

include any provision for bad and doubtful debt;

(cid:11)b) any amount of bad debt or part of it, which has been taken into account in computing the income of the assessee of the tax year in which the amount of bad debt or part of it becomes irrecoverable or of an earlier tax year as per income computation and disclosure standards notified under section 276(cid:11)2) without recording it in the accounts, shall be allowed as a deduction in computing the income of the assessee of the tax year in which it becomes irrecoverable and such bad debt or part of it shall be deemed to be written off as irrecoverable in the accounts for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

32(cid:17) The following amounts shall be allowed as deduction in Other (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) computing income chargeable under section 26:––

(cid:11)a) bonus or commission paid to an employee for services rendered, but only when such amount would not have been payable to the employee as profits or dividend if it had not been paid as bonus or commission;

(cid:11)b) interest paid in respect of capital borrowed for the purposes of

business or profession, where––

(cid:11)i) such interest shall not include interest on capital borrowed for acquisition of an asset, whether capitalised in the books of account or not, for any period beginning from the date the capital was borrowed for acquisition of the asset till the date that asset was first put to use;

(cid:11)ii) recurring subscriptions paid periodically by shareholders or subscribers in Mutual Benefit Societies fulfilling the conditions as may be prescribed, shall be deemed to be capital borrowed;

(cid:11)c) contribution paid by a public financial institution to the credit guarantee fund trust for small industries as the Central Government may, by notification, specify;

54 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 54 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)d) the pro rata amount of discount on a zero coupon bond having regard to the period of life of such bond calculated in the manner, as may be prescribed, where––

(cid:11)i) "discount" means the difference between the amount received or receivable by the infrastructure capital company or infrastructure capital fund or public sector company or scheduled bank issuing the bond, and the amount payable on maturity or redemption of such bond;

(cid:11)ii) "period of life of bond" means the period commencing from the date of issue of the bond and ending on the date of the maturity or redemption of such bond;

(cid:11)e) the amount carried to a special reserve created and maintained by

a specified entity, subject to the following conditions:––

(cid:11)i) such amount shall not exceed 20% of the profits derived from an eligible business computed under the head "Profits and gains of business or profession" before any deductions under this clause; and

(cid:11)ii) when the aggregate of such amounts carried to such reserve account from time to time exceeds twice the amount of paid-up share capital and of general reserves of the specified entity, no deduction shall be allowable on such excess,

and for the purposes of this clause,––

(cid:11)A) "specified entity" means—

(cid:11)I) a public financial institution as (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)72) of

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) the Companies Act, 2013;

(cid:11)II) a financial corporation which is a public sector company;

(cid:11)III) a banking company;

(cid:11)IV) a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank;

(cid:11)V) a housing finance company; and

(cid:11)VI) any other financial corporation including a public company;

(cid:11)B) "eligible business" means,—

(cid:11)I) in respect of any of the specified entities referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)e(cid:12)(cid:11)A(cid:12)(cid:11)I) to (cid:11)IV), the business of providing long-term finance for—

(cid:11)a) industrial or agricultural development;

(cid:11)b) development of infrastructure facility in India; or

(cid:11)c) development of housing in India;

(cid:11)II(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)e(cid:12)(cid:11)A(cid:12)(cid:11)V), the business of providing long-term finance for the construction or purchase of houses in India for residential purposes; and

(cid:11)III) in respect of the specified entity referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)e(cid:12)(cid:11)A(cid:12)(cid:11)VI), the business of providing long-term finance for development of infrastructure facility in India;

(cid:11)C) "infrastructure facility" means—

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)I) an infrastructure facility as defined in Explanation to section 80-(cid:44)(cid:36)(cid:11)4(cid:12)(cid:11)i) of the Income-tax Act, 1961 or any other public facility of a similar nature as may be notified by the Board in this behalf and which fulfils the conditions as may be prescribed;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 55

(cid:11)II) an undertaking referred to in section 80-(cid:44)(cid:36)(cid:11)4(cid:12)(cid:11)ii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)iii) or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)iv(cid:12) (cid:82)(cid:85)(cid:3)(cid:11)vi) of the Income-tax Act, 1961; and

(cid:11)III) an undertaking referred to in section 80-(cid:44)(cid:37)(cid:11)10) of the

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

Income-tax Act, 1961;

(cid:11)f) any expenditure, not being capital expenditure, incurred by a

corporation or a body corporate, by whatever name called, if,—

(cid:11)i) it is constituted or established by a Central Act or State Act

or Provincial Act;

(cid:11)ii) it is notified by the Central Government for the purposes of this clause having regard to the objects and purposes of the Act referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i); and

(cid:11)iii) the expenditure is incurred for the objects and purposes

authorised by the Act under which it is constituted or established;

(cid:11)g) the expenditure incurred by a co-operative society engaged in the business of manufacture of sugar, on purchase of sugarcane at a price equal to or less than the price fixed or approved by the Government;

(cid:11)h) marked to market loss or other expected loss as computed as per the

income computation and disclos(cid:88)(cid:85)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:25)(cid:11)2);

(cid:11)i) any expenditure bona fide incurred by a company for the purpose of promoting family planning amongst its employees, subject to the following conditions:––

(cid:11)A) if such expenditure or any part of it is of capital nature, one-fifth of it shall be deducted for the tax year in which it was incurred and the balance shall be deducted in equal instalments for each of the four immediately succeeding tax years;

(cid:11)B) the provisions of sections (cid:22)(cid:22)(cid:11)11) and 112(cid:11)3) shall apply to deduction under this clause as they apply in relation to deductions allowable in respect of depreciation;

(cid:11)C(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:22)(cid:27)(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:22)(cid:28)(cid:11)4) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:12), (cid:23)(cid:24)(cid:11)6) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)10), shall apply to an asset representing capital expenditure for promoting family planning, to the extent they apply to an asset representing capital expenditure on scientific research;

(cid:11)j) the amount being difference between the actual cost of animals used for the purposes of the business or profession otherwise than as stock-in-trade and the amount realised from the carcasses or animals, where such animals have died or become permanently useless; and

(cid:11)k) the amount paid as securities transaction tax or commodities

transaction tax, if––

(cid:11)i) the taxable securities transactions or taxable commodities transactions are entered into the course of the business during the tax year; and

(cid:11)ii) the income arising from such taxable securities transactions or taxable commodities transactions is included in the income computed under the head "Profits and gains of business or profession".

33(cid:17) (cid:11)1) A deduction in respect of depreciation of—

Deduction for (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) buildings, machinery, plant or furniture, being tangible assets;

56 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 56 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st April, 1998, not being goodwill of a business or profession,

owned wholly or partly by the assessee and used wholly and exclusively for the purposes of the business or profession, shall be allowed, as per the provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) In case of assets referred to in sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of an undertaking engaged in generation or generation and distribution of power, the deduction in respect of depreciation shall be such percentage of its actual cost to the assessee, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3(cid:12) (cid:11)a) In case of any block of assets, deduction in respect of depreciation

shall be such percentage of its written down value, as may be prescribed;

(cid:11)b) when any building, machinery, plant or furniture is partly, or not wholly and exclusively, used for the purposes of the business or profession, the deduction (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) shall be restricted to the fair proportionate part thereof as determined by the Assessing Officer, having regard to the usage of such building, machinery, plant or furniture for the purposes of the business or profession;

(cid:11)c) when deduction of actual cost in respect of any machinery or plant has been

allowed under section 54, no deduction under this sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

(cid:11)4) The deduction under this section shall be restricted to 50% of the prescribed

rate, if such asset, being asset referred to in sub-sections (cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) is––

(cid:11)a) acquired by the assessee during the tax year; and

(cid:11)b) put to use for the purposes of business or profession for less than

one hundred and eighty (cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)5) The aggregate deduction in respect of depreciation allowable to the (cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zd(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)ze) (cid:82)(cid:85)(cid:3)(cid:11)zf), or section 313, or to the amalgamating and the amalgamated company in the case of amalgamation, or to the demerged and resulting company in the case of demerger, as the case may be, for any tax year, shall not exceed the deduction calculated at the prescribed rates under this section as if the succession, amalgamation or demerger had not taken place, and such deduction shall be allowed on pro rata basis based on number of days for which assets were used by the following:––

(cid:11)a) predecessor and successor, in case of such succession; or

(cid:11)b) amalgamating company and the amalgamated company in case of

an amalgamation; or

(cid:11)c) demerged company and the (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:17)

(cid:11)6) Where a building, not owned by the assessee, is held on lease or by any other right of occupancy is used for the purposes of business or profession of the assessee, and if any capital expenditure is incurred by the assessee for the purposes of business or profession on construction of any structure or any work by way of renovation, extension or improvement to such building, then such structure or work shall be treated as a building owned by the assessee for the p(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:11)7) The provisions of this section shall apply whether or not the assessee has

claimed deduction for depreciation in computing his (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)8) In addition to deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), additional deduction in respect of depreciation for any new machinery or plant shall be allowed, when—

(cid:11)a) the assessee is engaged in the business of manufacture or production of any article or thing or in the business of generation, transmission or distribution of power;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 57

(cid:11)b) the assessee acquires and installs the new machinery or plant;

(cid:11)c) the new machinery or plant is first put to use by the assessee for

the purposes of business; and

(cid:11)d) the new machinery or plant (cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:12)—

(cid:11)i) was not used either within or outside India by any other

person before its installation by the assessee;

(cid:11)ii) is not installed in any office premises or any residential accommodation, including accommodation in the nature of a guest house;

(cid:11)iii) is not in the nature of any office appliances or road transport

vehicle; or

(cid:11)iv) is not an asset on which the whole of the actual cost is allowed (cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:12)(cid:3) in computing the income under the head "Profits and gains of business or profession" (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)9) The additional deduction in respect of depreciation referred to in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) shall be––

(cid:11)a) 20% of the actual cost of the new machinery or plant in the tax year

when it is acquired and put to (cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b); or

(cid:11)b) 10% of the actual cost, if the new machinery or plant is acquired and put to use for less than one hundred and eighty days in the relevant tax year, and 10% of the actual cost shall be allowed in the immediately (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)10) The difference between the written down value and the moneys payable including the scrap value, if any, for any tangible asset in respect of which depreciation is claimed and allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), shall be allowed as deduction when—

(cid:11)a) such asset is sold, discarded, demolished or destroyed in the tax

year not being the tax year in which it is first put into use;

(cid:11)b) the moneys payable including the scrap value, if any, is less than

its written down value; and

(cid:11)c) such deficiency is actually written off in the books of account of

(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)11(cid:12) (cid:11)a) Where the profits and gains chargeable for the tax year before allowing the deduction under sub-sections (cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)10) is less than such allowable deduction, then––

(cid:11)i) if such profits and gains is not a loss, the deduction under sub-sections (cid:11)1)

(cid:87)(cid:82)(cid:3)(cid:11)10) shall be allowed to the extent of the available profits and gains;

(cid:11)ii) if such profits and gains is a loss, no deduction under

sub-sections (cid:11)1) (cid:87)(cid:82)(cid:3)(cid:11)10) shall be allowed;

(cid:11)b) the amount of (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall be added to the allowable deduction under this section, whether available or not, for the succeeding tax year and the total amount shall be deemed to be eligible for deduction in that year, and so on for the succeeding tax years; and

(cid:11)c) the provisions of this sub-section shall be subject to the provisions of

sections 112(cid:11)3) and 113(cid:11)4)(cid:17)

(cid:11)12) For the purposes of this section,––58 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 58 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) "assets" mean—

(cid:11)i) tangible assets, being buildings, machinery, plant or furniture;

(cid:11)ii) intangible assets being––

(cid:11)A) know-how; or

(cid:11)B) patents; or

(cid:11)C) copyrights; or

(cid:11)D) trademarks; or

(cid:11)E) licences; or

(cid:11)F) franchises; or

(cid:11)G) any other similar business or commercial rights, but

not being goodwill of a business or profession;

(cid:11)b) "know-how" means any industrial information or technique likely to assist in the manufacture or processing of goods or in the working of a mine, oil-(cid:90)(cid:72)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) discovery or testing of deposits for the winning of access thereto);

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:11)c) "sold" includes a transfer by way of exchange or a compulsory acquisition under any law for the time being in force but does not include a transfer, in a scheme of amalgamation, of any asset by the amalgamating company to the amalgamated company where the amalgamated company is an Indian company or in a scheme of amalgamation of a banking company, as re(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:11)c) of the Banking Regulation Act, 1949 with a banking (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:24)(cid:11)15) of the said Act, sanctioned and (cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)7) of that Act, of any asset by the banking company to the banking institution;

(cid:11)d) "written down value of the block of assets" shall have the same

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)(cid:11)1)(cid:11)c)(cid:17)

General conditions for allowable (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

34(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81) sections 28 to 33, 44 to 49, 51and 52 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession".

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), an expenditure laid out or expended wholly and exclusively for business or profession by the assessee shall not include any of the following:––

(cid:11)a) an expenditure incurred for any purpose which is an offence or is

prohibited by law; or

(cid:11)b) an expenditure incurred on the activities relating to corporate social

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) responsibility referred to in section 135 of the Companies Act, 2013; or

(cid:11)c) an expenditure incurred on advertisement in any souvenir, brochure,

(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:15)(cid:3)(cid:83)(cid:68)(cid:80)(cid:83)(cid:75)(cid:79)(cid:72)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:15)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:87)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)

(cid:11)3) The expenditure mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a) shall include expenditure

incurred for––

(cid:11)a) any purpose which is an offence under, or is prohibited by, any law in

force in or outside India; or

(cid:11)b) providing a benefit or perquisite in any form to a person, who may or may not be carrying on a business or exercising a profession, when its acceptance by the person is in violation of any law or rule or regulation or guideline governing the conduct of that person; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 59 (cid:11)c) compounding an offence under any law in force in or outside India; or

(cid:11)d) settling proceedings initiated in relation to contravention under any

law notified by the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

Amounts not deductible in certain circumstances(cid:17) 35(cid:17) Irrespective of any other provision of Chapter IV-D, the following amounts shall not be allowed as deduction in computing the income chargeable under the head "Profits and gains of business or profession":—

(cid:11)a) any amount on account of––

(cid:11)i) tax paid on income; or

(cid:11)ii) tax paid by employer referred to in Schedule III

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:19)(cid:12)(cid:30)(cid:3)or

(cid:11)iii) tax paid in any other country for which relief is eligible under

section 159 or 160,

and shall include any surcharge or cess on such tax, by whatever name called;

(cid:11)b(cid:12)(cid:11)i) 30% of any sum payable to a resident, on which tax is deductible at source under Chapter XIX-B and during the tax year, such tax has not been deducted or, after deduction, has not been paid up to the due date specified in section 263(cid:11)1), so, however, that—

(cid:11)A) where in respect of any such sum, tax is deducted in any subsequent year, or is deducted during the tax year but paid after the due date specified in section 263(cid:11)1), 30% of such sum shall be allowed as a deduction in computing the income of the tax year, in which such tax has been paid;

(cid:11)B) where the assessee is required to and fails to deduct whole or any part of the tax under Chapter XIX-B on any such sum but he is not deemed to be an assessee in default under section 398(cid:11)2), then for the purposes of this sub-clause, the assessee shall be deemed to have deducted and paid the tax on such sum on the date on which the return has been filed by the payee referred to in section 398(cid:11)2);

(cid:11)ii) any interest, royalty, fees for technical services or other sum

chargeable under this Act which is payable––

(cid:11)A) outside India; or

(cid:11)B) in India to a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)

foreign company,

on which tax is deductible at source under Chapter XIX-B and during the tax year, such tax, has not been deducted or after deduction, has not been paid up to the due date specified in section 263(cid:11)1), so, however, that ––

(cid:11)I) Where in respect of any such sum, tax is deducted in any subsequent year, or is deducted during the tax year but paid after the due (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1), such sum shall be allowed as a deduction in computing the income of the tax year, in which such tax has been paid;

(cid:11)II) where the assessee is required to and fails to deduct whole or any part of the tax under Chapter XIX-B on any such sum but he is not deemed to be an assessee in default under section 398(cid:11)2), then for the purposes of this sub-clause the assessee shall be deemed to have deducted and paid the tax on such sum on the date on which the return has been filed by the payee as referred to in section 398(cid:11)2);

(cid:11)iii) any payment to a provident or other fund established for the benefit of employees of the assessee, unless the assessee has made effective arrangements to secure that tax shall be deducted at source under Chapter XIX-B from any payments made from the fund which are chargeable to tax under the head "Salaries";

60 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 60 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) any payment chargeable under the head "Salaries", payable outside India or to a non-resident on which tax is deductible at source under Chapter XIX-B and such tax has not been deducted or, after deduction, has not been paid;

(cid:11)d) any amount––

(cid:11)i) paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on; or

(cid:11)ii) which is appropriated, directly or indirectly, from,

a State Government undertaking by the State Government;

(cid:11)e) the expenditure incurred by a firm, assessable as such––

(cid:11)i) in the nature of salary, bonus, commission or remuneration, by whatever name called (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:80)(cid:88)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3) is not a working partner; or

(cid:11)ii) on the remuneration to a working partner, and interest to any

partner, if it is––

(cid:11)A) not authorised by the partnership deed applicable for the

period for which such remuneration or interest is paid; or

(cid:11)B) authorised by and is as per the terms of partnership deed but relates to the period prior to the date of such partnership deed, or which was not authorised by the earlier partnership deed; or

(cid:11)iii) on the aggregate remuneration to all working partners as authorised by the partnership deed, exceeding the amount computed as under:––

(cid:11)A) on the first (cid:3423)600000 of the book profit or in case of a loss, (cid:3423)300000 or at the rate of 90% of the book profit, whichever is higher;

(cid:11)B) on the balance of the book profit, at the rate of 60%; or

(cid:11)iv) on interest to any partner as authorised by the partnership deed,

exceeding 12% simple interest per annum, so, however, that—

(cid:11)A) where an individual is a partner in a firm, on behalf, or for (cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)artner and the other person being herein referred to as "partner in a representative capacity" and "person so represented", respectively),—

(cid:11)I) interest paid by the firm to such individual otherwise than as partner in a representative capacity, shall not be taken into account for the purposes of this clause;

(cid:11)II) interest paid by the firm to such individual as partner in a representative capacity and interest paid by the firm to the person so represented shall be taken into account for the purposes of this clause;

(cid:11)B) where an individual is a partner in a firm otherwise than as partner in a representative capacity, interest paid by the firm to such individual shall not be taken into account for the purposes of this clause, if such interest is received by him on behalf, or for the benefit, of any other person;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 61

(cid:11)v) in this clause––

(cid:11)A) "book profit" means the net profit, as shown in the profit and loss account for the relevant tax year, computed as per Chapter IV-D as increased by the aggregate amount of the remuneration to all the partners of the firm, if such amount has been deducted while computing the net profit;

(cid:11)B) "working partner" means an individual who is actively engaged in conducting the affairs of the business or profession of the firm of which he is a partner;

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17)

(cid:11)f) the expenditure incurred by an association of persons or a body of individuals (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)-operative society or society registered under the Societies Registration Act, 1860, or under any law corresponding to that Act in force in any part of India) in the nature of interest, salary, bonus, commission or remuneration, by whatever name called, made to a member of such association or body, provided that—

(cid:11)i) where the interest has been paid by the association or the body to its member and such member has also paid interest to the association or the body, then only such excess interest, if any, paid by the association or body shall not be allowed under this clause;

(cid:11)ii) where an individual is a member of an association or a body on behalf, or for benefit of any other person, such member and any other person shall be referred as "representative member" and "person so represented", respectively, then, the provisions of this clause––

(cid:11)A) shall not be applicable in respect of interest paid to or received from, such individual otherwise than in his capacity as a representative member;

(cid:11)B) shall be applicable in respect of interest paid to or received from, an individual in his capacity as a representative member and, the person so represented;

(cid:11)C) shall not be applicable in respect of interest paid to a member, otherwise than as representative member, on behalf or for (cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

Expenses or payments not deductible in certain circumstances(cid:17) 36(cid:17) (cid:11)1) The provisions of this section shall have effect irrespective of anything to the contrary contained in any other provision of this Act relating to computation of income under the head "Profits and gains of business or profession".

(cid:11)2) If the assessee incurs any expenditure for which payment has been or is to be made to any "specified person", which in the opinion of the Assessing Officer is excessive or unreasonable having regard to the––

(cid:11)a) fair market value of the goods, services or facilities; or

(cid:11)b) legitimate needs of the business or profession of the assessee; or

(cid:11)c) benefit derived by or accruing to the assessee therefrom,

so much of the expenditure as considered excessive or unreasonable by him shall not be allowed as a deductio(cid:81)(cid:17)62 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 62 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and this sub-section,––

(cid:11)a) "specified person" shall mean the following,––

(cid:11)i) in relation to an assessee mentioned in column B of the Table below, the person referred to in column C thereof:—

Table

6O1R Assessee Specified person
A B C
 Individual Any relative of the assessee
 Company Any director of the company or his relative
 Firm Partner of the firm or his UHODWLYH
 Association of persons Member of the association or his relative
 Hindu undivided family Member of the family or his relative;

(cid:11)ii) any person being an individual or company or firm or association of persons or Hindu undivided family having substantial interest in the business or profession of the assessee, or any director, partner, member thereof or any relatives of such individual, director, partner, member or any other company in which the first mentioned company has substantial interest;

(cid:11)iii) a company, firm, association of persons, or Hindu undivided family whose director, partner or member has substantial interest in the business or profession of the assessee, or any director, partner or member thereof and their relatives, as the case may be;

(cid:11)iv) any person carrying on a business or profession, where assessee, being––

(cid:11)A) an individual or his relative; or

(cid:11)B) a company, its directors or their relatives; or

(cid:11)C) a firm, its partners or their relatives; or

(cid:11)D) an association of persons, its members or their relatives; or

(cid:11)E) a Hindu undivided family, its members or their relatives,

has substantial interest in the business or profession of such person;

(cid:11)b) a person is deemed to have "substantial interest in the business or profession" if—

(cid:11)i) in a case where the business or profession is carried on by a company, such person is, at any time during the tax year, the beneficial (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3) (cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:3) whether with or without a right to participate in profits) carrying not less than 20% of the voting power; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 63 (cid:11)ii) in any other case, such person is, at any time during the tax year, beneficially entitled to not less than 20% of the profits of such business or (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) Where in respect of any expenditure incurred by the assessee, any payment or aggregate of payments made in a day to a person exceeds (cid:3423)10000 and is not made through specified banking or online mode, then the expenditure by way of such payments shall not be allowed as a (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) Where any deduction was made in any preceding tax year for a liability incurred for any expenditure and payment in respect of such liability is made during a subsequent tax year and if such payment or aggregate of payments made in a day to a person exceeds (cid:3423)10000 and is not made through specified banking or online mode, such payment shall be deemed to be the income under the head "Profits and gains of business or profession" in such sub(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)6) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5), the figures "(cid:3423)10000" shall be read as "(cid:3423)35000" in case the payment is made for plying, hiring or leasing of goods (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:68)(cid:74)(cid:72)(cid:86)(cid:17)

(cid:11)7) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)4(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)5) shall not be applicable in cases and circumstances, as may be prescribed, having regard to the nature and extent of banking facilities available, considerations of business expediency and (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)8(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:11)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)d in any other law in force or in any contract, shall apply in respect of any payment which has been made through specified banking or online mode, in compliance of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)7), and no plea shall be allowed to be raised, in any suit or other proceeding on the ground that the payment was not made or tendered in cash or in mode other than through specified banking or online mode(cid:17)

(cid:11)9) No deduction or allowance shall be allowed in respect of marked to market loss or other expected loss, e(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)1(cid:12)(cid:11)h(cid:12)(cid:17)

37(cid:17) (cid:11)1) The sums payable, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), which are otherwise allowable as a deduction under this Act, shall be allowed as a deduction while computing the income chargeable under section 26 only in the tax year in which such sums are actually paid irrespective of––

Certain deductions allowed on actual payment (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:17)

(cid:11)a) any provision to the contrary in this Act; or

(cid:11)b) method of accounting regularly followed; or

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)2) The sums payable for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be––

(cid:11)a) tax, duty, cess, surcharge or fee, by whatever named called, levied under any law in force;

(cid:11)b) contribution of the employer to a provident fund or superannuation fund or gratuity fund or any fund for the welfare of employees;

(cid:11)c) amount payable by employer in lieu of any leave at the credit of the employee;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)a);

(cid:11)e) interest on loans or advances or borrowings from specified financial entities as per the terms and conditions of the agreement governing such loans or advances or borrowings;

(cid:11)f) amount payable to the Indian Railways for use of railway assets; or64 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 64 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:21)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:17) (cid:11)g) amount payable by the assessee to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium (cid:40)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:17)(cid:3)

(cid:11)3) In case the amounts specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), except the sum referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)g) thereof, are paid after the end of the tax year in which the liability was incurred, but on or before the due date of filing of return of income under section 263(cid:11)1) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)4) If interest on loans or advances or borrowings specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)e) is converted into a loan or advance or debenture or any other instrument by which the liability to pay is deferred to a future date, then it shall not be deemed t(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)5) If a deduction in respect of any sum payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) has already been allowed in any tax year when such liability was incurred, it shall not be allowed again in any subsequent tax year when it is (cid:83)(cid:68)(cid:76)(cid:71)(cid:17)(cid:3)

(cid:11)6) The provisions of this section shall not apply to a sum received by the assessee from any employee as contribution towards any of the funds referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)49(cid:12)(cid:11)o(cid:12)(cid:17)

(cid:11)7) For the purposes of this section, "specified financial entities" means a public financial institution or State Financial Corporation or State Industrial Investment Corporation or such class of non-banking financial companies as may be notified by the Central Government or a scheduled bank or a co-operative bank (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:3) primary agricultural credit society or a primary co-operative (cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:12)(cid:17)

(cid:11)8) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a), "the sum payable" means a sum for which the assessee has incurred liability in the tax year even though such sum might not (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

38(cid:17) (cid:11)1) The following sums shall be deemed to be profits and gains of business or profession and shall be chargeable to income-tax, in the manner specified below, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2):––

Certain sums deemed as profits and gains of business or (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) where an allowance or deduction has been allowed in respect of any loss, expenditure or trading liability incurred by the assessee during any tax year, then,—

(cid:11)i) the value of any benefit accruing to the assessee by way of cessation or remission of such trading liability, including a unilateral act of write-off of such liability in his accounts, in a subsequent tax year in which such benefit accrues; or

(cid:11)ii) any amount obtained by the assessee, whether in cash or otherwise, in respect of such loss or expenditure incurred, in subsequent tax year in which the amount is obtained,

whether the business or profession in respect of which the allowance or deduction was made is in existence in such subsequent tax year or not;

(cid:11)b) in (cid:68)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:62)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)12(cid:12)(cid:11)a(cid:12)(cid:11)i(cid:12)(cid:64)(cid:15) which is owned by assessee, is sold, discarded, demolished or destroyed, and the (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:86)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:15)(cid:3) (cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:70)(cid:85)(cid:68)(cid:83)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3) (cid:62)(cid:36)(cid:64)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) written down value of su(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:62)(cid:38)(cid:64)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3) in which the moneys payable for such asset becomes due––

(cid:11)i) where the moneys payable for such asset together with the scrap value (cid:62)(cid:36)(cid:64) is less than the actual cost of such (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:62)(cid:37)(cid:64)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)—

(cid:62)(cid:36)(cid:64) – [C(cid:64)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii) in any other case,—

(cid:62)(cid:37)(cid:64) – (cid:62)(cid:38)(cid:64)(cid:30)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 65 (cid:11)c) in a case where an asset representing expenditure of a capital nature on scientific research, referred to in section (cid:23)(cid:24)(cid:11)1(cid:12)(cid:11)a)(cid:11)i) is sold, without having been used for other purposes, and the sale proceeds together with the total deductions allowed under that section exceed the amount of capital expenditure, the excess or the amount of deduction so made, whichever is less, in the tax year in which the asset was sold;

(cid:11)d(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:69)(cid:68)(cid:71)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:3)(cid:11)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:12) under the provisions of section (cid:22)(cid:20)(cid:11)2), and any amount subsequently recovered exceeds the difference between such debt and the amount allowed, then the amount in excess, in the tax year in which recovery is made;

(cid:11)e) in a case where a deduction has been allowed for any special reserve (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:11)e), any amount subsequently withdrawn from such reserve, in the tax year in which the (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:17)(cid:3)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall apply subject to fulfilment of the following conditions:—

(cid:11)a) in respect of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), only when an allowance or deduction has been made in assessment for any tax year towards the trading liability, loss or expenditure incurred;

(cid:11)b) in respect of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), only when the asset owned by the assessee, has been used for the purpose of business or profession, and depreciation has been claimed and allowed thereon under section 33(cid:11)2);

(cid:11)c) in respect of sub-section (cid:11)1(cid:12)(cid:11)c), only when the asset has not been used (cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)3) Where the business or profession referred to in this section is no longer in existence and there is income chargeable to tax under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)d) or (cid:11)e), in respect of that business or profession, any loss, not being a loss sustained in speculation business, which arose in that business or profession during the tax year in which it ceased to exist and which could not be set off against any other income of that tax year shall, so far as may be, be set off against the income chargeable to tax under the said clauses of that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)4) In respect of sums referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)a), if the benefit referred therein accrues to, or amount referred therein is obtained, by the successor in business, the value of the benefit or the amount shall be chargeable to income-tax as income in (cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3)

(cid:11)5) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), (cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)e) shall apply in a tax year (cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)6) For the purposes of this section,––

(cid:11)a) "sold" includes a transfer by way of exchange or a compulsory acquisition under any law for the time being in force but does not include a transfer, in a scheme of amalgamation, of any asset by the amalgamating company to the amalgamated company where the amalgamated company is an Indian company;

(cid:11)b) "successor in business" means––

(cid:11)i) the amalgamated company, where there has been an amalgamation;

(cid:11)ii) the resulting company, where there has been a demerger;

(cid:11)iii) where the assessee is succeeded by any other person in that business or profession, that other person;

(cid:11)iv) where a firm carrying on a business or profession is succeeded by another firm, that other (cid:73)(cid:76)(cid:85)(cid:80)(cid:17)66 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 66 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 39(cid:17) (cid:11)1) The actual cost of an asset used for the purposes of the business or profession Computation of (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:17)

shall be the actual cost to the assessee, as reduced by the following amounts:—

(cid:11)a) part of cost of asset, if any, met by any other person or authority, directly or indirectly;

(cid:11)b) goods and services tax paid in respect of which credit of input tax has been claimed and allowed under the relevant law;

(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:17) (cid:11)c) duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 in respect of which a claim of credit has been made and allowed under the Central Excise Rules, 1944;

(cid:11)d) subsidy, grant or reimbursement, by whatever name called, if any, relatable to the acquisition of the asset, received, directly or indirectly, by the assessee from—

(cid:11)i) the Central Government;

(cid:11)ii) a State Government;

(cid:11)iii) any authority established under any law; or

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)2) The payment or aggregate of payments exceeding (cid:3423)10000 in a day for acquisition of an asset or part thereof, made to a person in a mode otherwise than by specified banking or online mode, shall be excluded from the actual cost of that (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)3) In a case where the subsidy, grant or reimbursement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)d) is not directly relatable to the asset acquired, the amount of reduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d) shall be determined as under:

(cid:1828)

(cid:1827) (cid:3400) (cid:3436) (cid:3440)(cid:3)

(cid:1829)

where,—

A = total amount of subsidy, grant or reimbursement not directly relatable to the asset;

B = cost of the asset acquired for which actual cost is to be determined;

C = cost of all the assets in respect of or in reference to which the subsidy or (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:76)(cid:80)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) In circumstances specified under column B of the Table below, the actual cost of the asset shall be as specified (cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:38)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Table

Sl 1R Specified circumstances Determination of actual cost
A B C
  Where capital asset is transferred by an amalgamating company to an amalgamated company being an Indian company in a scheme of amalgamation Where capital asset is transferred by a demerged company to a resulting company being an Indian company in a demerger Actual cost to amalgamated company shall be the same as it would have been if the amalgamating company had continued to hold such capital asset for the purpose of its RZQEXVLQHVV Actual cost to resulting company shall be the same as it would have been, if the demerged company had continued to hold such asset for the purpose of its own business, which shall not exceed the written down value of such capital asset in the KDQGVRIGHPHUJHGFRPSDQ\
A B C
 Where inventory is converted into or treated as a capital asset Fair Market Value of such inventory as on date of conversion, as determined in the manner as may be SUHVFULEHG
 Where asset is acquired by the assessee by way of gift or LQKHULWDQFH Actual cost to the previous owner as reduced by— a) depreciation actually allowed in respect of tax year commencing on 1st April, 1986 or any earlier tax year; and b) depreciation allowable for tax year commencing on or after 1st April,1987 under this Act or Act, under the Income-tax 1961  RI  , as if such asset was the only asset in the UHOHYDQWEORFNRIDVVHW
 Where a building, being the property of the assessee, is put to use for the purpose of business or profession during the tax year Actual cost of the building as reduced by the depreciation— a) that would have been allowable had the building been used for the purpose of business or profession from the date of acquisition; and b) calculated at the rate in force on the date on which such asset was put to use for the purpose of business or profession
 Where capital asset is transferred by— a) a holding company to its subsidiary company; or b) a subsidiary company to its holding company, and the conditions of section 70 1 c) DQG d), as the case may be, are VDWLVILHG Actual cost to the transferee company shall be the same as it would have been, if the transferor company had continued to hold such asset for the purpose of its RZQEXVLQHVV
 Where an asset, which previously belonged to the assessee and had been used by him for the purpose of his business or profession, is reacquired by the DVVHVVHH a) Actual cost of the asset in the hands of assessee, when it was first acquired, as reduced by— i) depreciation actually allowed in respect of tax year commencing on 1st April,1986 or any earlier tax year; and ii) depreciation allowable for tax year commencing on or after 1st April, 1987 under this Act or under the Income-tax Act, 1961  RI  , as if such asset was the only asset in the relevant block of asset; or b) actual price for which such asset is reacquired by the assesse, ZKLFKHYHULVORZHU
 Where an asset is acquired by the assessee from previous owner and subsequently asset is given back to the previous owner by way of lease, hire or otherwise, and— a) the asset was being used for the purpose of business or profession by the previous owner; and b) depreciation has been claimed by the previous owner Actual cost of asset to the assessee shall be the written down value of the asset in the hands of the previous owner at the time of WUDQVIHUE\WKHSUHYLRXVRZQHU
 Where an asset is used in business after it ceases to be used for scientific research related to that business and a deduction is allowable under VHFWLRQ 3  Actual cost of asset as reduced by deduction allowed for the capital asset under section  1 a) i) or under VHFWLRQ 1 iv) of the Income-tax Act, 1961 43 of 1961)
 Where the assessee had acquired an asset outside India, as a non- resident, and the asset is brought by him to India and put to use in his business or profession in India Actual cost of the asset as reduced by the depreciation–– a) that would have been allowable had the asset been used for the purpose of business or profession in India since the date of its acquisition; and b) calculated at the rate in IRUFH
 Where capital asset is acquired under the scheme of corporatisation of a recognised stock exchange approved by the Securities and Exchange Board of India Actual cost of the asset, as if WKHUHZDVQRFRUSRUDWLVDWLRQ
 a) Where deduction under section 46 was allowed or allowable in respect of the capital asset— i) to the assessee; or ii) to any person and the assessee acquires or receives such asset through special modes RIDFTXLVLWLRQIURPVXFKSHUVRQ b) Where deduction allowed in respect of a under section 46 capital asset becomes deemed income as per section  9 b  a) Actual cost shall be deemed to be nil b) Actual cost of the asset as reduced by the depreciation,— i) that would have been allowable had the asset been used for the purpose of business since date of acquisition; and ii) calculated at the rate in IRUFH
 Where any amount is paid or payable as interest in connection with the acquisition of an asset Actual cost shall not include so much of such amount as is relatable to any period after such DVVHWLVILUVWSXWWRXVH
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 67 68 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 68 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 69

(cid:11)5) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), other than serial number 8 of the Table in the said sub-section, in a case where the asset is acquired by the assessee, its actual cost shall be such amount as may be determined by the Assessing Officer having regard to all the circumstances of the case, where—

(cid:11)a) the asset was used by any other person for the purposes of his business, before such acquisition; and

(cid:11)b) the Assessing Officer is satisfied that the main purpose of the transfer of the asset, directly or indirectly, (cid:90)(cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:69)(cid:92)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:72)(cid:81)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:12)(cid:17)

(cid:11)6) The determination of actual cost under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be made with (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)7) For the purposes of this section, "special modes of acquisition" means acquisition—

(cid:11)a) by way of a gift or will or an irrevocable trust; or

(cid:11)b) upon distribution on the liquidation of a company; or

(cid:11)c) by such mode of transfer as is referred to in section 70(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)c), (cid:11)d), (cid:11)e), (cid:11)j), (cid:11)zd), (cid:11)ze(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)zf(cid:12)(cid:17)

40(cid:17) (cid:11)1) For the purposes of computation of income under the head "Profits and gains of business or profession", cost of acquisition of an asset which becomes property of––

(cid:11)a) an amalgamated company under a scheme of amalgamation; or

Special provision for computation of cost of acquisition of (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17) (cid:11)b) an assessee, under a gift, or will, or an irrevocable trust, or on total or partial partition of a Hindu undivided family,

when sold as stock-in-trade shall be the sum of—

(cid:11)i) cost of acquisition of the said asset in the hands of the amalgamating (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), or (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:81)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b);

(cid:11)ii) any cost of improvement made;

(cid:11)iii) any expenditure incurred by the amalgamating company or transferor or donor, as the case may be, wholly and exclusively in connection (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

(cid:11)2) This section shall not apply to an asset referred to in section 67(cid:11)6(cid:12)(cid:17)

41(cid:17) (cid:11)1) For the purposes of computation of income under the head "Profits and gains of business or profession", written down value means—

Written down value of depreciable (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17) (cid:11)a) in case the asset is acquired in the tax year, the actual cost to the assessee;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) in case the asset is acquired before the tax year, actual cost to the assessee less depreciation actually allowed under this Act or under the Income-tax Act, 1961;

(cid:11)c) in case of block of assets, the written down value computed in the following manner:

(cid:62)(cid:11)(cid:36)-D) + B-(cid:38)(cid:64)-E, where

A = the written down value of the block of assets in the immediately preceding tax year;

B = actual cost of any asset falling within that block, acquired during the tax year;

C = moneys payable together with scrap value, if any, in respect of any asset falling within the block, which is sold, transferred, demolished, destroyed or discarded during the tax year, where "C" shall not exceed (A-D)+B;

70 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 70 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

D = depreciation actually allowed in respect of block of assets in relation to the said immediately preceding tax year;

E = in the case of a slump sale, the actual cost of the asset falling within that block as reduced by—

(cid:11)i) depreciation actually allowed in respect of tax year commencing on 1st April, 1986 or any earlier tax year; and

(cid:11)ii) depreciation allowable for tax year commencing on or after

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) 1st April, 1987 under this Act or under the Income-tax Act, 1961, as if such asset was the only asset in the relevant block of asset(cid:17)

(cid:11)2) Where any block of asset is transferred by—

(cid:11)a) a holding company to its subsidiary company and the conditions (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)c) are satisfied;

(cid:11)b) a subsidiary company to its holding company and the conditions (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)d) are satisfied; or

(cid:11)c) amalgamating company to the amalgamated company being an Indian company,

then the actual cost of the block of assets, irrespective of anything contained in section 39, in the hands of transferee company or amalgamated company, as the case may be, shall be the same as written down value of the block of assets as in the case of the transferor company or the amalgamating company in the immediately preceding tax year as reduced by depreciation actually allowed in (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) Where any asset, forming part of a block of assets is transferred by a demerged company to a resulting company, the written down value of block of assets of demerged company for the immediately preceding tax year, shall be reduced by the written down value of the assets transferred to the resulting (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:17)

(cid:11)4) Where any asset, forming part of a block of assets is transferred by a demerged company to a resulting company then the actual cost of the block of assets, irrespective of anything contained in section 39, for resulting company shall be the written down value of the assets transferred from the demerged (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:17)

(cid:11)5) Where any block of assets is transferred by a private company or unlisted public company to a limited liability partnership and the conditions in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)ze) are satisfied, then the actual cost of the block of assets, irrespective of anything contained in section 39, in the hands of limited liability partnership shall be written down value in the hands of said company as on the (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:17)

(cid:11)6) Where any asset forming part of the block of assets is transferred to a company under the scheme of corporatisation of a recognised stock exchange in India approved by the Securities and Exchange Board of India, the written down value of the block of assets in the hands of such company, shall be the written (cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

(cid:11)7) In a case of succession in business or profession under section 313, (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:22)(cid:11)2), the written down value of any asset or block of assets shall be the amount which would have been taken as its written down value, if the assessment had been (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 71 (cid:11)8) For the purposes of this section, any allowance in respect of any (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:22)(cid:11)11) shall be deemed to be the (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

(cid:11)9) Where an assessee was not required to compute his total income for the purposes of this Act for any tax year or tax years preceding the tax year under consideration,—

(cid:11)a) the actual cost of an asset shall be adjusted by the amount attributable to the revaluation of such asset, if any, in the books of account;

(cid:11)b) the total amount of depreciation on such asset provided in the books of account of the assessee in respect of such tax year or tax years preceding the tax year under consideration shall be deemed to be the depreciation actually allowed under this Act for the purposes of this clause; and

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) shall be adjusted (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:89)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)10) For the purposes of this section, where the income of an assessee is derived, in part from agriculture and in part from business chargeable to income-tax under the head "Profits and gains of business or profession", for computing the written down value of assets acquired before the tax year, the total amount of depreciation shall be computed as if the entire income is derived from the business of the assessee under the head "Profits and gains of business or profession" and the depreciation so computed shall be deemed to be the depreciation actually allowed under this Act or under the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)11) For the purposes of this section, the term "sold" shall have the meaning (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:11)6(cid:12)(cid:11)a(cid:12)(cid:17)

Capitalising impact of foreign exchange (cid:73)(cid:79)(cid:88)(cid:70)(cid:87)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 42(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Act, where at the time of making payment during the tax year, there is a variation in liability of an assessee as expressed in Indian currency, due to change in rate of exchange, in relation to an asset acquired for the purpose of business or profession from a country outside India, it shall be dealt with in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:17)

(cid:11)2) For this section, the liability shall exclude any part met directly or indirectly by any other person or authority and the "variation in liability" shall be computed as—

A = B-C

where,—

A = variation in liability;

B = payment expressed in Indian currency at the time when it is made—

(cid:11)a) towards the whole or part of the cost of asset; or

(cid:11)b) towards repayment of the whole or part of the moneys borrowed, directly or indirectly, along with interest in foreign currency, specifically for acquiring such asset;

C = liability, corresponding to the amount referred in B, in Indian currency at the time of acquisition of such asset(cid:17)

(cid:11)3) The variation in liability shall be added or reduced from the—

(cid:11)a) actual cost of the asset as referred in section 39; or

(cid:11)b) expenditure of capital nature referred to in section (cid:22)(cid:21)(cid:11)i) or (cid:23)(cid:24)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)i); or

(cid:11)c(cid:12) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)a capital asset referred to in section 74) for the purpose of section 72,72 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 72 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 and the amount arrived at after such addition or deduction shall be taken to be the actual cost of the asset or the amount of expenditure of a capital nature or, as the (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)4) Where the assessee has entered into a contract with an authorised dealer as defined in section 2 of the Foreign Exchange Management Act, 1999, for providing him with a specified sum in a foreign currency on or after a stipulated future date at the rate of exchange specified in the contract to enable him to meet the whole or any part of the said liability, the amount, if any, to be added to, or deducted from, the actual cost of the asset or the amount of expenditure of a capital nature or, as the case may be, the cost of acquisition of the capital asset under this section shall, in respect of so much of the sum specified in the contract as is available for discharging the said liability, be computed (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

Taxation of foreign exchange (cid:73)(cid:79)(cid:88)(cid:70)(cid:87)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

43(cid:17) (cid:11)1) Subject to the provisions of section 42, any gain or loss arising on account of change in foreign exchange rates on foreign currency transactions shall be treated as income or loss, as the case may be, and shall be computed as per the income computation and disclosure standards notified under section 276(cid:11)2(cid:12)(cid:17)(cid:3)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be applicable to all foreign currency transactions, including those relating to—

(cid:11)a) monetary items and non-monetary items;

(cid:11)b) translation of financial statements of foreign operations;

(cid:11)c) forward exchange contracts; and

(cid:11)d(cid:12) (cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:86)(cid:17)

44(cid:17) (cid:11)1(cid:12)(cid:3) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68) company), who is resident in India, incurs any expenditure specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)—

Amortisation of certain preliminary (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) before the commencement of its business; or

(cid:11)b) after the commencement of its business, in connection with the extension of its undertaking or in connection with its setting up a new unit,

the assessee shall be allowed a deduction of an amount equal to one-fifth of such expenditure for each of the five successive tax years beginning with—

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a); or

(cid:11)ii) the tax year in which the extension of the undertaking is completed or the n(cid:72)(cid:90)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:17)

(cid:11)2) The expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be—

(cid:11)a) the expenditure in connection with—

(cid:11)i) preparation of feasibility report;

(cid:11)ii) preparation of project report;

(cid:11)iii) conducting market survey or any other survey necessary for the business;

(cid:11)iv) engineering services relating to the business;

(cid:11)b) legal charges for drafting any agreement between the assessee and any other person for any purpose relating to the setting up or conduct of the business;

(cid:11)c(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b), if the assessee is a company,—

(cid:11)i) legal charges for drafting and printing of the Memorandum and Articles of Association of the company;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 73

(cid:11)ii) fees for registering the company under the provisions of the (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

Companies Act, 2013;

(cid:11)iii) expenditure in connection with the issue, for public subscription, of shares in or debentures of the company, being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus; and

(cid:11)d(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92) allowance or deduction under any other provision of this Act), as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) In relation to expenditure specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a), the assessee shall furnish a statement containing the particulars of the expenditure in such form and manner, as may be prescribed(cid:17)

(cid:11)4) The allowable deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) in respect of aggregate of expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be restricted to 5%—

(cid:11)a) of the cost of the project; or

(cid:11)b) of the capital employed in the business of the company, where the (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "cost of the project" means the actual cost of the fixed assets, being land, buildings, leaseholds, plant, machinery, furniture, fittings and railway (cid:86)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)—

(cid:11)i) for cases under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), the actual cost as shown in the books of the assessee as on the last day of the tax year in which the business commences;

(cid:11)ii) for cases under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), the actual cost as shown in the books of the assessee as on the last day of the tax year in which either the extension of the undertaking is completed, or the new unit commences production or operations, as the case may be, in so far as such fixed assets have been acquired or developed in connection with the extension of the undertaking or setting up of new unit;

(cid:11)b) "capital employed in the business of the company" means—

(cid:11)i) in cases under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)a), the aggregate of the issued share capital, debentures and long-term borrowings as on the last day of the tax year in which the business of the company commences;

(cid:11)ii) in a case under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), the aggregate of the issued share capital, debentures and long-term borrowings as on the last day of the tax year in which the extension of the undertaking is completed or, as the case may be, the new unit commences production or operation, in so far as such capital, debentures and long-term borrowings have been issued or obtained in connection with the extension of the undertaking or the setting up of the new unit of the company;

(cid:11)c) "long-term borrowings" means—

(cid:11)i) any moneys borrowed by the company from Government or Industrial Finance Corporation of India Limited or any other financial institution whic(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:11)e) or any (cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii) any moneys borrowed or debt incurred by it in a foreign country in respect of the purchase outside India of capital plant and machinery, where the tenure of moneys borrowed or debt is not less than (cid:86)(cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)74 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 74 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) If the assessee is a person, other than a company or a co-operative society, no deduction shall be admissible under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) unless,—

(cid:11)a) the accounts of the assessee for the year or years in which the expenditure specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) is incurred have been audited by an accountant before the specified date referred to in section 63; and

(cid:11)b) the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by such date in such form duly signed and verified by such accountant and setting forth such particulars, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)7) If an undertaking of Indian company entitled for deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is transferred before expiry of five years specified in the said sub-section, in a scheme of amalgamation, to another Indian company, then—

(cid:11)a) no deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be allowed to the amalgamating company for the tax year in which amalgamation takes place; and

(cid:11)b) all provisions of this section shall continue to apply to the amalgamated company as they would have applied to the amalgamating company, as if the amalgamation had (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)8) If an undertaking of Indian company entitled for deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is transferred before five years specified in the said sub-section, in a scheme of demerger to another company, then—

(cid:11)a) no deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be allowed to the demerged company for the tax year in which demerger takes place; and

(cid:11)b) all provisions of this section shall continue to apply to the resulting company as they would have applied to the demerged company, as if the demerger had (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)9) If a deduction under this section is claimed and allowed for any tax year in respect of any expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), deduction shall not be allowed for such expenditure under any other provision of this Act for the same or (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

45(cid:17) (cid:11)1)(cid:11)a) A deduction shall be allowed for any expenditure, being in the nature of––

Expenditure on scientific (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:17)

(cid:11)i) capital expenditure, but not on acquisition of land which is acquired as such or as part of any property; or

(cid:11)ii) revenue expenditure,

incurred on scientific research related to the business of the assessee subject to (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)b) A deduction shall also be allowed under this sub-section in respect of the (cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:12)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) business, incurred on—

(cid:11)i) salary to an employee engaged in such scientific research; or

(cid:11)ii) purchase of materials used in such scientific research,

where such expenditure is incurred within three years immediately preceding the commencement of business, to the extent certified by the prescribed authority as incurred on such research and such expenditure shall be deemed to have been incurred in the tax year in which the business is commenced(cid:17)

(cid:11)c) For the purposes of this sub-section, the aggregate of capital expenditure incurred within three years immediately preceding the commencement of business shall be deemed to have been incurred in the tax year in which the business is commenced(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 75 (cid:11)2(cid:12)(cid:11)i) A deduction shall be allowed in respect of any expenditure on scientific research (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) building) by a company engaged in the business of—

(cid:11)A) bio-technology; or

(cid:11)B) manufacture or production of any article or thing, which is not specified in Schedule XIII,

on in-house research and development facility as approved by the prescribed authority, subject to the conditions and manner, as may be prescribed(cid:17)

(cid:11)ii) No deduction shall be allowed under this sub-section to a company approved under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)b(cid:12)(cid:11)ii)(cid:17)

(cid:11)iii) No deduction shall be allowed in respect of the expenditure mentioned in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) under any other provision of this Act(cid:17)

(cid:11)iv) The expenditure under (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) shall be allowed subject to such conditions and on furnishing of documents in such form and manner, as may be prescribed(cid:17)

39 of 1970(cid:17)

(cid:11)v) For the purposes of this sub-section, "expenditure on scientific research", in relation to drugs and pharmaceuticals, shall include expenditure incurred on clinical drug trial, obtaining approval from any regulatory authority under any Central Act or State Act or Provincial Act and filing an application for a patent under the Patents Act, (cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:11)3) A deduction shall be allowed for any sum, paid to—

(cid:11)a(cid:12)(cid:11)i) a research association having the object of undertaking scientific research or to a University, college or institution to be used for scientific research; or

(cid:11)ii) a research association having the object of undertaking research in social science or statistical research or to a University, college or institution to be used for research in social science or statistical research;

(cid:11)b) a company which is––

(cid:11)i) registered in India having the main object of scientific research and development; and

(cid:11)ii) approved by such authority, for the purposes of this clause in such manner and subject to such conditions, as may be prescribed;

(cid:11)c(cid:12)(cid:11)i) a national laboratory; or

(cid:11)ii) a University; or

(cid:11)iii) an Indian Institute of Technology; or

(cid:11)iv) a specified person,

with a specific direction that the said sum shall be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3),––

(cid:11)a) the expenditure shall be allowed subject to such conditions and on furnishing of documents in such form and manner, as may be prescribed; and

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of the said sub-section, only such association, University, college or other institution shall be eligible for deduction, which for the time being is approved in the manner and subject to such conditions, as may be prescribed, and is specified by the Cen(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The deduction for any sum under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, the approval granted to such entities or the programme undertaken by entities as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:17)76 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 76 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) Where a deduction is allowed for any tax year under this section in respect of expenditure, represented wholly or partly by an asset, no deduction shall be allowed under section (cid:22)(cid:22)(cid:11)3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)7) The provisions of section (cid:22)(cid:22)(cid:11)11) in respect of depreciation shall apply in relation to deductions allowable for capital expenditure under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)8) No deduction in respect of the sum mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)c) shall be allowed under any other pr(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)9) If any question arises under this section as to whether, and if so, to what extent any activity constitutes or constituted scientific research, or any asset is or was being used, for scientific research, the Board shall refer the question to—

(cid:11)a) the Central Government, when such question relates to any activity under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a), and its decision shall be final;

(cid:11)b) the prescribed authority, when such question relates to any other activity (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)10) When an amalgamating company, in a scheme of amalgamation, sells or (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) representing capital expenditure on scientific research, the provisions of this section shall apply to the amalgamated company as they would have applied to the (cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:86)(cid:82)(cid:79)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)11) For the purposes of this section,—

(cid:11)a) "National Laboratory" means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by such authority and in such manner, as may be prescribed;

(cid:11)b) "salary" has the meaning assigned to it in section 16 read with section 18 subject to the following modifications:

(cid:11)i) (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:15)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)e(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)j) shall be omitted;

(cid:11)ii) in section 18, the references to "assessee" shall be construed as references to "employee of former employee" and the reference to "his employer or former employer" and "an employer or a former employer" shall be construed as reference to "the assessee";

(cid:11)c) "specified person" means such person approved by the prescribed authority; and

(cid:11)d) "land", for the purpose of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)i), includes any interest (cid:76)(cid:81)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:17)

46. (cid:11)1) An assessee, at his option, shall be allowed a deduction of the whole of the capital expenditure incurred, wholly and exclusively, for the purposes of any specified (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

Capital expenditure of specified (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)2) Where the expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is incurred prior to the commencement of its operations and such expenditure is capitalised in the books of account as on the date of commencement of its operations, it shall be allowed during the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3) This section shall apply to the specified business fulfilling all of the following conditions:—

(cid:11)a) it is not set up by splitting up, or the reconstruction, of an already existing business;

(cid:11)b) it is not set up by the transfer of machinery or plant previously used for any purpose to the specified business;

(cid:11)c) if the business is of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11(cid:12)(cid:11)d(cid:12)(cid:11)iii) and such business—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 77

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)i) is owned by a company formed and registered in India under the Companies Act, 2013 or by a consortium of such companies or by an authority or a board or a corporation established or constituted under any Central Act or State Act;

19 of 2006(cid:17)

(cid:11)ii) has been approved by the Petroleum and Natural Gas Regulatory (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Petroleum and Natural Gas Regulatory Board Act, 2006 and notified by the Central Government in this behalf;

19 of 2006(cid:17)

(cid:11)iii) has made not less than such proportion of its total pipeline capacity as specified by regulations made by the Petroleum and Natural Gas Regulat(cid:82)(cid:85)(cid:92)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Petroleum and Natural Gas Regulatory Board Act, 2006 available for use on common carrier basis by any person other than the assessee or an associated person; and

(cid:11)iv) fulfils any other condition as may be prescribed;

(cid:11)d) if the business is of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11(cid:12)(cid:11)d(cid:12)(cid:11)xiv), such business,—

(cid:11)i) is owned by a company registered in India or by a consortium of such companies or by an authority or a board or corporation or any other body established or constituted under any Central Act or State Act;

(cid:11)ii) entity referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing or operating and maintaining (cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)4) No deduction shall be allowed under the provisions of Chapter VIII-C in relation to such specified business for the same or any other tax year, if a deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

(cid:11)5) No deduction in respect of the expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be allowed to the assessee under any other section in any tax year or under this section in any other tax year, if the deduction has been claimed and allowed to him (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)6) The provisions of this section shall apply to the specified business referred to in column B of the Table below if it commences its operations as specified in column C (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Table

Sl1R Nature of specified business Date of commencement of operations being on or after
A B C
1 Laying and operating a cross- country natural gas pipeline network for distribution, including storage facilities being an integral part of such network VW$SULO
2 Building and operating a new hotel of two star or above category as classified by the Central Government VW$SULO
3 Building and operating a new hospital with at least 100 beds for patients VW$SULO
A B C
 Developing and building a housing project under a scheme for slum redevelopment or rehabilitation framed by the Central Government or a State Government, and which is notified by the Board in this behalf in accordance with WKHJXLGHOLQHVDVPD\EHSUHVFULEHG VW$SULO
 Developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, and which is notified by the Board in this behalf in accordance with the guidelines DVPD\EHSUHVFULEHG VW$SULO
 A new plant or a newly installed capacity in an existing plant for production of fertilizer VW$SULO
 Setting up and operating an inland container depot or a container freight station notified or approved under the Customs Act, 1962 52 of 1962  VW$SULO
 Bee-keeping and production of honey and beeswax VW$SULO
 Setting up and operating a warehousing facility for storage of sugar VW$SULO
 Laying and operating a slurry pipeline for the transportation of iron ore 1st $SULO
 Setting up and operating a semi- conductor wafer fabrication manufacturing unit, and which is notified by the Board in this behalf in accordance ZLWKWKHJXLGHOLQHVDVPD\EHSUHVFULEHG VW$SULO
 Developing, or operating and maintaining, or developing, operating and PDLQWDLQLQJDQ\LQIUDVWUXFWXUHIDFLOLW\ 1st $SULO
 In all other cases VW$SULO
78 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 78 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)7) Where the assessee builds a hotel of two star or above category as classified by the Central Government and subsequently, transfers the hotel operation thereof to another person while retaining its ownership, the assessee shall be deemed to be carrying on the specified business referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11(cid:12)(cid:11)d)(cid:11)iv)(cid:17)

(cid:11)8) The provisions contained in sections 122(cid:11)6) and 140(cid:11)8) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)13) shall, so far as may be, apply to this section in respect of goods or services or assets held for the purposes of the spec(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)9) Any asset for which a deduction is claimed and allowed under this section––

(cid:11)a) shall be used only for the specified business for a period of eight years beginning with the tax year in which such asset is acquired or constructed;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:26)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 79

(cid:11)b) is used for the purpose other than specified business during the period referred to (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), and is not chargeable to tax under section (cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)k), then the total amount of deduction so claimed and allowed in one or more tax years, as reduced by the amount of depreciation allowable under section 33, as if no deduction under this section was allowed, shall be deemed to be the income chargeable under the head "Profits and gains of business or profession" of the tax year in which (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:11)10) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9(cid:12)(cid:11)b) shall not apply to a company which (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:68)(cid:3) (cid:86)(cid:76)(cid:70)(cid:78)(cid:3) (cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:26)(cid:11)1) of the Sick Industrial (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:24)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:87)(cid:82)(cid:82)(cid:71)(cid:3)before its repeal by the Sick (cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3) (cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:19)(cid:22)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) specified in sub-section (cid:11)9(cid:12)(cid:11)a)(cid:17)

(cid:11)11) For the purposes of this section,—

(cid:11)a) "associated person", in relation to the assessee, means a person,—

(cid:11)i) who participates, directly or indirectly, or through one or more intermediaries in the management or control or capital of the assessee;

(cid:11)ii) who holds, directly or indirectly, shares carrying at least 26% of the voting power in the capital of the assessee;

(cid:11)iii) who appoints more than half of the board of directors or members of the governing board, or one or more executive directors or executive members of the governing board of the assessee; or

(cid:11)iv) who guarantees at least 10% of the total borrowings of the assessee;

(cid:11)b) "cold chain facility" means a chain of facilities for storage or transportation of agricultural and forest produce, meat and meat products, poultry, marine and dairy products, products of horticulture, floriculture and apiculture and processed food items under scientifically controlled conditions including refrigeration and other facilities necessary for the preservation of such produce;

(cid:11)c) "infrastructure facility" means—

(cid:11)i) a road including toll road, a bridge or a rail system;

(cid:11)ii) a highway project including housing or other activities being an integral part of the highway project;

(cid:11)iii) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system;

(cid:11)iv) a port, airport, inland waterway, inland port or navigational channel in the sea;

(cid:11)d) "specified business" means any one or more of the following businesses:—

(cid:11)i) setting up and operating a cold chain facility;

(cid:11)ii) setting up and operating a warehousing facility for storage of agricultural produce;

(cid:11)iii) laying and operating a cross-country natural gas or crude or petroleum oil pipeline network for distribution, including storage facilities being an integral part of such network;

(cid:11)iv) building and operating, anywhere in India, a hotel of two star or above category as classified by the Central Government;

(cid:11)v) building and operating, anywhere in India, a hospital with at least 100 beds for patients;

(cid:11)vi) developing and building a housing project under a scheme for slum redevelopment or rehabilitation framed by the Central Government or a State Government and which is notified by the Board in this behalf in accordance with the guidelines as may be prescribed;

80 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 80 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)vii) developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government and which is notified by the Board in this behalf in accordance with the guidelines may be prescribed;

(cid:11)viii) production of fertilizer in India;

(cid:11)ix) setting up and operating an inland container depot or a container

(cid:24)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:17) freight station notified or approved under the Customs Act, 1962;

(cid:11)x) bee-keeping and production of honey and beeswax;

(cid:11)xi) setting up and operating a warehousing facility for storage of sugar;

(cid:11)xii) laying and operating a slurry pipeline for the transportation of iron ore;

(cid:11)xiii) setting up and operating a semiconductor wafer fabrication manufacturing unit which is notified by the Board in this behalf in accordance with the guidelines as may be prescribed;

(cid:11)xiv) developing, or maintaining and operating, or developing, maintaining and operating, a new infrastructure facility;

(cid:11)e) any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if—

(cid:11)i) such machinery or plant was not, at any time before the date of the installation by the assessee, used in India;

(cid:11)ii) such machinery or plant is imported into India; and

(cid:11)iii) no deduction of depreciation for such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period before the date of installation of the machinery or plant by the assessee;

(cid:11)f) if any machinery or plant or its part previously used for any purpose is transferred to the specified business and its total value does not exceed 20% of the total value of the machinery or plant used in such business, then the conditions specified in sub-section (cid:11)3)(cid:11)b) shall be deemed to be complied with;

(cid:11)g) any expenditure of capital nature shall not include any expenditure––

(cid:11)i) for which the payment or aggregate of payments made to a person in a day, is not through specified banking or online mode, exceeds (cid:3423) 10000 rupees; or

(cid:11)ii) incurred on the acquisition of any land or goodwill or financial (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

47(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:12)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:81)––

(cid:11)a) agricultural extension project by any assessee; or

(cid:11)b) any skill development project by a company,

Expenditure on agricultural extension project and skill development (cid:83)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:17)

shall be allowed as a deduction, in the tax year in which such expenditure is incurred provided such project is notified by the Board as per the guidelines issued by it(cid:17)

(cid:11)2) If a deduction under this section is claimed and allowed for any tax year in respect of any expenditure referred to in sub-se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), deduction shall not be allowed for such (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

48(cid:17) (cid:11)1) Where an assessee is carrying on business of growing and manufacturing tea or coffee or rubber in India, such assessee shall be allowed a deduction on the basis of deposits into the special account or deposit account and computed as per the provisions of th(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:59)(cid:17)

Tea development account, coffee development account and rubber development (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)2) Any amount withdrawn or utilised or released from the aforesaid accounts at the (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:59)(cid:17)

(cid:11)3) Where any asset acquired as per the special scheme or the deposit scheme, as referred to in the Schedule IX, is sold or otherwise transferred in any tax year, it shall be charged to tax (cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:27)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 81 Site Restoration (cid:41)(cid:88)(cid:81)(cid:71)(cid:17) 49(cid:17) (cid:11)1) An assessee carrying on a business of prospecting, extracting, or producing petroleum or natural gas, or both, in India, and who has an agreement with the Central Government for this business, shall be allowed a deduction on the basis of deposit to special account or site restoration account and (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:59)(cid:17)

(cid:11)2) Any amount withdrawn or transferred from the aforesaid accounts at the time of closure or otherwise shall be charged to tax in the year in which the amount is (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:59)(cid:17)

(cid:11)3) Where any asset acquired as per the special scheme, or the deposit scheme, as referred to in Schedule X, is sold or otherwise transferred in any tax year, it shall be charged to tax in accordance with the provisions of the said Schedule(cid:17)

Special provision in case of trade, profession or similar (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 50(cid:17) (cid:11)1) Irrespective of anything to the contrary contained in this Act, if, during the tax year, the amount received by a specified association from its members falls short of the expenditure incurred by such association solely for the protection or advancement of common interest of its members, then the amount so falling short shall be allowed as deduction from the income of such association under the head "Profits and gains of business or profession" and the remaining amount, if any, shall be allowed deduction (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) "specified association" means any trade, professional or similar association, not covered in Schedule III (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:23)(cid:12), whose income or its part (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) institutions affiliated to it);

(cid:11)b) the amount received by the specified association from its members shall include amount by way of subscription or otherwise, and shall not include any remuneration received by the association for rendering any specific services to such members;

(cid:11)c) expenditure incurred by specified association shall not include––

(cid:11)i) expenditure deductible under any other provision of this Act; and

(cid:11)ii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

(cid:11)3) The effect of other provisions of this Act relating to carry forward and set off of brought forward losses or allowances shall be given before allowing deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)4) The maximum allowable deduction under this section shall not exceed 50% (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Amortisation of expenditure for prospecting (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17) 51(cid:17) (cid:11)1(cid:12)(cid:3) (cid:36)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68) company) who is resident in India, who is engaged in any operations relating to prospecting for, or extraction or production of, any mineral, shall be allowed a deduction of an amount equal to one-tenth of the amount of expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)2) The expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is the expenditure incurred by the assessee at any time during the year of commercial production and any one or more of the four tax years immediately preceding that year, wholly and exclusively on any operations relating to prospecting for any mineral or group of associated minerals specified in Part A or Part B, respectively, of the Schedule XII or on the development of a mine or other natural deposit of any such mineral or group of (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)(cid:3)

(cid:11)3) The expenditure under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be reduced by such expenditure which is met directly or indirectly by any other person or authority and any sale, salvage, compensation or insurance moneys realised by the assessee in respect of any property (cid:82)(cid:85)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)82 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 82 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) (cid:100)he following expenditure shall be excluded from the expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2):––

(cid:11)a) any expenditure on the acquisition of the site of the source of any mineral or group of associated minerals referred to in the said sub-section or of any rights in or over such site; or

(cid:11)b) any expenditure on the acquisition of the deposits of such mineral or group of associated minerals or of any rights in or over such deposits; or

(cid:11)c) any expenditure of a capital nature in respect of any building, machinery, plant or furniture for which allowance by way of depreciation is admissible under section 33(cid:17)

(cid:11)5) The deduction to be allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for any relevant tax year shall be—

(cid:11)a) an amount equal to one-tenth of the expenditure specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) as reduced by the expenditure mentioned in sub-sections (cid:11)3(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4) (cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:81)(cid:72)-tenth being herein referred to as the instalment); or

(cid:11)b) such amount as is sufficient to reduce to nil (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:11)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71) before making the deduction under this section) of that tax year arising from the commercial exploitation [whether or not such commercial exploitation is as a result of the operations or development referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:64)(cid:3) of any mine or other natural deposit of the mineral or any one or more of the minerals in a group of associated minerals under this section in respect of which the expenditure was incurred,

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)6) If any part of the instalment for a relevant tax year is not fully allowed, it shall be carried forward to the subsequent tax year, becoming part of the instalment of that tax year and such carrying forward may continue for each following tax year, but no instalment shall be carried forward beyond the tenth tax year from the tax year (cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:85)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:74)(cid:68)(cid:81)(cid:17)(cid:3)

(cid:11)7) Where the assessee is a person other than a company or a co-operative society, no deduction shall be admissible under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) unless,––

(cid:11)a) the accounts of the assessee for the tax year or years in which the expenditure specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) are incurred have been audited by an accountant, before the specified date referred to in section 63; and

(cid:11)b) the assessee furnishes for the first tax year in which the deduction under this section is claimed, the report of such audit, by such date, in such form and duly signed and verified by such accountant, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)8) If an undertaking of an Indian company, entitled for deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), is transferred before ten years specified in the said sub-section in a scheme of amalgamation or demerger, to another Indian company, then,––

(cid:11)a) no deduction shall be allowed to the amalgamating or demerged company for the year in which such amalgamation or demerger takes place; and

(cid:11)b) all the provisions of this section shall continue to apply to the amalgamated or resulting company as it would have applied to the amalgamating or demerged company, as if the amalgamation or demerger had (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)9) If a deduction under this section is claimed and allowed for any tax year in respect of any expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), deduction shall not be allowed for such expenditure under any other provision of this Act for the same or (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:27)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 83 (cid:11)10) For the purposes of this section,—

(cid:11)a) "operation relating to prospecting" means any operation undertaken for the purposes of exploring, locating or proving deposits of any mineral and includes any such operation which proves to be infructuous or abortive;

(cid:11)b) "year of commercial production" means the tax year in which as a result of any operation relating to prospecting, commercial production of any mineral or any one or more of the minerals in a group of associated minerals specified in Part A or Part B, respectively, of Schedule XII, commences;

(cid:11)c) "relevant tax years" means the ten tax years beginning with the year of

commerci(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

52(cid:17) (cid:11)1) Where an expenditure of the nature specified in column B of the Table given below is incurred during the tax year, a deduction or part thereof shall be allowed in equal instalments in each of the successive tax years as mentioned in column D of the said Table, beginning from the initial tax year specified in column C (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

Table

Sl1R Nature of expenditure Initial tax year Number of tax years over which deduction of expenditure is allowable in equal instalments
A B C D
 Expenditure incurred by an Indian company, wholly and exclusively for the purposes of amalgamation or demerger of an undertaking Tax year in which such amalgamation or demerger takes place )LYHWD[\HDUV
 Amount paid to an employee in connection with his voluntary retirement as per any scheme of voluntary retirement Tax year in which such payment is made )LYHWD[\HDUV
 Capital expenditure incurred and actually paid for acquiring any right to use spectrum for telecommunication VHUYLFHV VSHFWUXPIHH  Tax year in which,— a) the business to operate telecom services is commenced; or b) spectrum fee is actually paid, whichever is later Number of years commencing from the initial tax year and ending in the tax year up to which the spectrum for which the fee is paid UHPDLQVLQIRUFH
A B C D
 Capital expenditure incurred and actually paid for acquiring any right to operate telecommunication VHUYLFHV KHUHLQUHIHUUHGWR as licence fee) Tax year in which,— a) the business to operate telecom services is commenced; or b) licence fee is actually paid, whichever is later Number of years commencing from the initial tax year and ending in the tax year up to which the licence for which the fee is paid remains in IRUFH
84 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 84 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

3 or 4)—

(cid:11)a) is transferred, and (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:11)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73) capital sums) are less than the expenditure though incurred, but remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the tax year in which the licence or spectrum is transferred;

(cid:11)b) is transferred, whether in whole or in part, and the proceeds of the (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:11)(cid:86)(cid:82)(cid:3) (cid:73)(cid:68)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:88)(cid:80)(cid:86)(cid:12)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) expenditure though incurred, but remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the licence or spectrum and the amount of such expenditure remaining unallowed, shall be chargeable to income-tax as profits and gains of the business in the tax year in which the licence or spectrum has been transferred;

(cid:11)c) is transferred under cl(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) in a tax year in which the business is no longer in existence, the provisions of said clause shall apply as if the business is in existence in that tax year;

(cid:11)d) is transferred, whether in whole or in part, and the proceeds of the (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:11)(cid:86)(cid:82)(cid:3) (cid:73)(cid:68)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:88)(cid:80)(cid:86)(cid:12)(cid:3) are equal or greater than the amount of expenditure incurred remaining unallowed, no deduction for such expenditure shall be allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in respect of the tax year in which the licence or spectrum is transferred or in respect of any subsequent tax year or years;

(cid:11)e) is sold or otherwise transferred by the amalgamating company or demerged company, as the case may be, in a scheme of amalgamation or demerger, to the amalgamated company or resulting company, being an Indian company,—

(cid:11)i) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)d) shall not apply to the amalgamating or demerged company; and

(cid:11)ii) all the provisions of this section shall continue to apply to the amalgamated or resulting company as it would have applied to the amalgamating or demerged company, as if the transfer had (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)3)) Where a part of licence or spectrum referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:12) is transferred in a tax year and sub-section (cid:11)2)(cid:11)b) and (cid:11)c) does not apply, the deduction to be allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for the expenditure though incurred but remaining unallowed shall be arrived at by—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:27)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 85

(cid:11)a(cid:12) (cid:86)(cid:88)(cid:69)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:11)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79) sums) from the expenditure remaining unallowed; and

(cid:11)b) dividing the remainder by the number of relevant tax years which have not expired at the beginning of the tax year during which the licence or spectrum is (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)4) No deduction shall be allowed––

(cid:11)a) for depreciation under sectio(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)10) in respect of expenditure mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) section is claimed and allowed for any tax year;

(cid:11)b) under any other provision of this Act in respect of the expenditure mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:12)(cid:17)

(cid:11)5) In case any deduction has been claimed and granted in respect of an expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:22)(cid:12) in a tax year and subsequently there is failure on part of the assessee to comply with any of the provisions of this section, then,—

(cid:11)a) the deduction shall be deemed to have been wrongly allowed;

(cid:11)b) the Assessing Officer may, irrespective of any other provisions of this Act, recompute the total income of the assessee for the said tax year by making necessary rectification;

(cid:11)c) the provisions of section 287 shall, so far as may be, apply; and

(cid:11)d) the period of four years specified in section 287(cid:11)8) shall be counted (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)6) Where a specified business reorganisation takes place before the expiry of the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) (cid:21)(cid:17)D), in case of an expenditure referred against serial number 2 thereof, then,—

(cid:11)a) the provisions of this section, as far as may be, shall continue to apply to the successor entity as they would have applied to the predecessor entity if such reorganisation had not taken place; and

(cid:11)b) no deduction shall be allowed to the predecessor entity under this (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)7) For the purposes of this section,––

(cid:11)a) "actually paid" means the actual payment of expenditure irrespective of the tax year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee or payable in such manner, as may be prescribed;

(cid:11)b) "equal instalments" shall be calculated by taking numerator as 1 and denominator as the tax years mentioned in column D of the Table in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1);

(cid:11)c) "specified business reorganisation" means––

(cid:11)i) amalgamation of an Indian company and its undertaking with another Indian company; or

(cid:11)ii) demerger of an undertaking of an Indian company to another company; or

(cid:11)iii) succession of a firm or proprietorship concern to a company fulfilling conditions as laid down in section 70(cid:11)1(cid:12)(cid:11)zd); or86 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 86 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)iv) conversion of a private company or unlisted public company to a limited liability partnership fulfilling conditions laid down in section 70(cid:11)1(cid:12)(cid:11)ze(cid:12)(cid:17)

53(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85) building or both, if the consideration received or accrued from such transfer is less than the stamp duty value, then such stamp duty value for computing profits and gains from transfer of such asset shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Full value of consideration for transfer of assets other than capital assets in certain (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply if the stamp duty value does not exceed 110% of the consideration received or accrued and in such a case, the consideration received or accrued shall be deemed to be the full value of (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:11)3) If the date of agreement fixing the value of consideration for transfer of asset and date of registration for transfer of such asset are different, then the stamp duty value as on date of agreement may be taken to be the full value of consideration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall apply only in a case where the amount of consideration or a part thereof has been received by specified banking or online (cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)(cid:3)

(cid:11)5) For the determination of the stamp duty value under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the provisions of section 78(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

Business of prospecting for (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:76)(cid:79)(cid:86)(cid:17)

54. (cid:11)1) Where the assessee undertakes specified oil exploration business, then deduction specified in sub-sections (cid:11)3) and (cid:11)4) shall be allowed while computing the income under the head "Profits and gains of business or profession".

(cid:11)2) For the purposes of this section, "specified oil exploration business" means business consisting of prospecting for or extraction or production of mineral oils where the following conditions are fulfilled:—

(cid:11)a) the Central Government has entered into an agreement with the assessee;

(cid:11)b) such agreement is entered for association or participation of the Central Government or any person authorised by it; and

(cid:11)c(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) The deduction referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be––

(cid:11)a) for the period before the beginning of commercial production, expenditure towards infructuous or abortive exploration incurred in respect of any surrendered area;

(cid:11)b) for the period after the commencement of commercial production, (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)fore or after such production) in respect of drilling or exploration activities or services or in respect of physical assets used in that connection;

(cid:11)c) for the tax year of commencement of commercial production and such succeeding tax years as specified in the agreement, towards depletion of mineral oil (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:17)

(cid:11)4) The deductions referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be––

(cid:11)a) either in lieu of, or in addition to, any allowance admissible under this Act as specified in the agreement; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:27)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 87 (cid:11)b) computed and made in the manner specified in the agreement and the other provisions of this Act shall be deemed (cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) Where the business or any interest therein as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is wholly or partly transferred as per the provisions of the agreement, the profit shall be charged to tax or deduction shall be allowed in the following manner:—

(cid:11)a(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:36)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:38)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)(cid:3)(cid:11)(cid:38)-A) shall be allowed as deduction in the tax year in which such business or interest is transferred;

(cid:11)b) where A is greater than C,––

(cid:11)i(cid:12) (cid:69)(cid:88)(cid:87)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:37)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)(cid:3)(cid:11)(cid:36)-C) shall be the profit chargeable under the head "Profits and gains of business or profession" for the tax year in which such transfer takes place;

(cid:11)ii(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:11)(cid:37)-C) shall be the profit chargeable under the said head for the tax year in which such transfer takes place; and

(cid:11)iii) no deduction shall be allowed for the expenditure incurred remaining unallowed in the tax year in which such transfer takes place or any subsequent tax year,

where,––

(cid:36)(cid:3)(cid:32)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:11)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:12)(cid:30)

B = total amount of expenditure incurred in connection with the business or to obtain interest therein;

(cid:38)(cid:3)(cid:32)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)6) If the business or interest therein is no longer in existence in the year of transfer, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall apply as if such business is in existence during the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)7) Where the business or interest therein is sold or otherwise transferred in a scheme of amalgamation or demerger and the amalgamated entity or the resulting entity being an Indian company, then the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall—

(cid:11)a) not apply to the amalgamating or demerged company; and

(cid:11)b) continue to apply to the amalgamated or resulting company as it would have applied to the amalgamating or demerged company as if the transfer had (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

Insurance (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17) 55(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87) for computing income under the head "Income from house property", "Capital gains" or "Income from other sources", or in section 390(cid:11)5(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)6), or in sections 26 to 54, the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed as per the provisions of Schedule XIV(cid:17)

56(cid:17) (cid:11)1) Irrespective of anything to the contrary contained in this Act, the interest income in relation to bad or doubtful debts of a specified financial institution shall be chargeable to tax under the head "Profits and gains of business or profession" in the tax year in which such interest is—

Special provision in case of interest income of specified financial (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) (cid:11)a) credited to the profit and loss account; or88 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 88 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) actually received,

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)2) For the purposes of this section,––

(cid:11)a) "specified financial institution" means––

(cid:11)i) a public financial institution; or

(cid:11)ii) a scheduled bank; or

(cid:11)iii) a co-operative bank, other than––

(cid:11)A) a primary agricultural credit society; or

(cid:11)B) a primary co-operative agricultural and rural development bank; or

(cid:11)iv) a State Financial Corporation; or

(cid:11)v) a State Industrial Investment Corporation; or

(cid:11)vi) any such class of non-banking financial companies, as may be notified by the Central Government;

(cid:11)b) "bad or doubtful debts" shall be such categories of debts, as may be prescribed, having regard to the guidelines issued in relation to such debts by the (cid:53)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Revenue recognition for construction and (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:17)

57(cid:17) (cid:11)1) The profits and gains arising from a construction contract or a contract for providing services, shall be determined on the basis of percentage of completion method, subject to provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), as per the income computation and disclosure standards (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:25)(cid:11)2(cid:12)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the profits and gains arising from a contract for providing services shall be determined—

(cid:11)a) on the basis of project completion method, if the duration of such contract is not more than ninety days;

(cid:11)b) on the basis of straight line method, if the contract involves indeterminate (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

(cid:11)3) For the purposes of percentage of completion method, project completion method or straight line method under this section,—

(cid:11)a) the contract revenue shall include retention money;

(cid:11)b) the contract costs shall not be reduced by any incidental income in the nature of inter(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

58(cid:17) (cid:11)1) The provisions of sections 26 to 54, to the extent contrary to this section, shall not apply to the manner of computation of profits and gains of the specified business or profession in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Special provision for computing profits and gains of business or profession on presumptive basis in case of certain (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

(cid:11)2) The profits and gains of any specified business or profession as mentioned in column B of the Table below, carried on by an assessee specified in column C of the said Table, having total turnover or gross receipts of business or profession during the tax year specified in column D and computed in the manner specified in column E thereof, shall be deemed to be the profits and gains of such business or profession chargeable to tax under the head "Profits and gains of business or profession".

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:27)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 89
6O 1R Specified business or profession Assessee Total turnover or, as the case may be, gross receipts of business or profession during tax year Manner of computation
A B C D E
 Any business other than the business specified against serial number 2 Eligible assessee a) Does not exceed two crore rupees; or b) does not exceed three crore rupees, where the amount or aggregate of amounts received, in cash, does not exceed 5% of the total turnover or JURVVUHFHLSWV A) The aggregate of–– i) 6% of total turnover or gross receipts which is received by specified banking or online mode during the tax year or before the due date specified in VHFWLRQ  1) in respect of that tax year; ii) 8% of total turnover or gross receipts as reduced by the turnover or gross receipts FRYHUHGLQ i); or B) profit claimed to have been actually earned, ZKLFKHYHULVKLJKHU
 Business of plying, hiring or leasing goods carriage An assessee, who owns not more than ten goods carriages at any time during the tax year A) The aggregate of income from goods carriage:— i) being a heavy goods vehicle, calculated at the UDWH RI ൟ SHU ton of gross vehicle weight or unladen weight, as the case may be, for each vehicle, for every month or part of a month during which such vehicle is owned by the assessee in the tax year; ii) being a vehicle other than heavy goods vehicle, calculated at the
A) B) C) D) E)
rate of ൟ7,500 for each goods carriage for every month or part of a month during which the vehicle is owned by the assessee in the tax year; or B) profit claimed to have been actually earned, ZKLFKHYHULVKLJKHU
 Specified profession as referred to in section  4) Specified assessee a) Does not exceed fifty lakh rupees; or b) does not exceed seventy-five lakh rupees, where the amount or aggregate of amounts received in cash does not exceed 5% of the gross UHFHLSWV 50% of the gross receipts or profit claimed to have been actually earned, whichever is KLJKHU
90 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 90 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

claims that––

(cid:11)a) the profits or gains actually earned from the specified business or profession are lower than the profits or gains computed in the manner mentioned in column E of the said Table; and

(cid:11)b) whose total income exceeds the maximum amount which is not chargeable to tax,

shall be required to––

(cid:11)i) keep and maintain such books of account and other documents as required under section 62; and

(cid:11)ii) get the accounts audited and furnish a report of such audit as required under section 63(cid:17)

(cid:11)4) Any loss, allowance or deduction allowable under the provisions of this Act, shall not be allowed against the income computed in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:15) where the assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:11)e(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 91 (cid:11)6) The written down value of any asset used for the purposes of specified business or profession shall be computed as if the assessee mentioned in column C of the Table in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) had claimed and was actually allowed deduction in respect of depreciation (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)7) Where an eligible assessee declares profit for any tax year as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12) and he declares profit for any of the five tax years succeeding such tax year in contravention of the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then he shall not be eligible to claim the benefit of the provisions of this section for five tax years subsequent to the tax year in which the profit has not been declared as per the provisions of the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)8) Irrespective of anything contained in foregoing provision of this section, where provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) are applicable to an eligible assessee and his total income exceeds the maximum amount which is not chargeable to income-tax, he shall be required to keep and maintain such books of account and other documents as required under section 62 and get them audited and furnish a report of such audit as required under section 63(cid:17)

(cid:11)9) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)s(cid:17)(cid:3) (cid:20)(cid:3) and 3), the receipt of amount or aggregate of amounts by a cheque drawn on a bank or by a bank draft, which is not account payee, shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:75)(cid:17)

(cid:11)10) The provisions of sections 62 and 63 shall not apply in so far as they relate to the business referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) limits under those sections, the gross receipts or, as the case may be, the income from the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)11) For the purposes of this section,––

(cid:11)a) "eligible assessee" means an individual, a Hindu undivided family, or a firm other than a limited liability partnership, who is resident in India, and who––

(cid:11)i) has not claimed any deduction under section 144;

(cid:11)ii) has not claimed any deduction under Chapter VIII-C for the relevant tax year;

(cid:11)iii) does not carry on specified profession as defined in section (cid:25)(cid:21)(cid:11)4);

(cid:11)iv) does not earn any income in the nature of commission or brokerage;

(cid:11)v) does not carry on any agency business;

(cid:11)b) "specified assessee" means an individual or a firm, other than a limited liability partnership, who is a resident in India;

(cid:11)c) "limited liability partnership" shall have the same meaning as assigned to (cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

it in section 2(cid:11)1)(cid:11)n) of the Limited Liability Partnership Act, 2008;

(cid:24)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:27)(cid:17)

(cid:11)d) the expressions "goods carriage", "gross vehicle weight" and "unladen weight" shall have the same meaning as respectively assigned to them in section 2 of the Motor Vehicles Act, 1988;

(cid:11)e) "heavy goods vehicle" means any goods carriage, the gross vehicle weight of which exceeds 12,000 kilograms; and

(cid:11)f) an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:68)(cid:74)(cid:72)(cid:17)92 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 92 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 59. (cid:11)1) Income in the nature of royalty or fees for technical services received by a specified assessee during a tax year, shall be computed under the head "Profits and gains of business or profession" under this Act, if the following conditions are satisfied:––

Computation of royalty and fee for technical services in hands of non- (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

(cid:11)a) income is received from the Government or an Indian concern;

(cid:11)b) income is in pursuance to an agreement made by the specified

assessee with the Government or the Indian concern;

(cid:11)c) the specified assessee carries on business in India through a permanent establishment, or performs professional services from a fixed place of profession, situated in India; and

(cid:11)d) the right, property or contract in respect of which the royalties or fees for technical services are paid is effectively connected with such pe(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) No deduction shall be allowed against the income computed under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in respect of the following amounts:—

(cid:11)a) any expenditure or allowance which is not wholly and exclusively incurred for the business of such permanent establishment or fixed place of profession in India; or

(cid:11)b(cid:12) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:85)(cid:72)(cid:76)(cid:80)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73) actual expenses) by the permanent establishment to its head office or to any of its other offi(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)3) The provisions of section 61 in so far as it relates to business referred to in section 61(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12), shall not apply in respect of the income referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) The specified assessee shall keep and maintain books of account and other documents as per the provisions of section 62, get his accounts audited on or before the specified date referred to in section 63 by an accountant, and furnish report of audit in the prescribed form, duly (cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section, the expression "specified assessee"

means a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

Deduction of head office expenditure in case of non- (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

60. (cid:11)1) Irrespective of anything to the contrary contained in sections 26 to 54, in the case of a non-resident assessee, deduction of head office expenditure incurred by such assessee as is attributable to his business or profession in India, shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession" subject to provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)(cid:3)

(cid:11)2) The deduction allowable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be restricted—

(cid:11)a) if the adjusted total income of the assessee is a loss, to an upper

monetary limit of 5% of the average adjusted total income of the assessee; or

(cid:11)b) in any other case, to an upper monetary limit of 5% of the adjusted

(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)(cid:3)

(cid:11)3) For the purposes of this section,—

(cid:11)a) "adjusted total income" means the total income computed under this Act, without giving effect to the allowance referred to in this section or in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:22)(cid:11)11(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:11)i(cid:12)(cid:11)A) or any loss carried forward under section (cid:20)(cid:20)(cid:20)(cid:11)1) or (cid:20)(cid:20)(cid:21)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:20)(cid:20)(cid:22)(cid:11)2(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:20)(cid:20)(cid:24)(cid:11)2) or the deductions under Chapter VIII;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 93

(cid:11)b) "average adjusted total income" means,—

(cid:11)i) if the assessee is assessable for each of the three tax years immediately preceding the relevant tax year, the arithmetic mean of his adjusted total income over those three tax years;

(cid:11)ii) if the assessee is assessable only for two of the said three tax years, the arithmetic mean of his adjusted total income over those two tax years;

(cid:11)iii) if the assessee is assessable only for one of the said three tax

years, his adjusted total income for that tax year;

(cid:11)c) "head office expenditure" means executive and general administration expenditure incurred by the assessee outside India, including expenditure incurred in respect of—

(cid:11)i) rent, rates, taxes, repairs or insurance of any premises outside

India used for the business or profession;

(cid:11)ii) salary, wages, annuity, pension, fees, bonus, commission, gratuity, perquisites or profits in lieu of, or in addition to, salary, whether paid or allowed to any employee or other person employed in, or managing the affairs of, any office outside India;

(cid:11)iii) travelling by any employee or other person employed in, or

managing the affairs of, any office outside India; and

(cid:11)iv) such other matters connected with executive and general

administration, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

61. (cid:11)1) The provisions of sections 26 to 54, to the extent contrary to this section, shall not apply to the manner of computation of profits and gains of the specified business in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) (cid:11)2) The profits and gains of any specified business as mentioned in column B of the Table below, carried on by a specified assessee as mentioned in column C of the said Table during a tax year, shall be computed in the manner specified in column D thereof, and shall be deemed to be the profits and gains of such business of such assessee chargeable to tax for the said tax year under the head "Profits and gains of business or profession".

Table

6O1R Specified business Specified assessee Profits and gains of business or profession
A B C D
 Business of operation of ships, other than cruise ships referred to in Serial QXPEHU Non- resident RI $%  where,–– A = sum on account of carriage of passengers, livestock, mail or goods shipped at any port in India, whether paid or payable, in or outside India, to the assessee or any other person RQ KLV EHKDOI LQFOXGLQJ demurrage, handling or other similar charges);
A B C D
B = sum on account of carriage of passengers, livestock, mail or goods shipped at any port outside India, whether received or deemed to be received in India, by the assessee or any other person on his behalf LQFOXGLQJ GHPXUUDJH handling or other similar FKDUJHV 
 Business of operation of cruise VKLSV VXEMHFW WR the conditions as may be prescribed) Non-resident RI $%  where,–– A = sum on account of carriage of passengers, paid or payable to the assessee or any other person on his behalf; B = sum on account of carriage of passengers received or deemed to be received by the assessee or any other person on his EHKDOI
 Business of operation of aircraft Non-resident RI $%  where,–– A = sum on account of carriage of passengers, livestock, mail or goods from any place in India, paid RU SD\DEOH LQ RU RXWVLGH India) to the assessee or any other person on his behalf; B = sum on account of carriage of passengers, livestock, mail or goods from any place outside India, to be received or deemed received in India, by the assessee or any other person RQKLVEHKDOI
 Business of civil construction or erection or testing or commissioning, of plant or machinery, in connection with a turnkey power project, approved by the Central Government Foreign company 10% of the amount towards such civil construction, erection, testing, or commissioning, paid or payable, to the assessee or to any other person on his behalf, ZKHWKHULQRURXWVLGH,QGLD
A B C D
 Business of providing services or facilities LQFOXGLQJ VXSSO\ of plant and machinery on hire) for prospecting, extraction or production of mineral oils Non- resident RI $%  where,–– A = sum on account of business of providing services and facilities in connection with, or supply of plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of mineral oils in India, paid or SD\DEOH LQRURXWVLGH,QGLD WR the assessee or any other person on his behalf; B = sum on account of business of providing services and facilities in connection with, or supply of plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of mineral oils outside India, received or deemed to be received in India, by the assessee or any other person on KLVEHKDOI
 Business of providing services or technology in India, for the purposes of setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India to a resident company Non- resident RI $%  where,–– A = the amount paid or payable to the non-resident assessee or to any person on his behalf on account of providing services or technology; B = the amount received or deemed to be received by the non-resident assessee or on behalf of non-resident assessee on account of providing VHUYLFHVRUWHFKQRORJ\
94 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 94 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 95

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)s(cid:17) 4 and 5) the specified assessee may claim that the profits actually earned from the specified business are lower than the business profits computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), if,––

(cid:11)a) he keeps and maintains such books of account and other documents

as required under section 62; and

(cid:11)b) gets his accounts audited and furnish a report of such audit as

required under section 63(cid:17)

(cid:11)4) Any loss, allowance or deduction allowable under the provisions of this Act shall not be allowed against the income computed in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)(cid:3)96 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 96 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5) The written down value of any asset used for the purposes of specified

business or profession shall be computed, as if the assessee mentioned in column C of the Table in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) had claimed and was actually allowed depreciation thereon for (cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)6) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73) this section shall not apply where the provisions of section 54 or 59 or 207 or 527 apply for the purposes of computing profits and gains or any other income referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)7) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (Table: Sl. No. 5), "plant" includes ships, aircrafts, vehicles, drilling units, scientific apparatuses and equipments used for the purposes of the specified (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)8) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)

shall satisfy the following:—

(cid:11)a) it is establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing electronic goods, article or thing in India, under a scheme notified by the Central Government in the Ministry of Electronics and Information Technology; and

(cid:11)b) it satisfies the conditions as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)9) The provisions of sections 59 and 207 shall not apply to amounts referred

to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:17)(cid:3)

62(cid:17) (cid:11)1(cid:12)(cid:3)(cid:11)a) Any person carrying on specified profession; or

Maintenance of books of (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)b) any person carrying on, business; or any profession [not being a (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:64)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3) sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2),

shall keep and maintain such books of account and other documents to enable the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) The conditions in respect of persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b) shall

be the following:––

(cid:11)a) where the income from business or profession exceeds (cid:3423) 120000 or its total sales, turnover or gross receipts from such business or profession exceeds ten lakh rupees in any one of the three years immediately preceding the tax year; or

(cid:11)b) where business or profession is newly set up in the tax year, the income from business or profession is likely to exceed (cid:3423) 120000 or its total sales, turnover or gross receipts from such business or profession is likely to exceed ten lakh rupees during such tax year; or

(cid:11)c) where during the tax year, the assessee referred to in section 58(cid:11)2) or (cid:25)(cid:20)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17) 4 and 5), has claimed income from business or profession to be lower than the deemed profits as referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:27)(cid:11)2) or section (cid:25)(cid:20)(cid:11)2); or

(cid:11)d(cid:12) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:15)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a) and (cid:11)b) shall be modified to the extent of income from such business or profession exceeding (cid:3423) 250000 and its total sales, turnover or gross receipts from such business or profession exceeding twenty-five lakh rupees(cid:17)

(cid:11)3) For the purposes of this section, the Board may prescribe––

(cid:11)a) the books of account and other documents (cid:11)including inventories,

wherever necessary) to be kept and maintained;

(cid:11)b) particulars to be contained therein;

(cid:11)c) the form, manner and place at which they shall be kept and

maintained; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 97 (cid:11)d) the period for which such books of account and other documents

(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:17)

(cid:11)4) For the purposes of this section, the expression "specified profession"

means––

(cid:11)a) legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, information technology or company secretary; or

(cid:11)b) any other profession, as may be notified by the Board in this behalf(cid:17)

(cid:55)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:17) 63. (cid:11)1) Every person, carrying on the business or profession fulfilling any of the conditions specified in column B of the Table below, shall get his accounts of (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

6O1R Conditions for getting books of account audited
A B
 Every person––
a) carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any tax year, subject to the provisions of clause b);
b) In case of a person whose—
i) aggregate of all amounts received including amount received for sales, turnover or gross receipts during the tax year, in cash, does not exceed 5% of the said amount; and
ii) aggregate of all payments made including amount incurred for expenditure, in cash, during the previous year does not exceed 5% of the said payment,
FODXVH a) shall have effect as if for the words "one crore rupees", the words "ten crore rupees" had been substituted;
c) carrying on profession shall, if his gross receipts in profession H[FHHGILIW\ODNKUXSHHVLQDQ\SUHYLRXV\HDU
 If the person is carrying on business or profession, referred to in VHFWLRQ 2 RU 2) 7DEOH6O1RDQG and the profits and gains from such business or profession are claimed to be lower than the deemed profits as referred to in the said VHFWLRQV

(cid:11)2) The provisions of this section shall not apply where profits and gains of business or profession, declared by the assessee are as per section (cid:24)(cid:27)(cid:11)2) or (cid:25)(cid:20)(cid:11)2(cid:12)(cid:17)

(cid:11)3) The assessee shall furnish by the specified date, the report of such audit in such form, duly signed and verified by the accountant and setting forth such particulars, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) Where a person is required, by or under any other law, to get his accounts

audited, then it shall be sufficient compliance of this section, if such person––

(cid:11)a) gets the accounts of such business or profession audited under such

law before the specified date; and

(cid:11)b) furnishes by that specified date the report of such audit along with

the report of the accountant in the form as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "specified date" in relation to the accounts of the assessee of the tax year, means the date one month prior to the due date for furnishing the return of income under section 263(cid:11)1)(cid:17)

(cid:11)b) the payment or receipt, as the case may be, by a cheque drawn on a bank or by a bank draft, which is not account payee, shall be deemed to be the payment or receipt, as the case may be, in cash(cid:17)98 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 98 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 64. (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:24)(cid:21)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:12) shall, in a case where business reorganisation of a co-operative bank has taken place during the tax year, be allowed as (cid:83)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Special provision for computing deductions in case of business reorganisation of co-operative (cid:69)(cid:68)(cid:81)(cid:78)(cid:86)(cid:17)

(cid:11)2) The amount of deduction allowable to the predecessor co-operative bank or to the successor co-operative bank or to the converted banking company under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:24)(cid:21)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71) as per the formula—

(cid:11)i) for predecessor co-operative bank:—

A × B

C

(cid:11)ii) for successor co-operative bank or converted banking company:—

A × D

C

where,—

A = the amount of deduction allowable to the predecessor

co-operative bank, if the business reorganisation had not taken place;

B = the number of days comprised in the period beginning with the 1st day of the tax year and ending on the day immediately preceding the date of business reorganisation; and

C = the total number of days in the tax year in which the business

(cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

D = the number of days comprised in the period beginning with the

(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:24)(cid:21)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)(cid:21)(cid:12) shall, in a case where an undertaking of the predecessor co-operative bank entitled to the deduction under the said section is transferred before the expiry of the period specified therein to a successor co-operative bank or to a converted banking company on account of business reorganisation, apply to the successor co-operative bank or to the converted banking company in the tax years subsequent to the year of business reorganisation as they would have applied to the predecessor co-operative bank, as if the business reorganisation had not taken (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

65(cid:17) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:15)––

Interpretation for purposes of section 64

(cid:11)a) "amalgamation" means the merger of an amalgamating

co-operative bank with an amalgamated co-operative bank, if—

(cid:11)i) all the assets and liabilities of the amalgamating co-operative (cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:86)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) transferred, by sale or distribution on winding up, to the amalgamated co-operative bank) become the assets and liabilities of the amalgamated co-operative bank;

(cid:11)ii) the members holding 75% or more voting rights in the amalgamating co-operative bank become members of the amalgamated co-operative bank; and

(cid:11)iii) the shareholders holding 75% or more in value of the shares in the amalgamating co-(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:69)(cid:92)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:28)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 99 the amalgamated co-operative bank or its nominee or its subsidiary, immediately before the merger) become shareholders of the amalgamated co-operative bank;

(cid:11)b) "amalgamating co-operative bank" means—

(cid:11)i) a co-operative bank which merges with another co-operative

bank; or

(cid:11)ii) every co-operative bank merging to form a new co-operative

bank;

(cid:11)c) "amalgamated co-operative bank" means—

(cid:11)i) a co-operative bank with which one or more amalgamating

co-operative banks merge; or

(cid:11)ii) a co-operative bank formed as a result of merger of two or

more amalgamating co-operative banks;

(cid:11)d) "business reorganisation" means reorganisation of business involving the amalgamation or demerger of a co-operative bank or conversion of a primary co-operative bank;

(cid:11)e) "conversion" means transition of a primary co-operative bank to a banking company under the scheme of the Reserve Bank of India as may be notified vide (cid:76)(cid:87)(cid:86)(cid:3) (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:39)(cid:38)(cid:37)(cid:53)(cid:17)(cid:3) (cid:38)(cid:50)(cid:17)(cid:3) (cid:47)(cid:54)(cid:17)(cid:3) (cid:51)(cid:38)(cid:37)(cid:17)(cid:3) (cid:38)(cid:76)(cid:85)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:24)(cid:18)(cid:19)(cid:26)(cid:17)(cid:19)(cid:20)(cid:17)(cid:19)(cid:19)(cid:19)(cid:18)(cid:21)(cid:19)(cid:20)(cid:27)-19, dated 27th September, 2018;

(cid:11)f) "converted banking company" means a banking company formed

as a result of conversion from primary co-operative bank;

(cid:11)g) "demerger" means the transfer by a demerged co-operative bank of one or more of its undertakings to any resulting co-operative bank, in such manner that—

(cid:11)i) all the assets and liabilities of the undertaking or undertakings immediately before the transfer become the assets and liabilities of the resulting co-operative bank;

(cid:11)ii) the assets and the liabilities are transferred to the resulting co-(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:68)(cid:87)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:86)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) consequent to their revaluation) appearing in its books of account immediately before the transfer;

(cid:11)iii) the resulting co-operative bank issues, in consideration of the transfer, its membership to the members of the demerged co-operative bank on a proportionate basis;

(cid:11)iv) the shareholders holding 75% or more in value of the shares in the demerged co-(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) the resulting bank or its nominee or its subsidiary immediately before the transfer), become shareholders of the resulting co-operative bank, otherwise than as a result of the acquisition of the assets of the demerged co-operative bank or any undertaking thereof by the resulting co-operative bank;

(cid:11)v) the transfer of the undertaking is on a going concern

basis; and

(cid:11)vi) the transfer is as per the conditions specified by the Central Government, by notification, having regard to the necessity to ensure that the transfer is for genuine business purposes;

100 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 100 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)h) "demerged co-operative bank" means the co-operative bank whose

undertaking is transferred, pursuant to a demerger, to a resulting bank;

(cid:11)i) "predecessor co-operative bank" means the amalgamating co-operative bank or the demerged co-operative bank, or the primary co-operative bank, which has been succeeded as a result of conversion;

(cid:11)j) "primary co-operative bank" shall have the meaning assigned to it in

10 of 1949(cid:17) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:70)(cid:89)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:30)

(cid:11)k) "resulting co-operative bank" means—

(cid:11)i) one or more co-operative banks to which the undertaking of

the demerged co-operative bank is transferred in a demerger; or

(cid:11)ii) any co-operative bank formed as a result of demerger;

(cid:11)l) "successor co-operative bank" means the amalgamated

co-operative bank or the resulting bank(cid:17)

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

66(cid:17) For the purposes of Part D of this Chapter,—

(cid:11)1) "agreement", for the purposes of section 26(2(cid:12)(cid:11)h), includes any

arrangement or understanding or action in concert,—

(cid:11)A) whether or not such arrangement, understanding or action is

formal or in writing; or

(cid:11)B) whether or not such arrangement, understanding or action is

intended to be enforceable by legal proceedings;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:11)2) "banking company" means a company to which the Banking Regulation Act, 1949 applies and includes any bank or banking institution referred to in section 51 of that Act;

(cid:11)3) "commission or brokerage" shall have the meaning assigned to it

in section 402(cid:11)7);

(cid:11)4) "commodities transaction tax" shall have the same meaning as

(cid:20)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) assigned to it under Chapter VII of the Finance Act, 2013;

(cid:11)5) "fees for technical services" shall have the meaning assigned to it

(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)7(cid:12)(cid:11)b);

(cid:11)6) "housing finance company" means a public company formed or registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes;

(cid:24)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)7) "Indian Institute of Technology" shall have the same meaning as that of "Institute" defined in section 3(g) of the Institutes of Technology Act, 1961;

(cid:11)8) "Keyman insurance policy" shall have the meaning assigned to it

(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)Note 1);

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17) (cid:11)9) "limited liability partnership" shall have the same meaning as (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)n) of the Limited Liability Partnership Act, 2008;

(cid:11)10) "long-term finance", for the purposes of section 32(e), means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years;

27 of (cid:21)(cid:19)(cid:19)(cid:25)(cid:17) (cid:11)11) "micro enterprise" shall be an enterprise classified as such under the notification in this behalf by the Central Government under the Micro, Small and Medium Enterprises Development Act, 2006;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:19)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 101

(cid:11)12) "mineral oil" includes petroleum and natural gas;

(cid:11)13) "moneys payable" in respect of any tangible asset [as referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)12(cid:12)(cid:11)a(cid:12)(cid:11)i(cid:12)(cid:64) includes—

(cid:11)a) any insurance, salvage or compensation moneys payable in

respect thereof;

(cid:11)b) where the asset is sold, the price for which it is sold;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)14) "non-scheduled bank" means a banking company as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:11)c) of the Banking Regulation Act, 1949, which is not a scheduled bank;

(cid:11)15) "paid" means, except for section 37, actually paid or incurred according to the method of accounting upon the basis of which the profits or gains are computed under the head "Profits and gains of business or profession";

(cid:11)16) "permanent establishment" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:22)(cid:11)c);

(cid:11)17) "plant" includes ships, vehicles, books, scientific apparatus and surgical equipment used for the business or profession but does not include tea bushes or livestock or buildings or furniture and fittings;

(cid:11)18) "predecessor entity" means––

(cid:11)a) the amalgamating Indian company in the case of

amalgamation;

(cid:11)b) the demerged Indian company, in the case of demerger;

(cid:11)c) a firm, in the case of a succession of a firm by a company as

(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zd);

(cid:11)d) a private company or unlisted public company, in case of

conversion as (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)ze);

(cid:11)19) "primary agricultural credit society" shall have the same meaning

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

as assigned to it in Part V of the Banking Regulation Act, 1949;

(cid:11)20) "primary co-operative agricultural and rural development bank" means a society having its area of operation confined to a taluk and the principal object of which is to provide for long-term credit for agricultural and rural development activities;

(cid:11)21) "professional services" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:21)(cid:11)28);

(cid:11)22) "public company" shall have the same meaning as assigned to it

(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)71) of the Companies Act, 2013;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)23) "public financial institution" shall have the same meaning as

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)72) of the Companies Act, 2013;

(cid:11)24) "rate of exchange" means the rate of exchange determined or recognised by the Central Government for the conversion of Indian currency into foreign currency or foreign currency into Indian currency;

102 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 102 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)25) "royalty" shall have the same meaning as assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)6(cid:12)(cid:11)b);

(cid:11)26) "rural branch" means a branch of a scheduled bank or a non-scheduled bank situated in a place which has a population of not more than ten thousand according to the last preceding census, of which the relevant figures have been published before the first day of the tax year;

(cid:11)27) "scientific research" means—

(cid:11)a) any activity for the extension of knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries; and

(cid:11)b) the references to expenditure incurred on scientific research shall include all expenditure incurred for the prosecution, or the provision of facilities for the prosecution, of scientific research, but does not include any expenditure incurred in the acquisition of rights in, or arising out of, scientific research,

and the references to scientific research related to a business or class of business shall include any scientific research—

(cid:11)i) which may lead to or facilitate an extension of that business

or, all businesses of that class;

(cid:11)ii) of a medical nature which has a special relation to the welfare

of workers employed in that business or, all businesses of that class;

(cid:11)28) "securities transaction tax" shall have the meaning assigned to it

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:30)

(cid:11)29) "service", for the purposes of section 26(2(cid:12)(cid:11)h), means a service of any description which is made available to potential users and includes the provision of services in connection with business of any industrial or commercial nature such as––

(cid:11)a) accounting;

(cid:11)b) banking;

(cid:11)c) communication;

(cid:11)d) conveying of news or information;

(cid:11)e) advertising;

(cid:11)f) entertainment;

(cid:11)g) amusement;

(cid:11)h) education;

(cid:11)i) financing;

(cid:11)j) insurance;

(cid:11)k) chit funds;

(cid:11)l) real estate;

(cid:11)m) construction;

(cid:11)n) transport;

(cid:11)o) storage;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:19)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 103

(cid:11)p) processing;

(cid:11)q) supply of electrical or other energy; and

(cid:11)r) boarding and lodging;

(cid:21)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:17)

(cid:11)30) "small enterprise" shall be an enterprise classified as such under the notification in this behalf by the Central Government under the Micro, Small and Medium Enterprises Development Act, 2006;

(cid:11)31) "speculative transaction" means a transaction in which a contract for the purchase or sale of any commodity, including stocks and shares, is periodically or ultimately settled otherwise than by the actual delivery or transfer of the commodity or scrips, other than the following transactions:—

(cid:11)a(cid:12) (cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)33);

(cid:11)b) a contract in respect of raw materials or merchandise entered into by a person in the course of his manufacturing or merchandising business to guard against loss through future price fluctuations in respect of his contracts for actual delivery of goods manufactured, or merchandise sold by him;

(cid:11)c) a contract in respect of stocks and shares entered into by a dealer or investor therein to guard against loss in his holdings of stocks and shares through price fluctuations;

(cid:11)d) a contract entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrage, to guard against loss which may arise in the ordinary course of his business as such member;

(cid:11)32) "Specified Banking or Online Mode" shall mean transaction by an account payee cheque or an account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode, as may be prescribed;

42 of 1956(cid:17)

17 of 2013(cid:17)

(cid:11)33) "specified derivative transaction" means any transaction in respect of trading in derivatives referred to in section 2 (cid:11)ac) of the Securities (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:24)(cid:25)(cid:30)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3) d(cid:72)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3) (cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:12)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) chargeable to commodities transaction tax under Chapter VII of the Finance Act, 2013 or in respect of trading in agricultural commodity derivatives, if such transactions are—

(cid:11)a) is carried out—

15 of 1992(cid:17)

42 of 1956(cid:17)

15 of 1992(cid:17)

22 of 1996(cid:17)

(cid:11)i) through a stock broker or such other intermediary registered under section 12 of the Securities and Exchange Board of India Act, 1992 in accordance with the provisions of the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) Exchange Board of India Act, 1992 or the Depositories Act, 1996 and the rules, regulations or bye-laws made or directions issued under those Acts; or

(cid:11)ii) by banks or mutual funds,

electronically on screen-based systems of a recognised stock exchange; and

(cid:11)b) supported by a time stamped contract note issued by the

intermediary to every client indicating in the contract note—

(cid:11)i) the unique client identity number alloted under any law

in force; and

(cid:11)ii) the Permanent Account Number allotted under this Act;

104 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 104 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)34) "State Government undertaking" includes—

(cid:11)a) a corporation established by or under any State Act;

(cid:11)b) a company in which more than 50% of the paid-up equity

share capital is held by the State Government;

(cid:11)c) a company in which more than 50% of the paid-up equity share capital is held by the enti(cid:87)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)b) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:12)(cid:30)(cid:3)

(cid:11)d) a company or corporation in which the State Government has the right to appoint the majority of the directors or to control the management or policy decisions, directly or indirectly, including by virtue of its shareholding or management rights or shareholders agreements or voting agreements or in any other manner;

(cid:11)e) an authority, a board or an institution or a body established or constituted by or under any State Act, or owned or controlled by the State Government;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)35) "State Industrial Investment Corporation" means a Government (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)45) of the Companies Act, 2013, engaged in the business of providing long-term finance for industrial projects;

(cid:25)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17) (cid:11)36) "State Financial Corporation" means a Financial Corporation established under section 3 or 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951;

(cid:11)37) "successor entity" means––

(cid:11)a) the amalgamated Indian company, in the case of

amalgamation;

(cid:11)b) the resulting Indian company, in the case of demerger;

(cid:11)c) a company, in case of a succession of a firm by a company

(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zd);

(cid:11)d) a limited liability partnership, in case of conversion of private company or unlisted public company to a limited liability partnership, (cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)ze);

(cid:11)38) "taxable commodities transaction" shall have the meaning

17 (cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) assigned to it under Chapter VII of the Finance Act, 2013;

(cid:11)39) "taxable securities transaction" shall have the meaning assigned

to it under Chapter VII of the Finance Act, 2004;

(cid:20)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:11)40) "University" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:12)(cid:17)

E.—Capital gains

(cid:38)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

67(cid:17) (cid:11)1) Any profits or gains arising from the transfer of a capital asset effected in a tax year shall, save as otherwise provided in sections 82, 83, 84, 85, 86, 87, 88 and 89, be chargeable to income-tax under the head "Capital gains" and shall be deemed to (cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:82)(cid:78)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)2) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if a person receives during any tax year any money or other assets under an insurance from an insurer on account of damage to, or destruction of, any capital asset, as a result of circumstances mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), then,––

(cid:11)a) any profits or gains arising from receipt of such money or other assets shall be chargeable to income-tax under the head "Capital gains" and shall be deemed to be the income of such person of the tax year in which such money or other asset was received; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:19)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 105 (cid:11)b) for the purposes of section 72, the value of any money or the fair market value of other assets on the date of such receipt shall be deemed to be the full value of the consideration received or accruing as a result of the (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)3) The following shall be the circumstances referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2):––

(cid:11)a) flood, typhoon, hurricane, cyclone, earthquake or any other

convulsion of nature; or

(cid:11)b) riot or civil disturbance; or

(cid:11)c) accidental fire or explosion; or

(cid:11)d) action by an (cid:72)(cid:81)(cid:72)(cid:80)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:81)(cid:72)(cid:80)(cid:92)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:85)(cid:12)(cid:17)

(cid:11)4) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), "insurer" shall have the same meaning as assigned to it

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

in section (cid:21)(cid:11)9(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

(cid:11)5) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if any profits or gains arises to a person from receipt of any amount, including a bonus, under a unit linked insurance policy to which the exemption specified at Schedule II (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12) does not apply, then,––

(cid:11)a) such profits and gains shall be chargeable to income-tax under the head "Capital gains" and shall be deemed to be the income of such person in the tax year in which such amount was received; and

(cid:11)b) the income taxable shall be calculated in such manner, as may be

prescri(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)6) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if the profits or gains arising from the transfer by way of conversion of a capital asset into, or its treatment by the owner as, stock-in-trade of a business carried on by him, then,––

(cid:11)a) such profits and gains shall be chargeable to income-tax as his income in the tax year in which such stock-in-trade is sold or otherwise transferred by him; and

(cid:11)b) for the purposes of section 72, the fair market value of the asset on the date of such conversion or treatment shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)7) If any person, at any time during the tax year, had any beneficial interest in any securities and any profits or gains arise from transfer made by the depository or participant of such beneficial interest in respect of securities, then,––

(cid:11)a) such profits and gains shall be chargeable to income-tax as the income of the beneficial owner of the tax year in which such transfer took place;

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17)

(cid:11)b) such profits and gains shall not be regarded as income of the depository who is deemed to be the registered owner of securities by virtue of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)1) of the Depositories Act, 1996; and

(cid:11)c) for the purposes of section 72 (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)101(cid:12)(cid:11)b), the cost of acquisition and the period of holding of any securities shall be determined on the basis of the first-in-first-(cid:82)(cid:88)(cid:87)(cid:3)(cid:80)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:17)106 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 106 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 22 of 1996(cid:17) (cid:11)8) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), "beneficial owner", "depository" and "security" shall have the same meanings as respectively assigned to them in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1)(cid:11)a(cid:12)(cid:15)(cid:3) (cid:11)e) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)l) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17)

(cid:11)9) If any profits or gains arise from the transfer of a capital asset by a person, (cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)being a company or co-operative society) in which he is or becomes a partner or member, by way of capital contribution or otherwise, then,––

(cid:11)a) such profits and gains shall be chargeable to tax as his income of the

tax year of such transfer; and

(cid:11)b) for the purposes of section 72 the amount recorded in the books of account of the firm, association or body as the value of the capital asset shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such cap(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)10) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), if a specified person receives during the tax year, any money or capital asset, or both, from a specified entity in connection with the reconstitution of such specified entity, then,––

(cid:11)a) any profits or gains arising from such receipt shall be deemed as income of the specified entity of the tax year of such receipt by the specified person and chargeable to income-tax under the head "Capital gains"; and

(cid:11)b) such profits or gains shall be determined irrespective of anything to

the contrary contained in this Act as follows:—

A = B + C – D,

where,

A = income chargeable to income-tax under this sub-section as

income of the specified entity under the head "Capital gains";

B = value of any money received by the specified person from the

specified entity on the date of such receipt;

C = amount of fair market value of the capital asset received by the specified person from the specified entity on the date of such receipt; and

(cid:39)(cid:3)(cid:32)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:11)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) manner) of the specified person in the books of account of the specified entity at the time of its reconstitution;

(cid:11)c(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b),––

(cid:11)i) if the value of "A" as computed is negative, such value shall be

deemed to be zero;

(cid:11)ii) the balance in the capital account of the specified person in the books of account of the specified entity shall be calculated without considering any increase in the capital account of the specified person due to revaluation of any asset or due to self-generated goodwill or any other self-generated asset; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:19)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 107 (cid:11)d) the provisions of this sub-section shall operate in addition to the provisions of section 8 and the taxation under the said section shall be worked out independently, when a capital asset is received by a specified person from a specified entity in connection with the reconstitution of such (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)11) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10),—

(cid:11)a) "reconstitution of the specified entity", "specified entity" and "specified person" shall have the meanings respectively assigned to them in section 8;

(cid:11)b) "self-generated goodwill" and "self-generated asset" mean goodwill or asset, as the case may be, which has been acquired without incurring any cost for purchase or which has been generated during the course of the (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)12) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if the capital gain arises from the transfer of a capital asset by way of compulsory acquisition under any law, or a transfer the consideration for which was determined or approved by the Central Government or the Reserve Bank of India, and the compensation or the consideration for such transfer is enhanced or further enhanced by any court, tribunal or other authority, the capital gain shall be dealt with in the following manner:––

(cid:11)a) the capital gains computed with reference to the compensation awarded in the first instance or as the case may be, consideration determined or approved by the Central Government or the Reserve Bank of India in the first instance, shall be chargeable as income under the head "Capital gains" of the tax year in which such compensation or part thereof, or such consideration or part thereof, was first received;

(cid:11)b) the amount by which the compensation or consideration is enhanced or further enhanced by the court, tribunal or other authority shall be deemed to be income chargeable under the head "Capital gains" of the tax year in which such amount is received;

(cid:11)c) any compensation (cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) received in pursuance of an interim order of a court, tribunal or other authority shall be deemed as income chargeable under the head "Capital gains" of the tax year in which the final order of such court, tribunal or other authority is made; and

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b) shall be recomputed where the compensation or consideration referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)c) is reduced by any court, tribunal or other authority, and such reduced value shall be taken to be the full value of the (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)13) In relation to the amount referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)12)(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c),—

(cid:11)a) the cost of acquisition and the cost of improvement shall be taken as

nil; and

(cid:11)b) in a case, where the enhanced compensation or consideration is received by any other person due to the death of the person who made the transfer, or for any other reason, such amount shall be deemed as the income chargeable to tax under the head "Capital gains" in the hands of such other (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)108 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 108 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)14) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if the capital gains (cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3) (cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:12)(cid:15)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) transfer of a capital asset, being land or building or both, under a specified agreement, then,––

(cid:11)a) such capital gains shall be chargeable to income-tax for the tax year in which the certificate of completion for the whole or part of the project is issued by the competent authority; and

(cid:11)b) for the purposes of section 72, the stamp duty value, on the date of issue of the said certificate, of the share of such person, being land or building or both, in the project, as increased by any consideration received in cash or by a cheque or draft or by any other mode shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such c(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)15) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)14),––

(cid:11)a) "competent authority" means the authority empowered to approve

the building plan under any law;

(cid:11)b) "specified agreement" means a registered agreement in which a person owning land or building, or both, agrees to allow another person to develop a real estate project on such land or building, or both, in consideration of a share, being land or building or both, in such project, whether with or without payment of part of the consideration in cash(cid:17)

(cid:11)16) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)14) shall not apply, if the person transfers his share in the project on or before the date of issue of the certificate of completion, and then,––

(cid:11)a) the capital gains shall be deemed to be the income of the tax year of

such transfer; and

(cid:11)b) the provisions of this Act, other than sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)14), shall apply for

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)17) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the difference (cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:81)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:27)(cid:19)(cid:38)(cid:38)(cid:37)(cid:11)2) of the Income-tax Act, 1961 and the capital value of such units shall be deemed to be the capital gains arising to the assessee in the tax year in which––

(cid:11)a) such repurchase takes place; or

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)18) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)17), "capital value of such units" means any amount invested by the assessee in the units referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:38)(cid:38)(cid:37)(cid:11)2) of the Income-tax Act, 1961(cid:17)

Capital gains on distribution of assets by companies in (cid:79)(cid:76)(cid:84)(cid:88)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

68(cid:17) (cid:11)1) Irrespective of anything contained in section 67, where the assets of a company are distributed to its shareholders on its liquidation, such distribution shall not be regarded as a transfer by the company for the purposes of the said (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) If a shareholder, on the liquidation of a company, receives any money or

other assets from the company, then,––

(cid:11)a) such shareholder shall be chargeable to income-tax under the head "Capital gains", in respect of the money so received or the market value of the other assets on the date of distribution, as reduced by the amount assessed as (cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)40(cid:12)(cid:11)c); and

(cid:11)b) the sum so arrived at shall be deemed to be the full value of the

consideration for the purposes of section 72(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:19)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 109 Capital gains on purchase by company of its own shares or other specified (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 69(cid:17) (cid:11)1) If a shareholder or a holder of other specified securities receives any consideration from any company for the purchase of its own shares or other specified securities held by such shareholder or holder of other specified securities, then, subject to the provisions of section 72, the difference between the cost of acquisition and the value of consideration so received shall be deemed to be the "Capital gains" arising to such shareholder or the holder of other specified securities, as the case may be, in the year in which the company purchases the shares (cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)2) If the shareholder receives any consideration of the nature referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)40(cid:12)(cid:11)f), from any company in respect of buy-back of shares, then for the purposes of this section, the value of such consideration shall be deemed to be nil(cid:17)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)3) For the purposes of this section, "specified securities" shall have the same meaning as assigned to it in Explanation (cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

70(cid:17) (cid:11)1) The provisions of section 67 shall not apply to transfer—

Transactions not regarded as (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17) (cid:11)a) by way of distribution of capital assets on the total or partial partition

of a Hindu undivided family;

(cid:11)b) of a capital asset by an individual or a Hindu undivided family, under

a will or a gift or an irrevocable trust;

(cid:11)c) of a capital asset, not being stock-in-trade, by a company to its

subsidiary company, if—

(cid:11)i) the parent company or its nominees hold the whole of the share

capital of the subsidiary company; and

(cid:11)ii) the subsidiary company is an Indian company;

(cid:11)d) of a capital asset, not being stock-in-trade, by a subsidiary company

to the holding company, if––

(cid:11)i) the whole of the share capital of the subsidiary company is held

by the holding company; and

(cid:11)ii) the holding company is an Indian company;

(cid:11)e) in a scheme of amalgamation, of a capital asset by the amalgamating company to the amalgamated company, if the amalgamated company is an Indian company;

(cid:11)f) by a shareholder, in a scheme of amalgamation, of a capital asset

being a share or shares held by him in the amalgamating company, if—

(cid:11)i) the transfer is made in consideration of allotment to him of any share or shares in the amalgamated company except when the shareholder itself is the amalgamated company; and

(cid:11)ii) the amalgamated company is an Indian company;

(cid:11)g) in a scheme of amalgamation, to him of a capital asset being a share or shares held in an Indian company by the amalgamating foreign company to the amalgamated foreign company, if—

(cid:11)i) at least 25% of the shareholders of the amalgamating foreign company continue to remain shareholders of the amalgamated foreign company; and

(cid:11)ii) such transfer does not attract tax on capital gains in the country,

in which the amalgamating company is incorporated;

110 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 110 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)h) in a scheme of amalgamation, of a capital asset, being a share of a (cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:28)(cid:11)10(cid:12)(cid:11)a), which derives directly or indirectly, its value substantially from the share or shares of an Indian company, held by the amalgamating foreign company to the amalgamated foreign company, if—

(cid:11)i) at least 25% of the shareholders of the amalgamating foreign company continue to remain shareholders of the amalgamated foreign company; and

(cid:11)ii) such transfer does not attract tax on capital gains in the country

in which the amalgamating company is incorporated;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:11)i) of a capital asset by a banking company to a banking institution under a scheme of amalgamation of a banking company with a banking institution sanctioned and brought into force by the Central Government under section (cid:23)(cid:24)(cid:11)7) of the Banking Regulation Act, 1949;

(cid:11)j) in a demerger, of a capital asset by the demerged company to the

resulting company, if the resulting company is an Indian company;

(cid:11)k) of shares by the resulting company or issue of shares by such company, in a scheme of demerger to the shareholders of the demerged company, if the transfer or issue is made in consideration of demerger of the undertaking;

(cid:11)l) of a capital asset in a demerger, being a share or shares held in an Indian company, by the demerged foreign company to the resulting foreign company, if—

(cid:11)i) the shareholders holding not less than 75% in value of the shares of the demerged foreign company continue to remain shareholders of the resulting foreign company; and

(cid:11)ii) such transfer does not attract tax on capital gains in the country,

in which the demerged foreign company is incorporated,

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) and in such a case the provisions of sections 230 to 232 of the Companies Act, 2013 shall not apply;

(cid:11)m) of a capital asset in a demerger, being a share of a foreign company, (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)10(cid:12)(cid:11)a), which derives directly or indirectly, its value substantially from the share or shares of an Indian company, held by the demerged foreign company to the resulting foreign company, if—

(cid:11)i) the shareholders, holding not less than 75% in value of the shares of the demerged foreign company, continue to remain shareholders of the resulting foreign company; and

(cid:11)ii) such transfer does not attract tax on capital gains in the country

in which the demerged foreign company is incorporated,

and in such a case the provisions of sections 230 to 232 of the Companies Act, 2013 shall not apply;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)n) in a business reorganisation, of a capital asset by the predecessor co-operative bank to the successor co-operative bank or to the converted banking company;

(cid:11)o) by a shareholder, in a business reorganisation, of capital asset being share or shares held by him in the predecessor co-operative bank, if the transfer is made in consideration of the allotment to him of any share or shares in the successor co-operative bank or the converted banking company;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 111

(cid:11)p) of a capital asset, being bonds or Global Depository Receipts as referred to in section 209(cid:11)1), made outside India by a non-resident to another non-resident;

(cid:11)q) made outside India, of a capital asset, being rupee denominated bond of an Indian company issued outside India, by a non-resident to another non-resident;

(cid:11)r) of a capital asset made by a non-resident on a recognised stock exchange located in any International Financial Services Centre, where the consideration for such transaction is paid or payable in foreign currency, and such capital asset is—

(cid:11)i) bond or Global Depository Receipt referred to in

section 209(cid:11)1); or

(cid:11)ii) rupee denominated bond of an Indian company; or

(cid:11)iii) derivative; or

(cid:11)iv) such other securities as may be notified by the Central Government;

(cid:11)s) of a capital asset, being a Government security carrying a periodic payment of interest, made outside India through an intermediary dealing in settlement of securities, by a non-resident to another non-resident;

(cid:11)t) in a relocation, of a capital asset by the original fund to the

resulting fund;

(cid:11)u) by a shareholder or unit holder or interest holder, in a relocation, of a capital asset being share or unit or interest held by him in the original fund in consideration for the share or unit or interest in the resultant fund;

(cid:11)v) of a capital asset by India Infrastructure Finance Company Limited to an institution established for financing the infrastructure and development, set up under an Act of Parliament and notified by the Central Government for the purposes of this clause;

(cid:11)w) of a capital asset, under a plan approved by the Central Government,

by a public sector company, to––

(cid:11)i) another public sector company notified by the Central

Government for the purposes of this clause; or

(cid:11)ii) the Central Government; or

(cid:11)iii) a State Government;

(cid:11)x) of Sovereign Gold Bond issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015, by way of redemption, by an individual;

(cid:11)y) of a capital asset, being conversion of gold into Electronic Gold Receipt issued by a Vault Manager, or conversion of Electronic Gold Receipt into gold;

(cid:11)z) by way of conversion of bonds or debentures, debenture-stock or deposit certificates in any form, of a company into shares or debentures of that company;

(cid:11)za) by way of conversion of bonds referred to in section 209(cid:11)1)(cid:3)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12) into shares or debentures of any company;

(cid:11)zb) by way of conversion of preference shares of a company into equity

shares of that company;

112 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 112 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)zc) of a capital asset, being any work of art, archaeological, scientific or art collection, book, manuscript, drawing, painting, photograph or print, to—

(cid:11)i) the Government; or

(cid:11)ii) a University; or

(cid:11)iii) the National Museum, National Art Gallery or National

Archives; or

(cid:11)iv) such other public museum or institution as may be notified by the Central Government to be of national importance or of renown throughout any State;

(cid:11)zd) of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in the business carried on by the firm, if––

(cid:11)i) all the assets and liabilities of the firm relating to the business immediately before the succession become the assets and liabilities of the company;

(cid:11)ii) all the partners of the firm, immediately before the succession, become the shareholders of the company in the same proportion in which their capital accounts stood in the books of the firm on the date of the succession;

(cid:11)iii) the partners of the firm do not receive any consideration or benefit, directly or indirectly, in any form or manner, other than by way of allotment of shares in the company; and

(cid:11)iv) the aggregate of the shareholding of the partners in the company is not less than 50% of the total voting power and such shareholding continues to not less than 50% for five years from the date of succession;

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17) (cid:11)ze) of a capital asset or intangible asset by a private company or unlisted (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) partnership or transfer of a share or shares held in the company by a shareholder as a result of conversion of the company into a limited liability partnership under the provisions of section 56 or 57 of the Limited Liability Partnership Act, 2008, if––

(cid:11)i) all the assets and liabilities of the company, immediately before the conversion, become the assets and liabilities of the limited liability partnership;

(cid:11)ii) all the shareholders of the company, immediately before the conversion, become the partners of the limited liability partnership and their capital contribution and profit sharing ratio in the limited liability partnership are in the same proportion as their shareholding in the company on the date of conversion;

(cid:11)iii) the shareholders of the company do not receive any consideration or benefit, directly or indirectly, other than by way of share in profit and capital contribution in the limited liability partnership;

(cid:11)iv) the aggregate of the profit sharing ratio of the shareholders of the company in the limited liability partnership shall not be less than 50% at any time during five years from the date of conversion;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 113

(cid:11)v) the total sales, turnover or gross receipts in the business of the company in any of the three tax years preceding the tax year in which the conversion takes place does not exceed sixty lakh rupees;

(cid:11)vi) the total value of the assets, as appearing in the books of account of the company in any of the three tax years preceding the tax year in which the conversion takes place does not exceed five crore rupees; and

(cid:11)vii) no amount is paid, either directly or indirectly, to any partner out of balance of accumulated profit standing in the accounts of the company on the date of conversion for three years from the date of conversion;

(cid:11)zf(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:68)(cid:81)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:12)(cid:3)(cid:69)(cid:92)(cid:3) a sole proprietorship concern to a company in case of succession of the sole proprietorship concern by the company in the business carried on by it, if––

(cid:11)i) all the assets and liabilities related to the business of the sole proprietary concern, immediately before the succession, become the assets and liabilities of the company;

(cid:11)ii) the shareholding of the sole proprietor in the company is not less than 50% of the total voting power and such shareholding continues to be not less then 50% for five years from the date of the succession; and

(cid:11)iii) the sole proprietor does not receive any consideration or benefit, directly or indirectly, except through allotment of shares in the company;

(cid:11)zg) in a scheme for lending of any securities under an agreement or arrangement, entered into by the assessee with the borrower of such securities and which is subject to the guidelines issued by the Securities and Exchange Board of India or the Reserve Bank of India;

(cid:11)zh) of a capital asset in a transaction of reverse mortgage under a

scheme notified by the Central Government;

(cid:11)zi) of a capital asset, being share or shares of a special purpose vehicle

to a business trust in exchange of units allotted by that trust to the transferor;

(cid:11)zj) of a capital asset by a unit holder, being a unit or units, held by him in the consolidating scheme of a mutual fund, in consideration of the allotment to the unit holder of a capital asset, being a unit or units, in the consolidated scheme of the mutual fund subject to the condition that the consolidation is of two or more schemes––

(cid:11)i) of an equity-oriented fund; or

(cid:11)ii) of a fund other than equity-oriented fund;

(cid:11)zk) of a capital asset by a unit holder, being a unit or units, held by him in the consolidating plan of a mutual fund scheme, in consideration of the allotment to the unit holder of a capital asset, being a unit or units, in the consolidated plan of that scheme of the mutual fund;

(cid:11)zl) of a capital asset, being an interest in a joint venture, held by a public sector company, in exchange for shares of a company incorporated outside India by the government of a foreign State, as per the laws of that (cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:17)114 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 114 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the definitions mentioned in column C of the Table below shall apply to the corresponding clauses of the said sub-section mentioned in column B (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Table

Sl No Clause Definitions
A B C
1 i) The expressions,— a) "banking company" shall have the same meaning DV DVVLJQHG WR LW LQ VHFWLRQ  c) of the Banking Regulation Act, 1949 RI ; b) "banking institution" shall have the same meaning DV DVVLJQHG WR LW LQ VHFWLRQ  15) of the Banking Regulation Act, 1949 RI1949)
2 n) and o) "business reorganisation", "converted banking company", "predecessor co-operative bank" and "successor co-operative bank" shall have the meanings respectively assigned to them in section 65
3 r) a) "derivative" shall have the same meaning as DVVLJQHGWRLWLQVHFWLRQ ac) of the Securities Contracts 5HJXODWLRQ $FW RI ; b) "securities" shall have the same meaning as DVVLJQHGWRLWLQVHFWLRQ h) of the Securities Contracts 5HJXODWLRQ $FW RI1956)
4 s) "Government Security" shall have the same meaning as DVVLJQHGWRLWLQVHFWLRQ b) of the Securities Contracts 5HJXODWLRQ $FW RI 
5 t) and u) a) "original fund" means— A) a fund established or incorporated or registered outside India, which collects funds from its members for investing it for their benefit and fulfils the following conditions:— i) the fund is not a person resident in India; ii) the fund is a resident of a country or a specified territory with which an agreement referred to in section 159 1) or 2) has been entered into; or is established or incorporated or registered in a country or a specified territory as may be notified by the Central Government; iii) the fund and its activities are subject to in the applicable investor protection regulations country or specified territory where it is established or incorporated or is a resident; and iv) fulfils other conditions as may be prescribed;
A B C
B) an investment vehicle, in which Abu Dhabi Investment Authority is the direct or indirect sole shareholder or unit holder or beneficiary or interest holder and such investment vehicle is wholly owned and controlled, directly or indirectly, by the Abu Dhabi Investment Authority or the Government of Abu Dhabi; or C) a fund notified by the Central Government subject to conditions as specified; b) "relocation" means transfer of assets of the original fund, or of its wholly owned special purpose vehicle, to a resultant fund on or before the 31st March, 2030, where consideration for such transfer is discharged in the form of share or unit or interest in the resulting fund to— i) a shareholder or unit holder or interest holder of the original fund, in the same proportion in which the share or unit or interest was held by such shareholder or unit holder or interest holder in such original fund, in lieu of their shares or units or interests in the original fund; or ii) the original fund, in the same proportion as referred to in sub-FODXVH i), in respect of which the share or unit or interest is not issued by resultant fund to its shareholder or unit holder or interest holder; c) "resultant fund" means a fund established or incorporated in India in the form of a trust or a company or a limited liability partnership, which is located in an International Financial Services Centre as referred to in section 147 and has been granted— i) a certificate of registration as a Category I or Category II or Category III Alternative Investment Fund; or ii) a certificate as a retail scheme or an Exchange Traded Fund as per Schedule VI 1RWH  and which fulfils the conditions specified in Schedule VI 7DEOH6O1R , and is regulated under the Securities and Exchange %RDUG RI ,QGLD $OWHUQDWLYH Investment Funds) Regulations, 2012 made under the Securities and ([FKDQJH %RDUG RI ,QGLD $FW   RI   RU regulated under the International Financial Services &HQWUHV $XWKRULW\ )XQG 0DQDJHPHQW  5HJXODWLRQV 2022 made under the International Financial Services Centres Authority Act, 2019 RI 
6 y) "Electronic Gold Receipt" and "Vault Manager" shall have the same meanings as respectively assigned to them in UHJXODWLRQ  1) h  DQG l) of the Securities and ([FKDQJH %RDUG RI ,QGLD 9DXOW 0DQDJHUV  Regulations, 2021 made under the Securities and Exchange Board of India Act, 1992 of 1992)
A B C
7 zc) "University" means a University established or incorporated by or under a Central Act or State Act or Provincial Act and includes an institution declared under section 3 of the University Grants Commission Act, 1956  RI  , to be a University for the purposes of that Act
8 ze) "private company" and "unlisted public company" shall have the same meanings as respectively assigned to them in the Limited Liability Partnership Act, 2008 RI 
9 zi) "special purpose vehicle" shall have the meaning assigned to it LQ6FKHGXOH9 Note 2)
10 zj) a) "consolidated scheme" means the scheme with which the consolidating scheme merges or which is formed as a result of such merger; b) "consolidating scheme" means the scheme of a mutual fund which merges under the process of consolidation of the schemes of mutual fund as per the 6HFXULWLHVDQG([FKDQJH%RDUGRI,QGLD 0XWXDO)XQGV  and Regulations, 1996 made under the Securities Exchange Board of India Act, 1992 RI ; c) "equity oriented fund" means a fund— i) where the investible funds are invested by way of equity shares in domestic companies to the extent of more than 65% of the total proceeds of such fund, for which the percentage of equity shareholding shall be computed with reference to the annual average of the monthly averages of the opening and closing figures; and ii) which has been set up under a scheme of Mutual Fund specified in 6FKHGXOH9,, 7DEOH6O1RRU ; d) "mutual fund" means a mutual fund specified in 6FKHGXOH9,, 7DEOH6O1RRU 
11 zk) a) "consolidating plan" means the plan within a scheme of a mutual fund which merges under the process of consolidation of the plans within a scheme of mutual fund as per WKH6HFXULWLHVDQG([FKDQJH%RDUGRI,QGLD 0XWXDO Funds) Regulations, 1996 made under the Securities and Exchange Board of India Act, 1992 RI ; b) "consolidated plan" means the plan with which the consolidating plan merges or which is formed as a result of such merger; c) "mutual fund" means a mutual fund specified in 6FKHGXOH9,, 7DEOH6O1R or 21)
12 zl) "joint venture" means a business entity, as may be QRWLILHGE\WKH&HQWUDO*RYHUQPHQW
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 115 116 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 116 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

Withdrawal of exemption in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

71(cid:17) (cid:11)1) The profits or gains arising from the transfer of capital asset not charged under section 67 by virtue of section 70(cid:11)1)(cid:11)c(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)d) shall, irrespective of anything contained in the said clauses, be deemed to be income chargeable under the head "Capital gains" of the tax year in which such transfer took place, if at any time before the expiry of eight years from the date of such transfer,—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 117

(cid:11)a) the transferee company converts the capital asset into, or treats it as,

stock-in-trade of its business; or

(cid:11)b) the parent company or its nominees or the holding company, ceases

(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:76)(cid:71)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)2) If any of the conditions laid down in section 70(cid:11)zd) or (cid:11)zf) are not complied with, the profits or gains arising from the transfer of such capital asset or intangible asset not charged under section 67 by virtue of such conditions shall be deemed to be the profits and gains chargeable to tax under the head "Capital gains" of the successor company for the tax year in which such conditions are not complied with(cid:17)

(cid:11)3) If any of the conditions laid down in section 70(cid:11)ze) are not complied with, the profits or gains arising from the transfer of such capital asset or intangible assets or share or shares not charged under section 67 by virtue of such conditions shall be deemed to be the profits and gains chargeable to tax under the head "Capital gains"of the successor limited liability partnership or the shareholder of the predecessor company, for the tax year in which such conditions are not complied with(cid:17)

Mode of computation of (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17) 72. (cid:11)1) Income chargeable under the head "Capital gains" shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset, the following amounts:—

(cid:11)a) expenditure incurred wholly and exclusively in connection with such

transfer; and

(cid:11)b) the cost of acquisition of the asset and the cost of any improvement

thereto(cid:17)

(cid:11)2) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:26)(cid:11)3), the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall have effect as if for the words "cost of acquisition" and "cost of any improvement", the words "indexed cost of acquisition" and "indexed cost of any improvement" had respectively been substituted.

(cid:11)3) In computing the income chargeable under the head "Capital gains", the

following amounts shall not be allowed as a deduction:—

(cid:11)a) the interest claimed as deduction under section (cid:21)(cid:21)(cid:11)1(cid:12)(cid:11)b) or under

Chapter VIII;

(cid:11)b) any sum paid as securities transaction tax under Chapter VII of the

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:49)(cid:82)(cid:17)(cid:21)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:11)4) If a unit holder receives any amount from a business trust with respect to a unit that is not in the nature of income under Schedule V (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:3)or 4) and is not chargeable to tax under section (cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)k) or 223(cid:11)2), then,––

(cid:11)a) such amount shall be reduced from the cost of acquisition of such

unit; and

(cid:11)b) if the transaction of transfer of a unit is not considered as transfer under section 70 and cost of acquisition of such unit is determined under section 73, the amount received with respect to such unit before as well as (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) In case of value of any money or capital asset received by a specified (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:26)(cid:11)10), the specified entity, in addition to deductions under sub-section (cid:11)1), shall also be entitled to a deduction calculated in such manner, as may be prescribed for computing the amount chargeable to income-tax in its hands under that sub-section which is attributable to (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)118 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 118 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) In the case of an assessee, who is a non-resident, capital gains arising from the transfer of a capital asset being shares in, or debentures of, an Indian company (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)198) shall be computed––

(cid:11)a) by converting the cost of acquisition, expenditure incurred wholly and exclusively in connection with such transfer and the full value of the consideration received or accruing as a result of the transfer of the capital asset into the same foreign currency as was initially utilised in the purchase of the shares or debentures; and

(cid:11)b) the capital gains so computed in such foreign currency shall be reconverted into Indian currency, so, however, that the said manner of computation of capital gains shall be applicable in respect of capital gains accruing or arising from every reinvestment thereafter in, and sale of, shares (cid:76)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:69)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)7) In the case of an assessee who is a non-resident, any gains arising on account of appreciation of rupee against a foreign currency at the time of redemption of rupee denominated bond of an Indian company held by the assessee, shall be ignored for computing the full value of consideration under this section(cid:17)

(cid:11)8) For the purposes of this section,––

(cid:11)a) "Cost Inflation Index", in relation to a tax year, means such Index as the Central Government may, having regard to 75% of average rise in the (cid:38)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:72)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:72)(cid:91)(cid:3)(cid:11)(cid:88)(cid:85)(cid:69)(cid:68)(cid:81)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) tax year, by notification, specify, in this behalf;

(cid:11)b) "indexed cost of acquisition" means an amount which bears to the cost of acquisition, the same proportion as Cost Inflation Index for the year in which the asset is transferred bears to the Cost Inflation Index for the first year in which the asset was held by the assessee or for the year beginning on 1st April, 2001, whichever is later;

(cid:11)c) "indexed cost of any improvement" means an amount which bears to the cost of improvement, the same proportion as Cost Inflation Index for the year in which the asset is transferred bears to the Cost Inflation Index for the year in which the improvement to the asset took place; and

(cid:11)d) the conversion of Indian currency into foreign currency and the reconversion of foreign currency into Indian currency shall be at such rate of exchange as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

73(cid:17) (cid:11)1) In the case of a capital asset specified in column B of the Table below, the cost of acquisition of the asset shall be deemed to be the cost as mentioned in column C (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Cost with reference to certain modes of (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Table

6O1R Description of the capital asset Cost of acquisition
A B C
1 If the capital asset became the property of the assessee–– a) under a gift or will; or b) by succession, inheritance or devolution; or The cost for which the previous owner of the property acquired it, as increased by the cost of any improvement incurred or borne by the previous owner or the DVVHVVHH
A B C
c) on any distribution of assets on the liquidation of a company; or d) under a transfer to a revocable or an irrevocable trust; or e) being a Hindu undivided family, by the mode referred to in section  3) after the 31st December, 1969; or f) under any such transfer as is referred to in section 70 1) a), c), d  e  g  h), i), j  l  m  n), o  t  u  v  w  zd  ze RU zf 
2 Capital asset, being a share or shares in an amalgamated company which is an Indian company that became the property of the assessee in consideration of a transfer referred to in section 70 1 f) The cost of acquisition to him of the share or the shares in the DPDOJDPDWLQJFRPSDQ\
3 Capital asset being a share or debenture of a company, which became the property of the assessee in consideration of a transfer referred to in section 70 1 z) or za) That part of the cost of debenture, debenture- stock, bond or deposit certificate in relation to which such asset is DFTXLUHGE\WKHDVVHVVH
4 Capital asset, being specified security or sweat equity shares, referred to in VHFWLRQ 1) d) Fair market value taken into account for the purposes of the said FODXVH
5 Capital asset, being rights of a partner referred to in section 42 of the Limited Liability Partnership Act, 2008 RI , which became the property of the assessee on conversion as referred to in section 70 1 ze) The cost of acquisition to him of the share or shares in the company immediately EHIRUHLWVFRQYHUVLRQ
6 Capital asset, being share or shares of a company acquired by a non-resident assessee on redemption of Global Depository Receipts referred to in VHFWLRQ  1) 7DEOH 6O No 2) held by such assessee The price of the said share or shares prevailing on any recognised stock exchange on the date on which a request for redemption was PDGH
7 Capital asset, being a unit of a business trust, which became the property of the assessee in consideration of a transfer as referred to in section 70 1 zi  The cost of acquisition to him of the share referred to in the VDLGFODXVH
8 Capital asset, being a unit or units in a consolidated scheme of a mutual fund, which became the property of the assessee in consideration of a transfer referred to in section 70 1 zj) The cost of acquisition to him of the unit or units in the consolidating scheme of WKHPXWXDOIXQG
9 Capital asset, being equity share of a company, which became the property of the assessee in consideration of a transfer referred to in section 70 1 zb) That part of the cost of the preference shares in relation to which such DVVHWLVDFTXLUHG
10 Capital asset, being a unit or units in a consolidated plan of a mutual fund scheme, which became the property of the assessee in consideration of a transfer referred to in section 70 1 zk) The cost of acquisition to him of the unit or units in the consolidating plan of the scheme of the mutual IXQG
11 Capital asset being a unit or units in the segregated portfolio Computed as per the following formula:–– X = A x B , C where,–– X = cost of acquisition of the unit or units in segregated portfolio; A = cost of acquisition of unit or units in the total portfolio; B = Net Asset Value of the asset transferred to the segregated portfolio; and C = Net Asset Value of the total portfolio immediately before segregation of portfolios
12 Capital asset being original units held by the unit holder in the main portfolio The cost of acquisition of such original units as reduced by the amount as so arrived at under serial QXPEHU
13 Capital asset, being shares as referred to in section 70 1 zl) which became the property of the assessee The cost of acquisition to it of the interest in the joint venture referred to in the VDLGFODXVH
14 Shares in the resulting company as a result of demerger Computed as per the following formula:–– X = A x B , C where,–– X = cost of acquisition of shares in the resulting company; A = cost of acquisition of shares in demerged company; B = net book value of assets transferred in demerger; and C = net worth of demerged company immediately before GHPHUJHU
15 Original shares held by the shareholder in the demerged company The cost of acquisition of such original shares as reduced by the amount so arrived at under serial QXPEHU
16 Capital asset deemed to be chargeable to tax according to the provisions of section 71 1) Cost for which such asset was acquired by the WUDQVIHUHHFRPSDQ\
17 Capital asset being property, where the capital gain arises from the transfer of such property the value of which has been subject to income-tax under section 92 2 m) The value taken into account under section  2 m)
18 Capital asset declared under the Income Declaration Scheme, 2016, where the tax, surcharge and penalty have been paid as per the provisions of such Scheme on the fair market value as on the date of the FRPPHQFHPHQWRIWKDW6FKHPH The fair market value of the asset taken into account for the purposes RIWKHVDLG6FKHPH
19 Specified capital asset referred to in FODXVH c) of the Explanation to VHFWLRQ  37A) of the Income-tax Act, 1961  RI  , which has been transferred after the expiry of two years from the end of the tax year in which the possession of such asset was handed over to the assessee The stamp duty value as on the last day of the second tax year after the end of the tax year in which the possession of the said specified capital asset was handed over to WKHDVVHVVHH
20 Capital asset, being share in the project, in the form of land or building, or both, under section  14), not being a capital DVVHWUHIHUUHGWRLQVHFWLRQ 16) The amount deemed as full value of consideration under VHFWLRQ 14)
21 Capital asset, being the asset held by a trust or an institution in respect of which accreted income has been computed and tax paid thereon as per section 352 The fair market value of the asset considered for computation of accreted income as on specified date as per section 352 2 
22 Capital asset referred to in section 26 2 j) The fair market value for VHFWLRQ 2 j)
23 Capital asset, being an Electronic Gold Receipt issued by a Vault Manager, which became the property of the person as consideration of a transfer, as referred to in section 70 1 y) The cost of gold for the person in whose name Electronic Gold Receipt is LVVXHG
24 Capital asset being gold released against an Electronic Gold Receipt, which became the property of the person as consideration for a transfer as referred to in section 70 1 y) The cost of the Electronic Gold Receipt for VXFKSHUVRQ
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 119 120 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 120 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 121 122 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 122 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

against––

(cid:11)a) serial number 1, "previous owner of the property" for any capital asset owned by an assessee, means the last previous owner of the capital asset who acquired it by a mode of acquisition other than that referred to in column B thereof;

(cid:11)b) serial numbers 11 and 12, "main portfolio", "segregated portfolio" and "total portfolio" shall have the same meanings as respectively assigned to them in the (cid:38)(cid:76)(cid:85)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) SEBI/HO/IMD/DF2/CIR/P/2018/160, dated the 28th December, 2018, issued by the Securities and Exchange Board of India;

(cid:11)c) serial numbers 14 and 15, "net worth" means the total of the paid-up share capital and general reserves as appearing in the books of account of the demerged company immediately before the demerger;

(cid:11)d) serial numbers 2, 14 and 15, the provisions as contained therein, shall, as far as may be, also apply in relation to business reorganisation of a co-operative bank as referred to in section 64(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 123 (cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:21)(cid:21)(cid:17) (cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

74(cid:17) (cid:11)1) Irrespective of anything contained in section 2(cid:11)101), for a capital asset forming part of a block of assets on which depreciation has been allowed under the Indian Income-tax Act, 1922 or under the Income-tax Act, 1961 or under this Act, the provisions of sections 72 and 73 shall be subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2) and (cid:11)3(cid:12)(cid:17)

Special provision for computation of capital gains in case of depreciable (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)

(cid:11)2) If, during the tax year, the full value of consideration received or accruing for the transfer of one or more assets in a block of assets exceeds the total of the following:––

(cid:11)a) expenditure incurred wholly and exclusively in connection with such

transfer;

(cid:11)b) the written down value of the block of assets at the start of the tax

year; and

(cid:11)c) the actual cost of any asset falling within the block of assets acquired

during the tax year,

such excess shall be deemed to be capital gains arising from the transfer of short-(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)

(cid:11)3) If any block of assets ceases to exist for the reason that all the assets in that

block are transferred during the tax year, then,––

(cid:11)a) the cost of acquisition of the block of assets shall be the written down value of the block of assets at the beginning of the tax year, as increased by the actual cost of any asset falling within that block of assets, acquired by the assessee during the tax year; and

(cid:11)b) the income received or accruing as a result of such transfer or transfers shall be deemed to be capital gains arising from the transfer of short- term capital assets(cid:17)

75(cid:17) If depreciation has been obtained under section 33(cid:11)2) for a capital asset in any tax year, the provisions of sections 72 and 73 shall apply subject to the modification that the written down value, as defined in section 41, of the asset, as adjusted, shall (cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

Special provision for cost of acquisition in case of depreciable (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

76(cid:17) (cid:11)1) Irrespective of anything contained in section 2(cid:11)101) or section 72, the gains on the transfer or redemption or maturity, of a capital asset as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be treated as short-term capital gains and shall be computed as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:17)

Special provision for computation of capital gains in case of Market Linked (cid:39)(cid:72)(cid:69)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17) (cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the capital asset shall be—

(cid:11)a) a unit of a Specified Mutual Fund acquired on or after the 1st April,

2023 or a Market Linked Debenture; or

(cid:11)b) an unlisted bond or an unlisted debenture which is transferred or

(cid:85)(cid:72)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:21)(cid:22)(cid:85)(cid:71)(cid:3)(cid:45)(cid:88)(cid:79)(cid:92)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the short-term capital gains shall be

computed as per the following formula:––

X = A – B – C,

where,––

X = short-term capital gains;

124 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 124 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

A = full value of consideration received or accruing as a result of

the transfer or redemption or maturity of the debenture or unit or bond;

B = the cost of acquisition of the debenture or unit or bond; and

C = the expenditure incurred wholly and exclusively in connection

with (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:71)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17) (cid:11)4) In computing capital gains under sub-section (cid:11)3), no deduction shall be allowed for any sum paid as securities transaction tax as per Chapter VII of the (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "Market Linked Debenture" means a security, by whatever name called, which has an underlying principal component in the form of a debt security and where the returns are linked to market returns on other underlying securities or indices, and include any security classified or regulated as a market linked debenture by the Securities and Exchange Board of India;

(cid:11)b) "Specified Mutual Fund" means a Mutual Fund, by whatever name called, which invests more than 65% of its total proceeds in debt and money market instruments or a fund which invests 65% or more of its total proceeds in units of such Mutual Fund, subject to the following:––

(cid:11)i) the percentage of investment in debt and money market instruments or in units of a fund shall be computed with reference to the annual average of the daily closing figures;

(cid:11)ii) "debt and money market instruments" shall include any securities, by whatever name called, classified or regulated as debt and money market instruments by the Securities and Exchange Board of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

77(cid:17) (cid:11)1) Any profits or gains arising from the slump sale effected in the tax year shall be chargeable to income-tax as long-term capital gains and shall be deemed to be the income of the tax year in which the transfer took place, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Special provision for computation of capital gains in case of slump (cid:86)(cid:68)(cid:79)(cid:72)(cid:17)

(cid:11)2) The profits and gains arising from a slump sale involving the transfer of a capital asset, being one or more undertakings or divisions owned and held by an assessee for thirty-six months or less, immediately before the date of its transfer, shall be treated as short-(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)3) In relation to capital assets, being an undertaking or division transferred by

way of slump sale,—

(cid:11)a) the "net worth" of the undertaking or division shall be deemed to be the cost of acquisition and the cost of improvement for sections 72 and 73; and

(cid:11)b) the fair market value of the capital assets on the date of transfer, calculated in such manner, as may be prescribed, shall be deemed to be the full value of the consideration (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

(cid:11)4) Every assessee, in the case of a slump sale, shall furnish in the prescribed form a report of an accountant, before the specified date referred to in section 63, and the report shall––

(cid:11)a) include the computation of the net worth of the undertaking or

division; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 125 (cid:11)b) certify that the net worth has been correctly arrived at as per the

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) For the purposes of this section,––

(cid:11)a) the "net worth" shall be the "aggregate value of total assets" of the undertaking or division, as reduced by the value of its liabilities as appearing in the books of account, and for computing net worth, any change in the value of assets due to revaluation shall be ignored;

(cid:11)b) the "aggregate value of total assets" shall,—

(cid:11)i) for depreciable assets, be the written down value of the block

of assets determined under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)(cid:11)1)(cid:11)c);

(cid:11)ii) for capital asset being goodwill of a business or profession, which was not acquired by the assessee by purchase from a previous owner, be nil;

(cid:11)iii) for capital assets for which the entire expenditure has been

allowed or is allowable as a deduction under section 46, be nil; and

(cid:11)iv(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:82)(cid:82)(cid:78)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:17)

Special provision for full value of consideration in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 78(cid:17) (cid:11)1) If the consideration received or accruing from the transfer of a capital asset, being land or building or both, is less than the stamp duty value, then, for the purposes of section 72, the stamp duty value shall be deemed to be the full value of the consideration received or accruing as a result of such transfer, subject to the following:––

(cid:11)a) the stamp duty value on the date of agreement may be taken as the

full value of consideration, if––

(cid:11)i) the date of the agreement fixing the consideration and the date of registration for the transfer of the capital asset are not the same; and

(cid:11)ii) part or full consideration is received on or before the date of the agreement in "specified banking or online mode" as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:25)(cid:11)32);

(cid:11)b) if the stamp duty value does not exceed 110% of the consideration received or accruing from such transfer, such consideration shall be deemed to be the full value of the consideration for section 72(cid:17)

(cid:11)2) Without prejudice to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Assessing Officer may refer the valuation of the capital asset to a Valuation Officer, and the provisions of section (cid:21)(cid:25)(cid:28)(cid:11)3(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)8), shall, with necessary modifications, apply in relation to such reference, where––

(cid:11)a) the assessee claims that the stamp duty value exceeds the fair market

value of the property as on the date of transfer; and

(cid:11)b) the stamp duty value has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the (cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)126 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 126 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) If the value determined by the Valuation Officer on a reference made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) exceeds the stamp duty value, such stamp duty value shall be taken as the full value of consideration(cid:17)

79(cid:17) (cid:11)1) If the consideration received or accruing from the transfer of a capital asset, being share of a company other than a quoted share, is less than the fair market value of such share determined in the manner as may be prescribed, the value so determined shall be deemed to be the full value of consideration received or accruing as a result of such transfer for the purposes of section 72(cid:17)(cid:3)(cid:3)

Special provision for full value of consideration for transfer of share other than (cid:84)(cid:88)(cid:82)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:17)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to any consideration received or accruing as a result of transfer by such class of persons and subject to such conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) For the purposes of this section, the expression "quoted share" means the share quoted on any recognised stock exchange with regularity from time to time, where the quotation of such share is based on current transaction made in the ordinary course of (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

Fair market value deemed to be full value of consideration in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

80(cid:17) If the consideration received or accruing from the transfer of a capital asset is not ascertainable or cannot be determined, its fair market value on the date of transfer shall be deemed to be the full value of consideration received or accruing as a result of such transfer for the purposes of computing income under the head "Capital gains".

Advance money (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

81(cid:17) Where any capital asset was, on any previous occasion, the subject of negotiations for its transfer, any advance or other money received and retained by the assessee in respect of such negotiations––

(cid:11)a) shall be deducted from the cost for which the asset was acquired or the written down value or the fair market value, as the case may be, in computing the cost of acquisition;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)b) shall not be deducted from the said cost, where such advance or other money has been included in the total income of the assessee for any tax year as per the provisions of section 92(cid:11)2(cid:12)(cid:11)h) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:25)(cid:11)2(cid:12)(cid:11)ix) of the Income-tax Act, 1961(cid:17)

82(cid:17) (cid:11)1) Where an individual or Hindu undivided family––

Profit on sale of property used for (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)a) has long-term capital gains arising from the transfer of a capital asset, being buildings or lands appurtenant thereto, and being a residential house, the income of which is chargeable under the head "Income from house property" (cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b) has within one year before or two years after the date of such transfer purchased, or has within three years after that date constructed, one residential (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)

then, instead of the capital gain being charged to income-tax as income of the tax year in which the transfer took place, it shall be dealt with as follows:—

(cid:11)i) if the capital gains exceeds the cost of the new asset, such excess shall be charged under section 67, and for computing capital gains arising from the transfer of the new asset within three years of its purchase or construction, the cost shall be nil; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 127 (cid:11)ii) if the capital gains is equal to or less than the cost of the new asset, no capital gains shall be charged under section 67 and for computing capital gains from the transfer of the new asset within three years of its purchase or construction, the cost shall be reduced by the amo(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)2) If the capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is not used by the assessee to purchase the new asset within one year before the date of transfer of the original asset, or is not utilised for the purchase or construction of the new asset before filing the return of income under section 263, then—

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section 263(cid:11)1); and

(cid:11)c) the proof of deposit shall be submitted along with such return(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount, already utilised for purchasing or constructing the new asset, together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), be deemed to be the cost of the new (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) is not fully utilised for

purchasing or constructing the new asset within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then,—

(cid:11)a) the unutilised amount shall be charged to tax under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:17)

(cid:11)5) If the capital gains under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) does not exceed two crore rupees, the assessee may, at his option, purchase or construct two residential houses in India, and where such option has been exercised,—

(cid:11)a) for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1)(cid:11)b), "one residential house in

India" shall be read as "two residential houses in India"; and

(cid:11)b) for the purposes of sub-sections (cid:11)1)(cid:11)b) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)2), "new asset" shall

(cid:80)(cid:72)(cid:68)(cid:81)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)6) If during any tax year, the assessee has exercised the option mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), he shall not be entitled to exercise such option for the same tax year (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)7) If the cost of new asset exceeds ten crore rupees, the amount exceeding ten crore rupees shall not be taken into account for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)8) If the capital gains on the transfer of original asset exceeds ten crore rupees, the amount exceeding ten crore rupees shall not be taken into account for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

83(cid:17) (cid:11)1) Where an assessee, being an individual or a Hindu undivided

family,––

Capital gains on transfer of land used for agricultural purposes not to be charged in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) (cid:11)a) has capital gains arising from the transfer of a capital asset, being land, which was used by the assessee or his parent, or the Hindu undivided (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:11)(cid:82)(cid:85)(cid:76)ginal asset), in two years immediately preceding the date of transfer; and128 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 128 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) has, within two years after that date, purchased any other land for

(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)

then, instead of the capital gains being charged to income-tax as income of the tax year in which the transfer took place, it shall be dealt with as follows:—

(cid:11)i) if the capital gains exceed the cost of the new asset, such excess shall be charged under section 67, and for computing any capital gains arising from the transfer of the new asset within three years of its purchase, the cost shall be nil; or

(cid:11)ii) if the capital gains is equal to or less than the cost of the new asset, no capital gains shall be charged under section 67, and for computing any capital gains arising from the transfer of the new asset within three years of its purcha(cid:86)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)2) If the capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is not utilised by the assessee

to purchase the new asset before filing the return of income under section 263, then––

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section 263(cid:11)1); and

(cid:11)c) the proof of deposit shall be submitted along with such (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount already utilised for purchasing the new asset together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) is not fully utilised for

purchase of the new asset within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then,—

(cid:11)a) the unutilised amount shall be charged under section 67 as the income of the tax year in which two years from the date of the transfer of the original asset expires; and

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

84(cid:17) (cid:11)1) Where an assessee has––

Capital gains on compulsory acquisition of lands and buildings not to be charged in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) capital gains arising from the transfer by way of compulsory acquisition under any law, of a capital asset being land or building or any right in land or building, forming part of an industrial undertaking belonging to him, which was being used by the assessee for the business of the said undertaking in the (cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:30)(cid:3) and

(cid:11)b) within three years after that date, purchased any other land or building or any right in any other land or building or constructed any other building for shifting or re-establishing the said undertaking or setting up (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:81)(cid:72)w asset),

then, instead of the capital gain being charged to income-tax as income of the tax year in which the transfer took place, it shall be dealt with as follows:—

(cid:11)i) if the capital gains exceeds the cost of new asset, such excess shall be charged under section 67, and for computing any capital gains arising from the transfer of the new asset within three years of its purchase or construction, the cost shall be nil; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 129 (cid:11)ii) if the capital gains is equal to or less than the cost of new asset, no capital gains shall be charged under section 67 and for computing capital gains from the transfer of the new asset within three years of its purchase or construction, the cost shall be reduced by the amount (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)2) If the capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is not utilised by the assessee to purchase the new asset before filing the return of income under section 263, then––

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return not later than the due date applicable in the case of the assessee for filing the return of income under the section (cid:21)(cid:25)(cid:22)(cid:11)1); and

(cid:11)c) the proof of deposit shall be submitted along with such return(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount already utilised for purchasing or constructing the new asset together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) is not fully utilised for the

purchase or construction of the new asset within the period specified in sub-sectio(cid:81)(cid:3)(cid:11)1), then,—

(cid:11)a) the unutilised amount shall be charged under section 67 as the income of the tax year in which three years from the date of the transfer of the original asset expires; and

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:17)

85(cid:17) (cid:11)1) Where an assessee has––

(cid:11)a) long-term capital gains arising from the transfer of land or building,

Capital gains not to be charged on investment in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:69)(cid:82)(cid:81)(cid:71)(cid:86)(cid:17) (cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:15)(cid:3)(cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b) within six months after the date of such transfer, invested whole or

part of the capital gains in a long-(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)

then, the capital gains shall be dealt with as follows:—

(cid:11)i) if the capital gains exceed the investment in the new asset, the amount of capital gains as exceeds such investment shall be charged under section 67; or

(cid:11)ii) if the capital gains is equal to or less than the investment in the new

asset, the whole of such capital gains shall not be charged under section 67(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), investment made in the long-term specified asset from capital gain arising from transfer of one or more original asset shall not exceed fifty lakh rupees,––

(cid:11)a) during any tax year; or

(cid:11)b) in the year of transfer of the original asset or assets and in the

(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3(cid:12) (cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:12)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82) money within five years of its acquisition, the capital gains not charged under section 67 as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), shall be deemed to be income chargeable as long-(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)130 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 130 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) Any loan or advance taken on the security of the new asset shall be deemed

to have converted the new asset into money (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)5) Where the investment in the new asset has been taken into account for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), no deduction under section 123 for any tax year shall be allowed for (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

68 of 1988(cid:17) 18 of 2013(cid:17) (cid:11)6) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), "long-term specified asset" means any bond, redeemable after five years and issued on after the 1st April 2018, by the National Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988 or by the Rural Electrification Corporation Limited, a company formed and registered under the Companies Act, 2013 or any other bond as may be notified by the Central Government for the purposes of this section(cid:17)

86(cid:17) (cid:11)1) If an individual or a Hindu undivided family has––

(cid:11)a) capital gains arising from the transfer of any long-term capital asset,

(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

Capital gains on transfer of certain capital assets not to be charged in case of investment in residential (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:17)

(cid:11)b) within one year before, or two years after, the date of such transfer, purchased, or has within three years after that date constructed, one residential (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)

then, the capital gains shall be dealt with as follows:—

(cid:11)i) if the net consideration is more than the cost of the new asset, so much of the capital gains as bears to the whole of the capital gains, the same proportion as the cost of the new asset bears to the net consideration, shall not be charged under section 67; or

(cid:11)ii) if the net consideration is equal to or less than the cost of the new

asset, no capital gains shall be charged under section 67(cid:17)

(cid:11)2) If the net consideration referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is not utilised by the assessee to purchase the new asset within one year before the date of transfer of the original asset, or is not utilised for the purchase or construction of the new asset before filing the return of income under section 263, then,––

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section 263; and

(cid:11)c) the proof of deposit shall be submitted along with such (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount already utilised for purchasing or constructing the new asset together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), be deemed to be the cost of the new (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) is not wholly or partly utilised for purchasing or constructing the new asset within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then,––

(cid:11)a) the amount determined as per the following formula shall be charged under section 67 as income of the tax year in which three years from the date of the transfer of the original asset expires:––

X—Y,

where,––

X = the capital gains not charged under section 67 as per

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 131 Y = the capital gains that would not have been charged under section 67, if the cost of the new asset had been taken to be the amount actually utilised for purchase or construction of the new asset;

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:17)

(cid:11)5) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply, if––

(cid:11)a) the assessee—

(cid:11)i) owns more than one residential house, other than the new asset,

on the date of transfer of the original asset; or

(cid:11)ii) purchases any residential house, other than the new asset,

within one year of transfer of the original asset; or

(cid:11)iii) constructs any residential house, other than the new asset,

within three years of transfer of the original asset; and

(cid:11)b) the income from such residential house, other than the one residential house owned on the date of transfer of the original asset, is chargeable under the head "Income from house property".

(cid:11)6) If the assessee purchases, within two years after the date of transfer of the original asset, or constructs, within three years after such date, any residential house, the income from which is chargeable under the head "Income from house property", other than the new asset, the capital gains not charged under section 67 on the basis of cost of such new asset as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be charged as long-term capital gains of the tax year in which such (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)7) If the new asset is transferred within three years from the date of purchase or its construction, the capital gains not charged under section 67 on the basis of cost of such new asset as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be charged as long-term capital (cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)8) If the cost of the new asset exceeds ten crore rupees, the amount exceeding ten crore rupees, shall not be taken into account for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)9) If the net consideration on the transfer of original asset exceeds ten crore rupees, the amount exceeding ten crore rupees, shall not be taken into account for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)10) For the purposes of this section, "net consideration" means the full value of the consideration received or accruing as a result of the transfer of the original asset as reduced by any expenditure incurred wholly and exclusively in connection (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

87(cid:17) (cid:11)1) If the assessee has––

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:88)(cid:85)(cid:69)(cid:68)(cid:81)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:17) (cid:11)a) capital gains arising from the transfer of capital asset, being machinery or plant or building or land or any rights in building or land used for the business of an industrial undertaking situated in an urban area, effected in the case of shifting of an industrial undertaking situated in an urban area (cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68) [other than an urban area (cid:11)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:12)(cid:64); and

(cid:11)b) within one year before or three years after the date of such transfer,—

(cid:11)i) purchased new machinery or plant for business of the industrial

undertaking in the new area;

132 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 132 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)ii) acquired building or land or constructed building for his

business in the said area;

(cid:11)iii) shifted the original asset and transferred the establishment of

such undertaking to such area; and

(cid:11)iv) incurred expenses on such other purpose as specified in a

scheme notified by the Central Government for this section,

then, instead of the capital gains being charged to income-tax as income of the tax year in which the transfer took place, it shall be dealt with as follows:—

(cid:11)A) if the cost and expenses incurred on all or any of the purposes

mentioned in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)iv) referred to as "new asset",––

(cid:11)I) is less than the capital gains, the difference shall be

charged under section 67 as the income of the tax year; or

(cid:11)II) is equal to or more than the capital gain, no capital gain

shall be charged under section 67; and

(cid:11)B) for computing any capital gain arising from transfer of the

new asset within three years of its being purchased, acquired, constructed or transferred, the cost shall be nil in case of sub-clause(cid:11)A)(cid:11)II) or shall be reduced by the amount of the capital gain in case of sub-clause (cid:11)A)(cid:11)I)(cid:17)

(cid:11)2) If the capital gain is not used by the assessee for the new asset within one year before the date of transfer of the original asset, or before filing the return of income under section 263, then––

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section (cid:21)(cid:25)(cid:22)(cid:11)1); and

(cid:11)c) the proof of deposit shall be submitted along with such (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount already utilised for purchasing or constructing the new asset together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) is not wholly or partly

utilised for the new asset within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then,—

(cid:11)a) the unutilised amount shall be charged under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:17)

(cid:11)5) For the purposes of this section, the expression "urban area" means any area within the limits of a municipal corporation or municipality, declared to be an urban area by the Central Government for the purposes of this section, having regard to––

(cid:11)a) the population;

(cid:11)b) concentration of industries; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 133 (cid:11)c(cid:12) (cid:81)(cid:72)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:17)

88(cid:17) (cid:11)1) Irrespective of anything contained in section 87, if the assessee has––

(cid:11)a) capital gains arising from the transfer of a capital asset, being machinery or plant or building or land or any rights in building or land used for the business of an industrial undertaking situated in an urban area, effected in the course of or in consequ(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:75)(cid:76)(cid:73)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) Special Economic Zone in any urban or any other area; and

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special (cid:40)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:61)(cid:82)(cid:81)(cid:72)(cid:17) (cid:11)b) has within one year before or three years after the date of such

transfer,—

(cid:11)i) purchased machinery or plant for the business of the industrial

undertaking in such Special Economic Zone;

(cid:11)ii) acquired building or land or constructed building for his

business in such Special Economic Zone;

(cid:11)iii) shifted the original asset and transferred the establishment of

such undertaking to such Special Economic Zone; and

(cid:11)iv) incurred expenses on such other purposes specified by a

scheme notified by the Central Government in this behalf,

then, instead of capital gain being charged to income-tax as income of the tax year in which the transfer took place, it shall be dealt with as follows:—

(cid:11)A) if the cost and expenses incurred in on all or any of the purposes

mentioned sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)iv) referred to as "new asset",––

(cid:11)I) is less than the capital gains, the difference shall be

charged under section 67 as the income of the tax year; or

(cid:11)II) is equal to or more than the capital gains, no capital gain

shall be charged under section 67;

(cid:11)B) for computing any capital gain arising from transfer of the new asset within three years of its being purchased, acquired, constructed or transferred, the cost shall be nil in case of sub-clause (cid:11)A)(cid:11)II), or shall be reduced by the amount of the capital gain in case of sub-clause (cid:11)A)(cid:11)I(cid:12)(cid:17)

(cid:11)2) If the capital gain referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is not utilised by the assessee for the new asset within one year before the transfer of the original asset, or before filing the return of income under section 263, then,––

(cid:11)a) the unutilised amount shall be deposited in a specified bank or institution and utilised as per the scheme notified by the Central Government;

(cid:11)b) such deposit shall be made before the filing of the return and not later than the due date applicable in the case of the assessee for filing the return of income under section (cid:21)(cid:25)(cid:22)(cid:11)1); and

(cid:11)c) the proof of deposit shall be submitted along with such (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the amount already utilised for purchasing or constructing the new asset together with the deposited amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)134 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 134 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) If the amount deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) is not wholly or partly

utilised for the new asset within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then,—

(cid:11)a) the unutilised amount shall be charged under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

(cid:11)b) the assessee shall be entitled to withdraw such unutilised amount in

accordance with the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:17)

(cid:11)5) For the purpose of this section, the expression "urban area" shall have the

meaning assigned to it in section 87(cid:17)

89. Irrespective of anything contained in sections 82, 83, 84, 85 and 86,––

(cid:11)a) if the transfer of the original asset mentioned in those sections is by

way of compulsory acquisition under any law; and

Extension of time for acquiring new asset or depositing or investing amount of (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)b) if the compensation awarded for such acquisition is not received by the assessee on the date of transfer, then, the period available to him under those sections for acquisition of the new asset or investment or deposit of capital gain in specified bank or institution shall be reckoned from the date (cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

90. (cid:11)1) For the purposes of sections 72 and 73, "cost of improvement",—

Meaning of "adjusted", "cost of improvement" and "cost of acquisition".

(cid:11)a) in relation to a capital asset being goodwill or any intangible asset of a business, or a right to manufacture, produce or process any article or thing, or right to carry on any business or profession, or any other right, shall be taken to be nil; and

(cid:11)b) in relation to any other capital asset,—

(cid:11)i) if the capital asset became the property of the previous owner or the assessee before the 1st April, 2001, means all expenditure of a capital nature incurred on or after the said date in making any additions or alterations to the capital asset by the previous owner or the assessee; and

(cid:11)ii) in any other case, means all expenditure of a capital nature incurred in making any additions or alterations to the capital asset by the assessee after it became his property, and, where the capital asset became the property of the assessee by any of the modes specified in section 73 (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29) (cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) 1)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), the cost of improvement does not include any expenditure which is deductible in computing the income chargeable under the head "Income from house property", "Profits and gains of business or profession" or "Income from other sources".

(cid:11)3) For the purposes of sections 72 and 73, "cost of acquisition" of a capital (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:90)(cid:76)(cid:79)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:85)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3) associated with a business or profession, or any other intangible asset, or a right to manufacture, produce or process any article or thing, or a right to carry on any business or profession, or tenancy rights, or stage carriage permits, or loom hours, or any other right) means—

(cid:11)a) the purchase price, if acquisition of such asset by the assessee is by

purchase from the previous owner; and

(cid:11)b) the purchase price for the previous owner, in the case covered in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:22)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3) the previous owner as defined in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of the said section; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 135 (cid:11)c) nil(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b), if—

(cid:11)a) the capital asset is goodwill of a business or profession; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) the assessee has obtained a deduction on account of depreciation (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)1) of the Income-tax Act, 1961 in a tax year preceding the tax year commencing on the 1st April, 2020,

then the total amount of depreciation obtained before the tax year commencing on the 1st (cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:11)5) For the purposes of sections 72 and 73, and subject to the provisions of sub-sections (cid:11)9)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b), "cost of acquisition" shall be as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), in a case where, by virtue of holding a capital asset, being a share or any other security, (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)—

(cid:11)a) becomes entitled to subscribe to any additional financial asset; or

(cid:11)b) is allotted any additional financi(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)6) In a case referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), "cost of acquisition", in relation to––

(cid:11)a) the original financial asset, on the basis of which the assessee becomes entitled to any additional financial asset, means the amount actually paid for acquiring the original financial asset;

(cid:11)b) any right to renounce the said entitlement to subscribe to the financial asset, when such right is renounced by the assessee in favour of any person, shall be taken to be nil in the case of such assessee;

(cid:11)c) the financial asset, to which the assessee has subscribed on the basis of the said entitlement, means the amount actually paid by him for acquiring such asset;

(cid:11)d) the financial asset allotted to the assessee without any payment and on

the basis of holding of any other financial asset, shall be taken to be nil; and

(cid:11)e) any financial asset purchased by any person in whose favour the right to subscribe to such asset has been renounced, means the total amount of the purchase price paid by him to the person renouncing such right and the amount paid by him to the company or institution, for acquiring such (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)7) For the purposes of sections 72 and 73, "cost of acquisition", subject to sub-sections (cid:11)9)(cid:11)a) and (cid:11)b), in relation to a long-term capital asset, being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust referred to in section 198, acquired before the 1st February, 2018, shall be higher of—

(cid:11)a) the cost of acquisition of such asset; and

(cid:11)b) lower of—

(cid:11)i) the fair market value of such asset; and

(cid:11)ii) the full value of consideration received or accruing as a result

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)8) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7),—

(cid:11)a) "Cost Inflation Index", shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:21)(cid:11)8(cid:12)(cid:11)a);

(cid:11)b) "fair market value" means,—

136 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 136 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) in a case where the capital asset is listed on any recognised stock exchange as on the 31st January, 2018, the highest price of the capital asset quoted on such exchange on that date;

(cid:11)ii) in a case where there is no trading in such asset on such exchange on the 31st January, 2018, as mentioned in sub-clause (cid:11)i) the highest price of such asset on such exchange on a date immediately preceding the 31st January, 2018 when such asset was traded on such exchange shall be the fair market value;

(cid:11)iii) if the capital asset is a unit which is not listed on a recognised stock exchange as on the 31st January, 2018, the net asset value of such unit as on that date;

(cid:11)iv) if the capital asset is an equity share in a company which is—

(cid:11)A) not listed on a recognised stock exchange as on the 31st January, 2018 but listed on such exchange on the date of transfer;

(cid:11)B) not listed on a recognised stock exchange as on the 31st January, 2018, or which became the property of the assessee in consideration of share which is not listed on such exchange as on the 31st January, 2018 by way of transaction not regarded as transfer mentioned in section 70, but listed on such exchange (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) respect of sale of unlisted equity shares under an offer for sale to the public included in an initial public offer);

(cid:11)C) listed on a recognised stock exchange on the date of transfer and which became the property of the assessee in consideration of share which is not listed on such exchange as on the 31st January, 2018 by way of transaction not regarded as transfer mentioned in section 70,

an amount which bears to the cost of acquisition the same proportion as Cost Inflation Index for the tax year 2017-18 bears to the Cost Inflation Index for the first year in which the asset was held by the assessee (cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:69)(cid:72)(cid:74)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:20)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)(cid:28)(cid:12)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:26)(cid:21)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:26)(cid:22)(cid:15)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:15)(cid:178)(cid:3)

(cid:11)a) if the capital asset became the property of the assessee before the 1st April, 2001, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10), shall be the cost of acquisition of the asset to the assessee or its fair market value on the 1st April, 2001, at the option of the assessee;

(cid:11)b) if the capital asset became the property of the assessee by any of the modes specified in section 73 (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12), and the capital asset became the property of the previous owner before the 1st April, 2001, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)10), shall be the cost of the capital asset to the previous owner or its fair market value on the 1st April, 2001, at the option of the assessee;

(cid:11)c) if the capital asset became the property of the assessee on the distribution of the capital assets of a company on its liquidation and the assessee has been assessed to income-tax under the head "Capital gains" in respect of that asset under section 68, means the fair market value of the asset on the date of distribution;

(cid:11)d) if the capital asset, being a share or a stock of a company, became

the property of the assessee on—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 137

(cid:11)i) the consolidation and division of all or any of the share capital of the company into shares of larger amount than its existing shares; or

(cid:11)ii) the conversion of any shares of the company into stock; or

(cid:11)iii) the re-conversion of any stock of the company into shares; or

(cid:11)iv) the sub-division of any of the shares of the company into

shares of smaller amount; or

(cid:11)v) the conversion of one kind of shares of the company into

another kind,

means the cost of acquisition of the asset calculated with reference to the cost of (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)10) In case of a capital asset referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b), being land or building, or both, the fair market value of such asset on the 1st April, 2001 for the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b) shall not exceed the stamp duty value, wherever available, of such asset as on the 1st Apr(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:20)(cid:17)

(cid:11)11) If the cost for which the previous owner acquired the property cannot be ascertained, the cost of acquisition to the previous owner shall be the fair market value on the date on which the capital asset became the property of the previous own(cid:72)(cid:85)(cid:17)

(cid:11)12) For the purposes of sections 72 and 73, cost of acquisition in relation to

a capital asset—

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)a) being equity share or shares allotted to a shareholder of a recognised stock exchange in India under a scheme for demutualisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992, shall be the cost of acquisition of his original membership of the exchange:

(cid:11)b) bring trading or clearing rights of the recognised stock exchange acquired by a shareholder who has been allotted equity share or shares under such scheme of demutualisation or corporatisation, shall be deemed to be nil.

91.(cid:3) (cid:11)1) For ascertaining the fair market value of a capital asset for this Reference to Valuation (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17) Chapter, the Assessing Officer may refer the valuation of the capital asset to a Valuation Officer,—

(cid:11)a) if the value of the asset claimed by the assessee is as per the estimate by a registered valuer, but the Assessing Officer is of the opinion that the value so claimed is at variance with its fair market value;

(cid:11)b) in any other case, if the Assessing Officer is of the opinion that––

(cid:11)i) the fair market value of the asset exceeds the value claimed by the assessee by more than the percentage of value of such asset or amount, as may be prescribed; or

(cid:11)ii) having regard to the nature of the asset and other relevant

(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:17)

(cid:11)2) The provisions of section (cid:21)(cid:25)(cid:28)(cid:11)3) (cid:87)(cid:82)(cid:3)(cid:11)8) shall, with necessary modifications,

apply in relation to such reference made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

F.—Income from other sources

Income from (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:17) 92. (cid:11)1) Income of every kind which is not to be excluded from the total income under this Act, shall be chargeable to income-tax under the head "Income from other sources", if it is not chargeable to income-tax under any of the heads specified in section 13(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)d)(cid:17)138 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 138 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) In particular, and without prejudice to the generality of the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the following incomes shall be chargeable to income-tax under the head "Income from other sources":––

(cid:11)a) any dividend;

(cid:11)b) any winning from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature;

(cid:22)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:27)(cid:17) (cid:11)c) any sum received by the assessee from employees as contributions to any provident fund, superannuation fund, any fund set up under the Employees' State Insurance Act, 1948, or any other fund for the welfare of such employees, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";

(cid:11)d) any sum received under a Keyman insurance policy, as defined in Schedule II (cid:11)Note 1) including the bonus allocated on such policy, if such income is not chargeable to income-tax under the head "Profits and gains of business or profession" or under the head "Salaries";

(cid:11)e) any income by way of interest on securities, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";

(cid:11)f) any income from machinery, plant or furniture belonging to the assessee and let on hire, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";

(cid:11)g) any income from letting on hire of machinery, plant or furniture, belonging to the assessee and also buildings, where the letting of the buildings is inseparable from the letting of such machinery, plant or furniture, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";

(cid:11)h) any sum of money received as an advance or otherwise during

negotiations for the transfer of a capital asset, if––

(cid:11)i) such sum is forfeited; and

(cid:11)ii) the negotiations do not result in transfer of such capital asset;

(cid:11)i) any income by way of interest received on compensation or on

enhanced compensation referred to in section 278(cid:11)1);

(cid:11)j) any compensation or other payment, due to or received by any person, by whatever name called, in connection with the termination of his employment, or the modification of its terms and conditions;

(cid:11)k) any specified sum received by a unit holder from a business trust during the tax year with respect to a unit held by him at any time during such tax year, the computation of which shall be––

specified sum = A-B-(cid:38)(cid:3)(cid:11)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)deemed to be zero, if the

sum of B and C is greater than A), where—

A = aggregate of the sum distributed by the business trust with respect to such unit, during the tax year or during any earlier tax year or years, to such unit holder, who holds such unit on the date of distribution of sum or to any other unit holder who held such unit at any time prior to the date of such distribution, which is—

(cid:11)a) not in the nature of income referred to in

Schedule (cid:57)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:12); and

(cid:11)b) not chargeable to tax under section 223(cid:11)2);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 139

B = amount at which such unit was issued by the business

trust; and

C = amount charged to tax under this clause in any earlier

tax year;

(cid:11)l) where any sum, including bonus allocated, is received, during a tax

year, under a life insurance policy, other than—

(cid:11)a) sums received under a unit linked insurance policy; or

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d),

and such sum is not to be excluded from the total income of that tax year under (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:3) paid, during the term of such life insurance policy, and not claimed as a deduction under this Act, computed in such manner, as may be prescribed;

(cid:11)m) where any person receives in any tax year, from any person or

persons––

(cid:11)i) any sum of money without consideration, the total of which

exceeds (cid:3423) 50000, the whole of such sum;

(cid:11)ii) any immovable property—

(cid:11)A) without consideration, the stamp duty value of

which exceeds (cid:3423) 50000, the stamp duty value of such property;

(cid:11)B) for a consideration, the stamp duty value of such property that exceeds such consideration, if this excess amount is more than the higher of the following amounts:—

(cid:11)I) (cid:3423) 50000; or

(cid:11)II) 10% of the consideration;

(cid:11)iii) any property, other than immovable property,—

(cid:11)A) without consideration, the aggregate fair market value of which exceeds (cid:3423) 50000, the whole of the aggregate fair market value of such property;

(cid:11)B) for a consideration which is less than the aggregate fair market value of the property by an amount exceeding (cid:3423) 50000, the aggregate fair market value of such property as exceeds such (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)m) shall not apply to any sum of money

or any property received—

(cid:11)a) from any relative; or

(cid:11)b) on the occasion of marriage of the individual; or

(cid:11)c) under a will or by way of inheritance; or

(cid:11)d) in contemplation of death of the payer or donor; or

(cid:11)e) from any local authority as defined in Schedule III (cid:11)Note 6); or140 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 140 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)f) from or by any registered non-profit organisation as defined in section 355(cid:11)g), except when received by any person referred to in section 355(cid:11)h); or

(cid:11)g) by way of a transaction not regarded as transfer under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1)(cid:11)a),

(cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)d(cid:12)(cid:15)(cid:3)(cid:11)e), (cid:11)f), (cid:11)g(cid:12)(cid:15)(cid:3)(cid:11)i(cid:12)(cid:15)(cid:3)(cid:11)j), (cid:11)k), (cid:11)l(cid:12)(cid:15)(cid:3)(cid:11)n(cid:12)(cid:15)(cid:3)(cid:11)o), (cid:11)t(cid:12)(cid:15)(cid:3)(cid:11)u(cid:12)(cid:15)(cid:3)(cid:11)v(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)w); or

(cid:11)h) from an individual by a trust created or established solely for the

benefit of relative of the individual; or

(cid:11)i) from such class of persons and subject to such conditions,

as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)m(cid:12)(cid:11)ii),––

(cid:11)a) if the date of agreement fixing the amount of consideration for the transfer of immovable property and the date of registration are not the same, the stamp duty value on the date of agreement shall apply, provided the consideration, in whole or in part, has been paid in specified banking or online (cid:80)(cid:82)(cid:71)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:25)(cid:11)32) on or before the date of agreement for transfer of such immovable property;

(cid:11)b) if the stamp duty value of immovable property is disputed by the assessee on the grounds mentioned in section (cid:26)(cid:27)(cid:11)2), the Assessing Officer may refer the valuation of such property to a Valuation Officer, and the provisions of sections 78(cid:11)2) and 288(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)8) shall, as far as may be, apply to the stamp duty value of such property as they apply for valuation (cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)5) For the purposes of this section,––

(cid:11)a) "assessable" shall have the meaning assigned to it in

section (cid:21)(cid:11)105);

(cid:11)b) "card game and other game of any sort" includes any game show, an entertainment programme on television or electronic mode, where people compete to win prizes or any similar game;

(cid:11)c) "fair market value" of a property, other than an immovable property,

means the value determined by such method as may be prescribed;

(cid:11)d) "jewellery" shall have the meaning assigned to it in

section (cid:21)(cid:11)22);

(cid:11)e) "lottery" includes winnings from prizes awarded by draw of lots, by chance, or in any other manner under any scheme or arrangement by whatever named called;

(cid:11)f) "property" means the following capital asset of the assessee:—

(cid:11)i) immovable property being land or building or both;

(cid:11)ii) shares and securities;

(cid:11)iii) jewellery;

(cid:11)iv) archaeological collections;

(cid:11)v) drawings;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 141

(cid:11)vi) paintings;

(cid:11)vii) sculptures;

(cid:11)viii) any work of art;

(cid:11)ix) bullion; or

(cid:11)x) virtual digital asset;

(cid:11)g) "relative" means—

(cid:11)i) in case of an individual—

(cid:11)A) spouse;

(cid:11)B) brother or sister;

(cid:11)C) brother or sister of the spouse;

(cid:11)D) brother or sister of either of the parents;

(cid:11)E(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:76)(cid:81)(cid:72)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:70)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:3) (cid:11)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12) or

descendant;

(cid:11)F) any lineal (cid:68)(cid:86)(cid:70)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:3) (cid:11)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12)(cid:3) (cid:82)(cid:85)

descendant of the spouse;

(cid:11)G(cid:12) (cid:86)(cid:83)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:11)B(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)F); and

(cid:11)ii) for a Hindu undivided family, any member thereof;

(cid:11)h) "unit linked insurance policy" shall have the meaning assigned to it

in Schedule II (cid:11)Note 1)(cid:17)

(cid:39)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 93. (cid:11)1) The income chargeable under the head "Income from other sources"

shall be computed after making the following deductions:—

(cid:11)a) for dividends [excluding those referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)40(cid:12)(cid:11)f)(cid:64) or interest on securities, any reasonable sum paid as commission or remuneration to a banker or any other person for the purpose of realising such dividend or interest on behalf of the assessee;

(cid:11)b) for income of the nature referred to in section 92(cid:11)2(cid:12)(cid:11)c), so far as

may be, an amount as per section 29(cid:11)1(cid:12)(cid:11)e);

(cid:11)c) for income of the nature referred to in section 92(cid:11)2(cid:12)(cid:11)f) and (cid:11)g), so far as may be, an amount as per section 28(cid:11)1(cid:12)(cid:11)a), (cid:11)b), (cid:11)d), section 33, and subject to the provisions of section (cid:21)(cid:27)(cid:11)2);

(cid:11)d) for i(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:3) (cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:68)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3) (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:79)(cid:92) amount payable by the employer to a family member of an employee upon the death of such employee),––

(cid:11)i) an amount equal to one-third of such income or (cid:3423) 25000, whichever is less, where income-tax is computed under section 202(cid:11)1); and

(cid:11)ii) an amount equal to one-third of such income or (cid:3423) 15000,

whichever is less, in any other case;

142 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 142 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79) expenditure) laid out or expended wholly and exclusively for making or earning such income;

(cid:11)f) for income of the nature referred to in section 92(cid:11)2(cid:12)(cid:11)i), an amount equal to 50% of such income and no other deduction shall be allowed under this section;

(cid:11)g) for income in the nature of commutation of pension received from

(cid:68)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29) (cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) 3), the entire amount;

(cid:11)h) for income in the nature of gratuity as referred in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:11)2(cid:12)(cid:11)g),

(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)2) In respect of––

(cid:11)a) dividend income of the nature referred to in section 2(cid:11)40(cid:12)(cid:11)f), no

deduction shall be allowed;

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17) (cid:11)b(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:62)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:64)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80) units of a Mutual Fund specified under Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12) or (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) of the (cid:56)(cid:81)(cid:76)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:19)(cid:21)(cid:15)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) deduction allowed shall be interest expense which, for any tax year, shall be (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:19)(cid:8)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:17)

Amounts not (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

94. (cid:11)1) Irrespective of anything contained in section 93, the following amounts shall not be deductible in computing the income of any assessee chargeable under the head "Income from other sources":—

(cid:11)a) any personal expenses of the assessee; or

(cid:11)b) any interest chargeable under this Act, payable outside India,

on which tax has not been paid or deducted under Chapter XIX-B; or

(cid:11)c) any payment chargeable under the head "Salaries", if it is payable outside India, unless tax has been paid or deducted under Chapter XIX-(cid:37)(cid:17)

(cid:11)2) The provisions of sections 29, 35(cid:11)b(cid:12)(cid:11)i), and 36 shall apply in computing the income chargeable under the head "Income from other sources" as they apply in computing the income chargeable under the head "Profits and gains of business or profession".

(cid:11)3) For an assessee, being a foreign company, the provisions of section 59 shall apply in computing the income chargeable under the head "Income from other sources", as they apply in computing the income chargeable under the head "Profits and gains of business or profession".

(cid:11)4) In computing the income from winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort, or from gambling or betting of any form or nature, no deduction for any expenditure or allowance related to such income shall be allowed under this (cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) Sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall not apply in computing the income of an assessee, being the owner of horses maintained for running in horse races, from the activity (cid:82)(cid:73)(cid:3)(cid:82)(cid:90)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:75)(cid:82)(cid:85)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)6) For the purposes of this section, the expression "horse race" means a horse

race upon whic(cid:75)(cid:3)(cid:90)(cid:68)(cid:74)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

Profits chargeable to (cid:87)(cid:68)(cid:91)(cid:17)

95. The provision of section (cid:22)(cid:27)(cid:11)1)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:11)3) and (cid:11)4) shall apply in computing the income of an assessee under section 92, as they apply in computing the income of an assessee under the head "Profits and gains of business or profession".

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 143

CHAPTER V

INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE

96. All income arising to any person by virtue of a transfer,––

(cid:11)a) whether revocable or not, and whether effected before or after the

Transfer of income without transfer of (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17) commencement of this Act; and

(cid:11)b) where there is no transfer of assets from which such income arises,

shall be chargeable to income-tax as the income of the transferor and shall be (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

97. (cid:11)1) All income arising to any person by virtue of a revocable transfer of assets shall be chargeable to income-tax as income of the transferor and shall be (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3)

Chargeability of income in transfer of (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)(cid:3) (cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply,—

(cid:11)a) where a transfer is by way of trust which is not revocable during the lifetime of the beneficiary and in case of any other transfer, is not revocable during the lifetime of the transferee; and

(cid:11)b) the transferor does not derive any direct or indirect benefit from

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:17)(cid:3)

(cid:11)3) Irrespective of the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), all income arising to any person by virtue of such transfer shall be chargeable to income-tax as income of the transferor as and when the power to revoke such transfer arises, and shall then be included in his total income(cid:17)

98. For the purposes of sections 96 and 97, and this section,—

(cid:11)a) "transfer" includes any settlement, trust, covenant, agreement or

"Transfer" and "revocable transfer" (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:17) arrangement;

(cid:11)b) a transfer shall be deemed to be revocable, if––

(cid:11)i) it contains any provision for the direct or indirect re-transfer of

the whole or any part of the income or assets to the transferor; or

(cid:11)ii) it, in any way, gives the transferor a right to re-assume power (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)

99. (cid:11)1) The total income of any individual, for a tax year, shall include the

income arising directly or indirectly,––

(cid:11)a) to the spouse of such individual,—

Income of individual to include income of spouse, minor (cid:70)(cid:75)(cid:76)(cid:79)(cid:71)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:3) (cid:11)i) by way of salary, commission, fees or any other form of remuneration, whether in cash or kind, from a concern in which such individual has a substantial interest but shall not include income solely attributable to the application of technical or professional knowledge, experience and technical or professional qualification of the spouse;

(cid:11)ii) from assets transferred directly or indirectly to him or her by such individual otherwise than for adequate consideration or in connection with an agreement to live apart(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:24)(cid:11)a);

(cid:11)b) to the son's wife of such individual from assets transferred directly or indirectly on or after the 1st June, 1973, to her by such individual, otherwise than for adequate consideration;

(cid:11)c) to the minor child of the such individual, but shall not include

income accruing or arising—

(cid:11)i) on account of work done by such child; or

144 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 144 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)ii) from activities where his skill, talent, specialised knowledge

or experience is applied; or

(cid:11)iii) where such minor child is suffering from disability of the

nature specified in section 154;

(cid:11)d) to any person or association of persons from assets transferred directly or indirectly, otherwise than for adequate consideration to the person or association of persons by such individual, to the extent to which the income from such assets is for the immediate or deferred benefit of his or her spouse or his son's wife, as the case may be, other than the assets transferred before 1st June 1973, to the extent to which the income from such assets is for the immediate or deferred benefit of his son'(cid:86)(cid:3)(cid:90)(cid:76)(cid:73)(cid:72)(cid:17)

(cid:11)2) If the asset transferred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a)(cid:11)i) (cid:82)(cid:85)(cid:3)(cid:11)b) is invested by the spouse or son's wife, in any business or in the nature of capital contributed as a partner in a firm, or, as the case may be, for being admitted to the benefits of partnership in a firm, then, the income to be included in the hands of the individual for the tax year shall be as follows:—

(cid:3004)

(cid:4673)

(cid:4) (cid:3404) (cid:5) (cid:3400) (cid:4672)

(cid:3005)

where,––

A = Income to be included in the hands of individual for the

tax year;

B = Income and interest or both, arising to the spouse or son's

wife from the business or the firm, as applicable during the tax year;

C = Value of such assets invested, or contributed as capital by the

spouse or son's wife as on the first day of the tax year;

D = Total investment or total capital contribution, as the case may

be, by the spouse or son's wife as on the first day of the tax year(cid:17)

(cid:11)3) Where a property owned by an individual is converted into property

belonging to the Hindu undivided family of which he is a member, through––

(cid:11)a) the act of impressing such separate property with the character of

property belonging to the family; or

(cid:11)b) throwing it into the common stock of the family; or

(cid:11)c) transfer, directly or indirectly to the family,

without adequate consideration, then, irrespective of any other provision of this Act or any other law in force for computing the total income of such individual,––

(cid:11)i) the individual shall be deemed to have transferred such property, through the family, to the members of such family for being held jointly, and the income derived from such property or part thereof, shall be deemed to be income of the individual;

(cid:11)ii) where the property so converted has been the subject-matter of partition (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:12)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92), the income derived from such property as is received by the spouse of the individual on partition, shall be deemed to arise to the spouse from assets transferred indirectly to the spouse and the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a) shall apply,

and the income referred to in clauses (cid:11)i(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)ii) shall, on being included in the total income of the individual, be excluded from the total income of the family or (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:82)(cid:88)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall not apply where the property of the individual has been converted into property belonging to the family on or before (cid:87)(cid:75)(cid:72)(cid:3)(cid:22)(cid:20)(cid:86)(cid:87)(cid:3)(cid:39)(cid:72)(cid:70)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:28)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 145 (cid:11)5) For the purposes of this section,––

(cid:11)a) for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)a)(cid:11)i),––

(cid:11)i) the income referred to in that clause shall be included in the hands of either of the spouse whose total income before such inclusion is greater; and

(cid:11)ii) such income, once included in the total income of either spouse, for a tax year, shall not be included in the income of the other spouse for any succeeding tax year, unless the Assessing Officer is so satisfied, after giving the other spouse an opportunity of being heard;

(cid:11)iii) an individual shall be deemed to have a substantial interest in

a concern,—

(cid:11)A) in case where the concern is (cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87) being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than 20% of the voting power are, at any time during the tax year, owned beneficially by the individual or jointly with one or more of his relatives;

(cid:11)B) in any other case, if such person is entitled, or such person and one or more of his relatives are jointly entitled, to at least 20% of the profits of such concern at any time during the tax year;

(cid:11)b) for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)c), income of minor child shall be included—

(cid:11)i) in the income of that parent whose total income before such inclusion is greater, in case where the marriage of his parents subsists; or

(cid:11)ii) in the income of the parent who maintains such child during

the tax year, in case where marriage of his parents does not subsist,

and such income, once included in the total income of either of the parent, for a tax year, shall not be included in the income of the other parent for any succeeding tax year, unless the Assessing Officer is so satisfied, after giving the other parent an opportunity of being heard;

(cid:11)c) for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), "property" includes––

(cid:11)i) interest in property; or

(cid:11)ii) movable or immovable property; or

(cid:11)iii) proceeds of sale of such property and any money, property or

investment representing such proceeds; or

(cid:11)iv) where property is converted into any other property by any

method, such other property;

(cid:11)d) for this section, "income" (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:17)

100. Where, income of a person, other than the assessee, arising from any asset, or income from membership of a firm, is included in the total income of the (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:24)(cid:11)a), then, irrespective of anything to the contrary contained in any other law in force,––

Liability of person in respect of income included in income of (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17) (cid:11)a) such person, in whose name such asset stands, or who is a member of the firm, shall be liable to pay, that portion of the tax levied on the assessee which is attributable to the income so included, upon service of notice of demand by the Assessing Officer in this behalf;

(cid:11)b) where any such asset is held jointly by more than one person, they

shall be jointly and severally liable to pay such tax; and

(cid:11)c) the provisions of Chapter XIX-D shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)146 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 146 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER VI

AGGREGATION OF INCOME

101(cid:17) (cid:44)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)

Total income(cid:17)

income on which no income-tax is payable under Chapter XVII-A4(cid:17)

102(cid:17) (cid:11)1) Where any sum is found credited in the books of an assessee

Unexplained (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:86)(cid:17)

maintained for any tax year, and––

(cid:11)a) the assessee offers no explanation about the nature and source of

such credit; or

(cid:11)b) the explanation offered about the nature and source of such credit

by assessee is not satisfactory in the opinion of the Assessing Officer,

then, the sum so credited shall be charged to income-tax as income of the assessee (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), where the sum so credited consists of loan or borrowing or any such amount, by whatever name called, the explanation offered by such assessee shall be deemed to be not satisfactory, unless,—

(cid:11)a) the person in whose name such credit is recorded in the books of such assessee also offers an explanation about the nature and source of such sum so credited; and

(cid:11)b) such explanation in the opinion of the Assessing Officer has been

(cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), where (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87) being a company in which the public are substantially interested), and the sum so credited consists of share application money, share capital, share premium or any such amount, by whatever name called, the explanation offered by such assessee company shall be deemed to be not satisfactory, unless—

(cid:11)a) the person, being a resident in whose name such credit is recorded in the books of such company also offers an explanation about the nature and source of such sum so credited; and

(cid:11)b) such explanation, in the opinion of the Assessing Officer has been

(cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:17)(cid:3)

(cid:11)4) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)3) shall apply if the person, in whose name the sum referred to in those sub-sections is recorded, is a venture capital fund or a venture capital company as referred to in Schedule V (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) 6)(cid:17)

Unexplained (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

103(cid:17) Where in any tax year, any investment has been made by the assessee which is not recorded in the books of account, if any, maintained by such assessee for any source of income, or, the Assessing Officer finds that the amount of such investment exceeds the amount recorded in such books of account and––

(cid:11)a) the assessee offers no explanation about the nature and source of

such investment, or such excess amount, as the case may be; or

(cid:11)b) the explanation offered about the nature and source of such investment

by the assessee, is not satisfactory in the opinion of the Assessing Officer,

then, the value of such investment, or such excess amount, as the case may be, shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:23)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 147 Unexplained (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17) 104(cid:17) (cid:11)1) Where in any tax year, any asset has been found to be owned by or belonging to the assesse which is not recorded in the books of account, if any, maintained by such assessee for any source of income, or the Assessing Officer finds that the amount expended in acquiring such asset exceeds the amount recorded in such books of account and––

(cid:11)a) the assessee offers no explanation about the nature and source of

acquisition of such asset, or such excess amount, as the case may be; or

(cid:11)b) the explanation offered about the nature and source of acquisition of such asset by the assessee, is not satisfactory in the opinion of the Assessing Officer,

then, the value of such asset, or such excess amount, as the case may be, shall be deemed to be the income of the assessee of the tax year in which such asset has (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)2) For the purposes of this section, "asset" includes money, bullion,

jewellery, virtual digital asset (cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:17)

105(cid:17) (cid:11)1) Where any expenditure has been incurred by the assessee in any tax Unexplained (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17) year, and––

(cid:11)a) the assessee offers no explanation about the source of such

expenditure or part thereof; or

(cid:11)b) the explanation offered about the source of such expenditure by the

assessee is not satisfactory in the opinion of the Assessing Officer,

then, the amount covered by such expenditure or part thereof, shall be deemed to (cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) Irrespective of any other provision of this Act, the amount deemed as

income in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Amount borrowed or repaid through negotiable instrument, hundi, (cid:72)(cid:87)(cid:70)(cid:17)(cid:3) 106(cid:17) (cid:11)1) Where any amount (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:12)(cid:3)is borrowed or repaid through a negotiable instrument or on a hundi, otherwise than an account payee cheque, or through any mode as specified by the Board in this behalf, the amount so borrowed or repaid (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)paid on the borrowed amount) shall be deemed to be the income of the person borrowing or repaying, as the case may be, (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:69)(cid:82)(cid:85)(cid:85)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)2) Where the amount borrowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) has been deemed to be the income of any person, such person shall not be liable to be assessed again in respect of such amount under that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

Charge of t(cid:68)(cid:91)(cid:17) 107(cid:17) Income referred to in sections 102, 103, 104, 105 and 106 shall be

charged to tax as per the provisions of section 195(cid:17)

CHAPTER VII

SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES

Set off of losses under same head (cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3) 108(cid:17) (cid:11)1) Unless provided otherwise in this Act, for any tax year, if net result of computation (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:75)(cid:72)(cid:68)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) "Capital gains") is a loss, then assessee shall be entitled to set off such loss against his income from any other (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) Where the net result of computation of income made for any tax year under

sections 72 to 90 in respect of—

(cid:11)a) any short-term capital asset is a loss, such loss shall be set off against

the income, computed in respect of any other capital asset for that year;

(cid:11)b) any long-term capital asset is a loss, such loss shall be set off against the income computed in respect of any other long-(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)148 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 148 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Set off of losses under any other head (cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3)

109(cid:17) (cid:11)1) Subject to the provisions of this Chapter, for any tax year, if income computed under any head of income (other than "Capital gains") is a loss, such loss shall be set off against income of the assessee under any other head, including "Capital gains", if any, assessable for that tax year, subject to the following conditions:––

(cid:11)a) loss under the head "Profits and gains of business or profession" shall not be set off against income assessable under the head "Salaries"; and

(cid:11)b) loss under the head "Income from house property" shall be set off

to the extent of (cid:3423) 200000 against income under any other head;

(cid:11)2) For any tax year, the loss under the head "Capital gains" shall not be set

(cid:82)(cid:73)(cid:73)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:17)

110(cid:17) (cid:11)1) Where for any tax year, loss computed under the head "Income from house property" cannot be wholly set off against the income under any other head as per section 109, so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and—

Carry forward and set off of loss from house (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)

(cid:11)a) be set off only against the income from house property, if any,

assessable for that tax year; and

(cid:11)b) if the loss cannot be wholly so set off, the amount of loss not so set

off shall (cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:11)2) No loss shall be carried forward under this section for more than eight tax

(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

Carry forward and set off of loss from Capital (cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

111(cid:17)(cid:11)1(cid:12)(cid:11)a) Where for any tax year, loss computed under the head "Capital gains" cannot be wholly set off against the income under the head "Capital gains" as per section 108, so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and shall be set off in the following manner—

(cid:11)i) if such loss relates to a short-term capital asset, it shall be set off only against the income under the head "Capital gains", if any, assessable for that tax year in respect of any other capital asset;

(cid:11)ii) if such loss relates to a long-term capital asset, it shall be set off only against the income under the head "Capital gains", if any, assessable for that tax year in respect of any other long-term capital asset; and

(cid:11)b) if the loss cannot be wholly so set off under (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), the amount of loss

(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:11)2) No loss shall be carried forward under this section for more than eight tax

years immediately succ(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

Carry forward and set off of business (cid:79)(cid:82)(cid:86)(cid:86)(cid:17)

112(cid:17) (cid:11)1) Where for any tax year, loss computed under the head "Profits and gains of business or profession" (not being a loss sustained in a speculation business) cannot be wholly set off against the income under any other head as per section 109, so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and—

(cid:11)i) be set off against the profits and gains, if any, of any business or

profession carried on by him for that tax year; and

(cid:11)ii) if the loss cannot be wholly so set off, the amount of loss not so set

(cid:82)(cid:73)(cid:73)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 149

(cid:11)2) No loss shall be carried forward under this section for more than eight tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)11(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:24)(cid:11)7) is to

be carried forward, (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

113(cid:17) (cid:11)1) Any loss, computed in respect of a speculation business carried on by the assessee shall be set off only against profits and gains of another speculation (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

Set off and carry forward of losses computed in respect of speculation (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3) (cid:11)2) Where for any tax year, loss computed in respect of a speculation business cannot be wholly set off under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and—

(cid:11)i) be set off against the profits and gains, if any, of any speculation

business carried on by him for such tax year; and

(cid:11)ii) if the loss cannot be wholly so set off, the amount of loss not so set

(cid:82)(cid:73)(cid:73)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:11)3) No loss shall be carried forward under this section for more than four tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)11(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:24)(cid:11)7) related to the speculation business is to be carried forward, effect shall first be given to the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5(cid:12) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68) company) consists of purchase and sale of shares of other companies, then the assessee shall be deemed to be carrying on a speculation business, to the extent to (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)6) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall not apply to an assessee, being a

company, if—

(cid:11)a) its gross total income consists mainly of income which is chargeable under the heads "Income from house property", "Capital gains" or "Income from other sources"; or

(cid:11)b) its principal business is of trading in shares or banking or the

(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

114(cid:17) (cid:11)1) Any loss, computed in respect of a specified business, referred to in section 46, shall be set off only against profits and gains of another (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

Set off and carry forward of losses computed in respect of specified business(cid:17) (cid:11)2) Where for any tax year, loss computed in respect of a specified business cannot be wholly set off under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and—

(cid:11)i) be set off against the profits and gains, if any, of any specified

business carried on by him for such tax year; and

(cid:11)ii) if the loss cannot be wholly so set off, the amount of loss not so set

off shall be carried forward to the following tax year and so on.

150 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 150 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

115(cid:17) (cid:11)1) Any loss incurred by the assessee in specified activity in any tax

(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

Set off and carry forward of losses from specified activity.

(cid:11)2) Where for any tax year, loss computed in respect of a specified activity cannot be wholly set off under sub-section (cid:11)1), so much of the loss not so set off or the whole loss, as the case may be, shall be carried forward to the following tax year and—

(cid:11)i) be set off against the income, if any, of the specified activity carried

on by him for such tax year; and

(cid:11)ii) if the loss cannot be wholly so set off, the amount of loss not so set

(cid:82)(cid:73)(cid:73)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:11)3) No loss shall be carried forward under this section for more than four tax years immediately succeeding the tax year for (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) For the purposes of this section—

(cid:11)a) "horse race" means a horse race upon which wagering or betting

may be lawfully made;

(cid:11)b) "income by way of stake money" means the gross amount of prize money received on a race horse or race horses by the owner thereof on account of the horse or horses or any one or more of the horses winning a particular position in horse race;

(cid:11)c) "loss incurred by the assessee in specified activity" means the amount by which the income by way of stake money, if any, falls short of the expenditure, not being capital expenditure, incurred wholly and exclusively for maintaining race horses;

(cid:11)d) "race horses" means horses owned and maintained by assessee for

running in a horse race;

(cid:11)e) "specified activity" means the activity of owning and maintaining

race horses(cid:17)

116(cid:17) (cid:11)1) Where there has been an amalgamation of,—

(cid:11)a) a company owning an industrial undertaking or a ship or a hotel

with another company; or

(cid:11)b(cid:12) (cid:68)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:11)c) of the Banking

Treatment of accumulated losses and unabsorbed depreciation in amalgamation or (cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) Regulation Act, 1949 with a specified bank; or

(cid:11)c) one or more public sector company with one or more other public

sector company; or

(cid:11)d) an erstwhile public sector company with one or more company or companies, if the share purchase agreement entered into under strategic disinvestment restricted immediate amalgamation of the said public sector company and the amalgamation is carried out within five years from the end of the tax year in which the restriction on amalgamation in the share purchase agreement ends,

then, irrespective of anything contained in any other provision of this Act, the accumulated loss and unabsorbed depreciation of the amalgamating company shall be deemed to be the loss or, allowance for unabsorbed depreciation of the amalgamated company for the tax year in which the amalgamation was effected, and other provisions of this Act relating to set off and carry forward of loss and (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 151 (cid:11)2) The accumulated loss and the unabsorbed depreciation of the amalgamating company, in case of an amalgamation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)d), which is deemed to be the loss or, as the case may be, the unabsorbed depreciation of the amalgamated company, shall not exceed the accumulated loss and unabsorbed depreciation of the public sector company as on the date on which it ceases to be a public sector company due to such (cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:70)(cid:3)(cid:71)(cid:76)(cid:86)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)3) For the purposes of sub-section (cid:11)1)(cid:11)d),—

(cid:11)a) "control" shall have the same meaning as assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)27) of the Companies Act, 2013;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)b) "erstwhile public sector company" means a company which was a public sector company in earlier tax years and ceases to be so due to strategic disinvestment by the Government;

(cid:11)c)(cid:11)i) "strategic disinvestment" means sale of shareholding by the Central Government or State Government or a public sector company, in a public sector company or in a company, which results in—

(cid:11)A) reduction of its shareholding to below 51%; and

(cid:11)B) transfer of control to the buyer;

(cid:11)ii(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:11)c(cid:12)(cid:11)i)(cid:11)A), the reduction of shareholding shall apply only where shareholding of the Central Government or the State Government or the public sector company exceeded 51% before the sale of shareholding;

(cid:11)iii(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)c(cid:12)(cid:11)i)(cid:11)B) may be effected by the Central Government or the State Government or the public (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:17)(cid:3)

(cid:11)4) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), (cid:11)2(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)3), the accumulated loss shall not be set off or carried forward and the unabsorbed depreciation shall not be allowed in the assessment of the amalgamated company unless,—

(cid:11)a) the amalgamating company—

(cid:11)i) has been engaged in the business, in which the accumulated loss occurred or depreciation remains unabsorbed, for three or more years;

(cid:11)ii) has held continuously as on the date of the amalgamation, at least three-fourths of the book value of fixed assets held by it two years preceding the date of amalgamation;

(cid:11)b) the amalgamated company—

(cid:11)i) holds continuously for a minimum of five years from the date of amalgamation at least three-fourths of the book value of fixed assets of the amalgamating company acquired in a scheme of amalgamation;

(cid:11)ii) continues the business of the amalgamating company for a

minimum of five years from the date of amalgamation;

(cid:11)iii) fulfils such other conditions as may be prescribed to ensure the revival of the business of the amalgamating company or to ensure (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:74)(cid:72)(cid:81)(cid:88)(cid:76)(cid:81)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:11)5) If any of the conditions laid down in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) are not complied with, the set off of loss or allowance of depreciation made in any tax year in the hands of the amalgamated company shall be deemed to be the income of the amalgamated company chargeable to tax for the year in which the non-(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:86)(cid:17)(cid:3)152 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 152 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) Irrespective of anything contained in any other provisions of this Act, in the case of a demerger, the accumulated loss and the allowance for unabsorbed depreciation of the demerged company shall,—

(cid:11)a) if directly relatable to the undertakings transferred to the resulting company, be allowed to be carried forward and set off in the hands of the resulting company;

(cid:11)b) if not directly relatable to the undertakings transferred to the resulting company, be apportioned between the demerged company and the resulting company in the same proportion in which the assets of the undertakings have been retained by the demerged company and transferred to the resulting company, and shall be allowed to be carried forward and set off in the hands of the demerged compan(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)7) The Central Government may, by notification, specify such conditions

(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:74)(cid:72)(cid:81)(cid:88)(cid:76)(cid:81)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)8) If there has been reorganisation of business where, a firm is succeeded b(cid:92)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:79)(cid:68)(cid:76)(cid:71)(cid:3) (cid:71)(cid:82)(cid:90)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zd) or a proprietary concern is succeeded by a company fulfilling the conditions laid down (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zf), then, irrespective of anything contained in any other provision of this Act, the accumulated loss and the unabsorbed depreciation of the predecessor firm or the proprietary concern, shall be deemed to be the loss or allowance for depreciation of the successor company for the tax year in which business reorganisation was effected and other provisions of this Act relating to set off and carry forward of loss and allowance for depreciation shall apply accordingly, subject to provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:28)(cid:12)(cid:17)

(cid:11)9(cid:12) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zd(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)zf), as the case may be, are not complied with, the set off of loss or allowance of depreciation made in any tax year in the hands of the successor company, shall be deemed to be the income of the company chargeable to tax in the year in which the non-c(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:86)(cid:17)

(cid:11)10) If there has been reorganisation of business whereby a private company or unlisted public company is succeeded by a limited liability partnership (cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:79)(cid:68)(cid:76)(cid:71)(cid:3) (cid:71)(cid:82)(cid:90)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)ze), then, irrespective of anything contained in any other provision of this Act, the accumulated loss and the unabsorbed depreciation of the predecessor company, shall be deemed to be the loss or allowance for depreciation of the successor limited liability partnership for the tax year in which business reorganisation was effected and other provisions of this Act relating to set off and carry forward of loss and allowance for depreciation shall apply accordingly, subject to provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11)(cid:17)

(cid:11)11) If any of the conditions lai(cid:71)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)ze) are not complied with, the set off of loss or allowance of depreciation made in any tax year in the hands of the successor limited liability partnership, shall be deemed to be the income of the limited liability partnership chargeable to tax in the year in which the non-(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)12) For any amalgamation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or reorganisation of business referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)10) effected on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity, being—

(cid:11)i) the amalgamating company; or

(cid:11)ii) the firm or proprietary concern; or

(cid:11)iii) the private company or unlisted public company,

as the case may be, which is deemed to be the loss of the successor entity, being—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 153

(cid:11)a) the amalgamated company; or

(cid:11)b) the successor company; or

(cid:11)c) the successor limited liability partnership,

as the case may be, shall be carried forward for not more than eight tax years immediately succeeding the tax year for which such loss was first computed for (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)13) For the purposes of this section,—

(cid:11)a) "accumulated loss" means so much of the loss of the predecessor firm or the proprietary concern or the private company or unlisted public company before conversion into limited liability partnership or the amalgamating company or the demerged company, under the head "Profits and gains of business or profession" (excluding loss in a speculation business) which would have been eligible for carry forward and set off to such predecessor entity under section 112, had the reorganisation of business or conversion or amalgamation or demerger not occurred;

(cid:11)b) "industrial undertaking" means any undertaking which is

engaged in—

(cid:11)i) the manufacture or processing of goods; or

(cid:11)ii) the manufacture of computer software; or

(cid:11)iii) the business of generation or distribution of electricity or

any other form of power; or

(cid:11)iv) the business of providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking, broadband network and internet services; or

(cid:11)v) mining; or

(cid:11)vi) the construction of ships, aircrafts or rail systems;

(cid:11)c) "original predecessor entity" means predecessor entity in respect of the first amalgamation for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) or first reorganisation of business for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)10), as the case may be;

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:24)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

40 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:17)

(cid:11)d) "specified bank" means the State Bank of India constituted under the State Bank of India Act, 1955 or a corresponding new bank constituted (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) Undertakings) Act, 1970 or under section 3 of the Banking Companies (cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:30)

(cid:11)e) "unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm or the proprietary concern or the private company or unlisted public company before conversion into limited liability partnership or the amalgamating company or the demerged company, which remains to be allowed and which would have been allowed to such predecessor entity under this Act, had the reorganisation of business or c(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

117(cid:17) (cid:11)1(cid:12)(cid:3) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)6(cid:12)(cid:11)a(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)c) or

section 116, where there has been an amalgamation of,—

(cid:11)a) one or more banking company with—

Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases(cid:17) (cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)i) any other banking institution under a scheme sanctioned and (cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)7) of the Banking Regulation Act, 1949; or154 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 154 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) any other banking institution or a company following a strategic disinvestment, wherein the amalgamation occurs within five years from the end of the tax year during which such disinvestment is carried out; or

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:23)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:17) (cid:11)b) one or more corresponding new bank or banks with any other corresponding new bank under a scheme brought into force by the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:28)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) Transfer of Undertakings) Act, 1970 or under section 9 of the Banking (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:27)(cid:19)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3)(cid:3)(cid:3) both; or

(cid:24)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17) (cid:11)c) one or more Government company or companies with any other Government company under a scheme sanctioned and brought into force by the Central Government under section 16 of the General Insurance Business (cid:11)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:15)

the accumulated loss and unabsorbed depreciation of such banking company or companies or amalgamating corresponding new bank or banks or amalgamating Government company or companies, shall be deemed to be the loss or, allowance for depreciation of the banking institution or company or amalgamated corresponding new bank or amalgamated Government company for the tax year in which the scheme of amalgamation was brought into force and other provisions of this Act relating to set off and carry forward of loss and allowance for (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)2) Where any scheme of amalgamation as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is brought into force on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity, being—

(cid:11)i) the banking company or companies;

(cid:11)ii) the amalgamating corresponding new bank or banks; or

(cid:11)iii) the amalgamating Government company or companies,

as the case may be, which is deemed to be the loss of the successor entity, being—

(cid:11)a) the banking institution or company; or

(cid:11)b) the amalgamated corresponding new bank or banks; or

(cid:11)c) the amalgamated Government company or companies,

as the case may be, shall be carried forward in the hands of the successor entity for not more than eight tax years immediately succeeding the tax year for which (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)3) For the purposes of this section,—

(cid:11)a) "accumulated loss" means so much of the loss of the amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating Government company or companies under the head "Profits and gains of business or profession" (excluding losses of a speculation business) which such predecessor entity would have been entitled to carry forward and set off under section 112 had the amalgamation not occurred;

(cid:11)b) "banking company" shall have the same meaning as assigned to it

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) in sectio(cid:81)(cid:3)(cid:24)(cid:11)c) of the Banking Regulation Act, 1949;

(cid:11)c) "banking institution" shall have the same meaning as assigned to it

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)15) of the Banking Regulation Act, 1949;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 155

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:23)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:17)

(cid:11)d) "corresponding new bank" shall have the same meaning as (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)d(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:26)(cid:19)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)b) of the Banking (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:19)(cid:30)

(cid:24)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17)

(cid:11)e) "general insurance business" shall have the same meaning as (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)g) of the General Insurance Business (cid:11)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:30)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:24)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17)

(cid:11)f) "Government company" means a Government company as defined (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)45) of the Companies Act, 2013, engaged in the general insurance business and established under section 4 or 5 or 16 of the General (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:37)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:11)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:30)

(cid:11)g) "original predecessor entity" means predecessor entity in respect

of the first amalgamation;

(cid:11)h) "strategic disinvestment" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:11)3)(cid:11)c)(cid:11)i);

(cid:11)i) "unabsorbed depreciation" means the allowance for depreciation of the amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating Government company or companies which remains to be allowed and which would have been allowed to such predecessor entity, had the amalgamation (cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

118(cid:17) (cid:11)1) The assessee, being a successor co-operative bank, shall, in a case where the amalgamation has taken place during the previous year, be allowed to set off the accumulated loss and the unabsorbed depreciation, if any, of the predecessor co-operative bank as if the amalgamation had not taken place, and all the other provisions of this Act relating to set off and carry forward of loss and allowance for depreciation (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative (cid:69)(cid:68)(cid:81)(cid:78)(cid:86)(cid:17)(cid:3) (cid:11)2) In case of a co-operative bank where demerger takes place during the tax year, and where the accumulated loss or unabsorbed depreciation of the demerged co-operative bank––

(cid:11)a) is directly relatable to the undertaking transferred, the whole of such accumulated loss or unabsorbed depreciation shall be allowed to be carried forward and set off against the income of the resulting co-operative bank; and

(cid:11)b) is not directly relatable to the undertaking transferred, then such accumulated loss or unabsorbed depreciation shall first be apportioned between the demerged co-operative bank and the resulting co-operative bank in the same proportion in which assets of the undertaking are distributed between the demerged co-operative bank and the resulting co-operative bank, and be allowed to be carried forward and set off against (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)3) The provisions of this section shall apply, if—

(cid:11)a) the predecessor co-operative bank—

(cid:11)i) has been engaged in the business of banking for three or more

years; and

(cid:11)ii) has held at least three-fourths of the book value of fixed assets as on the date of the business reorganisation, continuously for two years before the date of business reorganisation;

156 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 156 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) the successor co-operative bank,—

(cid:11)i) holds at least three-fourths of the book value of fixed assets of the predecessor co-operative bank acquired through business reorganisation, continuously for a minimum five years immediately succeeding the date of business reorganisation;

(cid:11)ii) continues the business of the predecessor co-operative bank for a minimum five years from the date of business reorganisation; and

(cid:11)iii) fulfils such other conditions, as may be prescribed, to ensure the revival of the business of the predecessor co-operative bank or to ensure that the business reorganisation is for genuine business (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)

(cid:11)4) The Central Government may, by notification, specify such other

conditions as it may consider necessary, other than the condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:11)b(cid:12)(cid:11)iii), for the purposes of ensuring that the business (cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:74)(cid:72)(cid:81)(cid:88)(cid:76)(cid:81)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)5) In a case where any of the conditions referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) or notified under sub-section (cid:11)4) are not complied with, the set off of accumulated business loss or unabsorbed depreciation made in any tax year in the hands of the successor co-operative bank shall be deemed to be the income of the successor co-operative bank chargeable to tax for the year in which such conditions are not (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)6) The period commencing from the beginning of the tax year and ending on the date immediately preceding the date of business reorganisation, and the period commencing from the date of such business reorganisation and ending with the tax year, shall be deemed to be two different tax years for the purposes of (cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)7) For the purposes of this section,––

(cid:11)a) "accumulated loss" means so much of the loss of amalgamating co-operative bank or demerged co-operative bank as referred to in section 112 in the hands of predecessor co-operative bank, which such predecessor co-operative bank would have been entitled to carry forward and set off under the said section, as if the business reorganisation had not taken place;

(cid:11)b) "amalgamated co-operative bank", "amalgamating co-operative bank", "amalgamation", "business reorganisation", "demerged co-operative bank", "demerger", "predecessor co-operative bank", "successor co-operative bank" and "resulting co-operative bank" shall have the meanings respectively assigned to them in section 65;

(cid:11)c) "unabsorbed depreciation" means so much of the allowance for depreciation in the hands of amalgamating co-operative bank or demerged co-operative bank, which remains to be allowed and which would have been (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

Carry forward and set off of losses not permissible in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3)

119(cid:17) (cid:11)1) In case of change in constitution of a firm during a tax year, nothing in this Chapter shall entitle the firm to have carried forward and set off so much of the loss proportionate to the share of a retired or deceased partner as exceeds his share of profits, if any, in the firm in respect of the tax year(cid:17)

(cid:11)2) If any person carrying on any business or profession has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in this Chapter shall entitle any person other than the person incurring the loss to have it (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 157 (cid:11)3) Irrespective of anything contained in this Chapter, in case of a change in (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) public are substantially interested),—

(cid:11)a) no loss incurred in any year prior to the tax year shall be carried forward and set off against the income of the tax year unless on the last day of the tax year, the shares of the company carrying not less than 51% of the voting power were beneficially held by the person who beneficially held shares of the company carrying not less than 51% of the voting power on the last day of the year or years in which the loss was incurred; and

(cid:11)b) regardless of the change in percentage of shareholding, where the company is an eligible start up referred to in section 140, the loss incurred in any year prior to the tax year shall be allowed to be carried forward and set off against the income of the tax year, if—

(cid:11)i) all the shareholders of such company who held shares carrying voting power on the last day of the year or years in which the loss was incurred, continue to hold those shares on the last day of such tax year; and

(cid:11)ii) such loss has been incurred during the period of ten years

beginning from the year in w(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall not apply––

(cid:11)a) where a change in the voting power and shareholding takes place in the tax year referred to in that sub-section due to death of shareholder or transfer of shares by way of gift to any relative of the shareholder; or

(cid:11)b) where change in shareholding of Indian company, being a subsidiary of foreign company, takes place due to amalgamation or demerger of the foreign company and 51% of the shareholders of amalgamating or demerged foreign company are shareholders of amalgamated or resulting foreign company; or

(cid:11)c) where change in shareholding takes place in a tax year consequent

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

to a resolution plan approved under the Insolvency and Bankruptcy Code, 2016 and a reasonable opportunity of being heard was afforded to the jurisdictional Principal Commissioner or Commissioner; or

(cid:11)d) to a company, its subsidiary and subsidiary of such subsidiary, if––

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)i) the Board of Directors of such company were suspended by the Tribunal on an application moved by the Central Government under section 241 of the Companies Act, 2013 and new directors were appointed by the Central Government under section 242 of the said Act; and

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)ii) the change in shareholding of such company and its subsidiary, and subsidiary of such subsidiary has taken place consequent to a resolution plan approved by the Tribunal under section 242 of the Companies Act, 2013 and a reasonable opportunity of being heard was afforded to the jurisdictional Principal Commissioner or Commissioner; or

(cid:11)e) to a company to the extent that a change in the shareholding has

taken place during the tax year on account of relocation referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)2)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:17)(cid:38)(cid:12); or

(cid:11)f) to an erstwhile public sector company where ultimate holding company of such company, immediately after the completion of strategic disinvestment, continues to hold, directly or through its subsidiary or (cid:86)(cid:88)(cid:69)(cid:86)(cid:76)(cid:71)(cid:76)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:87)(cid:3)(cid:24)(cid:20)(cid:8)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:17)158 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 158 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), if the conditions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:11)f) is not complied with in any tax year after the completion of strategic disinvestment, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)6) For the purposes of this section,—

(cid:11)a) a company shall be a subsidiary of another company, if such other company holds more than half in nominal value of the equity share capital of the company;

(cid:11)b) the expression "erstwhile public sector company" shall have the

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:11)3(cid:12)(cid:11)b);

(cid:11)c) "strategic disinvestment" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:11)3(cid:12)(cid:11)c)(cid:11)i);

(cid:11)d) "Tribunal" shall have the same meaning as assigned to it in

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)90(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

120(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Act, any loss, whether brought forward or otherwise or unabsorbed depreciation, shall not be allowed to be set off against any undisclosed income which is included in the total income of any tax year, consequent to a search conducted under section 247 or a requisition under section 248 or a survey conducted under section 253, not being a survey un(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:24)(cid:22)(cid:11)4(cid:12)(cid:17)

No set off of losses against undisclosed income consequent to search, requisition and (cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:92)(cid:17)

(cid:11)2) For the purposes of this section, the expression "undisclosed income"

for any tax year shall have the meaning as referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:20)(cid:17)(cid:3)

Submission of (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:17)

121(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86) not been (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1), shall be (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:20)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:21)(cid:11)1) (cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:22)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:23)(cid:11)2) or (cid:20)(cid:20)(cid:24)(cid:11)2(cid:12)(cid:17)(cid:3)

CHAPTER VIII

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

A.—General

122(cid:17) (cid:11)1) In computing the total income of an assessee, the deductions specified in this Chapter shall be allowed from his gross total income, as per and (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

Deductions to be made in computing total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3)

(cid:11)2) The aggregate amount of the deductions under this Chapter shall not, in

any (cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)(cid:3)

(cid:11)3) If the deduction under section 133 or 135 or 137 or 138 or 141 or 142 or 143 is admissible in computing the total income of an association of persons or a body of individuals, no deduction under the same section shall be made in relation to the share of income of a member of such association of persons or body of individuals in (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)4) Irrespective of anything to the contrary contained in any of the provisions of Part C of this Chapter, where, in the case of an assessee, any amount of profits and gains of an undertaking or unit or enterprise or eligible business is claimed and allowed as a deduction under those provisions for any tax year,––

(cid:11)a) deduction in respect of, and to the extent of, such profits and gains shall not be allowed under any other provision of this Act for such tax year; and

(cid:11)b) shall in no case exceed the profits and gains of such undertaking

or unit or enterprise or eligible business, as the case may be(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 159 (cid:11)5) Deduction under the provisions of Part C of this Chapter shall not be

allowed to an assessee, who fails to—

(cid:11)a) furnish a return of income on or before the due date specified under

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1); or

(cid:11)b) make a claim of deduction in a (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:17)

(cid:11)6) For the purposes of any deduction under this Chapter, irrespective of anything to the contrary contained in Part C of this Chapter, if any goods or services held for the purposes of––

(cid:11)a) the undertaking, unit, enterprise or eligible business carried on by the

assessee are transferred to any other business carried on by the assessee; or

(cid:11)b) any other business carried on by the assessee are transferred to the

undertaking or unit or enterprise or eligible business of the assessee,

and the consideration, if any, for such transfer as recorded in the accounts of the undertaking or unit or enterprise or eligible business does not correspond to the market value of such goods or services as on the date of transfer, then the profits and gains of such undertaking or unit or enterprise or eligible business carried on by the assessee shall be computed as if the transfer, (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b), had been made at the market value of such goods or serv(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)7) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), "market value",—

(cid:11)a) in relation to any goods or services sold or supplied, means the price that such goods or services would fetch if these were sold by the undertaking or unit or enterprise or eligible business in the open market, subject to statutory or regulatory restrictions, if any;

(cid:11)b) in relation to any goods or services acquired, means the price that such goods or services would cost if these were acquired by the undertaking or unit or enterprise or eligible business from the open market, subject to statutory or regulatory restrictions, if any; and

(cid:11)c) in relation to any goods or services sold, supplied or acquired, means the arm's length price of such goods or services (cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:22)(cid:11)a), if it is a specified domestic transaction referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:23)(cid:17)

(cid:11)8) Where a deduction under Part C of this Chapter, is claimed and allowed in respect of profits of a specified business as refer(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:25)(cid:11)11(cid:12)(cid:11)d) for any tax year, no deduction shall be allowed for such specified business under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:25)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)9) Where any deduction is required to be made or allowed under Part C of this Chapter, in respect of any income of the nature specified in that section and included in the gross total income of the assessee, then, irrespective of anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed under the provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:72)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) to be the amount of income of that nature which is derived or received by the assessee and which is included in his gross total i(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)10) For the purposes of this Chapter, the expression "gross total income" means the total income computed as per the provisions of this Act, before making (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

B.—Deductions in respect of certain payments

Deduction for life insurance premia, deferred annuity, contributions to provident fund, (cid:72)(cid:87)(cid:70)(cid:17)(cid:3) 123(cid:17) An individual or a Hindu undivided family, shall be allowed a deduction of the whole of the amount paid or deposited in the tax year, being the aggregate of the sums enumerated in Schedule XV, (cid:68)(cid:86)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:3423)(cid:3)(cid:20)(cid:24)(cid:19)(cid:19)(cid:19)(cid:19), while computing the total income for that year, subject to the conditions specified (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)160 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 160 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 124(cid:17) (cid:11)1) Where in the case of an assessee, being an individual employed by any employer, if the employer makes any contribution in his account under a pension scheme notified by the Central Government, the assessee shall be allowed a deduction in the computation of his total income, of the whole of the amount contributed by such employer as does not exceed—

(cid:11)a) 14%, where such contribution is made by the employer being the

Deduction in respect of employer and assessee contribution to pension scheme of Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Central Government or the State Government; and

(cid:11)b) 10%, where such contribution is made by an employer other than

(cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),

(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) Where the total income of the assessee is chargeable to tax under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:21)(cid:11)1), the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall have effect as if for "10%" (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of that sub-section, "14%" had been substituted.

(cid:11)3) An assessee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or any other assessee, being an individual, shall be allowed a deduction (cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:3423)(cid:24)(cid:19)(cid:19)(cid:19)(cid:19)(cid:15)(cid:3)in computation of his total income of the whole of the amount paid or deposited in the tax year by such individual in his account under a pension scheme notified or as may be notified by the Central Government(cid:17)

(cid:11)4) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall also be allowed where any payment or deposit is made to the account of a minor under the said pension scheme, by the assessee, being the parent or guardian of such minor, subject to the condition that the aggregate amount of deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) and this sub-section shall not exceed (cid:3423)50000(cid:17)

(cid:11)5) No deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4) shall be allowed in respect of the

amount on which a deduction has been claimed and allowed under section 123(cid:17)

(cid:11)6) Any amount standing to the credit of the assessee or a minor, in his

account or the account of a minor, as the case may be, referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3) (cid:11)3(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:20)(cid:11)y) of Schedule XV, in respect of which a deduction has been allowed together with the amount accrued thereon, received by the assessee or his nominee, in whole or in part, in any tax year,—

(cid:11)a) on account of closure or his opting out of the pension scheme

referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3); or

(cid:11)b) as pension received from the annuity plan purchased or taken on

such closure or opting out,

(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b) shall be deemed to be the income of the individual or his nominee, in the tax year in which such amount is received, and shall (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)7) The amount received by the nominee, on the death of the assessee, under the circumstances referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:11)a), shall not be deemed to be the (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:72)(cid:72)(cid:17)

(cid:11)8) The amount received by a person, being the parent or guardian or nominee of a minor on account of closure of the pension scheme, due to the death of the minor, referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)9) For the purposes of this section, the assessee shall not be deemed to have received any amount in the tax year, if such amount is used for purchasing an (cid:68)(cid:81)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)10) Where any amount paid or deposited by the assessee has been allowed as a deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), no deduction with reference to such amount (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:22)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)11) Any amount standing to the credit of the assessee, being a subscriber to Unified Pension Scheme, in his account referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3), and (cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:20)(cid:11)y) of Schedule XV, in respect of which a deduction has been allowed together with the amount accrued thereon, received by the assessee or his nominee, in whole or in part, in any tax year on account of his superannuation or voluntary(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 161 (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:24)(cid:25)(cid:11)(cid:77)(cid:12)(cid:3) (cid:11)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:38)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) 1965), the whole of the amount shall be deemed to be the income of the assessee or his nominee, as the case may be, in the tax year in which such amount is received, (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)12) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11), the assessee shall be deemed not to have received any amount in the tax year if such amount is transferred to pool corpus from individual corpus on account of his superannuation or voluntary (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:24)(cid:25)(cid:11)(cid:77)(cid:12)(cid:3)(cid:11)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:11)(cid:38)(cid:79)(cid:68)(cid:86)(cid:86)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)n, Control and Appeal) (cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:24)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)13) For the purposes of this section,––

(cid:11)a) "pool corpus" and "individual corpus" shall have the same meaning as in Notificati(cid:82)(cid:81)(cid:3) (cid:41)(cid:17)(cid:3) N(cid:82)(cid:17) FX-1/3/2024-PR of the Department of Financial Services, dated the 24t(cid:75)(cid:3)(cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:11)b)(cid:3)"salary" includes dearness allowance, if the terms of employment(cid:3)

so provide, but excludes all other allowances and (cid:83)(cid:72)(cid:85)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:72)(cid:86)(cid:17)

Deduction in respect of contribution to Agnipath (cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17) 125(cid:17)(cid:3)(cid:11)1) An assessee, being an individual who has enrolled in the Agnipath Scheme and subscribes to the Agniveer Corpus Fund on or after the 1st November, 2022, shall be allowed a deduction in the computation of his total income, of the whole of the amount paid or deposited i(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) Where the Central Government makes any contribution to the account of an assessee in the Fund referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the assessee shall be allowed a deduction in the computation of his total income of the whole of the (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3) For the purposes of this section,—

(cid:11)a) "Agnipath Scheme" means the scheme for enrolment in the Indian Armed Forces introduced vide (cid:79)(cid:72)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:11)(cid:21)(cid:22)(cid:12)(cid:21)(cid:19)(cid:21)(cid:21)(cid:18)(cid:39)(cid:11)(cid:51)(cid:68)(cid:92)(cid:18)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:12)(cid:15)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) 29th December, 2022, of the Government of India in the Ministry of Defence;

(cid:11)b) "Agniveer Corpus Fund" means a fund in which consolidated contributions of all the Agniveers and matching contributions of the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:86)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:17)

Deduction in respect of health insurance (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:68)(cid:17) 126(cid:17) (cid:11)1) An assessee, being an individual or a Hindu undivided family, shall be allowed a deduction of a sum as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2) to (cid:11)8), payment of which is made by any mode as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9), out of his income (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) In the case of an assessee, being an individual, the sum referred to in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be the aggregate of the whole of the amount paid—

(cid:11)a(cid:12) (cid:87)(cid:82)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:78)(cid:72)(cid:72)(cid:83)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82) as health insurance) of the assessee or his family, or any contributions made to the Central Government Health Scheme or such other scheme, as may be notified by the Central Government in this behalf, or any payment made for preventive health check-up of the assessee or his family, up to (cid:3423)25000 in aggregate;

(cid:11)b) to effect or to keep in force the health insurance, or any payment made for preventive health check-up, for the parent or parents of the assessee, up to (cid:3423)25000 in aggregate;

(cid:11)c) on account of medical expenditure incurred on the health of the

assessee or any member of his family, up to (cid:3423)50000 in aggregate; and

(cid:11)d) on account of medical expenditure incurred on the health of any

parent of the assessee, up to (cid:3423)50000 (cid:76)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:11)3) The deduction in respect of amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a) or (cid:11)2(cid:12)(cid:11)b), which are paid on account of preventive health check-up, shall be allowed up to (cid:3423) 5000 (cid:76)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:17)162 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 162 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) The amount of sum referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall not exceed (cid:3423) 50000 in aggregate of the sum specified under sub-section (cid:11)2(cid:12)(cid:11)a) and (cid:11)c) or aggregate of the sum specified under sub-section (cid:11)2(cid:12)(cid:11)b) and (cid:11)d(cid:12)(cid:17)

(cid:11)5) In the case of an assessee, being a Hindu undivided family, the sum referred

to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be the aggregate of the whole of the amount paid––

(cid:11)a) to effect or keep in force an insurance on the health of any member

of such Hindu undivided family, up to (cid:3423)25000 in the aggregate; and

(cid:11)b) on account of medical expenditure incurred on the health of any

member of such Hindu undivided family, up to (cid:3423)50000 (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)6) The amount of sum under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall not exceed (cid:3423)50000 in the

aggregate of the sum specified under sub-section (cid:11)5)(cid:11)a) and (cid:11)b)(cid:17)

(cid:11)7) For the purposes of this section, where the amount is paid on account of

medical expenditure incurred on the health of a senior citizen under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5(cid:12)(cid:11)b), deduction shall be allowed, if no amount has been (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:78)(cid:72)(cid:72)(cid:83)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)8) Where the sum specified in sub-section (cid:11)2)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b) or (cid:11)5)(cid:11)a) is paid to effect

or keep in force the health insurance of any person specified therein, and—

(cid:11)a) such person is a senior citizen, the amount of sum as provided in

such clauses, shall be substituted with (cid:3423)50000 for (cid:3423)25000; and

(cid:11)b) such sum is paid in lump sum in the tax year for more than a year, a deduction shall be allowed for each of the relevant tax year equal to the (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:73)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)9) For the purposes of deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the payment shall

be made by any mode,—

(cid:11)a) including cash, in respect of any sum paid on account of preventive

health check-up; or

(cid:11)b) o(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:17)

(cid:11)10) For the purposes of this section,—

(cid:11)a) "appropriate fraction" means the fraction where the numerator is

one, and the denominator is the total number of relevant tax years;

(cid:11)b) "family" means the spouse and dependant children of the

assessee;

(cid:11)c) "relevant tax year" means the tax year beginning with the tax year in which such lump sum amount is paid and the subsequent tax year or years during which the health insuranc(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)11) The health insurance referred to in this section shall be as per the

scheme made in this behalf by—

(cid:24)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17) (cid:11)a) the General Insurance Corporation of India formed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:37)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:11)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)ct, 1972 and approved by the Central Government in this behalf; or

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)b) any other insurer and approved by the Insurance Regulatory and (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the Insurance (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

127(cid:17) (cid:11)1) An assessee being an individual or a Hindu undivided family, who is a resident in India, shall be allowed a deduction up to (cid:3423) 75000 from his gross total income of a tax year, subject to the provisions of this section, if during that year he has––

(cid:11)a(cid:12) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:88)(cid:85)(cid:86)(cid:76)(cid:81)(cid:74)(cid:12)(cid:15) training and rehabilitation of a dependant, being a person with disability; or

Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 163 (cid:11)b) paid or deposited any amount under a scheme framed by the Life Insurance Corporation or any other insurer or the Administrator, or the specified company, for the maintenance of a dependant, being a person with disability, subject to the conditions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and approved by the Board in this beh(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)b) shall be allowed only if the

following conditions are fulfilled:––

(cid:11)a) the scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b) provides for payment of an annuity or lump sum amount for the benefit of a dependant, being a person with disability––

(cid:11)i) on the death of the individual or the member of the Hindu

undivided family, in whose name the scheme was subscribed; or

(cid:11)ii) on attaining the age of sixty years or more by such individual or the member of the Hindu undivided family, and the payment or deposit to such scheme has been discontinued;

(cid:11)b) the assessee nominates the dependant, being a person with disability or any other person or a trust to receive the payments on behalf of (cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:83)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:17)

(cid:11)3) If the dependant as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is a person with severe disability, the amount of deduction as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be substituted with "(cid:3423) 125000" for "(cid:3423) 75000"(cid:17)

(cid:11)4) In the event of death of the dependant, being a person with disability,

before the individual or the member of the Hindu undivided family mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the amount paid or deposited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)b) shall be deemed to be the income of the assessee of the tax year in which it is received and (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)5) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall not apply to the amount received by the dependant, being a person with disability, before his death, as an annuity or lump sum by application of the condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a(cid:12)(cid:11)ii(cid:12)(cid:17)(cid:3)

(cid:11)6) The assessee claiming deduction under this section, shall furnish a copy of the medical certificate issued by the medical authority in such form and manner as may be prescribed, along with the return of income under section 263 for the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:17)

(cid:11)7) If the certificate referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), specifies that the condition of disability requires reassessment of its extent after a period stipulated in it, the deduction under this section shall not be allowed for any tax year succeeding the tax year in which the said certificate expires, unless a new certificate is obtained from the medical authority in such form and manner as may be prescribed, and a (cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:17)

(cid:11)8) The dependant mentioned in this section shall not include a person who has claimed deduction under section 154 in computing his total income for the tax yea(cid:85)(cid:17)

(cid:11)9) For the purposes of this section,—

(cid:11)a) "Administrator" (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a)

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:30)

(cid:11)b) "dependant" means—

(cid:11)i) in the case of an individual, the spouse, children, parents,

brothers and sisters of the individual or any of them;

164 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 164 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)ii) in the case of a Hindu undivided family, a member of the

Hindu undivided family,

dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance;

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)c) "disability" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:39)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:40)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:50)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) of Rights and Full Participation) Act, 1995 and includes "autism", "cerebral palsy" and "multiple disability" respectively referred to in section 2(a(cid:12)(cid:15)(cid:3)(cid:11)c) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)h) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;

(cid:11)d) "Life Insurance Corporation" means the Life Insurance

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) Corporation of India established under the Life Insurance Corporation Act, 1956;

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)e) "medical authority" means the medical authority as referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)p(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:39)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:40)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3) (cid:50)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) Protection of Rights and Full Participation) Act, 1995 or such other medical authority as may, by notification, be specified by the Central Government for certifying "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" respectively referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)h(cid:12)(cid:15)(cid:3)(cid:11)j(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)f) "person with disability" means a person as referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)t(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:39)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:40)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:50)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)on (cid:82)(cid:73)(cid:3)(cid:53)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:41)(cid:88)(cid:79)(cid:79)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:24)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)j) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;

(cid:11)g) "person with severe disability" means—

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17) (cid:11)i) a person with 80% or more of one or more disabilities, as (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:25)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:39)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:40)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3) Opportunities, Protection of Rights and Full Participation) Act, 1995; or

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)ii) a person with severe disability referred to i(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17) (cid:11)h) "specified company" means a company as referred to (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

Deduction in respect of medical (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

128(cid:17) (cid:11)1) An assessee who is resident in India, shall be allowed a deduction of the amount actually paid during the tax year or a sum of (cid:3423) 40000, whichever is less, from income chargeable to tax of that tax year, for the medical treatment of such disease or ailment as may be prescribed—

(cid:11)a) for himself or a dependant, in case the assessee is an individual; or

(cid:11)b) for any member of a Hindu undivided family, in case the assessee

(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:17)

(cid:11)2) A deduction shall be allowed under this section only if the assessee obtains the prescription for the medical treatment from a neurologist, oncologist, urologist, haematologist, immunologist, or any other specialist, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 165 (cid:11)3) The deduction under this section shall be reduced by any amount received under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person as referred to in sub-section (cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:17)

(cid:11)4) If the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is senior citizen, the amount of deduction as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be substituted with "(cid:3423) 100000" for "(cid:3423)40000"(cid:17)

(cid:11)5) For the purposes of this section,––

(cid:11)a) "dependant" shall have the meaning as assigned to it in

section 127(cid:11)9);

(cid:11)b) "insurer" shall have the meaning assigned to it in section 2(9) of

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

Deduction in respect of interest on loan taken for higher (cid:72)(cid:71)(cid:88)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 129(cid:17) (cid:11)1) An assessee, being an individual, shall be allowed a deduction of amount paid as interest during a tax year, subject to the provisions of this section, on a loan taken by him from any financial institution or any approved charitable institution, if the––

(cid:11)a) loan taken is for the purpose of pursuing higher education of

himself or his relative; and

(cid:11)b(cid:12) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)2) The deduction referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be allowed in computing the total income in respect of the initial tax year and seven tax years immediately succeeding the initial tax year, or until the interest referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

(cid:11)3) For the purposes of this section,—

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) "approved charitable institution" means a registered non-profit organisation where it was approved earlier under the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)23C) of the Income-tax Act, 1961, or an institution referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:42)(cid:11)2(cid:12)(cid:11)a) of the said Act;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)b) "financial institution" means a banking company to which the (cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:23)(cid:28)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:3) (cid:82)(cid:85)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) institution referred to in section 51 of that Act) or any other financial institution which the Central Government may, by notification, specify;

(cid:11)c) "higher education" means any course of study pursued after passing the Senior Secondary Examination or its equivalent from a school, board, or University recognised by the Central Government or State Government, local authority, or by any authority authorised by the Central Government or State Government or local authority to do so;

(cid:11)d) "initial tax year" means the tax year in which the assessee starts

paying the interest on the loan;

(cid:11)e) "relative", in relation to an individual, means the spouse and children of that individual, or the student for whom the individual is the (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:76)(cid:68)(cid:81)(cid:17)

130(cid:17) (cid:11)1) An assessee, being an individual, shall be allowed a deduction of interest payable on loan taken by him from any financial institution for the purpose of acquisition of a residential house property as per the provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Deduction in respect of interest on loan taken for residential house (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17) (cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not exceed (cid:3423) 50000 and shall be allowed in computing the total income of the individual for the tax year (cid:69)(cid:72)(cid:74)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)166 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 166 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be subject to the following

conditions:—

(cid:11)a) the loan has been sanctioned by the financial institution during the period beginning on the 1st April, 2016 and ending on the 31st March, 2017;

(cid:11)b) the amount of loan sanctioned for acquisition of the residential

house property does not exceed thirty-five lakh rupees;

(cid:11)c) the value of residential house property does not exceed fifty lakh

rupees; and

(cid:11)d) the assessee does not own any residential house property on the

(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:17)

(cid:11)4) Where a deduction under this section is allowed for any interest referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), deduction shall not be allowed in respect of such interest (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:11)a) "financial institution" means a banking company to which the Banking Regulation Act, 1949 applies, or any bank or banking institution referred to in section 51 of that Act or a housing finance company;

(cid:11)b) "housing finance company" means a public company formed or registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India (cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

Deduction in respect of interest on loan taken for certain (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)

131(cid:17) (cid:11)1) An assessee, being an individual not eligible to claim deduction under section 130, shall be allowed a deduction of interest payable on loan taken by him from any financial institution for the purpose of acquisition of a residential house property, subject to a maximum limit of (cid:3423)150000 in a tax year and on fulfilment of conditions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), for the tax year beginning on (cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)2) The conditions referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be the following:—

(cid:11)a) the loan has been sanctioned by the financial institution during

the period beginning on the 1st April, 2019 and ending on the 31st March, 2022;

(cid:11)b) the stamp duty value of residential house property does not exceed

forty-five lakh rupees; and

(cid:11)c) the assessee does not own any residential house property on the

(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:17)

(cid:11)3) Where a deduction under this section is allowed for any interest referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), deduction shall not be allowed in respect of such interest (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) For the purposes of this section, the expression "financial institution"

shall have the meaning assigned to it in section 130(cid:11)5(cid:12)(cid:11)a)(cid:17)

132(cid:17) (cid:11)1) An assessee, being an individual, shall be allowed a deduction of interest payable on loan taken by him from any financial institution for the purpose of purchase of an electric vehicle, as per (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Deduction in respect of purchase of (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:3)(cid:89)(cid:72)(cid:75)(cid:76)(cid:70)(cid:79)(cid:72)(cid:17)

(cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be subject to the condition that the loan has been sanctioned by the financial institution during the period beginning on the 1st April, 2019 and ending on th(cid:72)(cid:3)(cid:22)(cid:20)(cid:86)(cid:87)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 167 (cid:11)3) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not exceed (cid:3423) 150000 and shall be allowed in computing the total income of the individual for the tax year beginning on the 1st April, 2019 and subsequent (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)4) Where a deduction under this section is allowed for any interest referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), deduction shall not be allowed in respect of such interest (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "electric vehicle" means a vehicle powered exclusively by an electric motor, whose traction energy is supplied exclusively by traction battery installed in the vehicle and has such electric regenerative braking system, which during braking provides for the conversion of vehicle kinetic energy into electrical energy;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)b) "financial institution" means a banking company to which the Banking Regulation Act, 1949 applies, or any bank or banking institution referred to in section 51 of that Act and includes a non-banking (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

133(cid:17) (cid:11)1) In computing the total income of an assessee, there shall be

deducted, as per and subject to the provisions of this section,—

(cid:11)a) the whole of the aggregate of the sum or the sums paid by the

assessee, in the tax year as donations to––

Deduction in respect of donations to certain funds, charitable (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:11)i) the National Defence Fund set up by the Central

Government; or

(cid:11)ii) the Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations (cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:11)(cid:51)(cid:48)(cid:3)(cid:38)(cid:36)(cid:53)(cid:40)(cid:54)(cid:3)(cid:41)(cid:56)(cid:49)(cid:39)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)iii) the Prime Minister's Armenia Earthquake Relief Fund; or

(cid:11)iv(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:73)(cid:85)(cid:76)(cid:70)(cid:68)(cid:3)(cid:11)(cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)utions-India) Fund; or

(cid:11)v) the National Children's Fund; or

(cid:11)vi) the National Foundation for Communal Harmony; or

(cid:11)vii) a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or

(cid:11)viii) any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or

(cid:11)ix) any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for improving primary education in villages and towns having a population up to one lakh according to the last census of which figures are published before the first day of the relevant tax year, in such district and for literacy and post-literacy activities; or

(cid:11)x) the National Blood Transfusion Council or any State Blood Transfusion Council which has its sole object the control, supervision, regulation or encouragement in India of the services related to operation and requirements of blood banks; or

(cid:11)xi) any fund set up by a State Government to provide medical

relief to the poor; or168 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 168 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)xii) the Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants; or

(cid:11)xiii) the Andhra Pradesh Chief Minister's Cyclone Relief

Fund, 1996; or

(cid:11)xiv) the National Illness Assistance Fund; or

(cid:11)xv) the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund, if the fund meets all the following conditions:––

(cid:11)A) it is the only fund of its kind established in the State or

the Union territory;

(cid:11)B) it is under the overall control of the Chief Secretary or the Department of Finance of the respective State or the Union territory;

(cid:11)C) it is administered in a manner specified by the State

Government or the Lieutenant Governor; or

(cid:11)xvi) the National Sports Development Fund set up by the

Central Government; or

(cid:11)xvii) the National Cultural Fund set up by the Central

Government; or

(cid:11)xviii) the Fund for Technology Development and Application

set up by the Central Government; or

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)xix) the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)1) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; or

18 of (cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)xx) the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under section 135(cid:11)5) of the Companies Act, 2013; or

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)xxi) the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sec(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:24)(cid:11)5) of the Companies Act, 2013; or

(cid:25)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:24)(cid:17) (cid:11)xxii) the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985; or

(cid:11)xxiii) the Government or to any such local authority, institution or association as may be approved in this behalf by the Central Government, to be utilised for the purpose of promoting family planning; or

(cid:11)xxiv) the Indian Olympic Association or any other association or institution established in India, as the Central Government may, having regard to the guidelines issued in this behalf, by notification, specify for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India, by an assessee being a company;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 169

(cid:11)b) an amount equal to 50% of the aggregate of the sums paid as

donation by an assessee during the tax year to––

(cid:11)i) the Prime Minister's Drought Relief Fund;

(cid:11)ii) any fund or any institution to which this section applies, if:—

(cid:11)A) it is established in India for a charitable purpose; and

(cid:11)B) it is a registered non-profit organisation or an institution or fund mentioned (cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:3) and approved under section 354;

(cid:11)iii) the Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning;

(cid:11)iv) an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;

(cid:11)v) a corporation established by the Central Government or any State Government for promoting the interests of the members of such minority community, as may be notified by the Central Government;

(cid:11)vi) any entity, for the renovation or repair of any temple, mosque, gurudwara, church or other place which is notified by the Central Government to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout (cid:68)(cid:81)(cid:92)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

(cid:11)2) Where the aggregate of the sums referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)xxiii) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)xxiv), and sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:11)ii(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)vi) exceeds 10% of the adjusted gross total income, then the amount in excess of 10% of the adjusted gross total income shall be ignored for the purpose of computing the aggregate of the sums in respect of which deduction is to be allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)3) Where deduction under this section is claimed and allowed for any tax year in respect of any sum specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the sum in respect of which deduction is so allowed shall not qualify for deduction under any other provision (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) The deduction under this section shall be allowed only for donation made

(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:17)(cid:3)

(cid:11)5) Any deduction for a donation over (cid:3423) 2000 shall be allowed only if the

(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:75)(cid:17)(cid:3)

(cid:11)6) Any claim of deduction by the assessee in his return of income filed for

any tax year in case of a donation made to an institution or fund referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:11)ii), shall be allowed––

(cid:11)a) only on the basis of the information relating to such donation furnished by such institution or fund to the prescribed authority or person authorised by such authority; and

(cid:11)b) subject to verification as per the risk management strategy

(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

(cid:11)7) For the purposes of this section,––170 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 170 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) "adjusted gross total income" means gross total income as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter;

(cid:11)b) "charitable purpose" does not include any purpose the whole or

substantially the whole of which is of a religious nature;

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17) (cid:11)c) "National Blood Transfusion Council" means a society registered under the Societies Registration Act, 1860 and has an officer of the rank of an Additional Secretary to the Government of India or higher to deal with the AIDS Control Project as its Chairman;

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17) (cid:11)d) "State Blood Transfusion Council" means a society registered, in consultation with the National Blood Transfusion Council, under the Societies Registration Act, 1860 or under any law corresponding to that Act in force in any part of India and has a Secretary to the Government of that State dealing with the Department of Health, as its Chairman;

(cid:11)e) an association or institution having as its object the control, supervision, regulation or encouragement in India of such games or sports as may be notified by the Central Government, shall be deemed to be an institution established in India for a charitabl(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)(cid:3)

Deductions in respect of rents (cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

134(cid:17) (cid:11)1) In computing the total income of an assessee, subject to other provisions of this section, there shall be deducted any expenditure incurred by him (cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) furnished or unfurnished accommodation occupied by him for the purposes of his (cid:82)(cid:90)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be allowable on payment of such rent exceeding 10% of his total income, subject to a maximum of (cid:3423) 5000 per (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:24)(cid:8)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)3) For the purposes of deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), such other conditions or limitations having regard to the area or place in which such accommodation is situated and other relevant consideration, as may be prescribed, (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)4) No deduction under this section shall be allowed to an assessee in any

case, where—

(cid:11)a) any residential accommodation is—

(cid:11)i) owned by the assessee or by his spouse or minor child or, where such assessee is a member of a Hindu undivided family, by such family at the place where he ordinarily resides or performs duties of his office or employment or carries on his business or profession; or

(cid:11)ii) owned by the assessee at any other place, being accommodation in the occupation of the assessee, the value of which is to be determin(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:11)6(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)7(cid:12)(cid:11)a); or

(cid:11)b) the assessee has any income falling in Schedule III

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29) (cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:20)(cid:12)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section, the expressions "10% of his total income" and "25% of his total income" shall mean 10% or 25%, as the case may be, of the total income of the assessee before allowing deduction for any (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 171 135(cid:17) (cid:11)1) In computing the total income of an assessee, there shall be deducted, as per the provisions of this section, any sum paid by the assessee in the tax year to,––

Deduction in respect of certain donations for scientific research or rural (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3) (cid:11)a) a research association which has as its object the undertaking of scientific research, or a University, college or other institution approved for (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:11)i) to be used for scientific research;

(cid:11)b) a research association which has as its object the undertaking of research in social science or statistical research, or a University, college or other institution approved for the purposes of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:11)ii) to be used for research in social science or statistical research;

(cid:11)2) Deduction for contributions made as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall not be

allowed, if—

(cid:11)a) the gross total income of the assessee includes income which is chargeable under the head "Profits and gains of business or profession"; or

(cid:11)b) the contribution is made in cash exceeding (cid:3423) 2000(cid:17)

(cid:11)3) Deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b) shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, approval to such association, University, college, other institution referred therein (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:17)(cid:3)

(cid:11)4) The claim of the assessee for a deduction in respect of any sum referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in the return of income for any tax year filed by him, shall be allowed on the basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such authority, subject to verification as per the risk management strategy formulated by the (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

(cid:11)5) Where a deduction for any tax year has been claimed and allowed in respect of any payment of the nature referred to in this section, no deduction in respect of such payment shall be allowed under any other provision of this Act in (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)

136(cid:17) (cid:11)1) An assessee, being an Indian company, shall be allowed a deduction for the amount contributed by it, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the People (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)(cid:3)

Deduction in respect of contributions given by companies to (cid:83)(cid:82)(cid:79)(cid:76)(cid:87)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)2) For the purposes of this section, the term "contribute", with its grammatical variations and cognate expressions shall have the same meaning as assigned to it in section 182 of the C(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

Deduction in respect of contributions given by any person to (cid:83)(cid:82)(cid:79)(cid:76)(cid:87)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) (cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:17)

137(cid:17) (cid:36)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79) person wholly or partly funded by the Government), shall be allowed a deduction for the amount contributed by him, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the (cid:51)(cid:72)(cid:82)(cid:83)(cid:79)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:20)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

C.—Deductions in respect of certain incomes

138(cid:17) (cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in section 80-IA of the Income-tax Act, 1961; and

Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, (cid:72)(cid:87)(cid:70)(cid:17)172 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 172 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) such assessee is eligible to claim a deduction from the profits and gains derived from such business for such tax year under the provisions of the said section, as if the said Act had not been repealed,

there shall be allowed, in computing the total income of the assessee, a deduction from the profits and gains derived from such business, subject to the conditions that—

(cid:11)i) the amount of deduction is calculated as per the provisions of

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) section 80-IA of the Income-tax Act,1961; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)ii) the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 80-IA of the Income-tax (cid:36)(cid:70)(cid:87)(cid:15)(cid:20)(cid:28)(cid:25)(cid:20)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)

139(cid:17) (cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)any tax year, where––

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)a) the gross total income of an assessee, being a Developer, includes any profits and gains derived by an undertaking or an enterprise from any business of developing a Special Economic Zone, notified on or after the 1st April, 2005 under the Special Economic Zones Act, 2005 referred to in section 80-IAB of the Income-tax Act, 1961; and

Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special (cid:40)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:61)(cid:82)(cid:81)(cid:72)(cid:17)

(cid:11)b) such assessee is eligible to claim a deduction from the profits and gains derived from such business for such tax year under the provisions of the said section, as if the said Act had not been repealed,

there shall be allowed, in computing the total income of the assessee, a deduction from the profits and gains derived from such business, subject to the conditions that—

(cid:11)i) the amount of deduction is calculated as per the provisions of

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) section 80-IAB of the Income-tax Act, 1961; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)ii) the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 80-IAB of the Income-tax Act, 1961, as (cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)

Special provision in respect of specified (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

140(cid:17) (cid:11)1) Where the gross total income of an assessee, being an eligible start-up, includes any profits and gains derived from eligible business, there shall, as per and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to 100% of the profits (cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)2) The deduction specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) may, at the option of the assessee, be claimed by him for any three consecutive tax years out of ten years beginning from the year in which the eligible start-(cid:88)(cid:83)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)3) This section applies to a start-up which fulfils the following

conditions:—

(cid:11)a) it is not formed by splitting up, or the reconstruction, of a business

already in existence;

(cid:11)b) it is not formed by the transfer to a new business of machinery or

(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)

(cid:11)4) Where the business of any undertaking carried on in India is discontinued in any tax year by reason of extensive damage to, or destruction of, any building, machinery, plant or furniture owned by the assessee and used for the purposes of such business as a direct result of—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 173

(cid:11)a) flood, typhoon, hurricane, cyclone, earthquake or other convulsion

of nature; or

(cid:11)b) riot or civil disturbance; or

(cid:11)c) accidental fire or explosion; or

(cid:11)d) action by an enemy or action taken in combating an enemy

(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:68)(cid:85)(cid:12)(cid:15)

and thereafter, at any time before the expiry of three years from the end of such tax year, the business of such undertaking is re-established, re-constructed or revived by the assessee, the condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a) shall not apply to such undertaking which is so re-(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:15)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:11)b), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if all the following conditions are fulfilled:—

(cid:11)a) such machinery or plant was not, at any time previous to the date

of the installation by the assessee, used in India;

(cid:11)b) such machinery or plant is imported into India; and

(cid:11)c) no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)6) Where in the case of a start-up, any machinery or plant or any part thereof previously used for any purpose is transferred to a new business and the total value of the machinery or plant or part so transferred does not exceed 20% of the total value of the machinery or plant used in the business, then, for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)b), the condition specified therein shall be deemed to have been (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)

(cid:11)7) Irrespective of anything contained in any other provision of this Act, the profits and gains of an eligible business to which the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) apply shall, for the purposes of determining the quantum of deduction under that sub-section for the tax year immediately succeeding the initial tax year or any subsequent tax year, be computed as if such eligible business was the only source of income of the assessee during the initial tax year and to every subsequent tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)8) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) from profits and gains derived from an eligible business shall not be admissible unless the accounts of the eligible business for the tax year for which the deduction is claimed have been audited by an accountant, before the specified date referred to in section 63 and the assessee furnishes by that date the report of such audit in the prescribed form duly signed (cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:17)

(cid:11)9) In a case where, any goods or services held—

(cid:11)i) for the purposes of the eligible business are transferred to any other

business carried on by the assessee; or

(cid:11)ii) for the purposes of any other business carried on by the assessee

are transferred to the eligible business,174 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 174 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 and, in either case, the consideration, if any, for such transfer as recorded in the accounts of the eligible business does not correspond to the market value of such goods or services as on the date of the transfer, then, for the purposes of the deduction under this section, the profits and gains of such eligible business shall be computed as if the transfer, in either case, had been made at the market value (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)(cid:3)

(cid:11)10) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9), where, in the opinion of the Assessing Officer, the computation of the profits and gains of the eligible business in the manner hereinbefore specified presents exceptional difficulties, the Assessing Officer may compute such profits and gains on such reasonable basis (cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)11) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9), "market value", in relation to any

goods or services, means—

(cid:11)i) the price that such goods or services would ordinarily fetch in the

open market; or

(cid:11)ii) the arm's length price as (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:26)(cid:22)(cid:11)a), where the transfer of such goods or services is a specified domestic transaction referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:23)(cid:17)

(cid:11)12) Where any amount of profits and gains of an undertaking or of an enterprise in the case of an assessee is claimed and allowed under this section for any tax year, deduction to the extent of such profits and gains shall not be allowed under any other provisions of Part C of this Chapter and shall in no case exceed the profits and gains of such eligible business of undertaking or enterprise, as the (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)13) Where it appears to the Assessing Officer that owing to the close connection between the assessee carrying on the eligible business to which this section applies and any other person, or for any other reason, the course of business between them is so arranged that the business transacted between them produces to the assessee more than the ordinary profits which might be expected to arise in such eligible business, the Assessing Officer shall, in computing the profits and gains of such eligible business for the purposes of the deduction under this section, take the amount of profits as may be reasonably deemed to have (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:85)(cid:82)(cid:80)(cid:17)

(cid:11)14) Where the arrangement as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)13) involves a specified domestic transaction referred to in section 164, the amount of profits from such transaction shall be determined having regard to arm's length price as (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:20)(cid:26)(cid:22)(cid:11)a(cid:12)(cid:17)

(cid:11)15) The Central Government may, after making such inquiry as it may think fit, direct, by notification, that the exemption conferred by this section shall not apply to any class of industrial undertaking or enterprise with effect from such (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)16) For the purposes of this section,––

(cid:11)a) "eligible business" means a business carried out by an eligible start-up engaged in innovation, development or improvement of products or processes or services or a scalable business model with a high potential of employment generation or wealth creation;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 175

(cid:11)b) "eligible start-up" means a company or a limited liability partnership engaged in eligible business which fulfils the following conditions:—

(cid:11)i) it is incorporated on or after the 1st April, 2016 but before the

1st April, 2030;

(cid:11)ii) the total turnover of its business does not exceed one hundred crore rupees in the tax year relevant to the tax year for which deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is claimed; and

(cid:11)iii) it holds a certificate of eligible business from the Inter-Ministerial Board of Certification as may be notified by the Central Government;

(cid:11)c) "limited liability partnership" means a partnership referred to in

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

section (cid:21)(cid:11)1(cid:12)(cid:11)n(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:27)(cid:17)

141(cid:17) (cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

Deduction in respect of profits and gains from certain industrial (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17) (cid:11)a) the gross total income of an assessee, includes any profits and gains derived from any business referred to in section 80-IB of the Income-tax Act, 1961; and

(cid:11)b) such assessee is eligible to claim a deduction from the profits and gains derived from such business for such tax year under the provisions of the said section, as if the said Act had not been repealed,

there shall be allowed, in computing the total income of the assessee, a deduction from the profits and gains derived from such business, subject to the conditions that—

(cid:11)i) the amount of deduction is calculated as per the provisions of

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

section 80-IB of the Income-tax Act, 1961; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 80-IB of the Income-tax Act, 1961, as (cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)

142(cid:17) (cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)––

Deductions in respect of profits and gains from housing projects(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) the gross total income of an assessee, includes any profits and gains derived from the business of developing and building housing projects or rental housing projects referred to in section 80-IBA of the Income-tax Act,1961; and

(cid:11)b) such assessee is eligible to claim a deduction from the profits and gains derived from such business for such tax year under the provisions of the said section, as if the said Act had not been repealed,

there shall be allowed, in computing the total income of the assessee, a deduction from the profits and gains derived from such business, subject to the conditions that—

(cid:11)i) the amount of deduction is calculated as per the provisions of

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

section 80-IBA of the Income-tax Act, 1961; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 80-IBA of the Income-tax Act, 1961, as (cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)176 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 176 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Special provisions in respect of certain undertakings in North-Eastern (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

143(cid:17) (cid:11)1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking, to which this section applies, from any business referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), there shall be allowed, in computing the total income of the assessee, a deduction of an amount equal to 100% of the profits and gains derived from such business for ten consecutive tax years commencing with the initial tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) This section applies to any undertaking which during the period beginning on the 1st April, 2007 and ending before the 1st April, 2017, has begun or begins, in any of the North-Eastern States,—

(cid:11)a) to manufacture or produce any eligible article or thing; or

(cid:11)b) to undertake substantial expansion to manufacture or produce any

eligible article or thing; or

(cid:11)c(cid:12) (cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)3) This section applies to any undertaking which fulfils all the following

conditions:—

(cid:11)a) it is not formed by splitting up, or the reconstruction, of a business already in existence (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:19)(cid:11)4), in the circumstances and within the period specified therein);

(cid:11)b) it is not formed by the transfer to a new business of machinery or

plant previously used for any purpose(cid:17)

(cid:11)4) For the purposes of sub-section (cid:11)3)(cid:11)b), the provisions of section 140(cid:11)5) and

(cid:11)6(cid:12) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)5) Irrespective of anything contained in any other provision of this Act, in computing the total income of the assessee, no deduction shall be allowed under any other section contained in this Chapter in relation to the profits and gains of (cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)6) Irrespective of anything contained in this Act, no deduction shall be allowed to any undertaking under this section, where the total period of deduction inclusive of the period of deduction under this section or under second proviso to section 80-(cid:44)(cid:37)(cid:11)4) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)7) The provisions contained in section (cid:20)(cid:23)(cid:19)(cid:11)7(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)15) shall, so far as may be,

(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)8) (cid:38)(cid:381)(cid:396)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:393)(cid:437)(cid:396)(cid:393)(cid:381)(cid:400)(cid:286)(cid:400)(cid:3)(cid:381)(cid:296)(cid:3)this section,—

(cid:11)a) "eligible article or thing" means the article or thing other than the

following:—

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17) (cid:11)i) goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985, which pertains to tobacco and manufactured tobacco substitutes;

(cid:11)ii) pan masala as covered under Chapter 21 of the First Schedule

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17) to the Central Excise Tariff Act, 1985;

(cid:11)iii) plastic carry bags of less than twenty microns as specified by the Ministry of Environment and Forests vide notification numbers (cid:54)(cid:17)(cid:50)(cid:17)(cid:3)(cid:26)(cid:19)(cid:24)(cid:11)E(cid:12)(cid:15)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:21)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:83)(cid:87)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:17)(cid:50)(cid:17)(cid:3)(cid:25)(cid:28)(cid:27)(cid:11)E), dated the 17th June, 2003; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 177 (cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)

(cid:11)iv) goods falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985, produced by petroleum oil or gas refineries;

(cid:11)b) "eligible business" means the business of—

(cid:11)i(cid:12) (cid:75)(cid:82)(cid:87)(cid:72)(cid:79)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:86)(cid:87)(cid:68)(cid:85)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:92)(cid:12)(cid:30)

(cid:11)ii) adventure and leisure sports including ropeways;

(cid:11)iii) providing medical and health services in the nature of nursing

home with a minimum capacity of twenty-five beds;

(cid:11)iv) running an old-age home;

(cid:11)v) operating vocational training institute for hotel management, catering and food craft, entrepreneurship development, nursing and para-medical, civil aviation related training, fashion designing and industrial training;

(cid:11)vi) running information technology related training centre;

(cid:11)vii) manufacturing of information technology hardware; and

(cid:11)viii) bio-technology;

(cid:11)c) "initial tax year" means the tax year in which the undertaking begins to manufacture or produce articles or things, or completes substantial expansion;

(cid:11)d) "North-Eastern States" means the States of Arunachal Pradesh,

Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura;

(cid:11)e) "substantial expansion" means increase in the investment in the plant and machinery by at least 25% of the book value of plant and machinery (cid:11)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:17)

144(cid:17) (cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)year, where––

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)

Special provisions in respect of newly established Units in Special Economic (cid:61)(cid:82)(cid:81)(cid:72)(cid:86)(cid:17) (cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) in computing the total income of an assessee, being an entrepreneur (cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)j) of the Special Economic Zones Act, 2005, who begins to manufacture or produce articles or things or provide any services, as referred to in section 10AA of the Income-tax Act, 1961; and

(cid:11)b) such assessee is eligible to claim a deduction from the profits and gains derived from the export, of such articles or things or from services for such tax year under the provisions of the said section, if the said Act had not been repealed,

there shall be allowed, in computing the total income of the assessee, a deduction from the profits and gains derived from such business, subject to the conditions that—

(cid:11)i) the amount of deduction is calculated as per the provisions of

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

section 10AA of the Income-tax Act, 1961; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 10AA of the Income-tax Act, 1961, as if (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)178 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 178 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 145(cid:17) (cid:11)1) If the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for,—

(cid:11)a) generating power; or

Deduction for businesses engaged in collecting and processing of bio-degradable (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:17)

(cid:11)b) producing bio-fertilizers, bio-pesticides or other biological agents; or

(cid:11)c) producing bio-gas; or

(cid:11)d) making pellets or briquettes for fuel or organic manure,

there shall be allowed a deduction equal to the whole amount of such profits and gains for five consecutive tax years, beginning with the tax year in which such (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

Deduction in respect of additional employee cost(cid:17)

146(cid:17) (cid:11)1) Subject to the conditions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3), if the gross total income of an assessee, to whom section 63 applies, includes any profits and gains derived from business, a deduction of an amount equal to 30% of additional employee cost incurred in the course of such business in the tax year shall be allowed(cid:17)

(cid:11)2) The deduction referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be allowed for three (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:69)(cid:72)(cid:74)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)3) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not be allowed, if––

(cid:11)a) the business is formed by splitting up, or the reconstruction, of an

existing business; or

(cid:11)b) the business is acquired by the assessee through transfer from any

other person or as a result of any business reorganisation; or

(cid:11)c) the assessee does not furnish the report of an accountant, before the specified date as referred to in section 63, giving the particulars in the report, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) The condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a) shall not apply in respect of an undertaking which is formed as a result of the re-establishment, reconstruction or revival (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:19)(cid:11)4), in the circumstances and within the period specified in said (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:23)(cid:20)(cid:19)(cid:11)4(cid:12)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "additional employee cost" means—

(cid:11)i) the total emoluments paid or payable to additional employees

employed during the tax year; or

(cid:11)ii) emoluments paid or payable to employees employed during the

tax year, where that year is the first year of a new business,

and it shall be nil in the case of an existing business, if—

(cid:11)A) there is no increase in the number of employees from the total

number employed as on the last day of the preceding tax year; or

(cid:11)B) emoluments are paid otherwise than by an account payee cheque or account payee bank draft or by use of electronic clearing system through a bank account or through such other electronic mode, as may be prescribed;

(cid:11)b) "additional employee" means an employee who has been employed during the tax year and whose employment increases the total number of employees employed by the employer as on the last day of the preceding tax year, but does not include any employee—

(cid:11)i) whose total emoluments exceed (cid:3423) 25000 per month;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:26)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 179

(cid:11)ii) for whom the Government pays the entire contribution under the Employees' Pension Scheme notified as per the provisions of the Employees, Provident Funds and Miscellaneous Provisions Act,1952;

(cid:20)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:21)(cid:17)

(cid:11)iii) employed for less than one hundred and fifty days in case of an assessee who is engaged in the business of manufacturing of apparel or footwear or leather products, except where such employee is employed for said number of days in the immediately succeeding tax year, he shall be deemed as an additional employee of the succeeding tax year and the provisions of this section shall apply accordingly;

(cid:11)iv) employed for less than two hundred and forty days during the tax year in case of any other assessee, except where such employee is employed for said number of days in the immediately succeeding tax year, he shall be deemed as an additional employee of the succeeding tax year and the provisions of this section shall apply accordingly; and

(cid:11)v) who does not participate in a recognised provident fund;

(cid:11)c) "emoluments" means any sum paid or payable to an employee in lieu

of his employment, by whatever name called, but does not include––

(cid:11)i) employer contributions paid or payable to any pension or provident fund or any other fund for the benefit of the employee as mandated by any law; and

(cid:11)ii) lump sum payments paid or payable to an employee at the time of termination of his service, superannuation, or voluntary retirement, such as gratuity, severance pay, leave encashment, voluntary (cid:85)(cid:72)(cid:87)(cid:85)(cid:72)(cid:81)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:17)

147(cid:17) (cid:11)1) Where the following assessee has any income of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), there shall be allowed a deduction equal to 100% of such income:—

Deductions for income of Offshore Banking Units and Units of International Financial (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:17) (cid:11)a) a scheduled bank, or a bank incorporated under the laws of a country outside India, and having an Offshore Banking Unit in a Special Economic Zone; or

(cid:11)b(cid:12) (cid:68)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:17)

(cid:11)2) The deduction shall be allowed––

(cid:11)a) for ten consecutive tax years beginning from the relevant tax year in

the case of an entity mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a);

(cid:11)b) for ten consecutive tax years out of fifteen years beginning from the relevant tax year, at the option of an assessee, in the case of an entity mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:17)

(cid:11)3) The income referred to in sub-section (cid:11)1) shall be the income from—

(cid:11)a) an Offshore Banking Unit located in a Special Economic Zone; or

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)b) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:11)1) of the Banking Regulation Act, 1949, with undertakings in a Special Economic Zone or entities that develop, develop and operate, or develop, operate and maintain Special Economic Zone; or

(cid:11)c) the approved business activities of any Unit of an International

Financial Services Centre set up in a Special Economic Zone; or180 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 180 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)d) transfer of an asset being, an aircraft or a ship, leased by a unit (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)c) if such unit commenced its business operations by 31st March, 2030(cid:17)

(cid:11)4) The deduction under this section shall be allowed only if the assessee

submits along with the return of income––

(cid:11)a) a report in the form as may be prescribed, from an accountant

certifying the correctness of claim of deduction; and

(cid:11)b) a copy of the––

(cid:11)i(cid:12) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:22)(cid:11)1(cid:12)(cid:11)a) of the Banking

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) Regulation Act, 1949; or

(cid:11)ii) permission or registration obtained under the International

(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17) Financial Services (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "relevant tax year" shall be,—

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

15 of 1992(cid:17) (cid:11)i) in case of an entity mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), the tax year (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:22)(cid:11)1(cid:12)(cid:11)a) of the Banking Regulation Act, 1949, or permission or registration under the Securities and Exchange Board of India Act, 1992 or any other relevant law was obtained; or

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17) (cid:11)ii) in case of an entity mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b), the tax year (cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:11)1(cid:12)(cid:11)a) of the Banking Regulation Act, 1949, or permission or registration under the Securities and Exchange Board of India Act, 1992, or permission or registration under the International Financial Services Centre Authority Act, 2019 was obtained;

(cid:11)b) "Unit" shall have the same meaning as (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)zc)

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17) of the Special Economic Zones Act, 2005;

(cid:11)c) "aircraft" and "ship" shall have the meanings respectively assigned

to them in Schedule VI (cid:11)Note 3)(cid:17)

148(cid:17) (cid:11)1) If the gross total income of a domestic company in any tax year

includes any income by way of dividends from––

Deduction in respect of certain inter-corporate (cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:86)(cid:17)

(cid:11)a) any other domestic company; or

(cid:11)b) a foreign company; or

(cid:11)c) a business trust,

such domestic company shall be allowed a deduction of an amount equal to so much of the income by way of dividends received from the person (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)b(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)c) as does not exceed the amount of dividend distributed by it at least one month before the due date for filing the return of income under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:17)

(cid:11)2) Where any deduction, in respect of the amount of dividend distributed by the domestic company, has been allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in any tax year, no deduction sha(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Deduction in respect of income of co-operative (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

149(cid:17) (cid:11)1) If the gross total income of an assessee, being a co-operative society, includes any income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), the sums specified in the said sub-section shall, in accordance with and subject to the provisions of this section, (cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:27)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 181 (cid:11)2) The sums referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be the following:—

(cid:11)a) in the case of a co-operative society engaged in—

(cid:11)i) carrying on the business of banking or providing credit facilities

to its members; or

(cid:11)ii) a cottage industry; or

(cid:11)iii) the marketing of agricultural produce grown by its

members; or

(cid:11)iv) the purchase of agricultural implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying them to its members; or

(cid:11)v) the processing, without the aid of power, of the agricultural

produce of its members; or

(cid:11)vi) the collective disposal of the labour of its members; or

(cid:11)vii) fishing or allied activities, that is to say, the catching, curing, processing, preserving, storing or marketing of fish or the purchase of materials and equipment in connection therewith for the purpose of supplying them to its members,

the whole of the amount of profits and gains of business attributable to any one or more of such activities;

(cid:11)b) in the case of a co-operative society, being a primary society engaged in supplying milk, oilseeds, fruits, or vegetables raised or grown by its members to––

(cid:11)i) a federal co-operative society, being a society, engaged in the

business of supplying milk, oilseeds, fruits or vegetables; or

(cid:11)ii) the Government or a local authority; or

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)iii(cid:12) (cid:68)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)45) of the Companies Act, 2013, or a corporation established by or under a Central Act or State Act or Provincial Act, engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public,

the whole of the amount of profits and gains of such business;

(cid:11)c) in the case of a co-operative society engaged in activities other than those (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:11)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:72)(cid:83)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3) all or any of the activities so specified), that amount of profits and gains attributable to such activities as does not exceed––

(cid:11)i) (cid:3423) 100000, if the society is a consumers' co-operative

society; and

(cid:11)ii) (cid:3423) 50000, in any other case;

(cid:11)d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;

(cid:11)e) in respect of any income derived by the co-operative society from the letting of godowns or warehouses for storage, processing, or facilitating the marketing of commodities, the whole of such income;

182 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 182 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)f) in the case of a co-operative society, not being––

(cid:11)i) a housing society; or

(cid:11)ii) an urban consumers' (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:92)(cid:3)(cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73) the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment); or

(cid:11)iii) a society carrying on transport business; or

(cid:11)iv) a society engaged in performing manufacturing operations

with the aid of power,

where the gross total income does not exceed (cid:3423) 20000, the amount of income by way of interest on securities; any income from house property chargeable under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:17)

(cid:11)3) In the case of a co-operative society as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)a(cid:12)(cid:11)vi(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)vii), provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall only apply when the rules and bye-laws of the society restrict the voting rights to the following classes of its members:—

(cid:11)i) the individuals who contribute their labour or carry on fishing or

allied activities;

(cid:11)ii) the co-operative credit societies which provide financial assistance

to the society;

(cid:11)iii) the State Government(cid:17)

(cid:11)4) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in relation to the sums specified in sub-section (cid:11)2)(cid:11)a) or (cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), shall be allowed with reference to the income referred to in those sub-sections included in the gross total income after reducing the deduction under section 138, if the assessee is also entitled to (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The provision of this section shall not apply to any co-operative bank which is not a primary agricultural credit society or a primary co-operative agricul(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:17)

150(cid:17)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:28)(cid:15)––

Interpretation for purposes of section 149(cid:17)

(cid:11)a) "consumers' co-operative society" means a society for the benefit of

the consumers;

(cid:11)b) "primary agricultural credit society" has the same meaning as

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) assigned to it in Part V of the Banking Regulation Act, 1949; and

(cid:11)c) "primary co-operative agricultural and rural development bank" means a society having an area of operation confined to a taluk, the principal object of which is to provide long-term credit for agricultural and rural (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

Deduction in respect of royalty income, (cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:86)(cid:3) of certain books other than text-books(cid:17)

151(cid:17) (cid:11)1) Where, in the case of an individual, being an author resident in India, the gross total income includes any income, derived by him in the exercise of his profession, on account of any lump sum consideration for the assignment or grant of any of his interests in the copyright of any book being a work of literary, artistic (cid:82)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:79)(cid:88)(cid:80)(cid:83)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3) or otherwise) in respect of such book, there shall, as per and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction from such income, computed in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:27)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 183 (cid:11)2) The deduction under this section shall be equal to the whole of such

income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or an amount of (cid:3423) 300000, whichever is (cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)3) Where the income by way of such royalty or the copyright fee is not a lump sum consideration in lieu of all rights of the assessee in the book, so much of the income, before allowing expenses attributable to such income, as is in excess of 15% of the value of such books sold during the tax year shall be ignored(cid:3)for the (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) In respect of any income earned from any source outside India, so much

of the income shall be taken into account for the purpose of this section as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within six months from the end of the tax year in which such income is earned or within such further period as the competent authority may allow in (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)5) Deduction under this section shall not be allowed unless the assessee furnishes a certificate in such form and manner, as may be prescribed, duly verified by any person responsible for making such payment to the assessee as referred to in sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), along with the return of income, setting forth such particulars as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)6) Deduction under this section shall not be allowed in respect of any income earned from any source outside India, unless the assessee furnishes a certificate, in the prescribed form from the prescribed authority, along with the return of income in the pre(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)7) Where a deduction for any tax year has been claimed and allowed in respect of any income referred to in this section, no deduction in respect of such (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)8) For the purposes of this section,—

(cid:11)a) "author" includes a joint author;

(cid:11)b) "books" shall not include brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, text-books for schools, tracts and other publications of similar nature, by whatever name called;

(cid:11)c) "competent authority" means the Reserve Bank of India or such other authority as is authorised under any law in force for regulating payments and dealings in foreign exchange;

(cid:11)d) "lump sum", in regard to royalties or copyright fees, includes an advance

(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

152(cid:17) (cid:11)1) An assessee, being an individual, who is––

(cid:11)a) resident in India;

Deduction in respect of royalty on patents(cid:17)

(cid:11)b) a patentee;

(cid:11)c) in receipt of income by way of royalty in respect of a patent registered on or after the 1st April, 2003 under the Patents Act, 1970; and(cid:17);

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:11)d) having gross total income for the tax year which includes royalty,

shall be allowed a deduction from such income computed in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)7(cid:12)(cid:17)184 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 184 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) The deduction under this section shall be equal to the whole of such income

referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or (cid:3423) 300000(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) (cid:11)3) Where a compulsory licence is granted in respect of any patent under the Patents Act, 1970, the income by way of royalty for the purpose of allowing deduction under this section shall not exceed the amount of royalty under the terms (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) In respect of any income earned from any source outside India, so much of the income, shall be taken into account for the purpose of this section as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within six months from the end of the tax year in which such income is earned or within such further period as the competent authority referred to in section 151(cid:11)8(cid:12)(cid:11)c) may (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)5) No deduction under this section shall be allowed unless the assessee furnishes a certificate in the prescribed form, duly signed by the authority as may be prescribed, along with the return of income setting forth such particulars as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)6) No deduction under this section shall be allowed in respect of any income earned from any source outside India, unless the assessee furnishes a certificate in such form, from the authority or authorities, as may be prescribed, along with the (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)7) where a deduction for any tax year has been claimed and allowed in respect of any income referred to in this section, no deduction in respect of such income (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)8) For the purposes of this section,––

(cid:11)a) "Controller" (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)b) of the

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) Patents Act, 1970;

(cid:11)b) "lump sum" includes a non-returnable advance payment for royalties;

(cid:11)c) "patent" means any patent granted,(cid:3) including a patent of addition,

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) under the Patents Act, 1970;

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) (cid:11)d) "patentee" means the true and first inventor recorded as the patentee under the Patents Act, 1970, including joint patentees recorded as such true and first inventors;

(cid:11)e) "patent of addition" shall have the same meaning as assigned to it in

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)q) of the Patents Act, 1970;

(cid:11)f) "patented article" and "patented process" shall have the same

39 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17) meanings as assigned to them (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)o) of the Patents Act, 1970;

(cid:11)g) "royalty" in respect of a patent, means consideration for—

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)

licence) in respect of a patent; or

(cid:11)ii) the imparting of any information concerning the working of, or

the use of, a patent; or

(cid:11)iii) the use of any patent; or

(cid:11)iv) the rendering of any services in connection with the activities referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:11)i(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)iii), but does not include any consideration,––

(cid:11)A) which would be the income of the recipient chargeable

under the head "Capital gains"; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:27)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 185 (cid:11)B) for sale of product manufactured with the use of patented

process or of the patented article for commercial use;

(cid:11)h) "true and first inventor" shall have the same meaning as assigned to

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

it (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)y(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

D.—Deductions in respect of other incomes

153(cid:17) (cid:11)1) An assessee who is––

Deduction for interest on deposits(cid:17) (cid:11)a) an individual, not being a senior citizen; or

(cid:11)b) an individual, being a senior citizen; or

(cid:11)c) a Hindu undivided family,

shall be allowed a deduction from the gross total income, subject to conditions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), where it includes income by way of interest on deposits with––

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:11)i) a banking company to which the Banking Regulation Act, 1949, (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81) section 51 of that Act); or

(cid:11)ii) a co-operative society engaged in carrying on the business of banking (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)-operative land mortgage bank or a co-operative land development bank); or

(cid:11)iii(cid:12) (cid:68)(cid:3)(cid:51)(cid:82)(cid:86)(cid:87)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)k) of the Post Office Act, 2023(cid:17)

(cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be allowed for a tax year as follows:—

(cid:11)a) in case of an assessee mentioned in sub-section (cid:11)1)(cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)c), the whole of the interest up to a maximum amount of (cid:3423) 10000 on deposits in a savings account, excluding time deposits;

(cid:11)b) in case of an assessee mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)b), the whole of the interest up to a maximum amount of (cid:3423) 50000 on deposits in any account, (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)3) Where the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)a) is derived from any deposit in a savings account held by, or on behalf of, a firm, an association of persons or a body of individuals, no deduction shall be allowed under this section in respect of such income in computing the total income of any partner of the firm (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:11)4) Where the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)b) is derived from any deposit held by, or on behalf of, a firm, an association of persons or a body of individuals, no deduction shall be allowed under this section in respect of such income in computing the total income of any partner of the firm or any member of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:11)5) For the purposes of this section, the expression "time deposits" means the

(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:86)(cid:17)(cid:3)

E.—Other deductions

Deduction in case of a person (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3) 154(cid:17) (cid:11)1) An individual, being resident in India, who is certified by a medical authority, at any time during the tax year, as a person with disability or person with severe disability, shall be allowed a deduction of (cid:3423) 75000 or (cid:3423) 125000, respectively, while compu(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)2) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be allowed only if all of the

following conditions are fulfilled:––

(cid:11)a) the individual furnishes a copy of the certificate issued by the medical

authority;

186 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 186 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) if the certificate specifies that the disability needs reassessment of its extent after a period stipulated in it, the deduction shall not be allowed for any tax year succeeding the tax year in which the certificate expires, unless a new disability certificate is obtained and furnished; and

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:11)a(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)b) of this sub-section is furnished in the form and manner, as may be prescribed, along with the return of income under section 263 for the tax year in which the dedu(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:17)

(cid:11)3) For the purposes of this section, "disability", "medical authority", "person with disability" or "person with severe disability" shall have the same meanings as provided in section (cid:20)(cid:21)(cid:26)(cid:17)

CHAPTER IX

REBATES AND RELIEFS

A.—Rebates and reliefs

Rebate to be allowed in computing income-(cid:87)(cid:68)(cid:91)(cid:17)

155(cid:17) (cid:11)1) In computing income-tax on the total income of an assessee with which he is chargeable for any tax year, there shall be allowed from income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) before allowing the deductions under this Part), subject to the provisions of section 156, (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)2) The deduction under section 156, shall not, in any case, exceed income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)Part) on the total income of the assessee with which he is chargeable for (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Rebate of income-tax in case of certain (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:17)

156(cid:17) (cid:11)1) An assesse, being an individual resident in India, shall be entitled to a deduction of 100% of income-tax payable or (cid:3423) 12500, whichever is less, from the income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:11)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12) chargeable on the total income for any tax year if such total income does not exceed (cid:3423) 500000(cid:17)

(cid:11)2) Where the total income of a resident individual assessee for any tax year is (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:21)(cid:11)1), then from income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:11)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) allowing the deduction under this section) following deductions shall be allowed, if—

(cid:11)a) the income does not exceed twelve lakh rupees, 100% of the

income-tax payable or (cid:3423) 60000, whichever is less;

(cid:11)b) the total income exceeds twelve lakh rupees and the income-tax payable on such total income exceeds the amount by which the total income is in excess of twelve lakh rupees, an amount equal to the amount by which the income-tax payable on such total income is in excess of the amount by which the total income (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

(cid:11)3) The deduction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall not exceed income-tax payable as

(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:21)(cid:11)1(cid:12)(cid:17)

157(cid:17) (cid:11)1) Where the total income of an assessee is assessed at a rate higher than the

rate at which it would otherwise have been assessed, due to the following receipts,—

Relief when (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3) paid in arrears or in advance(cid:17)

(cid:11)a) a sum in the nature of arrear or advance salary; or

(cid:11)b) salary for more than twelve months in any one tax year; or

(cid:11)c) a payment in the nature of "profits in lieu of salary" under

section (cid:20)(cid:27)(cid:11)1); or

(cid:11)d) arrears of "family pension" as defined in section 93(cid:11)1(cid:12)(cid:11)d),

the Assessing Officer shall on an application made to him by the assessee in this behalf, grant such relief, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:27)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 187 (cid:11)2) No relief shall be granted on any income on which deduction has been (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:28)(cid:11)1)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:21)(cid:12)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) any amount (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

158(cid:17) (cid:11)1) The income accrued to a specified person in a specified account shall

be taxed in such manner and in such tax year, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) For the purposes of this section,—

(cid:11)a) "notified country" means a country as may be notified by the Central

Relief from taxation in income from retirement benefit account maintained in a (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:17) Government;

(cid:11)b) "specified account" means an account maintained in a notified country by the specified person for his retirement benefits, the income from which is taxed by that notified country at the time of withdrawal or redemption and, not on accrual basis;

(cid:11)c) "specified person" means a person resident in India having opened a specified account in a notified country while being non-resident in India and (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:17)

B(cid:17)—Double taxation relief

159(cid:17) (cid:11)1) The Central Government may enter into an agreement with the

Government of—

(cid:11)a) any other country; or

(cid:11)b) any specified territory,

for the purposes mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), and may, by notification, make such (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation (cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:17) (cid:11)2) Any specified association in India may enter into an agreement with any specified association in the specified territory for the purposes mentioned in sub-section (cid:11)3) and the Central Government may, by notification, make such (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) The agreement mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) may be entered for—

(cid:11)a) the granting of relief in respect of—

(cid:11)i) income on which income-tax under this Act and income-tax in

that country or specified territory, as the case may be have been paid;

(cid:11)ii) income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment; or

(cid:11)b) the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, without creating opportunities for non-taxation or reduced taxation (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:72)(cid:89)(cid:68)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:92)-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory);

(cid:11)c) exchange of information for––

(cid:11)i) the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country or specified territory, as the case may be; or

(cid:11)ii) investigation of cases of such evasion or avoidance; or

(cid:11)d) recovery of income-tax under this Act and under the corresponding

(cid:79)(cid:68)(cid:90)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)188 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 188 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) Where,––

(cid:11)a) the Central Government has entered into an agreement with the Government of any country or specified territory, as the case may be, under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); or

(cid:11)b) a specified association in India has entered into an agreement with a specified association of any specified territory under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and such agreement has been notified under that sub-section,

for granting relief of tax, or avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)5) The charge of tax,––

(cid:11)a) in respect of a foreign company at a rate higher than the rate at which

a domestic company is chargeable; or

(cid:11)b) in respect of a company incorporated in the specified territory at a

rate higher than the rate at which a domestic company is chargeable,

shall not be regarded as less favourable charge or levy of tax in respect of such foreign company or such company incorporated in the specified territory, as the case (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)6) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), the provisions of Chapter XI shall apply to the assessee, even if such provisions are not (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)7) Where, any––

(cid:11)a) term used in an agreement entered into under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2), is defined under the said agreement, the said term shall have the same meaning as assigned to it in that agreement and where the term is not defined in that agreement, but defined in this Act, it shall have the same meaning as assigned to it in this Act and the explanation, if any, given to it by the Central Government; or

(cid:11)b) term is used but not defined in this Act or in the agreement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2), it shall, unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the said agreement, have the same meaning as assigned to it in the notification issued by the Central Government in this behalf, and the meaning assigned to such term shall be deemed to have effect from the date on which that agreement came into force; or

(cid:11)c) term is used in any agreement entered into under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or (cid:11)2), and not defined under the said agreement or this Act, or in any notification (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b), then, unless the context otherwise requires, it shall have the same meaning as assigned to it––

(cid:11)i) in any Act of the Central Government related to taxes; and

(cid:11)ii) in any other case, in any other law of the Central Government,

and shall be deemed to have effect from the date on which the said agreement came (cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)8) An assessee, not being a resident, shall be entitled to claim any relief under

an agreement mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2), only when––

(cid:11)a) a certificate of his being a resident in any country or specified territory, is obtained by him from the Government of that country or Government of that specified territory, as the case may be; and

(cid:11)b) he provides such other documents and information, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:27)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 189 (cid:11)9) For the purposes of this section,––

(cid:11)a) "specified associations" means any institution, association or body,

whether incorporated or not––

(cid:11)A) functioning under any law for the time being in force in India

or the laws of the specified territory; and

(cid:11)B) which may be notified as such by the Central Government for

the purposes of this section;

(cid:11)b) "specified territory" means any area outside India which may be

notified as such by the Central Government(cid:17)

Countries with which no agreement (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:86)(cid:17) 160(cid:17) (cid:11)1) If any person who is resident in India in any tax year proves that, in respect (cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:82)(cid:86)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3) not deemed to accrue or arise in India), he has paid in any country with which there is no agreement under section 159 for the relief or avoidance of double taxation, income-tax, by deduction or otherwise, under the law in force in that country, he shall be entitled to the deduction from the Indian income-tax payable by him of a sum calculated on such doubly taxed income,––

(cid:11)a) at the Indian rate of tax or the rate of tax of the said country, whichever

is the lower; or

(cid:11)b(cid:12) (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:73)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:17)

(cid:11)2) If any non-resident person is assessed on his share in the income of a registered firm assessed as resident in India in any tax year and such share includes (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) deemed to accrue or arise in India) in a country with which there is no agreement under section 159 for the relief or avoidance of double taxation and he proves that he has paid income-tax by deduction or otherwise under the law in force in that country in respect of the income so included he shall be entitled to a deduction from the Indian income-tax payable by him of a sum calculated on such doubly taxed income so included,––

(cid:11)a) at the Indian rate of tax or the rate of tax of the said country, whichever

is the lower; or

(cid:11)b) at the Indian rate of tax if both the rates are equal(cid:17)

(cid:11)3) For the purposes of this section,—

(cid:11)a) "income-tax" in relation to any country includes any excess profits tax or business profits tax charged on the profits by the Government of any part of that country or a local authority in that country;

(cid:11)b) "Indian income-tax" means income-tax charged as per this Act;

(cid:11)c) "Indian rate of tax" means the rate determined by dividing Indian income-tax after deduction of any relief due under the provisions of this Act but before deduction of any relief due under this Part, by the total income; and

(cid:11)d) "rate of tax of the said country" means income-tax and super-tax actually paid in the said country as per the corresponding laws in force in the said country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation, divided by the whole (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:17)190 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 190 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER X

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

161(cid:17) (cid:11)1) Any income arising from an international transaction or a specified

domestic transaction shall be determined having regard to the arm'(cid:86)(cid:3)(cid:79)(cid:72)(cid:81)(cid:74)(cid:87)(cid:75)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)2) Any allowance for any expense or interest arising from an international transaction or a specified domestic transaction shall also be determined having regard to the arm'(cid:86)(cid:3)(cid:79)(cid:72)(cid:81)(cid:74)(cid:87)(cid:75)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)3) If in an international transaction or specified domestic transaction, two or more

Computation of income from international transaction and specified domestic transaction having regard to arm's length (cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:17)

associated enterprises enter into a mutual agreement or arrangement for––

(cid:11)a) allocation or apportionment of any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises; or

(cid:11)b) any contribution to any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises,

the cost or expense allocated or apportioned to, or, contributed by, any such enterprise shall be determined having regard to the arm's length price of such (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)4) The provisions of this section shall not apply if the determination under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) has the effect of reducing the income chargeable to tax or increasing the loss, computed on the basis of entries made in the books of account in respect of the tax year in which the international transaction or specified domestic (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)

162(cid:17) (cid:11)1) For the purposes of this Chapter, the expression "associated

enterprise", in relation to another enterprise, means an enterprise—

Meaning of associated (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:17)

(cid:11)a) which participates, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise in the following manner,—

(cid:11)i) one or more persons who participate, directly or indirectly, or through one or more intermediaries, in management or control or capital of one enterprise, also participate, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise; or

(cid:11)ii) one enterprise holds, at any time during the tax year, directly or indirectly, shares carrying not less than 26% of the voting power in the other enterprise; or

(cid:11)iii) any person or enterprise holds, at any time during the tax year, directly or indirectly, shares carrying not less than 26% of the voting power in each of such enterprises; or

(cid:11)b) which has advanced a loan to the other enterprise and such loan constitutes not less than 51% of the book value of the total assets of the other enterprise; or

(cid:11)c) which guarantees not less than 10% of the total borrowings of the

other enterprise; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 191 (cid:11)d) whose more than half of the board of directors or members of the governing board, or one or more executive directors or executive members of the governing board, are appointed by the other enterprise; or

(cid:11)e) whose more than half of the directors or members of the governing board, or one or more of the executive directors or members of the governing board, are appointed by the same person or persons, who has or have done so for the other enterprise; or

(cid:11)f) in case of which, manufacturing or processing of goods or articles or business carried out by such enterprise is wholly dependent on the use of know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process, of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or

(cid:11)g) in case of which, 90% or more of the raw materials and consumables required for the manufacture or processing of goods or articles carried out by such enterprise, are supplied by the other enterprise, or by persons specified by the other enterprise, and the prices and other conditions relating to the supply are influenced by such other enterprise; or

(cid:11)h) in case of which, the goods or articles manufactured or processed by such enterprise, are sold to the other enterprise or to persons specified by the other enterprise, and the prices and other conditions relating thereto are influenced by such other enterprise; or

(cid:11)i) which is controlled by an individual, and the other enterprise is also controlled by such individual or his relative or jointly by such individual and relative of such individual; or

(cid:11)j) which is controlled by a Hindu undivided family, and the other enterprise is controlled by a member of such Hindu undivided family or by a relative of a member of such Hindu undivided family or jointly by such member and his relative; or

(cid:11)k) which is a firm, association of persons or body of individuals, and the other enterprise holds not less than 10% interest in such firm, association of persons or body of individuals; or

(cid:11)l) which has any relationship of mutual interest with the other

(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2) In relation to a specified domestic transaction entered into by an assessee,

associated enterprise shall also include—

(cid:11)a) other units or undertakings or businesses of such assessee in respect

of a transaction referred to in section 122 or 140(cid:11)9);

(cid:11)b) any other person referred to in section 140(cid:11)13) or 205(cid:11)4) in respect

of a transaction referred to therein; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)c) other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(cid:11)13) in respect of a transaction referred to in section 144 or the transactions referred to in Chapter VIII to which the provisions of section 140(cid:11)9(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)13)(cid:3)of this Act or section 80-(cid:44)(cid:36)(cid:11)8(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)10) of the Income-tax Act, 1961 (cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)192 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 192 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Meaning of international (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

163(cid:17) (cid:11)1) For the purposes of this Chapter, the expression "international transaction" means a transaction between two or more associated enterprises, one of which is necessarily a non-resident, and includes—

(cid:11)a) the purchase, sale, transfer, lease or use of tangible property, including building, transportation vehicle, machinery, equipment, tools, plant, furniture, commodity or any other article, product or thing;

(cid:11)b) the purchase, sale, transfer, lease or use of intangible property, including the transfer of ownership or the provision of use of rights regarding land use, copyrights, patents, trademarks, licences, franchises, customer list, marketing channel, brand, commercial secret, know-how, industrial property right, exterior design or practical and new design or any other business or commercial rights of similar nature;

(cid:11)c) capital financing, lending or borrowing of money, including,––

(cid:11)i) any type of long-term or short-term borrowing, lending or

guarantee; or

(cid:11)ii) purchase or sale of marketable securities; or

(cid:11)iii) any type of advance, payments or deferred payment or

receivable or any other debt arising during the course of business;

(cid:11)d) provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service;

(cid:11)e) a transaction of business restructuring or reorganisation, entered into by an enterprise with an associated enterprise, irrespective of the fact that it has any bearing on the profit, income, losses or assets of such enterprises at the time of the transaction or at any future date;

(cid:11)f) a mutual agreement or arrangement between two or more associated enterprises for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises;

(cid:11)g) any other transaction having a bearing on the profits, income, losses

(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)2) A transaction entered into by an enterprise with a person other than an (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:11)"other person") shall, for sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), be deemed to be an international transaction entered into between two associated enterprises, if—

(cid:11)a) there exists a prior agreement in relation to the relevant transaction

between such other person and the associated enterprise; or

(cid:11)b) the terms of the relevant transaction are determined, in substance,

between such other person and the associated enterprise,

and the enterprise or the associated enterprise or both of them are non-residents, irrespective of whether the other person is a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:17)

(cid:11)3) The expression "intangible property" shall include:—

(cid:11)a) marketing related intangible assets, such as, trademarks, trade names,

brand names, logos;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 193

(cid:11)b) technology related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how;

(cid:11)c) artistic related intangible assets, such as, literary works and

copyrights, musical compositions, copyrights, maps, engravings;

(cid:11)d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters;

(cid:11)e) engineering related intangible assets, such as, industrial design, product patents, trade secrets, engineering drawing and schematics, blueprints, proprietary documentation;

(cid:11)f) customer related intangible assets, such as, customer lists, customer

contracts, customer relationship, open purchase orders;

(cid:11)g) contract related intangible assets, such as, favourable supplier, contracts,

licence agreements, franchise agreements, non-compete agreements;

(cid:11)h) human capital related intangible assets, such as, trained and

organised work force, employment agreements, union contracts;

(cid:11)i) location related intangible assets, such as, leasehold interest, mineral

exploitation rights, easements, air rights, water rights;

(cid:11)j) goodwill related intangible assets, such as, institutional goodwill, professional practice goodwill, personal goodwill of professional, celebrity goodwill, general business going concern value;

(cid:11)k) methods, programmes, systems, procedures, campaigns, surveys,

studies, forecasts, estimates, customer lists, or technical data;

(cid:11)l) any other similar item that derives its value from its intellectual

(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:68)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:86)(cid:17)

164(cid:17) For the purposes of this Chapter, the expression "specified domestic transaction" in case of an assessee means any of the following transactions (cid:11)not being an international transaction),—

Meaning of specified domestic (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) any transaction referred to in section 122;

(cid:11)b) any transfer of goods or services referred to in section 140(cid:11)9);

(cid:11)c) any business transacted between the assessee and other person as

referred to in section 140(cid:11)13);

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)d) any transaction, referred to in any other section under Chapter VIII (cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:23)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:19)(cid:11)9(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)13) of this Act or section 80-(cid:44)(cid:36)(cid:11)8(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)10) of the Income-tax Act, 1961 are applicable;

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:24)(cid:11)4);

(cid:11)f) any other transaction as may be prescribed,

and where the aggregate of such transactions entered into by the assessee in a tax year exceeds a sum of twenty crore rupees(cid:17)

Determination of arm's length price(cid:17) 165(cid:17) (cid:11)1) The arm's length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being the most appropriate method––194 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 194 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) comparable uncontrolled price method;

(cid:11)b) resale price method;

(cid:11)c) cost plus method;

(cid:11)d) profit split method;

(cid:11)e) transactional net margin method;

(cid:11)f) such other method as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)2) The most appropriate method referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be,––

(cid:11)a) selected having regard to the nature of transaction or class of transaction or class of associated enterprise or functions performed by such enterprises or such other relevant factors as the Board may prescribe;

(cid:11)b) applied for determination of arm's length price in such manner as

may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The arm's length price shall be—

(cid:11)a) in case, only one price is determined by the most appropriate

method,––

(cid:11)i) the price determined by that method; or

(cid:11)ii) the price at which the international transaction or specified domestic transaction has actually been undertaken, if the variation between the arm's length price so determined and price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed such percentage not exceeding 3% of the latter, notified by the Central Government in this behalf; or

(cid:11)b) in case, more than one price is determined by the most appropriate

method, the price determined in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) The Assessing Officer, during the course of any proceeding for the assessment of income, may proceed to determine the arm's length price in relation to an international transaction or specified domestic transaction as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) if, on the basis of material or information or document in his possession, he is of the opinion that—

(cid:11)a) the price charged or paid in an international transaction or specified domestic transaction has not been determined as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3); or

(cid:11)b) any information and document relating to an international transaction or specified domestic transaction has not been kept and maintained by the assessee as per section 171(cid:11)1); or

(cid:11)c) the information or data used in determination of the arm's length

price by the assessee is not reliable or correct; or

(cid:11)d) the assessee has failed to furnish, within the specified time, any information or document which he was required to furnish by a notice issued under section 171(cid:11)2)(cid:3)(cid:258)(cid:374)(cid:282)(cid:3)(cid:11)3)(cid:17)

(cid:11)5) The Assessing Officer, before determining the arm's length price under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), shall issue a notice calling upon the assessee to show cause, on the date and time to be specified in the notice, why the arm's length price should not be determined on the basis of material or information or document in the possession(cid:3)of the Assessing Officer(cid:17)

(cid:11)6) The Assessing Officer, on determination of arm's length price under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), may compute the total income of the assessee having regard to the arm'(cid:86)(cid:3)(cid:79)(cid:72)(cid:81)(cid:74)(cid:87)(cid:75)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 195 (cid:11)7) No deduction shall be allowed under section 144 or under Chapter VIII in respect of income by which the total income of the assessee is enhanced after computation of income under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:17)(cid:3)

(cid:11)8) When the total income of an associated enterprise is computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) on determination of the arm's length price paid to another associated enterprise from which tax has been deducted or was deductible under the provisions of Chapter XIX-B, the income of the other associated enterprise shall not be recomputed by reason of such determination of arm's length price in the case of the first (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:17)

166(cid:17) (cid:11)1) Where,—

Reference to Transfer Pricing Officer(cid:17) (cid:11)a) the assessee has entered into an international transaction or specified

domestic transaction in any tax year; and

(cid:11)b) the Assessing Officer considers it necessary or expedient so to do,

he may refer the determination of the arm's length price in relation to such transaction to the Transfer Pricing Officer, with the previous approval of the (cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)2) No reference under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for computation of the arm's length price in relation to an international transaction or a specified domestic transaction shall be made, if the Transfer Pricing Officer has declared that option exercised by the assessee in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9) in relation to such transaction is valid for (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) If any reference for an international transaction or a specified domestic transaction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), in respect of a tax year, for which the option is declared valid under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9) is made before or after such declaration by the Transfer Pricing Officer, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall have the effect as if (cid:81)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) Where a reference is made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Transfer Pricing Officer shall serve a notice on the assessee requiring him to produce or cause to be produced on a date specified therein, any evidence on which the assessee may rely in support of the determination made by him of the arm's length price in relation to (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) Where,—

(cid:11)a) any international transaction or specified domestic transaction, other than an international transaction or a specified domestic transaction referred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); or

(cid:11)b) any international transaction or a specified domestic transaction that

the assessee has not included in the report under section 172,

comes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such transaction is a transaction referred to him under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)(cid:3)

(cid:11)6) On the date specified in the notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), or as soon

thereafter as may be,––

(cid:11)a) after hearing such evidence as the assessee may produce, including

any information or documents referred to in section 171(cid:11)2);

(cid:11)b) after considering such evidence as the Transfer Pricing Officer may

require on any specified points; and

(cid:11)c) after taking into account all relevant materials which he has gathered,196 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 196 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 the Transfer Pricing Officer shall, by order in writing, determine the arm's length price in relation to the international transaction or specified domestic transaction as per section 165(cid:11)4) and send a copy of his order to the Assessing Officer and (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)7) Where a reference was made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) may be made at any time sixty days before the expiry of the limitation period referred to in section 286 or 296, for making the order of assessment or (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:72)(cid:86)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)8) If the period of limitation available to the Transfer Pricing Officer for making an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) is less than sixty days in the circumstances referred to in section 286(cid:11)3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)h),such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to have been (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)9) The arm's length price, being determined in relation to the international transaction or the specified domestic transaction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) for any tax year shall apply to similar international transaction or specified domestic transaction for the two consecutive tax years immediately following such tax year, on fulfilment of the following conditions namely:––

(cid:11)a) the assessee exercises an option or options to the above effect for the

said two consecutive tax years;

(cid:11)b) such option or options are exercised in such form, manner and within

such period as may be prescribed; and

(cid:11)c) the Transfer Pricing Officer shall, within one month from the end of the month in which such option or options are exercised, by an order in writing, declare that such option or options are valid subject to the conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)10) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9) shall not apply to any proceedings

under Chapter XVI-(cid:37)(cid:17)

(cid:11)11) On receipt of the order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), the Assessing Officer shall compute the total income of the assessee under section 165(cid:11)6) in conformity with the arm's length price (cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)12) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11), where the Transfer Pricing Officer has declared an option exercised by the assessee as valid option under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9), he shall examine and determine the arm's length price in relation to such similar transaction for two consecutive tax years immediately following such tax year, in the order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) and on receipt of such order, the Assessing Officer shall proceed to recompute the total income of the assessee for the said two consecutive tax years as per the provisions of section 288(cid:11)2)(cid:17)

(cid:11)13) For rectifying any mistake apparent from the record, the Transfer Pricing

Officer,––

(cid:11)a) may amend any order passed by him under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), and the

provisions of section 287 shall, so far as may be, apply accordingly; and

(cid:11)b) shall send a copy of such order to the Assessing Officer who shall thereafter amend the order of assessment in conformity with such order of the (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)14) The Transfer Pricing Officer may exercise all or any of the powers specified in section 246(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)d) or 252(cid:11)1(cid:12)(cid:11)a) or 253 for the purposes of determining the arm's length price under this section.

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 197

(cid:11)15) If any difficulty arises in giving effect to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)9(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)12), the Board may, with the prior approval of the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)

(cid:11)16) Every guideline issued by the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)15) shall be laid before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in such guideline or both Houses agree that the guideline, should not be issued, the guideline shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prej(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:17)

(cid:11)17) For the purposes of this section, "Transfer Pricing Officer" means a Joint Commissioner or Deputy Commissioner or Assistant Commissioner authorised by the Board to perform all or any of the functions of an Assessing Officer specified in sections 165 and 171 (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

167(cid:17) (cid:11)1) The determination of—

Power of Board to make safe (cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17) (cid:11)a) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)2); or

(cid:11)b) arm's length price under section 165 or 166,

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:75)(cid:68)(cid:85)(cid:69)(cid:82)(cid:88)(cid:85)(cid:17)

(cid:11)3) For the purposes of this section, "safe harbour" means circumstances in

which the income-tax authorities shall accept,––

(cid:11)a) the transfer price; or

(cid:11)b) the income, deemed (cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)2),

(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

168(cid:17) (cid:11)1) The Board, with the approval of the Central Government, may enter Advance pricing (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) into an advance pricing agreement with any person, determining the—

(cid:11)a) arm's length price or specifying the manner in which the arm's length price is to be determined, in relation to an international transaction to be entered into by that person;

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)2), or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations carried out in India by or on behalf of that person, being a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) The manner of determination of the arm's length price referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)a) or the income referred to in sub-section (cid:20)(cid:11)b) may include, respectively,––

(cid:11)a) the methods referred to in section 165(cid:11)1); or

(cid:11)b) the methods provided by rules made under this Act,

(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:68)(cid:85)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:17)

(cid:11)3) Irrespective of anything contained in section 165 or 166 or the methods

provided by rules made under this Act,––

(cid:11)a) the arm's length price of any international transaction; or

(cid:11)b) the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b),

in respect of which the advance pricing agreement has been entered into, shall be determined as per (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)198 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 198 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) The agreement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be valid for such period

not exceeding five consecutive tax years as (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) The advance pricing agreement entered into shall be binding—

(cid:11)a) on the person in whose case, and in respect of the transaction in

relation to which, the agreement has been entered into; and

(cid:11)b) on the Principal Commissioner or Commissioner, and the income-tax authorities subordinate to him, in respect of the said person and the said transaction

(cid:11)6) The agreement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not be binding if there is

a change in law or facts having bearing on the agr(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)7) The Board may, with the approval of the Central Government, by an order, declare an agreement to be void ab initio, if it finds that the agreement has been (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:86)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:17)

(cid:11)8) Upon declaring the agreement void ab initio,—

(cid:11)a) all the provisions of this Act shall apply to the person as if such

agreement had never been entered into; and

(cid:11)b) irrespective of anything contained in the Act, the period beginning with the date of such agreement and ending on the date of order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) shall be excluded for the purpose of computing any period of limitation under this Act and if immediately after the exclusion of the aforesaid period, the period of limitation, referred to in any provision of this Act, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)9) The agreement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), may, subject to such conditions,

procedure and manner as may be prescribed, also provide for determining the—

(cid:11)a) arm's length price or specify the manner in which the arm's length price shall be determined in relation to the international transaction entered into by the person;

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)2), or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations, transactions and activities carried out in India by or on behalf of that non-resident person,

during any period not exceeding four tax years preceding the first of the tax years referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) and the arm's length price of such international transaction or the income of such person shall be determined in accordance with the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)10) Where an application is made by a person for entering into an agreement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the proceedings shall be deemed to be pending in the case of the person for the purposes of this Act till such agreement is entered into, or such proceedings are closed as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)11) For the purposes of this section, the Board may prescribe a scheme specifying therein the manner, form, procedure and any other matter in respect of the adva(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Effect to advance pricing (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

169(cid:17) (cid:11)1) If a return of income for any tax year covered by an advance pricing agreement has been furnished by any person, before the date of entering into the said agreement, he shall, irrespective of anything to the contrary contained in section 263, furnish a modified return, in accordance with and limited to the agreement, in respect of such tax years, within three months from the end of the (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:20)(cid:28)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 199 (cid:11)2) Except as provided in this section, all other provisions of this Act shall apply

accordingly as if the modified return is a return furnished under section 263(cid:17)

(cid:11)3) Where a modified return is furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), and assessment or reassessment proceedings, in respect of a tax year to which the agreement applies, were initiated before the filing of such return then,––

(cid:11)a) if such proceedings have been completed before the filing of such return, the Assessing Officer shall pass an order modifying the total income of the relevant tax year; or

(cid:11)b) if such proceedings are pending on the date of filing of modified

return, the Assessing Officer shall proceed to complete them,

as per the agreement after taking into consi(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)

(cid:11)4) Irrespective of anything contained in section 275 or 286 or 296,—

(cid:11)a) the order in respect of a case falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a) shall be passed within one year from the end of the financial year in which the modified return under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is furnished;

(cid:11)b) in respect of a case falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)b), the period of limitation as provided in section 275 or 286 or section 296 for completion of pending assessment or reassessment proceed(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "agreement" means an agreement referred to in section (cid:20)(cid:25)(cid:27)(cid:11)1);

(cid:11)b) the assessment or reassessment proceedings for a tax year shall be

deemed to have been completed where—

(cid:11)i) an assessment or reassessment order has been passed; or

(cid:11)ii) no notice has been issued under section 270(cid:11)8) till the expiry

of the limitation period (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

170(cid:17) (cid:11)1) An assessee shall make a secondary adjustment in every case where

primary adjustment of one crore rupees or more to the transfer price—

Secondary adjustment in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) (cid:11)a) has been made by the assessee on his own in his return of income;

(cid:11)b) made by the Assessing Officer has been accepted by him;

(cid:11)c) is determined by an advance pricing agreement entered into by him

under section 168;

(cid:11)d) is made as per the safe harbour rules made under section 167; or

(cid:11)e) is arising as a result of resolution of an assessment by way of the mutual agreement procedure under an agreement entered into under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:82)(cid:88)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The excess money or part thereof available with its associated enterprise shall

be deemed to be an advance made by the assessee to such associated enterprise if––

(cid:11)a) as a result of primary adjustment to the transfer price, there is an increase in the total income or reduction in the loss, as the case may be, of the assessee; and

(cid:11)b) such excess money or part thereof is not repatriated to India within

the time as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The excess money or part thereof referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) may be repatriated from any of the associated enterprises of the assessee which is not a (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)200 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 200 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) The interest on advance as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be computed

in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) Without prejudice to the provisions of sub-section (cid:11)2), where the excess money or part thereof has not been repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax at the rate of 18% on such (cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:3)

(cid:11)6) The tax on the excess money or part thereof so paid by the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be treated as the final payment of tax in respect of the excess money or part thereof not repatriated and no further credit thereof shall be claimed by the assessee or by any ot(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)7) Deduction under any other provision of this Act shall not be allowed to the assessee in respect of the amount on which tax has been paid as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:17)

(cid:11)8) In a case where the additional income-tax referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) is paid by the assessee, he shall not be required to make secondary adjustment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) and compute interest under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) from the date of payment (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)9) For the purposes of this section,—

(cid:11)a) "arm's length price" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:22)(cid:11)a);

(cid:11)b) "excess money" means the difference between the arm's length price determined in primary adjustment and the price at which the international transaction has actually been undertaken;

(cid:11)c) "primary adjustment" to a transfer price, means the determination of transfer price as per the arm's length principle resulting in an increase in the total income or reduction in the loss, as the case may be, of the assessee;

(cid:11)d) "secondary adjustment" means an adjustment in the books of account of the assessee and its associated enterprise to reflect that the actual allocation of profits between the assessee and its associated enterprise are consistent with the transfer price determined as a result of primary adjustment, thereby removing the imbalance between cash account and (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

171(cid:17) (cid:11)1) Every person, who––

(cid:11)a) has entered into an international transaction or specified domestic

transaction; or

Maintenance, keeping and furnishing of information and document by (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)b) is a constituent entity of an international group,

shall keep and maintain such information and document in respect thereof and for such period and in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92) proceeding under this Act, require any person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a) to furnish any information or document referred therein within ten days from the date of r(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3) the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the Assessing Officer or the (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) period of ten days by a further period not exceeding thirty (cid:71)(cid:68)(cid:92)(cid:86)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:19)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 201 (cid:11)4) Every person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b) shall furnish the information

and document referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) to the authority prescribed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:20)(cid:11)1), in such manner, on or before such date, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "constituent entity" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:20)(cid:11)10(cid:12)(cid:11)d);

(cid:11)b) "international group" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:20)(cid:11)10(cid:12)(cid:11)g(cid:12)(cid:17)

172(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85) specified domestic transaction during a tax year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified in the manner as may be prescribed by such accountant and setting forth such particulars as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Report from an accountant to be furnished by persons entering into international transaction or specified domestic (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

173 For the purposes of this section and sections 161, 162, 163, 165, 171 and

172, unless the context otherwise requires,—

Definitions of certain terms relevant to determination of arm's length (cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17) (cid:11)a) "arm's length price" means a price which is applied or proposed to be applied in a transaction between persons other than associated enterprises, in uncontrolled conditions;

(cid:11)b) "enterprise" means a person (including a permanent establishment of such person) who is, or has been, or is proposed to be, engaged in any activity relating to––

(cid:11)i) the production, storage, supply, distribution, acquisition or

control of articles or goods; or

(cid:11)ii) know-how, patents, copyrights, trade-marks, licences, franchises

or any other business or commercial rights of similar nature; or

(cid:11)iii) any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or

(cid:11)iv) provision of services of any kind; or

(cid:11)v) carrying out any work in pursuance of a contract; or

(cid:11)vi) investment or providing loan; or

(cid:11)vii) business of acquiring, holding, underwriting or dealing with

shares, debentures or other securities of any other body corporate,

whether such activity or business is carried on, directly or through one or more of its units or divisions or subsidiaries, or whether such unit or division or subsidiary is located at the same place where the enterprise is located or at a different place or places;

(cid:11)c) "permanent establishment", referred to in clause (b), includes a fixed place of business through which the business of the enterprise is wholly or partly carried on;

202 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 202 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)d) "specified date" means the date one month before the due date for furnishing the return of income under section 263 (cid:11)1) for the relevant tax year;

(cid:11)e) "transaction" includes an arrangement, understanding or action in concert,—

(cid:11)i) whether or not such arrangement, understanding or action is formal or in writing; or

(cid:11)ii) whether or not such arrangement, understanding or action is (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:17)

174(cid:17) (cid:11)1) Where there is a transfer of assets before and after the commencement of this Act, and by virtue or in consequence of it,––

(cid:11)a) either alone; or

(cid:11)b) in conjunction with associated operations,

Avoidance of income-tax by transactions resulting in transfer of income to non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

any income becomes payable to a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)2) If any person ("first mentioned person"), by means of any transfer referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), either alone or in conjunction with associated operations, acquires any rights,––

(cid:11)a) by virtue of which he has, within the meaning of this section, power to enjoy, whether forthwith or in the future, any income of a non-resident; and

(cid:11)b) such income would have been chargeable to income-tax if it were such first mentioned person's income,

then, that income shall, whether or not it would have been chargeable to income-tax under any other provisions of this Act, be deemed to be the income of such first (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) If any such first mentioned person receives or is entitled to receive any capital sum,––

(cid:11)a) the payment of which is in any way connected with the transfer or any associated operations; and

(cid:11)b) whether before or after any such transfer,

then any income, which has become the income of a non-resident by virtue or in consequence of such transfer, either alone or in conjunction with associated operations, shall be deemed to be the income of such first mentioned person for all the purposes of this Act, whether or not it would have been chargeable to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) Where any person has been charged to income-tax on any income deemed to be his under the provisions of this section and that income is subsequently received by him, whether as income or in any other form, it shall not again be deemed (cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) The provisions of this section shall not apply if the first mentioned person in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) shows to the satisfaction of the Assessing Officer that—

(cid:11)a) neither the transfer nor any associated operation had for its purpose or for one of its purposes the avoidance of liability to taxation; or

(cid:11)b) the transfer and all associated operations were bona fide commercial (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) In this section,—

(cid:11)a) references to assets representing any assets, income or accumulations of income include references to shares in or obligation of any company to which, or obligation of any other person to whom, those assets, that income or those accumulations are or have been transferred;

(cid:11)b) any body corporate incorporated outside India shall be treated as if it were a non-resident;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:19)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 203

(cid:11)c) a person shall be deemed to have power to enjoy the income of a non-resident if—

(cid:11)i) the income is in fact so dealt with by any person as to be calculated at some point of time and, whether in the form of income or not, to enure for the benefit of the first mentioned person in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:82)(cid:85)(cid:3)(cid:11)3); or

(cid:11)ii) the receipt or accrual of the income operates to increase the value to such first mentioned person of any assets held by him or for his benefit; or

(cid:11)iii) such first mentioned person receives or is entitled to receive at any time any benefit provided or to be provided out of that income or out of moneys which are or shall be available for the purpose by reason of the effect or successive effects of the associated operations on that income and assets which represent that income; or

(cid:11)iv) such first mentioned person has power by means of the exercise of any power of appointment or power of revocation or otherwise to obtain for himself, whether with or without the consent of any other person, the beneficial enjoyment of the income; or

(cid:11)v) such first mentioned person is able, in any manner whatsoever and whether directly or indirectly, to control the application of the income;

(cid:11)d) in determining whether a person has power to enjoy income, regard shall be had to the substantial result and effect of the transfer and any associated operations, and all benefits which may at any time accrue to such person as a result of the transfer and any associated operations shall be taken (cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:86)(cid:17)

(cid:11)7) For the purposes of this section,—

(cid:11)a) "assets" includes property or rights of any kind and "transfer" in relation to rights includes the creation of those rights;

(cid:11)b) "associated operation" in relation to any transfer, means an operation of any kind effected by any person in relation to—

(cid:11)i) any of the assets transferred; or

(cid:11)ii) any assets representing, whether directly or indirectly, any of the assets transferred; or

(cid:11)iii) the income arising from any such assets; or

(cid:11)iv) any assets representing, whether directly or indirectly, the accumulations of income arising from any such assets;

(cid:11)c) "benefit" includes a payment of any kind;

(cid:11)d) "capital sum" means—

(cid:11)i) any sum paid or payable by way of a loan or repayment of a loan; and

(cid:11)ii) any other sum paid or payable otherwise than as income, being a sum, which is not paid or payable for full consideration in money or money'(cid:86)(cid:3)(cid:90)(cid:82)(cid:85)(cid:87)(cid:75)(cid:17)

Avoidance of tax by certain transactions in (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 175(cid:17) (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)referred to as "the owner") sells or transfers such securities and buys back or reacquires them or buys or acquires any similar securities, any interest that becomes payable in respect of such securities,––

(cid:11)a) is receivable by a person other than the owner, shall be deemed, for all purposes of this Act, to be the income of the owner; and204 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 204 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) shall not be the income of the other person,

irrespective of whether it would have been chargeable to income-tax under any other (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) Where similar securities as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) are bought or acquired, the owner shall not be under greater liability to income-tax than he would (cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:69)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:69)(cid:68)(cid:70)(cid:78)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)3) If any person has had a beneficial interest in any securities at any time during a tax year, and the result of any transaction relating to such securities or the income from it is that, in respect of such securities within such year,––

(cid:11)a) either no income is received by him; or

(cid:11)b) the income received by him is less than what would have been if the income from such securities had accrued from day to day and been apportioned accordingly,

the income from such securities for such year shall be deemed to be the income of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) shall not apply if the owner, or the person who has had a beneficial interest in the securities, proves to the satisfaction of the Assessing Officer that—

(cid:11)a) there has been no avoidance of income-tax; or

(cid:11)b) the avoidance of income-tax was exceptional and not systematic and also that in any of the three preceding years any avoidance of income-tax by a transaction of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) was not there (cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)5) If a person carrying on a business which consists wholly or partly in dealing in securities, buys or acquires any securities and sells back or retransfers the securities, then, if the result of the transaction is that interest in respect of the securities receivable by him is not deemed to be his income by reason of the provisions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), no account shall be taken of the transaction in computing the profits arising from or loss sustained in the business for any of the (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)6) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall have effect, subject to any necessary modifications, as if references to selling back or retransferring the securities (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)7) The Assessing Officer may, by notice in writing, require any person to provide within specified time, which shall not be less than twenty-eight days, details in respect of all securities of which such person was the owner or in which he had a beneficial interest at any time during the period specified in the notice, for the purposes of this section and for the purpose of discovering whether income-tax has been (cid:69)(cid:82)(cid:85)(cid:81)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)8) If—

(cid:11)a) any person buys or acquires any securities or unit within three months before the record date;

(cid:11)b) such person sells or transfers—

(cid:11)i) such securities within three months after such date; or

(cid:11)ii) such unit within nine months after such date;

(cid:11)c) the dividend or income on such securities or unit received or receivable by such person is exempt,

then, the loss, if any, arising to him on account of such purchase and sale of securities or unit, to the extent such loss does not exceed the dividend or income received or receivable on such securities or unit, shall be ignored for the purposes (cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:19)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 205 (cid:11)9) If—

(cid:11)a) any person buys or acquires any securities or unit within three months before the record date;

(cid:11)b) such person is allotted additional securities or unit without any payment on the basis of holding of such securities or unit on such date;

(cid:11)c) such person sells or transfers all or any of the securities or unit (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) within nine months after such date, while continuing (cid:87)(cid:82)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b),

then, the loss, if any, arising to him on account of such purchase and sale of all or any of such securities or unit shall be ignored for the purposes of computing his (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)

(cid:11)10) Irrespective of any other provision of this Act, loss ignored as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9) shall be deemed to be the cost of purchase or acquisition of such additional securities or unit referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9(cid:12)(cid:11)b) as are held by him on (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

(cid:11)11) For the purposes of this section,—

(cid:11)a) "interest" includes a dividend;

(cid:11)b) "record date" means such date as may be fixed by—

(cid:11)i) a company;

(cid:11)ii) a Mutual Fund or the Administrator of the specified undertaking or the specified company, where—

(cid:11)A) "Administrator" means the Administrator as referred to in c(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) Undertaking and Repeal) Act, 2002;

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:11)B) "specified company" means a company as referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)h(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:56)(cid:81)(cid:76)(cid:87)(cid:3) (cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) Undertaking and Repeal) Act, 2002; or

(cid:11)iii) a business trust defined in section (cid:21)(cid:11)21); or

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:3)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)b) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) Funds) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992,

for the purposes of entitlement of the holder of the securities or units to receive dividend, income, or additional securities or units without any consideration;

(cid:11)c) "securities" includes stocks and shares;

(cid:11)d) securities shall be deemed to be similar if they entitle their holders to the same rights against the same persons as to capital and interest and the same remedies for the enforcement of those rights, irrespective of any difference in the total nominal amounts of the respective securities or in the form in which they are held or in the manner in which they can be transferred;

(cid:11)e) "unit" shall mean,—

(cid:11)i) a unit of a business trust defined in section (cid:21)(cid:11)21);

(cid:11)ii) a unit defined in section 208(cid:11)3(cid:12)(cid:11)c); or

(cid:11)iii) beneficial interest of an investor in an Alternative Investment Fund, (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:11)iv), and shall include shares or partnership interests(cid:17)

176(cid:17) (cid:11)1) The Central Government may, by notification specify any country or territory outside India, as a notified jurisdictional area in relation to transactions entered into by any assessee, having regard to the lack of effective exchange of (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Special measures in respect of transactions with persons located in notified jurisdictional (cid:68)(cid:85)(cid:72)(cid:68)(cid:17)206 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 206 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) Irrespective of anything contrary in this Act, if an assessee enters into a transaction where one of the parties to the transaction is a person located in a notified jurisdictional area, then,—

(cid:11)a) all the parties to the transaction shall be deemed to be associated enterprises within the meaning of section 162;

(cid:11)b) any transaction of the nature described in sections 163(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2) shall be deemed to be an international transaction within the meaning of section 163,

and the provisions of sections 161, 162, 163, 165 (cid:11)except the benefit of variation specified in sections 165(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:11)ii)), 166, 167, 171, 172 and 173 shall apply (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)3) Irrespective of anything to the contrary in this Act, no deduction shall

be allowed—

(cid:11)a) for any payment made to any financial institution located in a notified jurisdictional area, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee; and

(cid:11)b(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12) arising from the transaction with a person located in a notified jurisdictional area, unless the assessee maintains such other documents and furnishes such information as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)4) Irrespective of anything to the contrary in this Act, if, in any tax year, the assessee has received or credited any sum from any person located in a notified jurisdictional area and—

(cid:11)a) the assessee does not provide any explanation about the source of the said sum in the hands of such person or in the hands of the beneficial owner (cid:11)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:88)(cid:80)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)b) the explanation provided by the assessee, in the opinion of the Assessing Officer, is not satisfactory,

then such sum shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) Irrespective of anything to the contrary in this Act, if any person located in a notified jurisdictional area is entitled to receive any sum or income or amount on which tax is deductible under Chapter XIX-B, the tax shall be deducted at the highest of the following rates––

(cid:11)a) at the rate or rates in force;

(cid:11)b) at the rate specified in the relevant provisions of this Act;

(cid:11)c(cid:12) (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:22)(cid:19)(cid:8)(cid:17)

(cid:11)6) For the purposes of this section,—

(cid:11)a) "person located in a notified jurisdictional area" shall include,—

(cid:11)i) a person who is resident of the notified jurisdictional area;

(cid:11)ii) a person, not being an individual, which is established in the notified jurisdictional area; or

(cid:11)iii) a permanent establishment of a person not falling in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) (cid:82)(cid:85)(cid:3)(cid:11)ii), in the notified jurisdictional area;

(cid:11)b) "permanent establishment" shall have the meaning assigned to it in section (cid:20)(cid:26)(cid:22)(cid:11)c);

(cid:11)c) "transaction" shall have meaning assigned to it in section 173(cid:11)e(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:19)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 207 Limitation on interest deduction in certain (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 177(cid:17) (cid:11)1) Irrespective of anything contrary in this Act, any expenditure by way of interest or similar payment in respect of excess interest, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), shall not be deductible in computation of income chargeable under the head "Profits and gains of business or profession", if,—

(cid:11)a) it is paid or payable by an Indian company or a permanent establishment of a foreign company in India, in respect of any debt issued by an associated enterprise which is a non-resident; and

(cid:11)b) the sum of such expenditure in a tax year exceeds one crore rupees(cid:17)

(cid:11)2) Where a lender, not being an associated enterprise, has issued a debt referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), such debt shall be deemed to have been issued by an associated enterprise if an associated enterprise has—

(cid:11)a) provided an implicit or explicit guarantee to the lender in respect of such debt; or

(cid:11)b(cid:12) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:87)(cid:70)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)3) The provisions of this section shall not apply to—

(cid:11)a) interest paid in respect of a debt issued by a lender which is a permanent establishment in India of a non-resident engaged in the business of banking;

(cid:11)b) an Indian company or a permanent establishment of a foreign company which is engaged in the business of banking or insurance or a Finance Company located in any International Financial Services Centre, or such class of non-banking financial companies as may be notified by the (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the expression "excess interest" means the total interest paid or payable in excess of 30% of earnings before interest, taxes, depreciation and amortisation of the borrower in the tax year or the interest paid or (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)5) Interest expenditure not wholly deducted against income under the head "Profits and gains of business or profession" for any tax year shall be—

(cid:11)a) carried forward to the following tax year or years; and

(cid:11)b) allowed as a deduction against the profits and gains, if any, of any business or profession carried on by it and assessable for such tax year, to the extent of maximum allowable interest expenditure as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)6) The interest expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall not be carried forward for more than eight tax years immediately succeeding the tax year for which (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)7) For the purposes of this section,—

(cid:11)a) "debt" means any loan, financial instrument, finance lease, financial derivative, or any arrangement that gives rise to interest, discounts or other finance charges that are deductible in the computation of income chargeable under the head "Profits and gains of business or profession";

(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)

(cid:11)b) "Finance Company" means a finance company as defined in (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)e) of the International Financial Services Centres Authority (cid:11)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) Services Centres Authority Act, 2019 and which satisfies such conditions and carries on such activities, as may be prescribed;

(cid:11)c) "permanent establishment" shall have the meaning assigned to it in section (cid:20)(cid:26)(cid:22)(cid:11)c(cid:12)(cid:17)208 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 208 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER XI

GENERAL ANTI-AVOIDANCE RULE

Applicability of General Anti-Avoidance (cid:53)(cid:88)(cid:79)(cid:72)(cid:17)

178(cid:17) (cid:11)1) Irrespective of anything contained in this Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement and the consequence in relation to tax arising from it may be determined subject to (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)2) The provisions of this Chapter may be applied to any step in, or a part of, (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

179(cid:17) (cid:11)1) An impermissible avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax benefit, and it—

Impermissible avoidance (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)a) creates rights, or obligations, which are not ordinarily created between persons dealing at arm's length;

(cid:11)b) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act;

(cid:11)c) lacks commercial substance or is deemed to lack commercial substance under section 180, in whole or in part; or

(cid:11)d) is entered into, or carried out, by means, or in a manner, which are not ordinarily employed for bona fide (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)2) An arrangement shall be presumed, unless it is proved to the contrary by the assessee, to have been entered into, or carried out, for the main purpose of obtaining a tax benefit, if the main purpose of a step in, or a part of, the arrangement is to obtain a tax benefit, irrespective of the fact that the main purpose of the whole (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:17)

180(cid:17) (cid:11)1) An arrangement shall be deemed to lack commercial substance, if––

Arrangement to lack commercial (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)a) the substance or effect of the arrangement as a whole, is inconsistent with, or differs significantly from, the form of its individual steps or a part; or

(cid:11)b) it involves or includes—

(cid:11)i) round trip financing;

(cid:11)ii) an accommodating party;

(cid:11)iii) elements that have effect of offsetting or cancelling each other;

(cid:11)iv) a transaction which is conducted through one or more persons and disguises the value, location, source, ownership or control of funds which is the subject matter of such transaction;

(cid:11)c) it involves the location of an asset or of a transaction or of the place of residence of any party which is without any substantial commercial purpose (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:11)(cid:69)(cid:88)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3) party; or

(cid:11)d) it does not have a significant effect upon the business risks or net cash flows of any party to the arrangement apart from any effect attributable (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3) (cid:69)(cid:72)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:11)(cid:69)(cid:88)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:17)

(cid:11)2) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), round trip financing includes any arrangement in which, through a series of transactions—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:19)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 209

(cid:11)a) funds are transferred among the parties to the arrangement; and

(cid:11)b) such transactions do not have any substantial commercial purpose (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:11)(cid:69)(cid:88)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:12)(cid:15)

without having any regard to—

(cid:11)A) whether or not the funds involved in the round trip financing can be traced to any funds transferred to, or received by, any party in connection with the arrangement;

(cid:11)B) the time, or sequence, in which the funds involved in the round trip financing are transferred or received; or

(cid:11)C) the means by, or manner in, or mode through, which funds involved (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:76)(cid:83)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)3) The following may be relevant but shall not be sufficient for determining whether an arrangement lacks commercial substance or not:—

(cid:11)a) the period or (cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86) therein) exists;

(cid:11)b) the fact of payment of taxes, directly or indirectly, under the arrangement;

(cid:11)c) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:3) (cid:72)(cid:91)(cid:76)(cid:87)(cid:3) (cid:85)(cid:82)(cid:88)(cid:87)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85) business o(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Consequences of impermissible avoidance (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) 181(cid:17) (cid:11)1) If an arrangement is declared to be an impermissible avoidance arrangement, then, the consequences, in relation to tax, of the arrangement, including denial of tax benefit or a benefit under a tax treaty, shall be determined, in the manner as deemed appropriate in the circumstances of the case(cid:17)

(cid:11)2) The consequences of an arrangement declared to be an impermissible avoidance arrangement as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall include but shall not be limited to the following:—

(cid:11)a) disregarding, combining or recharacterising any step in, or a part or whole of, the impermissible avoidance arrangement;

(cid:11)b) treating the impermissible avoidance arrangement as if it had not been entered into or carried out;

(cid:11)c) disregarding any accommodating party or treating any accommodating party and any other party as one and the same person;

(cid:11)d) deeming persons who are connected persons in relation to each other to be one and the same person for the purposes of determining tax treatment of any amount;

(cid:11)e) reallocating amongst the parties to the arrangement—

(cid:11)i) any accrual, or receipt, of a capital nature or revenue nature; or

(cid:11)ii) any expenditure, deduction, relief or rebate;

(cid:11)f) treating—

(cid:11)i) the place of residence of any party to the arrangement; or

(cid:11)ii) the situs of an asset or of a transaction,

at a place other than the place of residence, location of the asset or location of the transaction as provided under the arrangement; or

(cid:11)g) considering or looking through any arrangement by disregarding any (cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)210 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 210 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) In this section,—

(cid:11)a) any equity may be treated as debt or vice versa;

(cid:11)b) any accrual, or receipt, of a capital nature may be treated as of revenue nature or vice versa; or

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:69)(cid:68)(cid:87)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:75)(cid:68)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:17)

182(cid:17) In this Chapter, in determining whether a tax benefit exists,—

(cid:11)a) the parties who are connected persons in relation to each other may be treated as one and the same person;

Treatment of connected person and accommodating (cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)

(cid:11)b) any accommodating party may be disregarded;

(cid:11)c) the accommodating party and any other party may be treated as one and the same person;

(cid:11)d) the arrangement may be considered or looked through by (cid:71)(cid:76)(cid:86)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

183(cid:17) The provisions of this Chapter shall apply––

Application of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)a) in addition to, or in lieu of, any other basis for determination of tax liability;

(cid:11)b) as per such guidelines and subject to such conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Interpretation(cid:17)

184(cid:17) For the purposes of this Chapter, unless the context otherwise requires,—

(cid:11)1) "accommodating party" means a party to an arrangement, if the main purpose of the direct or indirect participation of that party in the arrangement, (cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:15)(cid:3)(cid:68)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:11)(cid:69)(cid:88)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) provisions of this Chapter) for the assessee whether or not the party is a connected person in relation to any party to the arrangement;

(cid:11)2) "arrangement" means any step in, or a part or whole of, any transaction, operation, scheme, agreement or understanding, whether enforceable or not, and includes the alienation of any property in such transaction, operation, scheme, agreement or understanding;

(cid:11)3) "asset" includes property, or right, of any kind;

(cid:11)4) "benefit" includes a payment of any kind whether in tangible or intangible form;

(cid:11)5) "connected person" means any person who is connected directly or indirectly to another person and includes,—

(cid:11)a) any relative of the person, if such person is an individual;

(cid:11)b) any director of the company or any relative of such director, if the person is a company;

(cid:11)c) any partner or member of a firm or association of persons or body of individuals or any relative of such partner or member, if the person is a firm or association of persons or body of individuals;

(cid:11)d) any member of the Hindu undivided family or any relative of such member, if the person is a Hindu undivided family;

(cid:11)e) any individual who has a substantial interest in the business of the person or any relative of such individual;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 211

(cid:11)f) a company, firm or an association of persons or a body of individuals, whether incorporated or not, or a Hindu undivided family having a substantial interest in the business of the person or any director, partner, or member of the company, firm or association of persons or body of individuals or family, or any relative of such director, partner or member;

(cid:11)g) a company, firm or association of persons or body of individuals, whether incorporated or not, or a Hindu undivided family, whose director, partner, or member has a substantial interest in the business of the person, or family or any relative of such director, partner or member;

(cid:11)h) any other person who carries on a business, if—

(cid:11)i) the person being an individual, or any relative of such person, has a substantial interest in the business of that other person; or

(cid:11)ii) the person being a company, firm, association of persons, body of individuals, whether incorporated or not, or a Hindu undivided family, or any director, partner or member of such company, firm or association of persons or body of individuals or family, or any relative of such director, partner or member, has a substantial interest in the business of that other person;

(cid:11)6) "fund" includes—

(cid:11)a) any cash;

(cid:11)b) cash equivalents; and

(cid:11)c) any right, or obligation, to receive or pay, the cash or cash equivalent;

(cid:11)7) "party" includes a person or a permanent establishment which participates or takes part in an arrangement;

(cid:11)8) "relative" shall have the meaning assigned to it in section 92(cid:11)5(cid:12)(cid:11)g);

(cid:11)9) a person shall be deemed to have a substantial interest in the business, if,—

(cid:11)a) in a case where the business is carried on by a company, such person is, at any time during the financial year, the beneficial owner of equity shares carrying at least 20% of the voting power; or

(cid:11)b) in any other case, such person is, at any time during the financial year, beneficially entitled to at least 20% of the profits of such business;

(cid:11)10) "step" includes a measure or an action, particularly one of a series taken in order to deal with or achieve a particular thing or object in the arrangement;

(cid:11)11) "tax benefit" includes,—

(cid:11)a) a reduction or avoidance or deferral of tax or other amount payable under this Act; or

(cid:11)b) an increase in a refund of tax or other amount under this Act; or

(cid:11)c) a reduction or avoidance or deferral of tax or other amount that would be payable under this Act, as a result of a tax treaty; or

(cid:11)d) an increase in a refund of tax or other amount under this Act as a result of a tax treaty; or

(cid:11)e) a reduction in total income; or

(cid:11)f) an increase in loss,

in the relevant tax year or any other tax year;

(cid:11)12) "tax treaty" means an agreement referred to in section 159(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:17)212 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 212 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER XII

MODE OF PAYMENT IN CERTAIN CASES(cid:15) (cid:40)(cid:55)(cid:38)(cid:17)

185(cid:17)(cid:3)(cid:11)1) No person shall take or accept from another person any loan or deposit(cid:3) or specified sum, except through—

(cid:11)a) an account payee cheque; or

Mode of taking or accepting certain loans, deposits and (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:80)(cid:17)

(cid:11)b) account payee bank draft; or

(cid:11)c) electronic clearing system through a bank account; or

(cid:11)d) any other prescribed electronic mode,

if,––

(cid:11)i) the amount or the aggregate amount of such loan, deposit, or specified sum; or

(cid:11)ii) the amount or the aggregate amount of any previously taken or accepted loan or deposit or specified sum by such person from such another person, which is remaining unpaid, whether due for repayment or not, as on the date of taking or accepting such amount as referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i); or

(cid:11)iii) the aggregate of the amounts referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)ii),

is (cid:3423) 20000 (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:17)(cid:3)

(cid:11)2) Sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to loans or deposits or specified sums taken or accepted from or by,––

(cid:11)a) the Government;

(cid:11)b) any banking company, post office savings bank, or co-operative bank;

(cid:11)c) any corporation established by a Central, State or Provincial Act;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)45) of the

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) Companies Act, 2013;

(cid:11)e) any institution, association, or body or class of institutions, associations or bodi(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to any loan or deposit or specified sum where, the person taking or accepting such loan or deposit or specified sum and person from whom such loan or deposit or specified sum is taken or accepted, both, have agricultural income and neither has any income chargeable to (cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), "(cid:3423) 200000" shall be substituted for "(cid:3423) 20000" in the case of any deposit or loan, where—

(cid:11)a) such deposit is accepted by a primary agricultural credit society or a primary co-operative agricultural and rural development bank from its member; or

(cid:11)b) such loan is taken from a primary agricultural credit society or primary co-operative agricultural and de(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)5) For the purposes of this section, the expression "loan or deposit" means (cid:79)(cid:82)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 213 186(cid:17) (cid:11)1) No person shall receive an amount of (cid:3423) 200000 or more––

Mode of undertaking (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) (cid:11)a) in aggregate from a person in a day; or

(cid:11)b) in respect of a single transaction; or

(cid:11)c) in respect of transactions relating to one event or occasion from a person,

except through—

(cid:11)i) an account payee cheque; or

(cid:11)ii) account payee bank draft; or

(cid:11)iii) electronic clearing system through a bank account; or

(cid:11)iv) any other electronic mode, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to—

(cid:11)a) any receipt by Government, any banking company, post office savings bank or co-operative bank;

(cid:11)b) transactions of the nature referred to in section 185;

(cid:11)c) such other persons or class of persons or receipts, as may be notified by the Central Governme(cid:81)(cid:87)(cid:17)

187(cid:17) Every person shall provide facility for accepting payment, through electronic modes as may be prescribed, in addition to other electronic modes, if any, being provided by him, where––

Acceptance of payment through prescribed electronic (cid:80)(cid:82)(cid:71)(cid:72)(cid:86)(cid:17) (cid:11)a) such person is carrying on business or profession; and

(cid:11)b) total sales, turnover or gross receipts in such business or profession exceeds fifty crore rupees (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

188(cid:17) (cid:11)1) No branch of a banking company or co-operative bank and no other company or co-operative society and no firm or other person shall repay—

(cid:11)a) any loan or deposit made with it; or

Mode of repayment of certain loans or deposits or specified (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17) (cid:11)b) any specified advance received by it,

except through––

(cid:11)i) an account payee cheque;

(cid:11)ii) account payee bank draft drawn in the name of the person who has made the loan or deposit or paid the specified advance; or

(cid:11)iii) by use of electronic clearing system through a bank account, or any other prescribed electronic mode,

if,––

(cid:11)A) the loan or the deposit or specified advance, together with the interest, if any, payable thereon; or

(cid:11)B) the aggregate amount of the loans or deposits held by such person with the branch of the banking company or co-operative bank or, as the case may be, the other company or co-operative society or the firm or other person (cid:11)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:79)(cid:92)(cid:12)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) interest, if any, payable thereon; or

(cid:11)C) the aggregate amount of the specified advances received by such (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:79)(cid:92)(cid:12)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:74)ether with the interest, if any, payable thereon,

is (cid:3423) 20000 (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:17)214 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 214 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) Irrespective of the provision in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), a branch of a banking company or co-operative bank, may also make the repayment by crediting such loan or deposit to the savings bank account or current account, if any, with such branch of the person to wh(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)3) Sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall not apply to repayment of any loan, deposit, or specified advance taken or accepted from—

(cid:11)a) Government;

(cid:11)b) any banking company, post office savings bank, or co-operative bank;

(cid:11)c) any corporation established by a Central, State, or Provincial Act;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)45) of the

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) Companies Act, 2013;

(cid:11)e) any institution, association, or body or class of institutions, associations or bodies notified by the (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)4) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), "(cid:3423) 200000" shall be substituted for "(cid:3423) 20000" in the case of any deposit or loan where—

(cid:11)a) such deposit is repaid to a member by a primary agricultural credit society or a primary co-operative agricultural and rural development bank; or

(cid:11)b) such loan is repaid by a member to a primary agricultural credit society or a primary co-(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:68)(cid:81)(cid:78)(cid:17)

(cid:11)5) For the purposes of this section, the expression "loan or deposit" means any loan or deposit of money which is repayable after notice or repayable after a period and, in the case of a person other than a company, includes loan or deposit (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

Interpretation(cid:17)

189(cid:17) For the purposes of this Chapter, unless the context otherwise requires,—

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (cid:11)a) "banking company" means a company to which the provisions of the Banking Regulation Act, 1949 applies and includes any bank or banking institution referred to in section 51 of that Act;

(cid:11)b) "primary agricultural credit society", and "primary co-operative agricultural and rural development bank" shall have the meanings respectively assigned to them in section 150;

(cid:11)c) "specified sum" means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place;

(cid:11)d) "specified advance" means any sum of money in the nature of advance, by whatever name called, in relation to transfer of an immovable (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

CHAPTER XIII

DETERMINATION OF TAX IN SPECIAL CASES

A.—Determination of tax in certain special cases

190(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72) any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Determination of tax where total income includes income on which no tax is (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

\

Tax on accumulated balance of recognised (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

191(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68) recognised provident fund is included in his total income, owing to the provisions of paragraph 8 of Part A of Schedule XI not being applicable, the Assessing Officer shall calculate the total of the various sums of tax as per the provisions of paragraph 9 (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 215 192(cid:17) (cid:11)1) Irrespective of anything contained in any other provisions of this Act, the total undisclosed income of the block period, determined under section 294 shall (cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:25)(cid:19)(cid:8)(cid:17)

Tax in case of block assessment of (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)2) The tax chargeable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be increased by a surcharge, (cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17) 193(cid:17) (cid:11)1) Where the total income of an assessee, being an individual, who is a resident and an employee of an Indian company engaged in specified knowledge based industry or service or an employee of its subsidiary engaged in specified knowledge based industry or (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) resident employee), includes income specified in column B of the Table below, the income-tax payable shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in c(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:37)(cid:17)

Table

Sl 1R Income Rate of Income-tax payable
A B C
 Income from dividend on Global Depository Receipts of an Indian company engaged in specified knowledge based industry or service, issued as per such Employees' Stock Option Scheme as the Central Government may, by notification, specify in this behalf and purchased by him in foreign currency 10%
 Income from long-term capital gains arising from the transfer of Global Depository Receipts referred to in serial number 1 
 Total income as reduced by income referred to in VHULDOQXPEHUVDQG Rates in force

(cid:11)a) consists only of income by way of dividends in respect of Global Depository Receipts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12), no deduction shall be allowed to him under any other provision of this Act;

(cid:11)b) includes any income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20) or 2),––

(cid:11)i) the gross total income shall be reduced by such income; and

(cid:11)ii) the deduction under any provision of this Act shall be allowed as if the gross total income as so reduced were the gross total income of (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3) The (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:21)(cid:11)6) shall not apply for computation of long-term capital gains arising out of the transfer of long-term capital asset, being Global Depository Receipts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21))(cid:17)

(cid:11)4) For the purposes of this section,—

(cid:11)a) "Global Depository Receipts" means any instrument in the form of a depository receipt or certif(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:11)(cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:12)(cid:3) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) Overseas Depository Bank outside India or in an International Financial Services Centre and issued to investors against the issue of,—

216 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 216 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) ordinary shares of issuing company, being a company listed on a recognised stock exchange in India; or

(cid:11)ii) foreign currency convertible bonds of issuing company; or

(cid:11)iii) ordinary shares of issuing company, being a company incorporated outside India, if such depository receipt or certificate is listed and traded on any International Financial Services Centre;

(cid:11)b) "information technology service" means any service which results from the use of any information technology software over a system of information technology products for realising value addition;

(cid:11)c) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated or providing inter-activity to a user, by means of an automatic data processing machine falling under heading information technology products but does not include non-information technology products;

(cid:11)d) "Overseas Depository Bank" means a bank authorised by the issuing company to issue Global Depository Receipts against issue of Foreign Currency Convertible Bonds or ordinary shares of the issuing company;

(cid:11)e) "specified knowledge based industry or service" means—

(cid:11)i) information technology software; or

(cid:11)ii) information technology service; or

(cid:11)iii) entertainment service; or

(cid:11)iv) pharmaceutical industry; or

(cid:11)v) bio-technology industry; or

(cid:11)vi) any other industry or service, as specified by the Central Government, by notification;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)f) "subsidiary" shall have the same meaning as assigned to it in section (cid:21)(cid:11)87) of the Companies Act, 2013 and includes subsidiary (cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

194(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Tax on certain (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:17)

Act, where the total income of an assessee as mentioned in column B of the Table below, includes income of the nature specified in column C of the said Table, the income-tax payable by such assessee, for a tax year, shall be the aggregate of––

(cid:11)a) income-tax calculated on income mentioned in column C, at the rate mentioned in column D, subject to the conditions specified in column E; and

(cid:11)b) income-tax with which the assessee would have been chargeable had his total income been reduced by income mentioned in column C (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 217 Table

Sl1R Assessee Income Rate of tax Conditions
A B C D E
 Any person Winnings RWKHU than from any online game) from–– a) lottery; or b) crossword puzzle; or c) race including KRUVH UDFH QRW being income from the activity of owning and maintaining race horses); or d) card game and other game of any sort; or e) gambling or betting of any form RUQDWXUH 30% Nil
 A person, resident in India and who is a patentee KHUHLQ referred to as an eligible DVVHVVHH  Royalty in respect of a patent developed and registered in India 10% a) No deduction in respect of any expenditure or allowance shall be allowed to the eligible assessee under any provision of this Act in computing his income referred to in column C; b) an option for taxation of income by way of royalty in respect of a patent developed and registered in India is exercised in the prescribed manner, on or before the due date specified under section  1) for furnishing the return of income for the relevant tax year; c) where an option is exercised XQGHU FODXVH b) and the eligible assessee
A B C D E
does not offer its income for taxation as per the provisions of columns C and D for any of the five tax years, succeeding such tax year, then such assessee shall not be eligible to claim the benefit of the provisions of columns C and D for five tax years subsequent to the tax year in which such income has not been offered to tax as per VXFKSURYLVLRQV
 Any person Income by way of transfer of carbon credits 10% No deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing his income referred to column C
 Any person Any income from the transfer of any virtual digital asset 30% a) No deduction in respect of any H[SHQGLWXUH RWKHU than cost of acquisition, if any) or allowance or set off of any loss shall be allowed to the assessee under any provision of this Act in computing the income referred to in column C; and b) no set off of loss from transfer of the virtual digital asset computed herein shall be allowed against income computed under any provision of this Act to the assessee and such loss shall not be allowed to be carried forward to VXFFHHGLQJWD[\HDUV
 Any person Any income by way of net winnings from any online game, computed in the manner, as may be SUHVFULEHG 30% Nil
 Any person Any profits and gains from life insurance business  Nil
218 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 218 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 219

(cid:11)a) "carbon credit", in respect of one unit, means reduction of one tonne of carbon dioxide emissions or emissions of its equivalent gases which is validated by the United Nations Framework on Climate Change and which can be traded in market at its prevailing market price;

(cid:11)b) "computer resource" shall have the same meaning as assigned to it 21 of (cid:21)(cid:19)(cid:19)(cid:19)(cid:17)

in section (cid:21)(cid:11)1(cid:12)(cid:11)k) of the Information Technology Act, 2000;

(cid:11)c) "developed" means at least 75% of the expenditure incurred in India by the eligible assessee for any invention in respect of which patent is granted (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:12)(cid:30)

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:11)d) "horse race" shall have the meaning assigned to it in section (cid:28)(cid:23)(cid:11)6);

(cid:11)e) "internet" means the combination of computer facilities and electromagnetic transmission media including related equipment and software, comprising the interconnected worldwide network of computer networks that transmits information based on a protocol for controlling such transmission;

(cid:11)f) "invention" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)j) of the Patents Act;

(cid:11)g) "lump sum" includes an advance payment on account of such royalties which is not returnable;

(cid:11)h) "online game" means a game that is offered on the internet and is accessible by a user through a computer resource including any telecommunication device;

(cid:11)i) "patent" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)m) of the Patents Act;

(cid:11)j) "patented article" and "patented process" shall have the same (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)o) of the Patents Act;

(cid:11)k) "patentee" means the person, being the true and first inventor of the invention, whose name is entered in the patent register as the patentee, as per the Patents Act, and includes every such person, being the true and first inventor of the invention, where more than one person is registered as patentee under that Act in respect of that patent;

(cid:11)l) "royalty", in respect of a (cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92) lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head "Capital gains" or consideration for sale of product manufactured with the use of patented process or the patented article for commercial use) for the—

220 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 220 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) transfer of all or any (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:12) in respect of a patent; or

(cid:11)ii) imparting of any information concerning the working of, or the use of, a patent; or

(cid:11)iii) use of any patent; or

(cid:11)iv) rendering of any services in connection with the activities referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)iii);

(cid:11)m) "true and first inventor" shall have the same meaning as assigned to (cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)y) of the Patents Act; and

(cid:11)n) for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:23)(cid:12), the term "transfer" as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)109), shall apply to any virtual digital asset, (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:17)

195(cid:17) (cid:11)1) Where the total income of an assessee—

Tax on income referred to in sections 102 to (cid:20)(cid:19)(cid:25)(cid:17)

(cid:11)a) includes any income referred to in section 102 or 103 or 104 or 105 or 106 and reflected in the return of income furnished under section 263; or

(cid:11)b) determined by the Assessing Officer includes any income referred to in any of the said section 102 or 103 or 104 or 105 or 106, if such income is (cid:81)(cid:82)(cid:87)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),

the income-tax payable shall be the aggregate of—

(cid:11)i) income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a) and (cid:11)b), at the rate of 60%; and

(cid:11)ii) income-tax with which the assessee would have been chargeable had his total income been reduced by i(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:17)(cid:3)

(cid:11)2) Irrespective of anything contained in this Act, no deduction in respect of any expenditure or allowance or set off of any loss shall be allowed to the assessee under any provision of this Act in computing his income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b)(cid:17)

B.—Special provisions relating to tax on capital gains

196(cid:17) (cid:11)1) Where the total income of an assessee includes any income chargeable under the head "Capital gains", arising from the transfer of a short-term capital asset––

Tax on short- term capital gains in certain (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust; and

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17) (cid:11)b) the transaction of sale of such equity share or unit is chargeable to securities transaction tax under Chapter (cid:57)(cid:44)(cid:44)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:11)(cid:49)(cid:82)(cid:17)(cid:3) (cid:21)(cid:12)(cid:3) Act, 2004, then,

the tax payable by the assessee on the total income, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall be the aggregate of—

(cid:11)i) income-tax calculated on such short-term capital gains at the rate of 20%;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 221

(cid:11)ii) income-tax payable on the balance amount of the total income as if (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)2) In the case of an individual or a Hindu undivided family, being a resident, where the total income, as reduced by short-term capital gains computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), is below the maximum amount which is not chargeable to income-tax, then,—

(cid:11)a) such short-term capital gains shall be reduced by the amount by which the total income as so reduced falls short of the maximum amount which is not chargeable to income-tax; and

(cid:11)b) the tax on the balance of such short-term capital gains shall be computed at the rate as applicable in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)i)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1)(cid:11)b) shall not apply to a transaction undertaken on a recognised stock exchange located in any International Financial Services Centre and where the consideration for such transaction is paid or payable (cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:17)

(cid:11)4) Where the gross total income of an assessee includes any short-term capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the deduction under Chapter VIII shall be (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section, the expression "equity oriented fund" shall have the meaning assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:27)(cid:17)

Tax on long-term (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17) 197(cid:17) (cid:11)1) Where the total income of an assessee includes any income arising from the transfer of a long-term capital asset which is chargeable under the head "Capital gains", the tax payable by the assessee on the total income, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2), (cid:11)3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4), shall be the aggregate of—

(cid:11)a) income-tax payable on the total income as reduced by such long-term capital gains, had the total income, as so reduced, been his total income; and

(cid:11)b) income-tax calculated on such long-term capital gains at the (cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:21)(cid:17)(cid:24)(cid:8)(cid:17)

(cid:11)2) In the case of an individual or a Hindu undivided family, being a resident, where the total income as reduced by long-term capital gains computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is below the maximum amount which is not chargeable to income-tax, then,—

(cid:11)a) such long-term capital gains shall be reduced by the amount by which the total income as so reduced falls short of the maximum amount which is not chargeable to income-tax; and

(cid:11)b) the tax on the balance of such long-term capital gains shall be computed at the rate as referred in sub-sec(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)3) In the case of an individual or a Hindu undivided family, being a resident, in the case of transfer of a long-term capital asset, being land or building, or both, which was acquired before the 23rd July, 2024, the excess income-tax computed as per the following formula shall be ignored:––

E = A – B

where––

E = excess income-tax to be ignored;

A = income-tax computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)b);

222 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 222 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

B = income-tax computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)b) taking the rate as 20% and the capital gains is computed by taking the cost of acquisition as "indexed cost of acquisition" and the cost of improvement as "indexed cost of improvement"(cid:17)

(cid:11)4) In the case of an assessee being a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)any) or a foreign company, the long term capital gains arising from the transfer of a capital asset, being unlisted securities or shares of a company not being a company in which the public are substantially interested, shall be computed without giving effect to the provisions (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:21)(cid:11)6(cid:12)(cid:17)

(cid:11)5) Where the gross total income of an assessee includes any income arising from the transfer of a long-term capital asset, the gross total income shall be reduced by such income and the deduction under Chapter VIII shall be allowed as if the gross (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)6) For the purposes of this section,—

(cid:11)a) "securities" shall have the same meaning as assigned to it in

42 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) of the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)

(cid:11)b) "listed securities" means the securities which are listed on any recognised stock exchange in India;

(cid:11)c) "unlisted securities" means securities other than listed securities;

(cid:11)d) "indexed cost of acquisition" and "indexed cost of improvement" shall have the meanings respectively assigned to them in section 72(cid:17)

198(cid:17) (cid:11)1) Irrespective of anything contained in section 197, the tax payable by an assessee on his total income shall be determined as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), if—

Tax on long- term capital gains in certain (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) the total income includes any income chargeable under the head "Capital gains";

(cid:11)b) the capital gains arise from the transfer of a long-term capital asset being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust;

(cid:11)c(cid:12) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)

(cid:21)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17) Act, 2004 has—

(cid:11)i) in a case where the long-term capital asset is in the nature of an equity share in a company, been paid on acquisition and transfer of such capital asset; or

(cid:11)ii) in a case where the long-term capital asset is in the nature of a unit of an equity oriented fund or a unit of a business trust, been paid on (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)2) The tax payable by the assessee on the total income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be the aggregate of—

(cid:11)a) income-tax calculated on such long-term capital gains exceeding (cid:3423) 125000 (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:21)(cid:17)(cid:24)(cid:8)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b) income-tax payable on the total income as reduced by long-term capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) as if the total income so reduced (cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3) In the case of an individual or a Hindu undivided family, being a resident, where the total income as reduced by long-term capital gains computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is below the maximum amount which is not chargeable to income-tax, then,—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 223

(cid:11)a) such long-term capital gains shall be reduced by the amount by which the total income as so reduced falls short of the maximum amount which is not chargeable to income-tax; and

(cid:11)b) the tax on the balance of such long-term capital gains shall be computed at the rate as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)4) The condition specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)c) shall not apply to a transfer undertaken on a recognised stock exchange located in any International Financial Services Centre and where the consideration for such transfer is (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:17)

(cid:11)5) The Central Government may, by notification, specify the nature of acquisition in respect of which the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)c(cid:12)(cid:11)i) shall not (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)6) Where the gross total income of an assessee includes any long-term capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the deduction under Chapter VIII shall be (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)7) Where the total income of an assessee includes any long-term capital gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the rebate under section 156 shall be allowed from the income-tax on the total income as reduced by tax payable on such (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17)

(cid:11)8) For the purposes of this section, the expression "equity oriented fund" means a fund set up under a scheme of a mutual fund specified in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:79)(cid:76)(cid:81)(cid:78)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3) 2) does not apply and—

(cid:11)i) in a case where the fund invests in the units of another fund which is traded on a recognised stock exchange,—

(cid:11)A) a minimum of 90% of the total proceeds of such fund is invested in the units of such other fund; and

(cid:11)B) such other fund also invests a minimum of 90% of its total proceeds in the equity shares of domestic companies listed on a recognised stock exchange; and

(cid:11)ii) in any other case, a minimum of 65% of the total proceeds of such fund is invested in the equity shares of domestic companies listed on a recognised stock exchange,

and, for the purposes of this clause,––

(cid:11)I) the percentage of equity shareholding or unit held in respect of the fund, shall be computed with reference to the annual average of the monthly averages of the opening and closing figures;

(cid:11)II) in case of a scheme of an insurance company comprising unit linked insurance policies to which exemption in Schedule II (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17) 2) does not apply, the minimum requirement of 90% or 65%, as the case may be, is required to be satisfied throughout the term of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:17)224 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 224 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

C.—New tax regime

Tax on income of certain manufacturing domestic (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)

199(cid:17) (cid:11)1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B, E and this Part (cid:11)other than sections 200 and 201) of this Chapter, the income-tax payable in respect of the total income of a person, being a domestic company, for any tax year, shall, at the option of such person, be computed at the rate of 25% subject to the following conditions:––

(cid:11)a) the company has been set-up and registered on or after the 1st March, 2016;

(cid:11)b) the company is not engaged in any business other than the business of manufacture or production of any article or thing and research in relation to, or distribution of, such article or thing manufactured or produced by it; and

(cid:11)c) the total income of the company has been computed,—

(cid:11)i) without any deduction under––

(cid:11)A) section (cid:23)(cid:24)(cid:11)2) or 47(cid:11)1(cid:12)(cid:11)b); or

(cid:11)B) Chapter VIII-C, other than the provisions of section 146; or

(cid:11)C) sections specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:24)(cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)g);

(cid:11)ii) without set off of any loss carried forward from any earlier tax year, if such loss is attributable to any of the deductions referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i)(cid:17)

(cid:11)2) The loss referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:11)ii) shall be deemed to have been given full effect to and no further deduction for such loss shall be allowed for any (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The provisions of this section shall not apply unless an option is exercised by the person in the manner as may be prescribed on or before the due date specified under section 263(cid:11)1) for furnishing the first of the returns of income which such person is required to furnish and such option once exercised, shall apply to subsequent (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)4) Once the option under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) has been exercised for any tax year, it cannot be subsequently withdrawn for the same or any other tax year, except where the person exercises option under section 200(cid:17)

Tax on income of certain domestic (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)

200(cid:17) (cid:11)1) Irrespective of anything contained in this Act but subject to the provisions of Parts A, B, E and this Part (cid:11)other than sections 199 and 201) of this Chapter, the income-tax payable for a tax year shall be at the rate of 22%, at the option of a person being a domestic company, in respect of the total income of such person computed in the following manner:––

(cid:11)a) without any deduction under––

(cid:11)i) section 45(cid:11)2) or (cid:23)(cid:26)(cid:11)1)(cid:11)b); or

(cid:11)ii) Chapter VIII other than provisions of section 146 or 148; or

(cid:11)iii) sections specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:24)(cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)g);

(cid:11)b) without set off of any loss carried forward or depreciation from any earlier tax year, if such loss or depreciation is attributable to any of the (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 225

(cid:11)c) without set off of any loss or allowance for unabsorbed depreciation deemed so under section 116, if such loss or depreciation is attributable to any (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:17)

(cid:11)2) Where the person fails to satisfy the requirements contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in any tax year, the option shall become invalid in respect of the said tax year and subsequent years and other provisions of the Act shall apply, as if the option had not been exercised for such tax year and for (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)3) The loss and depreciation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c) shall be deemed to have been given full effect to and no further deduction for such loss or (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) In case of a person, having a Unit in the International Financial Services Centre, which has exercised option under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)5), the requirements contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be modified to the extent that the deduction as referred to in section 147 shall be available to such Unit subject to fulfilment of the (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The provisions of this section shall not apply unless the option is exercised by the person in such manner as may be prescribed on or before the due date specified under section 263(cid:11)1) for furnishing the return of income and such option (cid:82)(cid:81)(cid:70)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)6) Once the option under this section has been exercised for any tax year, it shall not be subsequently withdrawn for the (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)7) In case of a person, being a domestic company, where the option exercised by it under section 201, has been rendered invalid due to violation of the conditions contained (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:24)(cid:11)2(cid:12)(cid:11)b) or (cid:11)c) or (cid:11)d), such person may ex(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Tax on income of new manufacturing domestic (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17) 201(cid:17) (cid:11)1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B, E and this Part (cid:11)other than sections 199 and 200) of this Chapter, the income-tax payable in respect of the total income of an assessee, being a domestic company, specified in column B of the Table below, shall, at the option of such assessee, be computed at the rates specified in column C, if the conditions contained in column D (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:72)(cid:71)(cid:17)

Table

6O 1R Assessee Total income and rate of tax Conditions
A B C D
 A domestic company engaged in business of manufacture or production of any article or thing a) 15% on the total income other than the income mentioned in FODXVHV b  c DQG d); b  ZLWKRXW DQ\ deduction or allowance in respect of any expenditure or allowance) on such income,–– i) which has neither been derived from nor is incidental to manufacturing or production of an article or thing; and Such domestic company–– a) exercises the option in the manner provided in sub-VHFWLRQ 2); b) has been set-up and registered on or after the 1st October, 2019; has commenced c) manufacturing or production of an article or thing on or before the 31st March, 2024;
A B C D
ii) in respect of which no specific rate of tax has been provided separately under Parts A, B, E and this Part of this Chapter; c) 22% on short-term capital gains derived from transfer of a capital asset on which no depreciation is allowable under this Act; d) 30% on the income deemed so under section 205 4  d) the total income of which is computed as per the provisions of sub-VHFWLRQ 3); and fulfils all the e) conditions provided in sub-VHFWLRQ 5) of this VHFWLRQDQGVHFWLRQ 2)
226 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 226 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

manner prescribed subject to the following conditions:––

(cid:11)a) it shall be exercised on or before the due date specified under section 263(cid:11)1) for furnishing first of the returns of income for any tax year;

(cid:11)b) such option, once exercised, shall apply to subsequent tax years;

(cid:11)c) once the option has been exercised for any tax year, it shall not be subsequently withdrawn for the same or any other tax year; and

(cid:11)d) where the assessee fails to fulfil the conditions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:17)(cid:39)(cid:12) in any tax year,––

(cid:11)i) the option shall become invalid in respect of such tax year and subsequent tax years; and

(cid:11)ii) the other provisions of this Act shall apply, as if the option had (cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the total income of the assessee shall be computed,—

(cid:11)a) without any deduction under—

(cid:11)i) section 45(cid:11)2) or(cid:23)(cid:26)(cid:11) 1)(cid:11)b); or

(cid:11)ii) Chapter VIII other than section 146 or 148; or

(cid:11)iii) sections specified in (cid:21)(cid:19)(cid:24)(cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)g);

(cid:11)b) without set off of any loss or allowance for unabsorbed depreciation deemed so under section 116, if such loss or depreciation is attributable to any of (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:17)

(cid:11)4) While computing the income of the assessee, the loss and depreciation, or both, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3)(cid:11)b) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation, or both, shall be allowed (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) In case of an amalgamation, option under this section shall remain valid in case of the amalgamated company only and if the conditions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:17)(cid:39)(cid:12) (cid:68)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

202(cid:17) (cid:11)1) Irrespective of anything contained in this Act other than Chapter XVII-B but subject to Parts A, B, E and this Part of this Chapter, the income-tax payable by a person, being—

New tax regime for individuals, Hindu undivided family and (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:86)(cid:17)

(cid:11)a) an individual; or

(cid:11)b) a Hindu undivided family; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 227 (cid:11)c(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)-operative society); or

(cid:11)d) a body of individuals, whether incorporated or not; or

(cid:11)e) an (cid:68)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)77(cid:12)(cid:11)g),

in respect of the total income for a tax year, shall, unless the person exercises the option in the manner provided under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), be computed at the rate of tax given in the following Table:—

Table

Sl 1R Total income Rate of tax
A B C
 8SWRൟ400000 Nil
 )URPൟ4WRൟ800000 5%
 )URPൟ8WRൟ200000 10%
 )URPൟ2WRൟ600000 15%
 )URPൟ6WRൟ2000000 20%
 From ൟ2000001 to ൟ2400000 25%
 Above ൟ2400000 30%

be computed—

(cid:11)a) without any exemption or deduction under––

(cid:11)i(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) 5 or 6 or 7 or 8 or 11 or 17);

(cid:11)ii(cid:12) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:21) or 13) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)may

be prescribed for this purpose);

(cid:11)iii) section 144;

(cid:11)iv(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:30)

(cid:11)v(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:21)(cid:11)1(cid:12)(cid:11)b), in respect of properties referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:11)6);

(cid:11)vi(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)8);

(cid:11)vii) section 48;

(cid:11)viii) section 49;

(cid:11)ix(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c);

(cid:11)x) section 46;

(cid:11)xi(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)a); and

(cid:11)xii) Chapter VIII other than the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:20)(cid:21)(cid:23)(cid:11)1) and

(cid:20)(cid:21)(cid:23)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:21)(cid:24)(cid:11)2) or 146; and

(cid:11)b) without set off of—

(cid:11)i) any loss carried forward or depreciation from any earlier tax year, if such loss or depreciation is attributable to any of the deductions (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a); or

(cid:11)ii) any loss under the head "Income from house property" with

any other head of income; and228 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 228 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)c) without any exemption or deduction for allowances or perquisite,

(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)3) The loss and depreciation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:11)b) shall be deemed to have been given full effect to and no further deduction for such loss or (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall apply to a person, where an option is exercised by such person under this section, in such manner as may be prescribed, for any tax year, and such option is exercised,––

(cid:11)a) in case of a person having income from business or profession,––

(cid:11)i) on or before the due date specified under section (cid:21)(cid:25)(cid:22)(cid:11)1) for

furnishing the returns of income for such tax year;

(cid:11)ii) such option, once exercised, shall apply to subsequent tax

years;

(cid:11)iii) such option, once exercised, may be withdrawn only once for

a tax year other than the tax year for which it was exercised; and

(cid:11)iv) after such withdrawal, the person shall never be eligible to exercise the option under this sub-section, except where such person ceases to have any income from business or profession, and in such a (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) shall be available;

(cid:11)b) in case of a person not having income from business or profession, along with the return of income to be furnished under section (cid:21)(cid:25)(cid:22)(cid:11)1) for the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) In case of a person, having a Unit in the International Financial Services Centre, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be modified to the extent that deduction under section 147 shall be available to such Unit subject to fulfilment of (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

Tax on income of certain resident co- operative (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

203(cid:17) (cid:11)1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B, E and this Part (cid:11)other than section 204) of this Chapter, the income-tax payable for a tax year shall be at the rate of 22%, at the option of a person being a co-operative society resident in India, in respect of the total income of such person computed in the following manner:––

(cid:11)a) without any deduction under—

(cid:11)i) Chapter VIII other than the provisions of section 146; or

(cid:11)ii) sections specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:24)(cid:11)1)(cid:11)a) (cid:87)(cid:82)(cid:3)(cid:11)g);

(cid:11)b) without set off of any loss carried forward or depreciation from any earlier tax year, if such loss or depreciation is attributable to any of the (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:17)

(cid:11)2) Where a person fails to satisfy the requirements contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in any tax year, the option shall become invalid in respect of the said tax year and subsequent tax years and other provisions of the Act shall apply, as if the option had not been exercised for such tax year and for subsequent tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)3) The loss an(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed for any subsequent tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 229 (cid:11)4) In case of a person, having a Unit in the International Financial Services Centre, which has exercised option under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)5), the requirements contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be modified to the extent that the deduction under section 147 shall be available to such Unit subject to fulfilment of the conditions (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The provisions of this section shall not apply unless the option is exercised

by the person in the prescribed manner on or before the due date specified under section (cid:21)(cid:25)(cid:22)(cid:11)1) for furnishing the return of income and such option once exercised (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)6) Once the option under this section has been exercised for any tax year, it

shall not be subsequently withdrawn for the (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Tax on income of certain new manufacturing co-operative (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 204(cid:17) (cid:11)1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B, E and this Part (cid:11)other than section 203) of this Chapter, the income-tax payable in respect of the total income of an assessee, being a co-operative society, resident in India, engaged in the business of manufacture or production of any article or thing, shall at the option of such assessee, be computed at the rates specified in column A of the said Table, if the conditions contained in column B (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:72)(cid:71)(cid:17)

Table

Total income and rate of tax Conditions
A B
a) 15% on the total income other than the income mentioned in FODXVHV b  c) DQG d); b  ZLWKRXW DQ\ deduction or allowance in respect of any expenditure or allowance) on such income,— which has i) neither been derived from nor is incidental to manufacturing or production of an article or thing; and ii) in respect of which no specific rate of tax has been provided separately under this Part; c) 22% on short-term capital gains derived from transfer of a capital asset on which no depreciation is allowable under this Act; d) 30% on the income deemed so under section 205 4  Such co-operative society–– a) exercises the option in the manner provided in sub-VHFWLRQ 2); b) has been set-up and registered on or after the 1st April, 2023; c) has commenced manufacturing or production of an article or thing on or before the 31st March, 2024; d) the total income of which is computed as per the provisions of sub-VHFWLRQ 3); and e) fulfils all the conditions provided in section 205 2)
230 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 230 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)2) The option under this section shall be exercised by the assessee in the

manner as may be prescribed subject to the following conditions:––

(cid:11)a) it shall be exercised on or before the due date specified under section (cid:21)(cid:25)(cid:22)(cid:11)1) for furnishing the first of the returns of income for any tax year; and

(cid:11)b) such option, once exercised, shall apply to subsequent tax years;

(cid:11)c) once the option has been exercised for any tax year, it shall not be

subsequently withdrawn for the same or any other tax year;

(cid:11)d) where the assessee fails to fulfil the conditions contained in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:17) B) in any tax year,––

(cid:11)i) the option shall become invalid in respect of such tax year and

subsequent tax years; and

(cid:11)ii) the other provisions of this Act shall apply, as if the option had

(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the total income of the assessee shall

be computed,—

(cid:11)a) without any deduction under––

(cid:11)i) Chapter VIII other than the provisions of section 146; or

(cid:11)ii) sections specified in (cid:21)(cid:19)(cid:24)(cid:11)1)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)g);

(cid:11)b) without set off of any loss carried forward or depreciation from earlier tax year, if such loss or depreciation is attributable to any of the (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)(cid:17)

(cid:11)4) While computing the income of the assessee, the loss and depreciation, or both, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3)(cid:11)b) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation, or both, shall be allowed (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

205(cid:17) (cid:11)1) For the purposes of sections 199(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:11)i(cid:12)(cid:11)C), (cid:21)(cid:19)(cid:19)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)iii), 201(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:11)iii), 203(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)ii) and 204(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:11)ii), the total income shall be computed without any deduction or exemption, under the following provisions:––

(cid:11)a(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)8), determined in such manner, as may be prescribed;

Conditions for tax on income of certain companies and co-operative (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)b) s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c);

(cid:11)c) section 46;

(cid:11)d) section (cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)a);

(cid:11)e) section 48;

(cid:11)f) section 49; and

(cid:11)g) section 144(cid:17)

(cid:11)2) For the purposes of section 201 or 204, the following conditions shall apply

to the assessee:—

(cid:11)a) its business is not formed by splitting up, or the reconstruction, of a business already in existence, unless it is formed as a result of the re-establishment, reconstruction or revival of the business of any such undertaking as is referred to in section (cid:20)(cid:23)(cid:19)(cid:11)4) in the circumstances and within the period specified in the said section;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 231

(cid:11)b) it does not use any machinery or plant, previously used for any

purpose, other than—

(cid:11)i) permitted machinery or plant used outside India;

(cid:11)ii) machinery or plant or any part thereof previously used for any purpose and the total value of such machinery or plant or any part thereof put to use by the assessee does not exceed 20% of the total value of the machinery or plant used by such assessee;

(cid:11)c) in case of a domestic company, it does not use any building previously used as a hotel or a convention centre, in respect of which deduction under section 80-ID of the Income-tax Act, 1961 has been claimed and allowed;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)d) it is not engaged in any business other than the business of manufacture or production of any article or thing and research in relation to, or distribution of, such article or thing manufactured or produced by it,

and, if any difficulty arises in fulfilling any of the conditio(cid:81)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) (cid:82)(cid:85)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)d), the Board may, with the previous approval of the Central Government, issue guidelines for the purpose of removing the difficulty and to promote manufacturing or production of article or thing using new plant and ma(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:17)

(cid:11)3) Every guideline issued by the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be laid before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in such guideline or both Houses agree that the guideline, should not be issued, the guideline shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:17)

(cid:11)4) For the purposes of sections 201 and 204,––

(cid:11)a) where it appears to the Assessing Officer that, owing to the close connection between the person to which the said section applies and any other person, or for any other reason, the course of business between them is so arranged that the business transacted between them produces to the assessee more than the ordinary profits which might be expected to arise in such business, then the Assessing Officer shall, in computing the profits and gains of such business for the purposes of this section, take profits as may be reasonably deemed to have been derived therefrom, and where the said arrangement involves a specified domestic transaction referred to in section 164, profits from such transaction shall be determined having regard to the arm's length price as defined in section 173(cid:11)a); and

(cid:11)b) the amount, being profits in excess of the profits determined by the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), shall be deemed to be the income of the person and shall be chargeable at the rates specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:20)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:17)C(cid:11)d(cid:12)(cid:64)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:19)(cid:23)(cid:3)(cid:11)1)(cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:17)A(cid:11)d(cid:12)(cid:64), (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)5) For the purposes of this Part,––

(cid:11)a) the business of manufacture or production of any article or thing shall

include the business of generation of electricity but shall not include business of—

(cid:11)i) development of computer software in any form or in any media; or232 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 232 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) mining; or

(cid:11)iii) conversion of marble blocks or similar items into slabs; or

(cid:11)iv) bottling of gas into cylinder; or

(cid:11)v) printing of books or production of cinematograph film; or

(cid:11)vi) any other business as may be notified by the Central

Government in this behalf; and

(cid:11)b) the expressions,––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)i) "hotel" and "convention centre" shall have the meanings (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) of section 80-(cid:44)(cid:39)(cid:11)6) of the Income-tax Act, 1961;

(cid:11)ii) "permitted machinery and plant used outside India" means the machinery or plant, which was previously used outside India by any other person, if the following conditions are fulfilled:—

(cid:11)A) such machinery or plant was not, at any time

previous to the date of the installation, used in India;

(cid:11)B) such machinery or plant is imported into India from

any country outside India; and

(cid:11)C) no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period before the date of installation of machinery or plant by the person;

(cid:11)iii) "unabsorbed depreciation" shall have the meaning

assigned to it in section (cid:20)(cid:20)(cid:25)(cid:11)13(cid:12)(cid:11)e); and

(cid:11)iv) "Unit" shall have the same meaning as assigned to it in

28 (cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)zc) of the Special Economic Zones Act, 2005(cid:17)

D(cid:17)(cid:178)Special provisions relating to minimum alternate tax and alternate

minimum tax

206(cid:17) (cid:11)1)(cid:11)a) Irrespective of anything contained in any other provision of this Act, where in the case of an assessee being a company, the income-tax payable on the total income as computed under this Act for a tax year is less than the minimum alternate tax payable for such tax year, then—

Special provision for minimum alternate tax and alternate (cid:80)(cid:76)(cid:81)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)i) the book profit shall be deemed to be the total income of that

assessee for such tax year; and

(cid:11)ii) the assessee shall be liable to pay income-tax equal to the minimum

(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)

(cid:11)b) For the purposes of clause (cid:11)a), the expressions "minimum alternate tax"

means the amount of tax computed on the book profit(cid:886)(cid:3)

(cid:11)i) in case of a company being a unit located in an International Financial Services Centre and deriving its income solely in convertible foreign exchange, at the rate of 9%;

(cid:11)ii) in case of any other company, at a rate of 15%(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 233 (cid:11)c) For the purposes of this section, "book profit" means the profit as shown in the statement of profit and loss for the relevant tax year prepared as per (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)f), as increased by—

(cid:11)i) income-tax paid or payable and the provision therefor, if any such amount is debited to the statement of profit and loss, where income-tax shall include—

(cid:11)A) any interest charged under this Act;

(cid:11)B) surcharge, if any, as levied under the Central Acts;

(cid:11)C) Education Cess on income-tax, if any, as levied under the

Central Acts; and

(cid:11)D) Secondary and Higher Education Cess on income-tax, if any,

as levied under the Central Acts;

(cid:11)ii) the amounts carried to any reserves, called by any name, if any such

amount is debited to the statement of profit and loss;

(cid:11)iii) the amount or amounts set aside to provisions made for meeting liabilities, other than ascertained liabilities, if any such amount is debited to the statement of profit and loss;

(cid:11)iv) the amount by way of provision for losses of subsidiary companies,

if any such amount is debited to the statement of profit and loss;

(cid:11)v) dividends paid or proposed, if any such amount is debited to the

statement of profit and loss;

(cid:11)vi) expenditure relatable to any income to which provisions of section 11 apply or any expenditure out of regular income of a registered non-profit organisation referred in section 335, if any such amount is debited to the statement of profit and loss;

(cid:11)vii) depreciation, if any such amount is debited to the statement of profit

and loss;

(cid:11)viii) deferred tax and the provision therefor, if any such amount is

debited to the statement of profit and loss;

(cid:11)ix) the amount or amounts set aside as provision for diminution in the value of any asset, if any such amount is debited to the statement of profit and loss;

(cid:11)x) the amount standing in revaluation reserve relating to revalued asset on the retirement or disposal of such asset, if any such amount is not credited to the statement of profit and loss,

and as reduced by—

(cid:11)xi(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68) reserve created before the 1st April, 1997 otherwise than by way of a debit to the statement of profit and loss), where,––

(cid:11)A) any such amount is credited to the statement of profit and loss;

and

(cid:11)B) the book profit of such year has been increased by those

reserves or provisions out of which the said amount was withdrawn;

(cid:11)xii) income to which any of the provisions of section 11 apply or any regular income of a registered non-profit organisation referred in section 335, if any such amount is credited to the statement of profit and loss;

234 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 234 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)xiii) depreciation debited to the statement of profit and loss excluding

the depreciation on account of revaluation of assets;

(cid:11)xiv) the amount withdrawn from revaluation reserve and credited to the statement of profit and loss, to the extent it does not exceed depreciation on account of revaluation of assets referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)xiii);

(cid:11)xv) deferred tax, if any such amount is credited to the statement of profit

and loss;

(cid:11)xvi(cid:12) (cid:79)(cid:82)(cid:86)(cid:86)(cid:3) (cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3) (cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:68)(cid:69)(cid:86)(cid:82)(cid:85)(cid:69)(cid:72)(cid:71) depreciation, whichever is less, as per books of account, except, where either of such amount is nil, in case of a company other than the company referred to in clause (cid:11)d(cid:12)(cid:11)vi(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)vii),

and as further adjusted by the amounts referred to in clause (cid:11)d(cid:12)(cid:17)(cid:3)(cid:3)

(cid:11)d) While computing the book profit under this section, the following amounts

shall be further adjusted:––

(cid:11)i) in case of a company being a member of association of persons or body of individuals having income being share of the assessee in the income of an association of persons or body of individuals, on which no income-tax is payable as per the provisions of section 310, then—

(cid:11)A) the amount or amounts of expenditure relatable to such income

if debited to the statement of profit and loss, is to be added; and

(cid:11)B) the amount being income if credited to the statement of profit

and loss, is to be reduced;

(cid:11)ii) in case of a foreign company having income accruing or arising

from—

(cid:11)A) capital gains arising on transactions in securities; or

(cid:11)B) the interest, dividend, royalty or fees for technical services

chargeable to tax at the rate or rates specified in Chapter XIII,

and the income-tax payable thereon as per the provisions of this Act, other than the provisions of this Part, is at a rate less than the rate specified in clause (cid:11)b), then—

(cid:11)I) the amount or amounts of expenditure relatable to such income

if debited to the statement of profit and loss, is to be added; and

(cid:11)II) the amount being income if credited to the statement of profit

and loss, is to be reduced;

(cid:11)iii) In case of a company, which has transferred any capital asset, being

share of a special purpose vehicle to a business trust,—

(cid:11)I) the following amounts, if debited to the statement of profit and

loss, are to be added:—

(cid:11)A) the amount representing the notional loss on transfer of such capital asset, to a business trust in exchange of units allotted (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi); or

(cid:11)B) the amount representing the notional loss resulting from

any change in carrying amount of the said units; or

(cid:11)C) the loss on transfer of units referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 235

(cid:11)II) the following amounts, if credited to the statement of profit and

loss, are to be reduced:—

(cid:11)A) the amount representing the notional gain on transfer of such capital asset, to a business trust in exchange of units allotted by the trust referred to in secti(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi); or

(cid:11)B) the amount representing the notional gain resulting from

any change in carrying amount of the said units; or

(cid:11)C) the gain on transfer of units referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi);

(cid:11)iv) in case of a company that has transferred units referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi) and, where the gain or loss on such transfer has been computed by taking into account—

(cid:11)A) the cost of the shares exchanged with units referred to in

section (cid:26)(cid:19)(cid:11)1(cid:12)(cid:11)zi); or

(cid:11)B) the carrying amount of the shares at the time of exchange, if such shares are carried at a value other than the cost through statement of profit and loss,

then, the gain on transfer of such units is to be added, and the loss on transfer of such units is to be reduced;

(cid:11)v) in case of a company whose total income includes income by way of royalty in respect of a patent which is chargeable to tax under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:23)(cid:11)1)—

(cid:11)A) the amount or amounts of expenditure relatable to such royalty income, if any such amount is debited to the statement of profit and loss, is to be added; and

(cid:11)B) the income by way of such royalty, is to be reduced;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)vi) in case of a company, where the Tribunal, on an application moved by the Central Government under section 241 of the Companies Act, 2013 has after suspension of the Board of Directors of such company has nominated new directors under section 242 of the said Act, the aggregate amount of (cid:88)(cid:81)(cid:68)(cid:69)(cid:86)(cid:82)(cid:85)(cid:69)(cid:72)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) such company and its subsidiary and the subsidiary of such subsidiary, is to be reduced;

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

(cid:11)vii) in case of a company against whom corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or 9 or 10 of the Insolvency and Bankruptcy Code, 2016, the aggregate amount of (cid:88)(cid:81)(cid:68)(cid:69)(cid:86)(cid:82)(cid:85)(cid:69)(cid:72)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)ward, is to be reduced;

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)

1 (cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:23)(cid:17)

(cid:11)viii) in case of a company being a sick industrial company under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:76)(cid:70)(cid:78)(cid:3)(cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:20)(cid:28)(cid:27)(cid:24)(cid:15)(cid:3) as it stood immediately before its repeal by the Sick Industrial Companies (cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3) from the tax year in which such company has become a sick industrial company and ending with the tax year during which the entire net worth of such company be(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:17)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)ix) in case of a company, whose financial statements are drawn up in compliance with the Indian Accounting Standards specified in Annexure to (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:54)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:12)(cid:3) (cid:53)ules, 2015 made under the Companies Act, 2013, the amounts mentioned in column A of the Table below shall be added and the amounts mentioned in column B of the said Table below are to be reduced:

236 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 236 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

Table

$PRXQWV WREHDGGHG $PRXQWV WREHreduced)
$ %
1) Amounts credited to the statement of profit and loss as referred in clause e i) 1) Amounts debited to the statement of profit and loss as referred in clause e i)
2) The amounts or aggregate of the amounts debited to the statement of profit and loss on distribution as referred in clause e ii) 2) The amounts or aggregate of the amounts credited to the statement of profit and loss on distribution as referred in clause e ii)
3) Amount being one-fifth of the transition amount in the year of convergence and each of the following four tax years 3) Amount being one-fifth of the transition amount in the year of convergence and each of the following four tax years
4) The amount or the aggregate of the amounts referred to in clause e iii), if such amount is not decreased 4) The amount or the aggregate of the amounts referred to in clause e iii), if such amount is not increased
5) The amount or the aggregate of the amounts referred to in clause e) iv), if such amount is not GHFUHDVHG 5) The amount or the aggregate of the amounts referred to in clause e iv), if such amount is not LQFUHDVHG

(cid:11)i) the amount referred to in columns A and B of serial number 1 of the said Table shall be the other comprehensive income in the statement of profit and loss under the head "Items that will not be re-classified to profit or loss", excluding—

(cid:11)A) revaluation surplus for assets as per the Indian Accounting

Standards 16 and Indian Accounting Standards 38; or

(cid:11)B) gains or losses from investments in equity instruments designated at fair value through other comprehensive income as per the Indian Accounting Standards 109,

and the amount or the aggregate of the amounts referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:11)A) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)B) for the tax year or any of the preceding tax years, and relatable to such investment or asset, in the tax year in which the said investment or asset is retired, disposed, realised or otherwise transferred;

(cid:11)ii) the distribution referred to in columns A and B of serial number 2 of the said Table shall be the distribution of non-cash assets to shareholders in a demerger as per Appendix A of the Indian Accounting Standards 10;

(cid:11)iii) the amount referred to in columns A and B of serial number 4 of the said Table shall be the amount which is relatable to the asset or investment referred to in clause (cid:11)t(cid:12)(cid:11)vi(cid:12)(cid:11)B(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)E) for the tax year in which such asset or investment is retired, disposed, realised or otherwise transferred;

(cid:11)iv) the amount referred to in columns A and B of serial number 5 of the said Table shall be the transition amount which is relatable to the foreign operations referred to in clause (cid:11)t(cid:12)(cid:11)vi(cid:12)(cid:11)F) for the tax year in which such foreign (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 237 (cid:11)f) For the purposes of book profit under clause (cid:11)c), every company shall prepare its statement of profit and loss for the relevant tax year in the following manner:—

(cid:11)i) in case of an insurance or banking company, or a company engaged in the generation or supply of electricity, or any other class of company for which a form of financial statement has been specified under the enactment governing such class of company, as per the provisions of such enactment;

(cid:11)ii) in all other cases, as per the provisions of Schedule III to the

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:11)g) While preparing the annual accounts including statement of profit and loss

by the company, the—

(cid:11)i) accounting policies;

(cid:11)ii) accounting standards adopted for preparing such accounts including

statement of profit and loss; and

(cid:11)iii) method and rates adopted for calculating the depreciation,

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

shall be the same as have been adopted for the purpose of preparing such accounts including statement of profit and loss and laid before the company at its annual general meeting as per the provisions of section 129 of the Companies Act, 2013, or correspond to the accounting policies, accounting standards and the method and rates for calculating the depreciation which have been adopted for preparing such accounts including statement of profit and loss for, such financial year or part of such financial year falling within the relevant tax year, where the company has adopted or adopts the financial year under the which is different from the tax year (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:17) (cid:11)h) In the case of a resulting company, where the property and the liabilities of the undertaking or undertakings being received by it are recorded at values different from the values appearing in the books of account of the demerged company immediately before the demerger, any change in such value shall be ignored for the purpose of computation of book profit of the resulting company under this sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)i) In the case of an assessee being a company, where––

(cid:11)i) there is an increase in book profit of the tax year due to income of

past year or years included in the book profit on account of––

(cid:11)A) an advance pricing agreement entered into by the assessee

under section 168; or

(cid:11)B) a secondary adjustment required to be made under section 170;

and

(cid:11)ii) the assessee has not utilised the credit of tax paid under this

sub-section in any subsequent tax year under (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)m(cid:12)(cid:15)(cid:3)(cid:11)n(cid:12)(cid:15)(cid:3)(cid:11)o(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)p),

the Assessing Officer shall, on an application made to him in this behalf by the assessee,––

(cid:11)I) recompute the book profit of the past year or years and tax payable under this sub-section, if any, by the assessee during the tax year in such manner, as may be prescribed; and

(cid:11)II) the provisions of section 287 shall, so far as may be, apply and the period of four years specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)7(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)8) of that section shall be reckoned from the end of the tax year in which the said application is (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)238 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 238 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)j) Irrespective of anything contained in any other provisions of this Act, no interest shall be payable to an assessee on the refund arising on account of the clause (cid:11)i(cid:12)(cid:17)(cid:3)

(cid:11)k) Nothing contained in clause (cid:11)a) shall affect the determination of the amounts, in relation to the relevant tax year, to be carried forward to the subsequent (cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)11) or 111 or (cid:20)(cid:20)(cid:21)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:24)(cid:17)(cid:3)

(cid:11)l) The provisions of this sub-section shall not be applicable to any assessee,

being a foreign company, where––

(cid:11)i) the assessee is a resident of a country or a specified territory with (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:24)(cid:28)(cid:11)1) or the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) and the assessee does not have a permanent establishment in India as per the provisions of such agreement; or

(cid:11)ii) the assessee is a resident of a country with which India does not have an agreement of the nature referred to in sub-clause (cid:11)i) and the assessee is not required to seek registration under any law for the time being in force relating to companies; or

(cid:11)iii) the total income of the assessee comprises solely of profits and gains (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:11)2(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:15)(cid:3)(cid:22)(cid:15)(cid:3)(cid:23)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:24)(cid:12)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) such income has been offered to tax at the rates specified is the respective (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)m) Where any tax is paid under clause (cid:11)a) by an assessee, then, credit shall be allowed to him of an amount in excess of such minimum alternate tax over the tax payable by such assessee on his total income computed as per the other (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)n) While allowing credit under clause (cid:11)m),––

(cid:11)i) no interest shall be payable on the tax credit so allowed; and

(cid:11)ii) where tax credit in respect of any income-tax paid in any country or (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2), allowed against the minimum alternate tax exceeds such tax credit admissible against the tax payable by the assessee on its income as per the other provisions of this Act, then, while computing the credit under clause (cid:11)m), such excess amount shall (cid:69)(cid:72)(cid:3)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)o(cid:12)(cid:11)i) The tax credit determined under clause (cid:11)m) shall be carried forward,

and––

(cid:11)A) set off in a year, when tax payable on the total income computed as

per the provisions of this Act exceeds the minimum alternate tax; and

(cid:11)B) such set off in respect of brought forward tax credit shall be allowed for any tax year to the extent of the difference between the tax on his total income and the minimum alternate tax for that tax year;

(cid:11)ii) such carry forward of tax credit shall not be allowed beyond the fifteenth tax year immediately succeeding the tax year in which the tax credit becomes allowable under clause (cid:11)m);

(cid:11)p) Where as a result of any order passed under this Act, tax payable under this Act is decreased or increased, as the case may be, tax credit allowed under clause (cid:11)m) shall also be decreased or increased accordingly(cid:17)

(cid:11)q) The provisions of this section shall not apply to a person,––

(cid:11)i) being a company having income accruing or arising from life

(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:23)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)ii(cid:12) (cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:19)(cid:11)5) or section (cid:21)(cid:19)(cid:20)(cid:11)2)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 239 (cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

(cid:11)r) In case of conversion of a private company or unlisted public company into a limited liability partnership under the Limited Liability Partnership Act, 2008, the provisions of clauses (cid:11)m(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)p) shall not apply to the successor limited liability partnership(cid:17)

(cid:11)s) Every company to which this section applies, shall furnish a report in the prescribed form from an accountant, certifying that the book profit in its case has been computed as per the provisions of this section––

(cid:11)i) before the specified date referred to in section 63; or

(cid:11)ii) along with the return of income furnished in response to a notice

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1)(cid:17)

(cid:11)t) For the purposes of this sub-section,—

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

(cid:11)i) "Adjudicating Authority" shall have the same meaning as assigned to it in section 5(cid:11)1) of the Insolvency and Bankruptcy Code, 2016;

(cid:11)ii) "convergence date" means the first day of the first Indian Accounting

Standards reporting period as defined in the Indian Accounting Standards 101;

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)

(cid:11)iii) "net worth" shall have the meaning assigned to it in section 3(1)(cid:11)ga) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:76)(cid:70)(cid:78)(cid:3)(cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:24)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:87)(cid:82)(cid:82)(cid:71)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:76)(cid:70)(cid:78)(cid:3) (cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3) (cid:11)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) Provisions) Repeal Act, 2003;

1 of 2004(cid:17)

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17)

(cid:11)iv) "private company" and "unlisted public company" shall have the meanings respectively assigned to them in the Limited Liability Partnership Act, 2008;

(cid:11)v) "securities" shall have the same meaning as assigned to it in

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)

(cid:11)vi) "transition amount" means the amount or the aggregate of the (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) securities premium reserve) on the convergence date, but not including the following:—

(cid:11)A) amount or aggregate of the amounts adjusted in the other comprehensive income on the convergence date which shall be subsequently re-classified to the profit or loss;

(cid:11)B) revaluation surplus for assets as per the Indian Accounting Standards 16 and Indian Accounting Standards 38 adjusted on the convergence date;

(cid:11)C) gains or losses from investments in equity instruments designated at fair value through other comprehensive income as per the Indian Accounting Standards 109 adjusted on the convergence date;

(cid:11)D) adjustments relating to items of property, plant and equipment and intangible assets recorded at fair value as deemed cost as per paragraphs D5 and D7 of the Indian Accounting Standards 101 on the convergence date;

(cid:11)E) adjustments relating to investments in subsidiaries, joint ventures and associates recorded at fair value as deemed cost as per paragraph D15 of the Indian Accounting Standards 101 on the convergence date; and240 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 240 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)F) adjustments relating to cumulative translation differences of a foreign operation as per paragraph D13 of the Indian Accounting Standards 101 on the convergence date;

(cid:11)vii) "Tribunal" shall have the same meaning as assigned to it in

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)90) of the Companies Act, 2013;

(cid:11)viii) "Unit" means a unit established in an International Financial

Services Centre;

(cid:11)ix) "year of convergence" means the tax year within which the

convergence date falls; and

(cid:11)x) a company shall be a subsidiary of another company, if such other company holds more than half in the nominal value of equity share capital of (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)2)(cid:11)a) Irrespective of anything contained in this Act, where the regular income-tax payable for a tax year by a person, other than a company, is less than the alternate minimum tax payable for such tax year, then,—

(cid:11)i) the adjusted total income shall be deemed to be the total income of

that person for such tax year and

(cid:17)

(cid:11)ii) he shall be liable to pay income-tax equal to the alternate minimum

(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)b) For the purposes of this sub-section,—

(cid:11)i) "adjusted total income" shall be the total income before giving effect

to clause (cid:11)a), as increased by deductions claimed, if any, under—

(cid:11)I(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:28)(cid:12)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:57)(cid:44)(cid:44)(cid:44)-C;

(cid:11)II) section 46 as reduced by depreciation allowable as per the provisions of section 33, as if no deduction was allowed in respect of (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)ii) "alternate minimum tax" means the amount of tax computed on

adjusted total income,—

(cid:11)I) in case of an assessee being a unit located in an International Financial Services Centre and deriving its income solely in convertible foreign exchange, at the rate of 9%;

(cid:11)II) in case of an assessee being a co-operative society, at the rate

of 15%;

(cid:11)III) in any other case, at a rate of (cid:20)(cid:27)(cid:17)(cid:24)(cid:8)(cid:30)

(cid:11)iii) "regular income-tax" means the income-tax payable for a previous year by a person on his total income in accordance with the provisions of this Act other than the provisions of this sub-section;

(cid:11)iv) "Unit" means a unit established in an International Financial

(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:17)

(cid:11)c) The provisions of this sub-section shall apply to a person who has claimed (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:23)(cid:28)(cid:12)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) Chapter VIII-(cid:38)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:25)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 241 (cid:11)d) The provisions of this sub-section shall not apply to––

(cid:11)i) a person, who has exercised the (cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:22)(cid:11)5) or

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:23)(cid:11)2);

(cid:11)ii) a person, whose income-tax payable in respect of the total income

(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:21)(cid:11)1);

(cid:11)iii) an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial (cid:77)(cid:88)(cid:85)(cid:76)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)77(cid:12)(cid:11)g), if the adjusted total income of such person does not exceed twenty lakh rupees; or

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:3)(cid:11)(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:12)(cid:17)

(cid:11)e) Where any tax is paid under clause (cid:11)a) by an assessee, then, credit shall be allowed to him of an amount which shall be the excess of alternate minimum (cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)f) While allowing credit under clause (cid:11)e),––

(cid:11)i) no interest shall be payable on the tax credit so allowed; and

(cid:11)ii) where tax credit in respect of any income-tax paid in any country (cid:82)(cid:85)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:24)(cid:28)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)2), allowed against the alternate minimum tax payable exceeds such tax credit admissible against the regular income-tax payable by the assessee, then, while (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)e(cid:12)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)g) Tax credit determined under clause (cid:11)e) shall be carried forward

and––

(cid:11)i) set off in a year, when the regular income tax exceeds the alternate

minimum tax; and

(cid:11)ii) such set off in respect of brought forward tax credit shall be allowed for any tax year to the extent of the excess of regular income tax over the alternate minimum tax for that tax year,

and such carry forward shall not be allowed beyond the fifteenth tax year immediately succeeding the tax year in which the tax credit becomes allowable under clause (cid:11)e(cid:12)(cid:17)(cid:3)

(cid:11)h) Where as a result of any order passed under this Act, tax payable under this Act is reduced or increased, tax credit allowed under clause (cid:11)e) shall also be (cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)i) Irrespective of anything contained in clause (cid:11)c) or clause (cid:11)d), the credit for tax paid under clause (cid:11)a) shall be allowed in accordance with the provisions of clauses (cid:11)e(cid:12)(cid:15)(cid:3)(cid:11)f(cid:12)(cid:15)(cid:3)(cid:11)g) and (cid:11)h(cid:12)(cid:17)

(cid:11)j) Every person to which this sub-section applies, shall furnish a report in the prescribed form from an accountant, certifying that the adjusted total income and alternate minimum tax in its case have been computed as per the provisions of this sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:22)(cid:17)

(cid:11)3) Save as otherwise provided in this section, all other provisions of this Act

shall apply to every assessee mentioned in this section(cid:17)242 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 242 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

E.—Special provisions relating to non-residents and foreign companies

207(cid:17) (cid:11)1) The income-tax payable on the total income of a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87) being a company) or of a foreign company, which includes any income specified in the column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B(cid:17)

Tax on dividends, royalty and fees for technical service in case of foreign companies(cid:17)

Table

6O 1R Income Rate of Income- tax payable
A B C
 Dividend [other than dividends specified against VHULDOQXPEHU@ 20%
 Dividend received from a unit in an International Financial Services Centre 10%
 Interest received from Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency not being interest referred to against serial QXPEHUVDQG 20%
 Interest received from an infrastructure debt fund referred to in Schedule 9,, 7DEOH6O1R  5%
 Interest of the nature and extent referred to in VHFWLRQ 2  7DEOH6O1RsDQG  Rates specified in VHFWLRQ  2) 7DEOH 6O 1Rs 2, 3 and 4)
 Distributed income being interest referred to in section 393 2) 7DEOH6O1R  Rate specified in section 393 2) 7DEOH 6O 1R 
 Income received in respect of units, purchased in foreign currency, of a Mutual Fund specified in Schedule VI, 7DEOH6O1R or 21) or of the Unit Trust of India 20%
 Total income as reduced by income referred to DJDLQVWVHULDOQXPEHUVWR Rates in force

(cid:11)2) Where the total income of a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68) foreign company, includes any income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement made with Government or an Indian concern after the 31st March, 1976, (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:28)(cid:11)1), and—

(cid:11)a) the agreement is approved by the Central Government where such

agreement is with an Indian concern; or

(cid:11)b) where the agreement relates to a matter included in the industrial policy, for the time being in force, of the Government of India, it is as per that policy,(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 243 then, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), the income-tax payable shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B of the Table below:––

6O 1R Income Rates of income-tax payable
A B C
 Royalty other than income referred to in section 59 1) 20%
 Fees for technical services other than income referred to in section 59 1) 20%
 Total income as reduced by income referred WRDJDLQVWVHULDOQXPEHUVDQG Rates in force

(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:12)––

(cid:11)a) in respect of copyright in any book to an Indian concern; or

(cid:11)b) in respect of any computer software to a person resident in India,

then the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall apply in relation to such royalty without application of provisions of (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) or (cid:11)b) of that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) For the purposes of this section,––

(cid:11)a) "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device; or any customised electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to a place outside India by any means;

(cid:11)b) "fees for technical services" shall have the meaning assigned to it

in section 9;

(cid:11)c) "royalty" shall have the meaning assigned to it in section 9(cid:17)

(cid:11)5) No deduction in respect of any expenditure or allowance shall be allowed under sections 28 to 58, 60 and 61 and section 93 for computing income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)6) Where the gross total income of an assessee––

(cid:11)a) consists only of the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:3) (cid:87)(cid:82)(cid:3) (cid:26)(cid:12)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3) (cid:57)(cid:44)(cid:44)(cid:44) and Schedule XV;

(cid:11)b) includes any income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20) to 7), the gross total income shall be reduced by such income and the deduction under Chapter VIII shall be allowed as if such reduced amount were the gross total income of the assessee(cid:17)

(cid:11)7) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall not apply to a deduction allowed

to Unit of an International Financial Services Centre under section 147(cid:17)

(cid:11)8) It shall not be necessary for an assessee to furnish a return of income

under section 263(cid:11)1), if—

(cid:11)a) the total income during the tax year consisted only of income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:86)(cid:17)(cid:3) (cid:20)(cid:3) (cid:87)(cid:82)(cid:3) (cid:26)(cid:12) and sub-section (cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income at a rate not less than the rate specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2(cid:12)(cid:17)244 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 244 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 208(cid:17) (cid:11)1) The income-tax payable on the total income of an assessee, being an (cid:82)(cid:89)(cid:72)(cid:85)(cid:86)(cid:72)(cid:68)(cid:86)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81) referred to as Offshore Fund), which includes income specified in column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in c(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:37)(cid:17)

Tax on income from units purchased in foreign currency or capital gains arising from (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

Table

6O 1R Income Rate of income-tax payable
A B C
 Income received in respect of units purchased in foreign currency 10 %
 Long-term capital gains arising from the transfer of units purchased in foreign currency 12%
 Total income as reduced by income referred DJDLQVWVHULDOQXPEHUVDQG 5DWHVLQIRUFH

(cid:11)a) consists only of income from units or income by way of long-term capital gains arising from the transfer of units, or both, no deduction shall be allowed to the assessee under sections 28 to 58, 60 and (cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:11)a) or (cid:11)e) or under Chapter VIII;

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),––

(cid:11)i) the gross total income shall be reduced by such income; and

(cid:11)ii) the deduction under Chapter VIII shall be allowed as if the gross total income so reduced were the gross total income of the (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3) For the purposes of this section,––

(cid:11)a) "overseas financial organisation" means any fund, institution, association or body, whether incorporated or not, established under the laws of a country outside India,––

(cid:11)i) which has entered into an arrangement for investment in India with any public sector bank or public financial institution or a mutual (cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17) (cid:11)ii) such arrangement is approved by the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992, for this purpose;

(cid:11)b) "public financial institution" shall have the same meaning as

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) assigned to it in section (cid:21)(cid:11)72) of the Companies Act, 2013;

(cid:11)c) "unit" means unit of,––

(cid:11)i(cid:12) (cid:68)(cid:3)(cid:80)(cid:88)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)

or 21); or

(cid:11)ii) the Unit Trust of India(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 245 209(cid:17) (cid:11)1) The income-tax payable, on the total income of an assessee, being a non-resident, which includes income specified in column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in c(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:37)(cid:17)

Table

6O 1R Income Rate of income-tax payable
A B C
 From interest on–– a) bonds of an Indian company issued as per such scheme as may be notified by the Central Government; or b) bonds of a public sector company sold by the Government, and purchased in foreign currency 10%
 From dividends on Global Depository Receipts— a) issued as per such scheme as may be notified by the Central Government against the initial issue of shares of an Indian company and purchased in foreign currency through an approved intermediary; or b) issued against the shares of a public sector company sold by the Government and purchased by him in foreign currency through an approved intermediary; or c) issued or re-issued as per a scheme as may be notified by the Central Government, against the existing shares of an Indian company purchased in IRUHLJQFXUUHQF\WKURXJKDQDSSURYHGLQWHUPHGLDU\ 10%
 Long-term capital gains arising from the transfer of bonds referred to against serial number 1 or Global Depository Receipts referred to against VHULDOQXPEHU 
 Total income as reduced by income referred to against VHULDOQXPEHUVWR Rates in IRUFH

Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

(cid:11)a) consists only of income by way of interest or dividends in respect

of––

(cid:11)i) bonds referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii) Global Depository Receipts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1)

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:15)(cid:3)

(cid:81)(cid:82)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:27)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:27)(cid:15)(cid:3)(cid:25)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:11)a) (cid:82)(cid:85)(cid:3)(cid:11)e) or under Chapter VIII;

(cid:11)b) includes any income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)

(cid:87)(cid:82)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:15)––246 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 246 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)i) the gross total income shall be reduced by the such income;

and

(cid:11)ii) the deduction under Chapter VIII shall be allowed as if the gross total income so reduced, were the gross total income of the (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:21)(cid:11)6) shall not apply for computation of long-term capital gains arising out of the transfer of long-term capital asset being bonds or Global Depository Receipts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:17)

(cid:11)4) It shall not be necessary for a non-resident to furnish a return of his

income under section 263(cid:11)1), if—

(cid:11)a) his total income during the tax year consisted only of income

referred to in sub-sections (cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:30) and

(cid:11)b) the tax deductible at source under the provisions of Chapter XIX-B

(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)5) Where the assessee acquired Global Depository Receipts or bonds in an amalgamated or resulting company by virtue of his holding Global Depository Receipts or bonds in the amalgamating or demerged company, as the case may be, as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the provisions of that sub-section shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:42)(cid:79)(cid:82)(cid:69)(cid:68)(cid:79)(cid:3)(cid:39)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:53)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:81)(cid:71)(cid:86)(cid:17)

(cid:11)6) For the purposes of this section,––

(cid:11)a) "approved intermediary" means an intermediary which is approved

as per a scheme as may be notified by the Central Government; and

(cid:11)b) "Global Depository Receipts" shall have the meaning assigned to it

in section 193(cid:11)4(cid:12)(cid:11)a(cid:12)(cid:17)

210(cid:17) (cid:11)1) The income-tax payable on the total income of an assessee, being a specified fund or Foreign Institutional Investor, which includes income referred to in column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B(cid:17)

Tax on income of Foreign Institutional Investors from securities or capital gains arising from (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

6O 1R Income Rate of Income- tax payable
A B C
 Income in respect of securities other than units referred to in section  a) 20% in case of Foreign Institutional Investor; b) 10 % in case of specified fXQG
 Short-WHUP FDSLWDO JDLQV QRW EHLQJ VKRUW-term capital gains referred to in section 196) arising from the transfer of such securities 30%
 Short-term capital gains referred to in section 196 arising from the transfer of such securities 20%
 Long-WHUP FDSLWDO JDLQV QRW EHLQJ ORQJ-term capital gains referred to in section 198 arising from the transfer of such securities) %
A B C
 Long-term capital gains referred to in section 198 arising from the transfer of such VHFXULWLHVZKLFKH[FHHGVൟ 
 Total income as reduced by income referred to DJDLQVWVHULDOQXPEHUVWR 5DWHVLQIRUFH
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:23)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 247

(cid:11)2) In case of specified fund, provisions of this section shall apply only to the extent of income that is attributable to units held by non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) permanent establishment of such non-resident in India) calculated in the manner as may be prescribed, irrespective of the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)(cid:3)

15 of 1992(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), where the specified fund is an investment division of an offshore banking unit, the provisions of this section shall apply to the extent of income that is attributable (cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)g(cid:12)(cid:11)ii) of Note 1 of the Table in Schedule VI as a Category-I portfolio investor under the Securities and (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:73)(cid:82)(cid:79)(cid:76)(cid:82)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20) 9 made under the Securities and Exchange Board of India Act, 1992, calculated in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) Where the gross total income of the specified fund or Foreign

Institutional Investor—

(cid:11)a) consists only of income in respect of securities referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12), no deduction shall be allowed to it under sections 28 to 58, 60 and (cid:87)(cid:82)(cid:3)(cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)e) or under Chapter VIII;

(cid:11)b) includes any income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)

(cid:87)(cid:82)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12),––

(cid:11)i) the gross total income shall be reduced by the amount of such

income; and

(cid:11)ii) the deduction under Chapter VIII shall be allowed as if the gross total income as so reduced, were the gross total income of the (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:44)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)5(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:21)(cid:11)6) shall not apply for the computation of capital gains arising out of the transfer of securities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12)(cid:17)

(cid:11)6) For the purposes of this section,––

(cid:11)a) "Foreign Institutional Investor" means such investor as specified in

a notification by the Central Government;

(cid:11)b) "permanent establishment" shall have the meaning assigned to it in

section 173(cid:11)c);

(cid:11)c) "securities" shall have the same meaning as assigned to it in

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)(cid:3)

(cid:11)d) "specified fund" shall have the meaning assigned to it in Schedule VI

[Note 1(cid:64)(cid:17)

211(cid:17) (cid:11)1) Where the total income of an assessee,––

Tax on non- resident sportsmen or sports (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) (cid:11)a(cid:12) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:80)(cid:68)(cid:81)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:87)(cid:75)(cid:79)(cid:72)(cid:87)(cid:72)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:3)(cid:70)(cid:76)(cid:87)(cid:76)(cid:93)(cid:72)(cid:81)(cid:3)(cid:82)(cid:73) India and is a non-resident, includes any income received or receivable by way of––

(cid:11)i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:64) or sport; or248 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 248 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) advertisement; or

(cid:11)iii) contribution of articles relating to any game or sport in India

in newspapers, magazines or journals; or

(cid:11)b) being a non-resident sports association or institution, includes any amount guaranteed to be paid or payable to such association or institution in relation to any game, other than a game the winnings from (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:23)(cid:11)1)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) played in India; or

(cid:11)c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India,

then, the aggregate of income-tax payable by the assessee shall be computed at the rate specified in the column C applied on the corresponding income specified in column B:—

6O1R Income Rate of Income-tax payable
A B C
 ,QFRPHUHIHUUHGWRLQFODXVH a RU b) RU c  20%
 Total income as reduced by income UHIHUUHGWRLQFODXVH a RU b RU c) 5DWHVLQIRUFH

(cid:11)2) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)3) It shall not be necessary for the assessee to furnish a return of his income

under section 263(cid:11)1), if—

(cid:11)a) his total income during the tax year consisted only of income

referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); and

(cid:11)b) the tax deductible at source under the provisions of Chapter XIX-B

(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

212(cid:17) In sections 213 to 218,—

(cid:11)a) "foreign exchange asset" means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange;

(cid:11)b) "investment income" means any income derived from a foreign

exchange asset;

(cid:11)c) "long-term capital gains" means income chargeable under the head "Capital gains" relating to a capital asset, being a foreign exchange asset which is not a short-term capital asset;

(cid:11)d) "non-resident Indian" means an individual, who is not a resident

and is—

(cid:11)i) a citizen of India; or

(cid:11)ii) a person of Indian origin;

(cid:11)e) "specified asset" means any of the following assets:—

(cid:11)i) shares in an Indian company; or

(cid:11)ii) debentures issued by an Indian company which is not a private

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) company as defined in the Companies Act, 2013; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 249 (cid:11)iii) deposits with an Indian company which is not a private

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

company as defined in the Companies Act, 2013; or

(cid:11)iv) any security of the Central Government as defined in

(cid:22)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)f) of the Government Securities Act, 2006; or

(cid:11)v) such other assets as the Central Government may specify in

(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

213(cid:17) (cid:11)1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the investment income of a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:17)

Special provision for computation of total income of non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) (cid:11)2) In the case of an assessee, being a non-resident Indian, where––

(cid:11)a) the gross total income consists only of investment income or income by way of long-term capital gains or both, then no deduction shall be allowed under Chapter VIII;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),––

(cid:11)i) the gross total income shall be reduced by such income; and

(cid:11)ii) the deductions under Chapter VIII shall be allowed as if the gross total income as so reduced was the gross total income of the (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

214(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)-tax payable on the total income of an assessee, being Tax on investment income and long-term (cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:17) a non-resident Indian, which includes income specified in column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B(cid:17)

Table

6O 1R Income Rate of Income-tax payable
A B C
 Income from investment 20%
 Income from long-term capital gains on specified asset %
 Total income as reduced by income referred to against serial numbers 1 DQG 5DWHVLQIRUFH

215(cid:17) (cid:11)1) Where, in case of an assessee, being a non-resident Indian,––

(cid:11)a) any long-term capital gains arises from the transfer of a foreign

(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)in referred to as original asset); and

Capital gains on transfer of foreign exchange assets not to be charged in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) (cid:11)b) within six months after the date of such transfer, he has invested the whole or any part (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:72)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)in referred to as new asset),

then the capital gains shall be dealt with in the following manner:—

(cid:11)i) if the cost of the new asset is not less than the net consideration in respect of the original asset, the whole of such capital gain shall not be charged under section 67;

(cid:11)ii) if the cost of the new asset is less than the net consideration in respect of the original asset, then the capital gain computed by the following formula shall not be charged under section 67:––250 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 250 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 A=B×C D

Where,

A = the capital gains not to be charged under section 67;

B = whole of the capital gain;

C = cost of acquisition of the new asset;

(cid:39)(cid:3)(cid:32)(cid:3)(cid:81)(cid:72)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) "cost", in relation to any new asset, being a deposit referred to

(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:21)(cid:11)e(cid:12)(cid:11)iii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)v), means the amount of such deposit;

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)(cid:69)(cid:12)(cid:3)(cid:179)(cid:81)(cid:72)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)3)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:72)(cid:90)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) transfer) into(cid:3) money, within three years from date of its acquisition, the capital gain arising from transfer of original asset not so charged under section 67 on the (cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)ii), shall be deemed to be income by way of capital gains relating to capital assets other than short-term capital assets of the tax year in which the new asset is transferred or (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:12)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:17)(cid:3)

216(cid:17)(cid:3)It shall not be necessary for a non-resident Indian to furnish a return(cid:3)of

(cid:75)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1), if—

Return of income not to be furnished in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) his total income during the tax year consisted only of investment

income or income by way of long-term capital gains or both; and

(cid:11)b) the tax deductible at source under the provisions of

Chapter XIX-(cid:37)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

217(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:81)-resident Indian(cid:3)in any tax year,––

(cid:11)a) becomes assessable as a resident in India in respect of total

income in a subsequent year; and

Benefit under Chapter to be available in certain cases even after assessee becomes (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)b) furnishes a declaration in writing to the Assessing Officer along with his return of income under section 263 for the tax year for which he is so assessable, to the effect that provisions of sections 212 to 218 shall continue to apply to him in relation to the investment income derived from (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:21)(cid:11)e) other than shares in an Indian company,

then the provisions of sections 212 to 218 shall continue to apply in relation to such income for that tax year and every subsequent tax year until the transfer (cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:17)

218(cid:17) (cid:36)(cid:3) (cid:81)(cid:82)(cid:81)-resident Indian may choose not to be governed by the provisions of sections 212 to 217 for any tax year by declaring it in his return of income under section 263 for such tax year,(cid:3)and if he does so,—

Chapter not to apply if the assessee so (cid:70)(cid:75)(cid:82)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) the provisions of sections 212 to 217 shall not apply to him for

that tax year, and

(cid:11)b) his total income for that tax year shall be computed and charged

to tax according to the other provisions of t(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Conversion of an Indian branch of foreign company into subsidiary (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

219(cid:17) (cid:11)1) Where a foreign company is engaged in the business of banking in India through its branch situated in India and such branch is converted into a subsidiary Indian company as per the scheme framed by the Reserve Bank of India, then, irrespective of anything contained in this Act and subject to the conditions as may be notified by the Central Government,—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 251

(cid:11)a) the capital gains arising from such conversion shall not be

chargeable to tax in the tax year in which such conversion takes place; and

(cid:11)b) the provisions of this Act relating to––

(cid:11)i) treatment of unabsorbed depreciation, set off or carry forward

and set off of losses;

(cid:11)ii) tax credit in respect of tax paid on deemed income relating to

certain companies; and

(cid:11)iii) computation of income of the foreign company and

subsidiary Indian company,

shall apply with such exceptions, modifications and adaptations as specified in that (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) In case of failure to comply with any of the conditions specified in the scheme or in the notification issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), all the provisions of this Act shall apply to the foreign company and the said subsidiary Indian company without any benefit, exemption or relief under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Where, in a tax year, any benefit, exemption or relief has been claimed and granted as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and, subsequently, there is failure to comply with any of the conditions specified in the scheme or in the notification issued under the said sub-section then,—

(cid:11)a) such benefit, exemption or relief shall be deemed to have been

wrongly allowed;

(cid:11)b) the Assessing Officer may, irrespective of anything in this Act, re-compute the total income of the assessee for the said tax year and make the necessary amendment; and

(cid:11)c) the provisions of section 287 shall, so far as may be, apply thereto and the period of four years specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) of that section being reckoned from the end of the tax year in which the failure to comply with the condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)4) Every notification issued under this section shall be laid before each

(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Foreign company said to be resident (cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17) 220(cid:17) (cid:11)1) Where a foreign company is said to be a resident in India in any tax year and such company has not been a resident in India in earlier tax years, then, irrespective of anything in this Act and subject to the conditions as may be notified by the Central Government in this behalf, the provisions of this Act relating to—

(cid:11)a) the computation of total income;

(cid:11)b) treatment of unabsorbed depreciation;

(cid:11)c) set off or carry forward and set off of losses;

(cid:11)d) collection and recovery; and

(cid:11)e) special provisions relating to avoidance of tax,

shall apply with such exceptions, modifications and adaptations as specified in that notification(cid:3)for such tax year(cid:17)

(cid:11)2) Where the determination regarding foreign company to be resident in India has been made in the assessment proceedings for any tax year, then, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall also apply to any other tax year succeeding such tax year, which ends on or before the date of completion of such assessment (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)3) Where, in a tax year, any benefit, exemption or relief has been claimed and granted to the foreign company as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), and, subsequently, there is failure to comply with any of the conditions specified in the notification issued under the said sub-section, then,—

(cid:11)a) such benefit, exemption or relief shall be deemed to have been

wrongly allowed;

252 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 252 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) the Assessing Officer may, irrespective of anything in this Act, re-compute the total income of the assessee for the said tax year and make the necessary amendment as if the exceptions, modifications and adaptation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) did not apply; and

(cid:11)c) the provisions of section 287 shall, so far as may be, apply thereto and the period of four years specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) of that section being reckoned from the end of the tax year in which the failure to comply with the condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)4) Every notification issued under this section shall be laid before each

(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

F.—Special provisions relating to pass-through entities

Tax on income from securitisation (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)(cid:17)

221(cid:17) (cid:11)1) Irrespective of anything contained in this Act, where a person being an investor of a securitisation trust, receives any income or any income accrues or arises to him, out of investments made in the securitisation trust, such income shall be chargeable to income-tax in the same manner as if it were the income accruing or arising to, or received by, such person, had the investments by the securitisation (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)2) The income paid or credited by the securitisation trust shall be deemed to be of the same nature and in the same proportion in the hands of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), as if it had been received by, or had accrued or arisen to, the (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The income accruing or arising to, or received by, the securitisation trust during a tax year, if not paid or credited to the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be deemed to have been credited to the account of the said person––

(cid:11)a) on the last day of the tax year; and

(cid:11)b) in the same proportion in which such person would have been

(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) The person responsible for crediting or making payment of the income on behalf of securitisation trust, and the securitisation trust, shall furnish, within such period, as may be prescribed, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in such form and verified in such manner, giving details of the nature of the income paid or credited during the tax year and such other relevant details, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) Any income which has been included in the total income of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in a tax year, on account of it having accrued or arisen in the said tax year, shall not be included in the total income of such person in the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

(cid:11)6) For the purposes of this section,—

(cid:11)a) "investor" means a person who is holder of any securitised debt

instrument or securities or security receipt issued by the securitisation trust;

(cid:11)b) "securities" means debt securities issued by a Special Purpose Vehicle as referred to in the guidelines on securitisation of standard assets issued by the Reserve Bank of India;

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17) (cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:11)c) "securitised debt instrument" shall have the same meaning as (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)s) of the Securities and Exchange Board of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:50)(cid:73)(cid:73)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:47)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:39)(cid:72)(cid:69)(cid:87)(cid:3)(cid:44)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) 2008 made under the Securities and Exchange Board of India Act, 1992 and (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 253

(cid:11)d) "securitisation trust" means a trust, being a—

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:11)i) "special purpose distinct entity" as defined in (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)u) of the Securities and Exchange Board of India (cid:11)(cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:50)(cid:73)(cid:73)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:47)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:39)(cid:72)(cid:69)(cid:87)(cid:3) (cid:44)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:12)(cid:3) Regulations, 2008 made under the Securities and Exchange Board of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3) and regulated under the said regulations; or

(cid:11)ii) "Special Purpose Vehicle" as defined in, and regulated by, the guidelines on securitisation of standard assets issued by the Reserve Bank of India; or

(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:11)iii) trust set-up by a securitisation company or a reconstruction company formed, for the purposes of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, or in pursuance of any guidelines or directions issued for the said purposes by the Reserve Bank of India,

which fulfils such conditions, as may be prescribed;

(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:11)e) "security receipt" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)zg) of the Securitisation and Reconstruction of Financial (cid:36)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:40)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

Tax on income in case of venture capital (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17) 222(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Act, where a person, out of investments made in a venture capital company or venture capital fund, receives any income, or any income accrues or arises to him, such income shall be chargeable to income-tax in the same manner as if it were the income accruing or arising to, or received by, such person, had he made investments directly in the ventur(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)2) The person responsible for crediting or making payment of the income on behalf of a venture capital company or a venture capital fund and the venture capital company or venture capital fund shall furnish, within such time, as may be prescribed, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in the prescribed form and verified in the prescribed manner, giving details of the nature of the income paid or credited during the tax year and such other relevant details, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The income paid or credited by the venture capital company and the venture capital fund shall be deemed to be of the same nature and in the same proportion in the hands of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) as it had been received by, or had accrued or arisen to, the venture capital company or the (cid:89)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) The provisions of Chapter XIX-B shall not apply to the income paid by

(cid:68)(cid:3)(cid:89)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)5) The income accruing or arising to or received by the venture capital company or venture capital fund during a tax year from investments made in venture capital undertaking, if not paid or credited to the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be deemed to have been credited to the account of the said person––

(cid:11)a) on the last day of the tax year; and

(cid:11)b) in the same proportion in which such person would have been

en(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

254 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 254 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)6) Any income which has been included in total income of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in a tax year, on account of it having accrued or arisen in the said tax year, shall not be included in the total income of such person in the tax year in which such income is actually paid to him by the venture capital (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

(cid:11)7) Nothing contained in this section shall apply in respect of any income accruing or arising to, or received by, a person from investments made in a venture capital company or venture capital fund, being an investment fund (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:23)(cid:11)10(cid:12)(cid:11)a(cid:12)(cid:17)

(cid:11)8) For the purposes of this section, "venture capital company", "venture capital fund" and "venture capital undertaking" shall have the meanings respectively assigned to (cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:3)(cid:11)Note 4)(cid:17)

Tax on income of unit holder and business (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

223(cid:17) (cid:11)1) Irrespective of anything contained in any other provisions of this Act, any income distributed by a business trust to its unit holders shall be deemed to be of the same nature and in the same proportion in the hands of the unit holder (cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

(cid:11)2) Subject to the provisions of sections 196, 197 and 198, the total income

of a business trust shall be charged to t(cid:68)(cid:91)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)3) If in any tax year, the distributed income or any part thereof, received by a unit holder from the business trust is of the nature as referred to in Schedule (cid:57)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:12), then, such distributed income or part thereof shall be deemed to be income of such unit holder and shall be (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply in respect of any sum

(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)k(cid:12)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

(cid:11)5) Any person responsible for making payment of the income distributed on behalf of a business trust to a unit holder, shall furnish a statement to the unit holder and the prescribed authority, within such time and in such form and manner, as may be prescribed, giving the details of the nature of the income paid during the tax year and such other details, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Tax on income of investment fund and its unit (cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:17)

224(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Act and subject to the provisions of this section, where a person, being a unit holder of an investment fund, out of investments made in the investment fund, receives any income or any income accrues or arises to him, such income shall be chargeable to income-tax in the same manner as if, it were the income accruing or arising to, or received by, such person, had the investments made by the (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)2) Where in any tax year, the net result of computation of total income of the investment fund, without giving effect to the provisions of Schedule V (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:70)(cid:68)(cid:81)(cid:81)(cid:82)(cid:87)(cid:3) be or is not wholly set off against income under any other head of income of the said tax year, then out of such loss,––

(cid:11)a) the loss arising to the investment fund as a result of the computation under the head "Profits and gains of business or profession", if any, shall be—

(cid:11)i) allowed to be carried forward and it shall be set off by the

investment fund as per the provisions of Chapter VII; and

(cid:11)ii) ignored for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 255

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), if any, shall also be ignored for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if such loss has arisen in respect of a unit which has not been held by the unit holder for at least (cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)

(cid:11)3) The loss other than the loss under the head "Profits and gains of business

or profession", if any, accumulated at the level of investment fund as on the 31st March, 2019, shall be—

(cid:11)a) deemed to be the loss of a unit holder who held the unit on the 31st March, 2019 in respect of the investments made by him in the investment fund, in the same manner as provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); and

(cid:11)b) allowed to be carried forward by such unit holder for the remaining period calculated from the year in which the loss had occurred for the first time taking that year as the first year and shall be set off by him (cid:76)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:57)(cid:44)(cid:44)(cid:17)

(cid:11)4) The loss so deemed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall not be available to the

(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)

(cid:11)5) The income paid or credited by the investment fund shall be deemed to be of the same nature and in the same proportion in the hands of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), as if it had been received by, or had accrued or arisen to, the investment fund during the tax year subject to the provisions of sub-section (cid:11)2(cid:12)(cid:17)

(cid:11)6) The total income of the investment fund shall be charged to tax—

(cid:11)a) at the rate or rates as specified in the Finance Act of the relevant

year, where such fund is a company or a firm; or

(cid:11)b(cid:12) (cid:68)(cid:87)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)7) The income accruing or arising to, or received by, the investment fund, during a tax year, if not paid or credited to the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), be deemed to have been credited to the account of the said person on the last day of the tax year in the same proportion in which such person would have been entitled to receive (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)8) Any income, which has been included in total income of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in a tax year, on account of it having accrued or arisen in the said tax year, shall not be included in the total income of such person in the tax year in which such income is actually paid to him by the investment (cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

(cid:11)9) The person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund shall furnish, within such time, as may be prescribed, to the person who is liable to tax in respect of such income and to the prescribed income-tax authority, a statement in the prescribed form and verified in such manner, giving details of the nature of the income paid or credited during the tax year and such other relevant details, as may be pres(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)10) For the purposes of this section,—

(cid:11)a) "investment fund" means any fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate which has been granted a certificate of registration as a Category I or a Category II Alternative Investment Fund and is regulated under the––

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)i(cid:12) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72) Investment Funds) Regulations, 2012 made under Securities and Exchange Board of India Act, 1992; or256 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 256 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)

(cid:11)ii(cid:12) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:41)(cid:88)(cid:81)(cid:71) Management) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019;

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:27)(cid:21)(cid:17) (cid:11)b) "trust" means a trust established under the Indian Trusts Act, 1882

or under any other law in force; and

(cid:11)c) "unit" means beneficial interest of an investor in the investment fund or a scheme of the investment fund and shall include shares or (cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:17)

G.—Special provisions relating to income of shipping companies

Income from business of operating (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:17)

225(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:25)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:23) (cid:11)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:24)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:24)(cid:22)(cid:12)(cid:15) in the case of a company, the income from the business of operating qualifying ships––

(cid:11)a) may, at its option, be computed as per provisions of this Part; and

(cid:11)b) such income shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession".

(cid:55)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

226(cid:17) (cid:11)1) In this Part, a company shall—

(cid:11)a) be regarded as operating a ship or inland vessel, as the case may be, if it operates any ship or inland vessel, as the case may be, whether owned or chartered by it and includes a case where even a part of the ship or inland vessel, as the case may be, has been chartered in by it in an arrangement such as slot charter, space charter or joint charter;

(cid:11)b) not be regarded as operating a ship or inland vessel, as the case may be, which has been chartered out by it on bareboat charter-cum-demise (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:68)(cid:85)(cid:72)(cid:69)(cid:82)(cid:68)(cid:87)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)2) A tonnage tax company engaged in the business of operating qualifying (cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

(cid:11)3) The tonnage tax business shall be considered as a separate business

distinct from all other activities or busi(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)(cid:3)

(cid:11)4) The profits referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be computed separately

(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)5) The tonnage tax scheme shall apply only if an option to that effect is

made as per section (cid:21)(cid:22)(cid:20)(cid:17)

(cid:11)6) Where a company engaged in the business of operating qualifying

ships,––

(cid:11)a) is not covered under the tonnage tax scheme; or

(cid:11)b) has not made an option in respect of the tonnage tax scheme as per

section 231,

the profits and gains of such company from such business shall be computed as (cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) Subject to the other provisions of this Part,––

(cid:11)a) the tonnage income, shall be––

(cid:11)i) computed as per section 227; and

(cid:11)ii) deemed to be the profits chargeable under the head "Profits

and gains of business or profession"; and

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:27)(cid:11)1) shall

(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 257 Computation of (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 227(cid:17) (cid:11)1) The tonnage income of a tonnage tax company for a tax year shall be the aggregate of the tonnage income of each qualifying ship computed as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the tonnage income of each

qualifying ship shall be computed as per the following formula:––

TI= DTI x N

where,—

TI = the tonnage income of each qualifying ship;

DTI = the daily tonnage income of each qualifying ship;

N = the number of days in the tax year or in part of the tax year in case the ship is operated by the company as a qualifying ship for only (cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the daily tonnage income of a qualifying ship having tonnage referred to in column B of the Table below shall (cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:38)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Table

6O 1R Qualifying ship having net tonnage Amount of daily tonnage income
A B C
 Up to 1000 ൟ 70 for each 100 tons
 Exceeding 1000 but not more than 10000 ൟ 700 plus ൟ 53 for each 100 tons exceeding 1000 tons
 Exceeding 10000 but not more than 25000 ൟ 5470 plus ൟ 42 for each 100 tons exceeding 10000 tons
 Exceeding 25000 ൟ 11770 plus ൟ 29 for each 100 tons exceeding 25000 WRQV

(cid:11)a) mean the tonnage of a ship or inland vessel, as the case may be,

indicated in the certificate referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9); and

(cid:11)b) include the deemed tonnage, being the tonnage in respect of an arrangement of purchase of slots, slot charter and an arrangement of sharing of break-bulk vessel, computed in the manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) The tonnage shall be rounded off to the nearest multiple of hundred tons and for this purpose any tonnage consisting of kilograms shall be ignored and if the tonnage so rounded off is not a multiple of hundred, then, if the last figure in that amount is,—

258 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 258 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) fifty tons or more, the tonnage shall be increased to the next higher

tonnage;

(cid:11)b) less than fifty tons, the tonnage shall be reduced to the next lower

tonnage,

which is a multiple of hundred and the tonnage so rounded off shall be the tonnage of the sh(cid:76)(cid:83)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) No deduction or set off shall be allowed in computing the tonnage income under this Part of the Chapter, irrespective of anything contained in any other (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) Where a qualifying ship is operated by two or more companies by way

of––

(cid:11)a) joint interest in the ship; or

(cid:11)b) an agreement for the use of the ship,

and their respective shares are definite and ascertainable, the tonnage income of each such company shall be an amount equal to a share of income proportionate (cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:17)

(cid:11)8) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)7), where two or more companies are operators of a qualifying ship, the tonnage income of each company shall be computed as if each had be(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)9) For the purposes of this Part,––

(cid:11)a) the tonnage of a ship or inland vessel, as the case may be, shall be

determined as per the valid certificate indicating its tonnage;

(cid:11)b) "valid certificate" means,—

(cid:11)i) in case of ships registered in India,—

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)

(cid:11)A) having a length of less than twenty-four metres, a (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3) (cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3) (cid:11)(cid:55)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3) Measurement of Ship) Rules, 1987 made under the Merchant Shipping Act, 1958;

(cid:11)B) having a length of twenty-four metres or more, an international tonnage certificate issued under the provisions of the Convention on Tonnage Measurement of Ships, 1969, as (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:55)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:48)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) Ship) Rules, 1987 made under the said Act;

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)

(cid:11)ii) in case of ships registered outside India, a licence issued by the Director-General of Shipping under section 406 or 407 of the Merchant Shipping Act, 1958 specifying the net tonnage on the basis of Tonnage Certificate issued by the Flag State Administration, where the ship is registered or any other evidence acceptable to the Director-General of Shipping produced by the ship owner while seeking permission for chartering in the ship;

(cid:11)iii) in case of inland vessel registered in India, a certificate

(cid:21)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17) issued under the Inland V(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)

228(cid:17) (cid:11)1) For the purposes of this Part, the relevant shipping income of a

tonnage tax company means—

Relevant shipping income and exclusion from book (cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)a) its profits from core activities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3); and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 259 (cid:11)b) its profits from incidental activities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7(cid:12)(cid:17)

(cid:11)2) Where the aggregate of all such incomes specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)b) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:19)(cid:17)(cid:21)(cid:24)(cid:8)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:88)(cid:85)(cid:81)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:70)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), such excess shall not form part of the relevant shipping income for the purposes (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) The core activities of a tonnage tax company shall be—

(cid:11)a) its activities from operating qualifying ships; and

(cid:11)b) other ship-related or inland vessel related activities, as the case

may be, as follows:—

(cid:11)i) shipping contracts in respect of—

(cid:11)A) earning from pooling arrangements;

(cid:11)B) contracts of affreightment;

(cid:11)ii) specific shipping trades, being—

(cid:11)A) on-board or on-shore activities of passenger ships comprising of fares and food and beverages consumed on-board;

(cid:11)B) slot charters, space charters, joint charters, feeder

(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:85)(cid:3)(cid:69)(cid:82)(cid:91)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)b(cid:12)(cid:11)i),––

(cid:11)a) "pooling arrangement" means an agreement between two or more persons for providing services through a pool or operating one or more ships or inland vessels as the case may be, and sharing earnings or operating profits on the basis of mutually agreed terms;

(cid:11)b) "contract of affreightment" means a service contract under which a tonnage tax company agrees to transport a specified quantity of specified products at a specified rate, between designated loading and discharging (cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)5) The Central Government, if it considers necessary or expedient so to do, may, by notification, exclude any activity referred to in sub-section (cid:11)3)(cid:11)b) or prescribe the limit up to which such activities shall be included in the core (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) Every notification issued under this Part shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification, or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously (cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)7) The incidental activities shall be the activities which are incidental to

the core activities and as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)

(cid:11)8) Where a tonnage tax company operates any ship or inland vessels as the case may be, which is not a qualifying ship, the income attributable to operating such non-(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)9) Where any goods or services held for the purposes of—

260 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 260 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) tonnage tax business are transferred to any other business carried

on by a tonnage tax company; or

(cid:11)b) any other business carried on by such tonnage tax company are

transferred to the tonnage tax business,

and, in either case, the consideration, if any, for such transfer as recorded in the accounts of the tonnage tax business does not correspond to the market value of such goods or services as on the date of the transfer, then, the relevant shipping income under this section shall be computed as if the transfer, in either case, had (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)10) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9), "market value", in relation to any goods or services, means the price that such goods or services would ordinarily fetch on sale in the open market(cid:17)

(cid:11)11) Where, in the opinion of the Assessing Officer, the computation of the relevant shipping income in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9) presents exceptional difficulties, he may compute such income on such reasonable basis (cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)12) Where it appears to the Assessing Officer that, owing to the close connection between the tonnage tax company and any other person, or for any other reason, the course of business between them is so arranged that the business transacted between them produces to the tonnage tax company more than the ordinary profits which might be expected to arise in the tonnage tax business, the Assessing Officer shall, in computing the relevant shipping income of the tonnage tax company for the purposes of this Part, take income as may (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:85)(cid:82)(cid:80)(cid:17)

(cid:11)13) In this Part, in case the relevant shipping income of a tonnage tax company is a loss, then, such loss shall be ignored for the purposes of computing (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)14) Where a tonnage tax company also carries on any business or activity other than the tonnage tax business, common costs attributable to the tonnage tax (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:17)

(cid:11)15) Where any asset, other than a qualifying ship, is not exclusively used for the tonnage tax business by the tonnage tax company, depreciation on such asset shall be allocated between its tonnage tax business and other business on a fair proportion to be determined by the Assessing Officer, having regard to the use of such asset for the purposes of the tonnage tax business and for the other (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)16) The book profit or loss derived from the activities of a tonnage tax company, referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be excluded from the book profit of the company for t(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)c)(cid:17)

Depreciation and gains relating to tonnage tax assets(cid:17)

229(cid:17) (cid:11)1) For the purposes of computing depreciation under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:19)(cid:11)1(cid:12)(cid:11)d), the depreciation for the first tax year of the tonnage tax scheme (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:12)(cid:3)(cid:86)hall be computed on the written down value of the qualifying ships as specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)2) The written down value of the block of assets, being ships or inland vessels, as the case may be, as on the first day of the first tax year, shall be divided (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:82)(cid:82)(cid:78)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) to as the qualifying assets) and the book written down value of the non-qualifying (cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:29)––

D = A x B

B+C

E = A x C

B+C(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 261 where,—

D = the written down value of the block of qualifying assets as on the

first day of the tax year;

E = the written down value of the block of other assets as on the first

day of the tax year;

A = the written down value of the existing block of assets, being ships

or inland vessel, as the case may be, as on the first day of the tax year;

B = the aggregate of book written down value of qualifying assets as

on the last day of the preceding tax year; and

C = the aggregate of the book written down value of other assets as

(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The block of qualifying assets as determined under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall

(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)

(cid:11)4) Where an asset forming part of a block of,—

(cid:11)a) qualifying assets begins to be used for purposes other than the tonnage tax business, an appropriate portion of the written down value allocable to such asset shall be reduced from the written down value of that block and shall be added to the block of other assets as per the following formula:—

A = B x C

D

where,––

A = the appropriate portion of the written down value allocable to the asset which begins to be used for purposes other than the tonnage tax business;

B = the written down value of block of qualifying assets

as on the first day of the tax year;

C = the book written down value of qualifying asset which begins to be used for purpose other than the tonnage tax business; and

D = the aggregate of book written down value of all the

assets forming the block of qualifying assets;

(cid:11)b) other assets, begins to be used for tonnage tax business, an appropriate portion of the written down value allocable to such asset shall be reduced from the written down value of the block of other assets and shall be added to the block of qualifying asset as per the following formula:—

E= F x G

I

where,—

E = the appropriate proportion of the written down value allocable to the asset which begins to be used for purposes of tonnage tax business;

F = the written down value of block of other assets as on

the first day of the tax year;

G = book written down value of the other asset which

begins to be used for tonnage tax business; and

I = the aggregate of book written down value of all the

(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)262 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 262 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:19)(cid:11)1(cid:12)(cid:11)d) in respect of an asset mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)4(cid:12)(cid:11)a(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)b), the depreciation computed for the tax year shall be allocated in the ratio of the number of days for which the asset was used for the tonnage tax business and for purposes other than (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)6) For the purposes of this Act, the depreciation on the block of qualifying assets and block of other assets so created shall be allowed as if such written down value referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) had been brought forward from the (cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)7) For the purposes of this section, the expression "book written down

value" means the written down value as per books of accounts.

(cid:11)8) Any profits or gains arising from the transfer of a capital asset being an

asset forming part of the block of qualifying assets shall be chargeable to income-tax as per sections 67 and 74, and the capital gains so arising shall be (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:25)(cid:26)(cid:3)(cid:87)(cid:82)(cid:3)(cid:27)(cid:20)(cid:17)

(cid:11)9) For the purposes of computing such profits or gains, as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), the provisions of section 74 shall have effect as if for the words "written down value of the block of assets", the words "written down value of the block of qualifying assets" had been substituted.

(cid:11)10) For the purposes of this Chapter, the expression "written down value of the block of qualifying assets" means the written down value computed as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Exclusion of deduction, loss, set off, (cid:72)(cid:87)(cid:70)(cid:17)

230(cid:17) (cid:11)1) Irrespective of anything contained in any other provision of this Act, in computing the tonnage income of a tonnage tax company for any tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)in referred to as the "relevant tax year") in which it is chargeable to tax as per this Part—

(cid:11)a) sections 28 to 52 shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant tax years, had been given full effect to for that tax year itself;

(cid:11)b(cid:12) (cid:81)(cid:82)(cid:3) (cid:79)(cid:82)(cid:86)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:27)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)2(cid:12)(cid:11)b) or 109(cid:11)1) or (cid:20)(cid:20)(cid:21)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:20)(cid:20)(cid:25)(cid:11)1), in so far as such loss relates to the business of operating qualifying ships of the company, shall be carried forward or set off where such loss relates to any of the tax years when the company is under the tonnage tax scheme;

(cid:11)c) no deduction shall be allowed under Chapter VIII in relation to

the profits and gains from the business of operating qualifying ships; and

(cid:11)d) in computing the depreciation allowance under section 33, the written down value of any asset used for the purposes of the tonnage tax business shall be computed as if the company has claimed and has been actually allowed the deduction in respect of depreciation for the relevant (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)2) Section 112 shall apply in respect of any losses that have accrued to a company before its option for tonnage tax scheme and which are attributable to its tonnage tax business, as if such losses had been set off against the relevant shipping income in any of the tax years when the company is under the tonnage (cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

(cid:11)3) The losses referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall not be available for set off against any income other than relevant shipping income in any tax year beginning (cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:20)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 263 (cid:11)4) Any apportionment necessary to determine the losses referred to in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:17)

231(cid:17) (cid:11)1) A qualifying company may opt for the tonnage tax scheme by making an application to the Joint Commissioner having jurisdiction over the company in the form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

Method of opting of tonnage tax scheme and (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:17) (cid:11)2) A qualifying company may make an application within three months, of the date of its incorporation, or of the date on which it becomes a qualifying (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

(cid:11)3) A Unit of an International Financial Services Centre which has availed of deduction under section 147 may make an application within three months (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)4) On receipt of an application for option for tonnage tax scheme under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Joint Commissioner may call for such information or documents from the company as he thinks necessary in order to satisfy himself about the eligibility of the company and after satisfying himself about such eligibility of the company to make such option for tonnage tax scheme, he shall pass an order in writing––

(cid:11)a) approving the option for tonnage tax scheme; or

(cid:11)b) refusing to approve the option for tonnage tax scheme, if he is not

so satisfied,

(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:17)

(cid:11)5) No order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:11)b) shall be passed unless the applicant has

b(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)6) Every order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall be passed before the expiry of three months from the end of the quarter in which the application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) was received(cid:17)

(cid:11)7) Where an order granting approval is passed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), the provisions of this Part shall apply from the tax year in which the option for (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)8) An option for tonnage tax scheme, after it has been approved under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), shall remain in force for ten years from the date on which such option has been exercised and shall be taken into account from the tax year in (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)9) An option for tonnage tax scheme shall cease to have effect from the

tax year, in which—

(cid:11)a) the qualifying company ceases to be a qualifying company;

(cid:11)b) a default is made in complying with the provisions contained in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:21)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)20);

(cid:11)c) the tonnage tax company is excluded from the tonnage tax scheme

under section 234;

(cid:11)d) the qualifying company furnishes to the Assessing Officer, a declaration in writing to the effect that the provisions of this Part may not be made applicable to it,

and the profits and gains of the company from the business of operating (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)10) An option for tonnage tax scheme approved under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) may be renewed within one year from the end of the tax year in which the option (cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:17)264 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 264 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)11) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)9) shall apply in relation to a renewal of the option for tonnage tax scheme in the same manner as they apply (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

(cid:11)12) A qualifying company,––

(cid:11)a) which on its own, opts out of the tonnage tax scheme; or

(cid:11)b) which makes a default in complying with the provisions contained

(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:22)(cid:21)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)20); or

(cid:11)c) whose option has been excluded from tonnage tax scheme in

(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:23)(cid:11)4),

shall not be eligible to opt for tonnage tax scheme for ten years from the date of opting out or (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

Certain conditions for applicability of (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

232(cid:17) (cid:11)1) A tonnage tax company shall, subject to and as per the provisions (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81) referred to as the Tonnage Tax Reserve Account) an amount, being 20% or more of the book profit (cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:27)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b) in each tax year to be utilised in the manner laid down in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:17)

(cid:11)2) For the purposes of this section, the expression "book profit" shall have (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)c) so far as it relates to the income (cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:27)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b(cid:12)(cid:17)

(cid:11)3) Where the company has––

(cid:11)a) book profit from the business of operating qualifying ships; and

(cid:11)b) book loss from any other sources,

and consequently, the company is not in a position to create the full or any part of the reserves under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the company shall create the reserves to the extent possible in that tax year and the shortfall, if any, shall be added to the reserves required to be created for the following tax year and such shortfall shall (cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), to the extent the shortfall in creation of reserves during a particular tax year is carried forward to the following tax year under the said sub-section, the company shall be considered as having (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3), nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall apply in respect of the second year in case the shortfall in (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)6) The amount credited to the Tonnage Tax Reserve Account under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be utilised by the company before the expiry of eight years following the tax year in which the amount was credited—

(cid:11)a) for acquiring a new ship or new inland vessel, as the case may be,

for the purposes of the business of the company; and

(cid:11)b) until the acquisition of a new ship or new inland vessel, as the case may be, for the purposes of the business of operating qualifying ships other than for distribution by way of dividends or profits or for remittance (cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 265 (cid:11)7) Where any amount credited to the Tonnage Tax Reserve Account under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),—

(cid:11)a) has been utilised for any purpose other than that referred to in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6); or

(cid:11)b) has not been utilised for the purpose specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:11)a); or

(cid:11)c) has been utilised for the purpose of acquiring a new ship or new inland vessel, as the case may be, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:11)a), but such ship or inland vessel, as the case may be, is sold or otherwise transferred, other than in any scheme of demerger by the company to any person at any time before the expiry of three years from the end of the tax year in which it was acquired,

an amount which bears the same proportion to the total relevant shipping income of the year in which such reserve was created, as the amount out of such reserve so utilised or not utilised bears to the total reserve created during that year under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be taxable under the other provisions of this Act—

(cid:11)i(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), in the year in which the amount was

so utilised; or

(cid:11)ii(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), in the year immediately following

eight years specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6); or

(cid:11)iii) in a case referred to (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c), in the year in which the sale or

(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:82)(cid:78)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)8) The income so taxable under the other provisions of this Act, referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), shall be reduced by the proportionate tonnage income charged to tax in the year of creati(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:86)(cid:17)

(cid:11)9) Irrespective of anything contained in any other provision of this Part,

where the amount credited to the Tonnage Tax Reserve Account as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is less than the minimum amount required to be credited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), an amount which bears the same proportion to the total relevant shipping income, as the shortfall in credit to the reserves bears to the minimum reserve required to be credited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall not be taxable under the (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)10) If the reserve required to be created under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is not created for any two consecutive tax years, the option of the company for tonnage tax scheme shall cease to have effect from the beginning of the tax year following the second consecutive tax year in which the failure to create the reserve under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:75)(cid:68)(cid:71)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)11) For the purposes of this section, the expression "new ship" or "new inland vessel", as the case may be, includes a qualifying ship which, before the date of acquisition by the qualifying company was used by any other person, if it was not at any time previous to the date of such acquisition owned by any person resident in (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)12) A tonnage tax company, after its option has been approved under section 231(cid:11)4), shall comply with the minimum training requirement in respect of trainee officers as per the guidelines issued by the Director-General of Shipping and (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)13) The tonnage tax company shall be required to furnish a copy of the certificate issued by the Director-General of Shipping along with the return of income under section 263 to the effect that such company has complied with the minimum training requirement as per the guidelines referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)12) for the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)266 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 266 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)14) If the minimum training requirement is not complied with for any five consecutive tax years, the option of the company for tonnage tax scheme shall cease to have effect from the beginning of the tax year following the fifth consecutive tax year in which the failure to comply with the minimum training requirement as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)12(cid:12)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)15) In the case of every company which has opted for tonnage tax scheme, not more than 49% of the net tonnage of the qualifying ships operated by it during (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:17)

(cid:11)16) The proportion of net tonnage referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)15) in respect of a

tax year shall be calculat(cid:72)(cid:71)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:89)(cid:72)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:72)(cid:87)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)17) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)16), the average of net tonnage shall be computed in such manner, as may be prescribed, in consultation with the Director- (cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)18) Where the net tonnage of ships or inland vessel, as the case may be, chartered in exceeds the limit under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)15) during any tax year, the total income of such company in relation to that tax year shall be computed as if the option for tonnage tax (cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)19) Where the limit under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)15) had exceeded in any two consecutive tax years, the option for tonnage tax scheme shall cease to have effect from the beginning of the tax year following the second consecutive tax year in (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)20) For the purposes of this section, the expression "chartered in" shall exclude a ship or inland vessel, as the case may be, chartered in by the company on bareboat charter-cum-(cid:71)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:17)

(cid:11)21) An option for tonnage tax scheme by a tonnage tax company shall not

have effect in relation to a tax year unless such company—

(cid:11)a) maintains separate books of account in respect of the business of

operating qualifying ships; and

(cid:11)b) furnishes, before the specified date referred to in section 63, the report of an accountant, in the prescribed form, duly signed and verified by such accountant(cid:17)

(cid:11)22(cid:12) (cid:36)(cid:3)(cid:87)(cid:72)(cid:80)(cid:83)(cid:82)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:68)(cid:86)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92) qualifying ship by a company shall not be considered as a cessation of operating of such qualifying ship and the company shall be deemed to be operating such (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)23) Where a qualifying company continues to operate a ship or inland vessel, as the case may be, which temporarily ceases to be a qualifying ship, such ship or inland vessel, as the case may be, shall not be deemed as a qualifying ship for the (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)

Amalgamation (cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:85)(cid:17)

233(cid:17) (cid:11)1) Where there has been an amalgamation of a company with another company or companies, then, subject to the other provisions of this section, the provisions relating to the tonnage tax scheme shall, as far as may be, apply to the (cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)2) Where the amalgamated company is not a tonnage tax company, it shall (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:20)(cid:11)1) within three months (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Where the amalgamating companies are tonnage tax companies, the provisions of this Part shall, as far as may be, apply to the amalgamated company for such period as the option for tonnage tax scheme which has the longest unexpired (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 267 (cid:11)4) Where one of the amalgamating companies is a qualifying company as on the 1st October, 2004 and which has not exercised the option for tonnage tax scheme before the 1st January, 2005, the provisions of this Part shall not apply to the amalgamated company and the income of the amalgamated company from the business of operating qualifying ships shall be computed as per the other provisions (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry of the option for tonnage tax scheme, then, subject to the other provisions of this Part, the tonnage tax scheme shall, as far as may be, apply to the resulting company for the unexpired period, if (cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)6) The option for tonnage tax scheme in respect of the demerged company shall remain in force for the unexpired period of the tonnage tax scheme if it (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

Avoidance of tax and exclusion from tonnage tax (cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17) 234(cid:17) (cid:11)1) Subject to the provisions of this Part, the tonnage tax scheme shall not apply where a tonnage tax company is a party to any transaction or arrangement which amounts to an abuse of (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), a transaction or arrangement shall be considered an abuse, if the entering into or the application of such transaction or arrangement results, or would but for this section have resulted, in a tax advantage being obtained for—

(cid:11)a) a person other than a tonnage tax company; or

(cid:11)b) a tonnage tax company in respect of its non-(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)3) For the purposes of this section, "tax advantage" includes—

(cid:11)a) the determination of—

(cid:11)i) the allowance for any expense or interest; or

(cid:11)ii) any cost or expense allocated or apportioned,

which has the effect of reducing the income or increasing the loss, from activities other than tonnage tax activities chargeable to tax, computed on the basis of entries made in the books of account in respect of the tax year in which the transaction was entered into; or

(cid:11)b) a transaction or arrangement which produces to the tonnage tax company more than ordinary profits which might be expected to arise from (cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)4) Where a tonnage tax company is a party to any transaction or arrangement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Assessing Officer shall, by an order in writing, (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:81)(cid:81)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)

(cid:11)5) The Assessing Officer shall pass an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), after––

(cid:11)a) giving an opportunity to the company by serving a notice calling upon such company to show cause, on a date and time to be specified in the notice, why it should not be excluded from the tonnage tax scheme; and

(cid:11)b) obtaining prior approval of the Principal Chief Commissioner or

(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)6) The provisions of this section shall not apply where the company satisfies the Assessing Officer that the transaction or arrangement was a bona fide commercial transaction and had not been entered into for the purpose of obtaining (cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)268 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 268 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)7) Where an order has been passed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) by the Assessing Officer excluding the tonnage tax company from the tonnage tax scheme, the option for tonnage tax scheme shall cease to be in force from the first day of the tax year in which the transaction or (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:17)

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

235(cid:17) For the purposes of this Part,—

(cid:11)a) "bareboat charter" means hiring of a ship or inland vessel, as the case may be, for a stipulated period on terms which give the charterer possession and control of the ship or inland vessel, as the case may be, including the right to appoint the master and crew;

(cid:11)b) "bareboat charter-cum-demise" means a bareboat charter where the ownership of the ship or inland vessel, as the case may be, is intended to be transferred after a specified period to the company to whom it has been chartered;

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17) (cid:11)c) "Director-General of Shipping" means the Director-General of (cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:11)1) of the Merchant Shipping Act, 1958;

(cid:11)d) "factory ship" includes a vessel providing processing services in

respect of processing of the fishing produce;

(cid:11)e) "fishing vessel" shall have the meaning assigned to it in section 3(12)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17) of the Merchant Shipping Act, 1958;

(cid:11)f) "inland vessel" shall have the meaning assigned to it in sectio(cid:81)(cid:3)(cid:22)(cid:11)q)

(cid:21)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17) of the Inland Vessels Act, 2021;

(cid:11)g) "pleasure craft" means a ship or inland vessel, as the case may be, of

a kind whose primary use is for the purposes of sport or recreation;

(cid:11)h) "qualifying company" means a company, if—

(cid:11)i) it is an Indian company;

(cid:11)ii) the place of effective management of the company is in India;

(cid:11)iii) it owns at least one qualifying ship; and

(cid:11)iv) the main object of the company is to carry on the business of

operating ships,

and for the purposes of sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii), "place of effective management of the company" means—

(cid:11)A) the place where the board of directors of the company or its

executive directors, make their decisions; or

(cid:11)B) in a case where the board of directors routinely approve the commercial and strategic decisions made by the executive directors or officers of the company, the place where such executive directors or officers of the company perform their functions;

(cid:11)i) "qualifying ship" means a ship or inland vessel, as the case may be, if—

(cid:11)i) it is a seagoing ship or vessel or inland vessel, as the case may

be, of fifteen net tonnage or more;

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)

(cid:21)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17) (cid:11)ii) it is a ship registered under the Merchant Shipping Act, 1958, or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels Act, 2021, as the case may be; and

(cid:11)iii) a valid certificate in respect of such ship or inland vessel, as the

case may be, indicating its net tonnage is in force,(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 269 but does not include—

(cid:11)A) a seagoing ship or vessel or inland vessel, as the case may be, if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;

(cid:11)B) fishing vessels;

(cid:11)C) factory ships;

(cid:11)D) pleasure crafts;

(cid:11)E) harbour and river ferries;

(cid:11)F) offshore installations; and

(cid:11)G) a qualifying ship which is used as a fishing vessel for more

than thirty days during a tax year;

(cid:11)j) "seagoing ship" means a ship, if it is certified as such by the

competent authority of any country;

(cid:11)k) "tonnage income" means the income of a tonnage tax company

computed as per the provisions of this Part of the Chapter;

(cid:11)l) "tonnage tax activities" means the activities referred to in section 228(cid:11)3)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)7);

(cid:11)m) "tonnage tax business" means the business of operating qualifying (cid:86)(cid:75)(cid:76)(cid:83)(cid:86)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:27)(cid:11)1);

(cid:11)n) "tonnage tax company" means a qualifying company in relation to

which tonnage tax option is in force;

(cid:11)o) "tonnage tax scheme" means a scheme for computation of profits and gains of business of operating qualifying ships under the provisions of this Part(cid:17)

CHAPTER XIV

TAX ADMINISTRATION

A.—Authorities, jurisdiction and functions

236(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73) Income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) income-tax authorities:—

(cid:11)a) the Central Board of Direct Taxes constituted under the Central

(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:22)(cid:17)

Boards of Revenue Act, 1963;

(cid:11)b) Principal Directors General of Income-tax or Principal Chief

Commissioners of Income-tax;

(cid:11)c) Directors General of Income-tax or Chief Commissioners of

Income-tax;

(cid:11)d) Principal Directors of Income-tax or Principal Commissioners of

Income-tax;

(cid:11)e) Directors of Income-tax or Commissioners of Income-tax or

Commissioners of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:30)

(cid:11)f) Additional Directors of Income-tax or Additional Commissioners of

Income-tax or Additional Commissioners of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:30)

(cid:11)g) Joint Directors of Income-tax or Joint Commissioners of Income-tax

or Joint Commissioners of Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:30)

(cid:11)h) Deputy Directors of Income-tax or Deputy Commissioners of

Income-tax;

270 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 270 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) Assistant Directors of Income-tax or Assistant Commissioners of

Income-tax;

(cid:11)j) Income-tax Officers;

(cid:11)k) Tax Recovery Officers; and

(cid:11)l) Inspectors of Income-(cid:87)(cid:68)(cid:91)(cid:17)

237(cid:17) (cid:11)1) The Central Government may appoint such persons as it thinks fit to

be income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

Appointment of income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)2) The Central Government may, subject to the rules and its orders regulating the conditions of service of persons in public services and posts, authorise the Board, or a Principal Director General or Director General, or a Principal Chief Commissioner or Chief Commissioner, or a Principal Director or Director, or a Principal Commissioner or Commissioner, to appoint income-tax authorities below the rank of a D(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board, may appoint such executive or (cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:73)(cid:73)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

238(cid:17) The Board may, by notification, direct that any income-tax authority or

Control of income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

authorities specified in the notification shall be subordinate to such other income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Instructions to subordinate (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

239(cid:17) (cid:11)1) The Board may issue such orders, instructions and directions to other income-tax authorities as it considers fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall (cid:82)(cid:69)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)2) No orders, instructions or directions under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be

issued so as to—

(cid:11)a) require any income-tax authority to make a particular assessment or

to dispose of a particular case in a particular manner; or

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:73)(cid:72)(cid:85)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:85)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)3) Without prejudice to the generality of the foregoing power, the Board

may,—

(cid:11)a) if it considers it necessary or expedient so to do for the proper and efficient management of the work of assessment and collection of revenue, (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:11)whether by way of relaxation of any of the provisions of sections 263, 270, 271, 279, 280, 287, 288, (cid:21)(cid:28)(cid:27)(cid:15)(cid:3)(cid:22)(cid:28)(cid:27)(cid:11)3), 406, 407, 408, 423, 424, 425, 427, 428, 439, 448, 449 or otherwise), general or special orders in respect of any class of incomes or class of cases,––

(cid:11)i(cid:12) (cid:86)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:87)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82) assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties; and

(cid:11)ii) any such order may, if the Board is of the opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 271

(cid:11)b) if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)Appeals) to admit an application or claim any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified in this Act for making such application or claim and deal with the same on merits as per law;

(cid:11)c) if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or VIII, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions:—

(cid:11)i) the default in complying with such requirement was due to

circumstances beyond the control of the assessee; and

(cid:11)ii) the assessee has complied with such requirement before the completion of assessment in relation to the tax year in which such (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:17)

(cid:11)4) The Central Government shall cause every order issued under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)c(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Taxpayer's (cid:38)(cid:75)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:17) 240(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)Taxpayer's Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for the administration (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:38)(cid:75)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:17)

Jurisdiction of income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 241(cid:17) (cid:11)1) The income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or assigned to, such authorities under this Act, as per such directions as the Board may issue for the exercise of the (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)2) Any income-tax authority, being an authority higher in rank, may, if so

directed by the Board, exercise the powers and perform the functions of an income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)(cid:3)

(cid:11)3) The directions of the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may authorise any other income-tax authority to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the other income-tax authorities who (cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:17)

(cid:11)4) In issuing the directions or orders referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3), the Board or other income-tax authority authorised by it may have regard to any one or more of the following criteria:—

(cid:11)a) territorial area;

(cid:11)b) persons or classes of persons;

(cid:11)c) incomes or classes of income; and

(cid:11)d(cid:12) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)5) Without prejudice to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)1(cid:12)(cid:15)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)3), the Board may, by general or special order, subject to such conditions, restrictions or limitations as specified therein––

(cid:11)a) authorise any Principal Director General or Director General or

Principal Director or Director to perform such functions of any other income-tax authority as may be assigned to him by the Board;

272 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 272 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) empower the specified income-tax authority to issue orders in writing that the powers and functions conferred on, or assigned to, the Assessing Officer under this Act in respect of any specified area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, shall be exercised or performed by an Additional Commissioner or an Additional (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)6) Where any order is made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:11)b), references in any other provision of this Act or in any rule made thereunder, to the Assessing Officer shall be deemed to be references to such Additional Commissioner or Additional Director or Joint Commissioner or Joint Director by whom the powers and functions are to be exercised or performed under such order, and any provision of this Act requiring (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)7) The directions and orders referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) may, wherever considered necessary or appropriate for the proper management of work, (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3) and perform, concurrently, the powers and functions in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, and––

(cid:11)a) where such powers and functions are exercised and performed concurrently by the Assessing Officers of different classes, any authority lower in rank amongst them shall exercise the powers and perform the functions as any higher authority amongst them may direct; and

(cid:11)b) references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such higher authority and any provision of this Act requiring approval or sanction (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)8) Irrespective of anything contained in any direction or order issued under this section, or in section 242, the Board may, by notification, issue any direction for the purposes of furnishing of the return of income or the doing of any other act or thing under this Act or any rule made thereunder by any person or class of (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)9) The income-tax authority exercising and performing the powers and

functions in relation to the person or class of persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8) shall be such authority as specified in the notification issued under that sub-section(cid:17)

Jurisdiction of Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:17)

242(cid:17) (cid:11)1) Where an Assessing Officer has been vested with jurisdiction over any area by virtue of any direction or order (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:20)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), he shall have jurisdiction within the limits of such area,—

(cid:11)a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situated within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situated within the area; and

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:17)

(cid:11)2) Where a question arises under this section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the specified income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 273 (cid:11)3) Where under this section, a question arises relating to areas within the jurisdiction of different specified income-tax authorities, the question shall be determined––

(cid:11)a) by the specified income-tax authorities concerned; or

(cid:11)b) by the Board or by such specified income-tax authority as the Board

(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)4) No person shall call in question the jurisdiction of an Assessing Officer,––

(cid:11)a(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1), after the expiry of one month from the date on which he was served with a notice under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)8) or after the completion of the assessment, whichever is earlier;

(cid:11)b) where he has made no such return, after the expiry of the time (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:27)(cid:19)(cid:11)2) for the making of the (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:20)(cid:11)2) to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;

(cid:11)c) where an action has been taken under section 247 or 248, after the expiry of one month from the date on which he was served with a notice under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)a) or after the completion of the assessment, whichever is (cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

(cid:11)5) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)6) Irrespective of anything contained in this section or in any direction or

order issued under section 241, every Assessing Officer shall have all the powers conferred under this Act on an Assessing Officer in respect of the income accruing or arising or received within the area, if any, over which he has been vested with jurisdiction by virtue of the directions or orders issued under section (cid:21)(cid:23)(cid:20)(cid:11)1) (cid:82)(cid:85)(cid:3)(cid:11)2) (cid:82)(cid:85)(cid:3)(cid:11)3(cid:12)(cid:17)

Power to transfer (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 243(cid:17) (cid:11)1) The specified income-tax authority may transfer any case from one or (cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)(cid:3)

(cid:11)2) If the Assessing Officer or Assessing Officers, from whom the case is to be transferred and the Assessing Officer or Assessing Officers, to whom the case is to be transferred are not subordinate to the same specified income-tax authority, and the concerned specified income-tax authorities––

(cid:11)a) are in agreement, then the specified income-tax authority from whose

jurisdiction the case is to be transferred may pass the order;

(cid:11)b) are not in agreement, the order transferring the case may be passed by the Board or any such specified income-tax authority as the Board may, by (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)(cid:3)

(cid:11)3) The order of transfer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) may be passed by the specified income-tax authority after giving the assessee a reasonable opportunity of being heard, wherever it is possible to do so (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:82)(cid:85)(cid:17)274 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 274 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) Nothing in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) shall be deemed to require any such opportunity of being heard to be given, where the transfer is from any Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) concurrent jurisdiction) and the offices of all such officers are situated in the same (cid:70)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)5) The transfer of a case under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) may be made at any stage of the proceedings, and it shall not be necessary to re-issue any notice already issued by the Assessing Officer or Assessing Officers from whom the case is (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)6) For the purposes of section 241 and this section, "case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year, which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year—

(cid:11)7) For the purposes of sections 241, 242 and this section, "specified income-tax authority" means the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner (cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

Change of incumbent of an (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:17)

244(cid:17) (cid:11)1) Whenever, in respect of any proceeding under this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his (cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:17)

(cid:11)2) Before the proceeding referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is so continued, the

assessee concerned may demand that––

(cid:11)a) the previous proceeding or any part thereof be reopened; or

(cid:11)b(cid:12) (cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

245(cid:17) (cid:11)1) The Central Government may, by notification, make a scheme for the

purposes of—

Faceless jurisdiction of income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)a) exercise of all or any of the powers and performance of all or any of the functions conferred on, or assigned to, income-tax authorities under this Act referred to in section 241;

(cid:11)b) vesting the jurisdiction with the Assessing Officer under

section 242; or

(cid:11)c) exercise of power to transfer cases under section 243; or

(cid:11)d) exercise of jurisdiction in case of change of incumbency under

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:23)(cid:17)

(cid:11)2) The scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be made to impart greater

efficiency, transparency and accountability by—

(cid:11)a) eliminating the interface between the income-tax authority and the

assessee or any other person, to the extent technologically feasible;

(cid:11)b) optimising utilisation of the resources through economies of scale

and functional specialisation;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 275

(cid:11)c) introducing a team-based exercise of powers and performance of functions by two or more income-tax authorities, concurrently, in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, with dynamic jurisdicti(cid:82)(cid:81)(cid:17)

(cid:11)3) The Central Government may, for the purpose of giving effect to the scheme made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations (cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) Every notification issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) shall, as soon as

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

B.—Powers

Power regarding discovery, production of (cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

246(cid:17) (cid:11)1) The Assessing Officer, Joint Commissioner, Joint Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)er, or Chief Commissioner or Principal Chief Commissioner and the Dispute Resolution (cid:51)(cid:68)(cid:81)(cid:72)(cid:79)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:24)(cid:11)17(cid:12)(cid:11)a), shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters:––

(cid:11)a) discovery and inspection;

(cid:11)b) enforcing the attendance of any person, including any officer of a

banking company and examining him on oath;

(cid:11)c) compelling the production of books of account and other

documents; and

(cid:11)d(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)2) The powers conferred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) may also be exercised in respect of any person or class of persons by the following income-tax authorities (cid:11)(cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)espect to such person or class of persons before them or any other income-tax authority):––

(cid:11)a) any income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:68)(cid:81)(cid:78)(cid:3) (cid:82)(cid:73)(cid:3) (cid:36)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87) Commissioner of Income-tax) notified by the Board in this behalf, for the purposes of making any inquiry or investigation in respect of an agreement referred to in section 159;

(cid:11)b) the Principal Director General or Director General or Principal Director or Director or Joint Director or Assistant Director for the purposes of making any inquiry or investigation in relation to any concealment of income, if he has the reason to suspect that any income has been so concealed, or is likely to be so concealed by such person or class of persons within his jurisdiction; and

(cid:11)c) the authorised officer referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:23)(cid:26)(cid:11)1), before taking action (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)i) to (cid:11)vii), or during the course of such action, if he has reason to suspect that any income has been concealed, or is likely to be concealed by such person or class of persons within his jurisdict(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)3) Any income-tax authority exercising the powers referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2) may, subject to the rules made in this behalf, impound and retain in its custody for such period as it thinks fit any books of account or other (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)4) The Assessing Officer or the Assistant Director shall record the reasons for impounding any books of account or other documents under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) and may retain such impounded books of account or other documents up to fifteen days (cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:75)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:92)(cid:86)(cid:12)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)rior sanction of the (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)276 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 276 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 247(cid:17) (cid:11)1) Where the competent authority, in consequence of information in his

Search and (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:17)

possession, has reason to believe that—

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:82)(cid:80)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:22)(cid:20)(cid:11)1) or a notice (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:21)(cid:11)1) of the Income-tax Act, 1961 or summons under section (cid:21)(cid:23)(cid:25)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1) of this Act,––

(cid:11)I) was issued to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system, has omitted or failed to produce, or cause to be produced, such books of account or other documents or such information as required by such summons or notice; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)II) has been issued or might be issued, will not, or would not, produce or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system which will be useful for, or relevant to, any proceedings under the Income-tax Act, 1961 or this Act; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

22 of 2015(cid:17) (cid:11)b) any person is in possession of any asset or information in relation to any asset and such asset represents either wholly or partly, income or property which has not been, or would not be, disclosed, for the purposes of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:79)(cid:68)(cid:70)(cid:78)(cid:3)(cid:48)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:11)(cid:56)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:44)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3) the undisclosed income or property),

then the approving authority may authorise any Joint Director or Joint Commissioner or Assistant Director or Assistant Commissioner or Income-tax Officer, or any Joint Director or Joint Commissioner, so authorised, may authorise any Assistant Director or Assistant Commissioner or Income-tax Offic(cid:72)(cid:85)(cid:15)(cid:3) (cid:11)(cid:87)(cid:75)(cid:72)(cid:3) officer so authorised in all cases being herein referred to as the authorised officer) to––

(cid:11)i) enter and search any building, place, vessel, vehicle, aircraft where he has reason to suspect that such assets, books of account or other documents, or such information in electronic form or on a computer system are kept;

(cid:11)ii) require any person, who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record or any information in electronic form or on a computer system, to afford the authorised officer with such reasonable technical and other assistance (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:70)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:12)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) enable the authorised officer to inspect such books of account or other documents or such information;

(cid:11)iii) break open the lock of any door, box, locker, safe, almirah, or other receptacle or override the access code to any computer system for exercising (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) where the keys thereof are, or the access to (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:71)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) case may be, is not available;

(cid:11)iv) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, any information in electronic form, or a computer systems or asset;

(cid:11)v) place marks of identification on any books of account or other documents, or make or cause to be made extracts or copies therefrom and also from computer system;

(cid:11)vi) make a note or an inventory of any such asset, and stock-in-trade of

the business, found as a result of such search;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 277

(cid:11)vii) seize any such books of account, other documents, computer (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:87)(cid:82)(cid:70)(cid:78)-in-trade of the business), found as a result (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:17)

(cid:11)2) If any building, place, vessel, vehicle or aircraft referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)i) is within the area of jurisdiction of any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, but such income-tax authority has no jurisdiction over the person referred to in sub-sec(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b), then, irrespective of the fact that he has no jurisdiction, it shall be competent for such income-tax authority to exercise the powers under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), where he has reason to believe that any delay in getting the authorisation from the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction (cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)(cid:3)

(cid:11)3) If any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to suspect that any books of account, other documents, or any information in electronic form or on a computer system, or asset in respect of which an officer has been authorised by the competent authority to take action under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)vii) are or is kept in any building, place, vessel, vehicle or aircraft not mentioned in the authorisation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), then such Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, irrespective of anything contained in section 241, authorise the said officer to take action under any of the sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:11)i(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)vii) in respect of such building, (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:15)(cid:3)(cid:89)(cid:72)(cid:75)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:17)

(cid:11)4(cid:12)(cid:11)a(cid:12)(cid:11)i) The authorised officer may serve an order on the owner or the person, who is in immediate possession or control of any valuable article or thing, other than stock-in-trade of the business not to remove, part with or otherwise deal with it, except with the previous permission of such authorised officer, where it is not possible or practicable to take physical possession of such valuable article or thing and remove it to a safe place due to its volume, weight, or other physical characteristics or due to its being of a dangerous nature; and

(cid:11)ii) such action of the authorised officer shall be deemed to be seizure of such

valuable article or thing under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)vii);

(cid:11)b(cid:12)(cid:11)i) the authorised officer may, where it is not practicable to seize, any books of account, other documents, asset, bank locker, bank account, or computer system, (cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), serve an order on the owner or the person who is in immediate possession or control thereof, not to remove, part with or otherwise deal with it except with the previous permission of such officer and such authorised officer may also take such steps as may be necessary for ensuring compliance with this clause;

(cid:11)ii) such order shall not remain in force for a period exceeding sixty days from

the date of the order; and

(cid:11)iii) serving of such order shall not be deemed to be seizure of such books of account, other documents, asset, bank locker, bank account or computer system under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)vii(cid:12)(cid:17)(cid:3)

(cid:11)5) The authorised officer may requisition the services of,—

(cid:11)a) any police officer or any officer of the Central Government, or of

both; or

(cid:11)b) any person or entity as may be approved by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, in accordance with such procedure, as may be prescribed, in this regard,278 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 278 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 to assist him for all or any of the purposes specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) and it shall be the duty of every such officer or person or entity to comply with such (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) The authorised officer may, during the course of any search or seizure, examine on oath any person who is found to be in possession or control of any books of account or other documents, or asset, or any information in electronic form or on a computer system or having access to such computer system or any other person who is present in the premises or is being searched, and––

(cid:11)a) any statement made by such person, during such examination may

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) thereafter be used in evidence in any proceeding under the Income-tax Act, 1961 or this Act; and

43 of (cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)b) the examination of any such person may not be merely in respect of any books of account or other documents, or any information in electronic form or on a computer system, or assets found as a result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) Where any person is found to be in possession or control of any books of account or other documents, or asset, or any information in electronic form or on a computer system, or having access to such computer system in the course of a search, it may be presumed—

(cid:11)a) that such books of account or other documents, or such information or asset or computer system belong or belongs to such person;

(cid:11)b) that the contents of such books of account or other documents, or such information or computer system are true;

(cid:11)c) that the signature and every other part of such books of account or other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in the handwriting of that person;

(cid:11)d) in the case of such document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested; and

(cid:11)e) that exchange of such information in electronic form, or on such computer system purported to be exchanged between any parties, is exchanged betwe(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

(cid:11)8) The authorised officer may, by order in writing, provisionally attach any property belonging to the assessee, during the course of the search or seizure, or within a period of sixty days from the date of execution of the last of the authorisations for the search and such provisional attachment shall––

(cid:11)a) be made, if the authorised officer is satisfied, after recording the reasons in writing, that it is necessary to do so in the interest of the revenue, with the prior approval of Principal Director General or Director General or the Principal Director or Director; and

(cid:11)b) be valid for six months from the end of the month in which the order of provisional attachment is made, and the rules in this behalf made under section 413 shall, mutatis mutandis(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)9) The authorised officer may, during the course of the search or seizure, or within sixty days from the date on which the last of the authorisations for search was executed, make a reference to a Valuation Officer, or any person registered as a valuer under section 514, or any person or entity registered by or under any law in force, as may be approved by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, in accordance with the procedure as may be prescribed in this regard, requiring him to—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:26)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 279

(cid:11)a) estimate the fair market value of the property in the manner, as may

be prescribed; and

(cid:11)b) submit a report of the estimate to the authorised officer or the Assessing

(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)10) The provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 relating to searches and seizure shall apply, so far as may be, to search and seizure under (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)11) The Board may make rules in relation to any search or seizure under this section including providing for the procedure to be followed by the authorised officer—

(cid:11)a) for obtaining ingress into any building, place, vessel, vehicle or

aircraft to be searched where free ingress thereto is not available; and

(cid:11)b) for ensuring safe custody of any books of account or other documents, or asset, or any information in electronic form or on a computer (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)12) For the purposes of this section, the word "proceeding" means any proceeding in respect of any year, whether under the Income-tax Act, 1961, or this Act, which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

248(cid:17) (cid:11)1) Where the approving authority, in consequence of information in his Powers to (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) possession, has reason to believe that—

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:82)(cid:80)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:22)(cid:20)(cid:11)1) or a notice

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:23)(cid:21)(cid:11)1) of the Income-tax Act, 1961 or summons under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:23)(cid:25)(cid:11)1(cid:12)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:27)(cid:11)1) of this Act was issued to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system has omitted or failed to produce, or cause to be produced, such books of account or other documents, or such information as required by such summons or notice and the said books of account or other documents, or any computer system containing the said information have been taken into custody by any officer or authority under any other law for the time being in force; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) any books of account or other documents, or any information in electronic form or on a computer system will be useful for, or relevant to, any proceeding under the Income-tax Act, 1961 or this Act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, such books of account or other documents, or such information on the return of such books of account or other documents or computer system containing such information by any officer or authority by whom or by which such books of account or other documents or computer system containing the said information have been taken into custody under any other law for the time being in force; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Income-tax Act, 1961 or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force,

then, the approving authority may authorise any, Joint Director or Joint Commissioner or Assistant Director or Assistant Commissioner or Income-tax (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:27)(cid:28)(cid:11)2) referred to as the requisitioning officer) to (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c), to deliver such assets or books of account or other documents, or computer system containing such (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)280 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 280 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) On a requisition being made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the officer or authority (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c), of that sub-section, shall deliver such assets or books of account or other documents, or computer system containing such information to the requisitioning officer either forthwith or when such officer or authority is of the (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:17)

(cid:11)3) Where any assets or books of account or other documents, or computer system containing such information have been delivered to the requisitioning officer, the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)4(cid:12)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)7(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)11), 250 and 251 shall, so far as may be, apply as if such books of account or other documents, or computer system containing such information or assets had been seized under section 247 by the requisitioning officer from the custody of the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c), and as if for the words "the authorised officer", occurring in any of the sections 247(4(cid:12)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)7(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)11), 250 and 251, the words "the requisitioning officer" were substituted.

Reasons not to (cid:69)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:17)

249(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26) or 248, recorded by the income-tax authority shall not be disclosed to any person or (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

250(cid:17) (cid:11)1) The amount of the following liabilities may be recovered out of the assets seized under section 247 or requisitioned under section 248 in the following manner, namely:—

Application of seized or requisitioned (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:17) (cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72) provisions of Part C of Chapter XIX) this Act, the Income-tax Act, 1961, the Black (cid:48)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:11)(cid:56)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:44)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:55)(cid:68)(cid:91)(cid:3) Act, 2015 and in respect of which such person is in default or is deemed to be in default;

(cid:11)b) the amount of the liability determined on completion of the assessment or reassessment or recomputation and the assessment of the year relevant to the tax year in which search is initiated or requisition is made, or the amount of liability determined on completion of the assessment under Part B of Chapter XVI (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) payable in connection with such assessment), and in respect of which such person is in default or is deemed to be in default;

(cid:11)c) the amount of liability arising on an application made before the Interim

43 of 1961(cid:17) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:54)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:24)(cid:38)(cid:11)1) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)(cid:3)

(cid:11)2) The Assessing Officer may release the assets seized as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or portion of such asset to the person from whose custody the assets were seized, on an application made by the person concerned within thirty days from the end of the month in which the asset was seized, on fulfilment of the following requirements:––

(cid:11)a) after being satisfied on the basis of explanation furnished by such

person that the nature and source of acquisition of such assets is explained;

(cid:11)b) after recovering any existing liability referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)

out of such assets; and

(cid:11)c) after obtaining prior approval of the Principal Chief Commissioner

(cid:82)(cid:85)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)3) The assets referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be released within one hundred and twenty days from the date on which the last of the authorisations for (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)4) If the assets as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) consist solely of money, or partly of money and partly of other assets, the Assessing Officer may apply such money in the discharge of the liabilities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and the assessee shall be discharged of such liability to the extent of the money so ap(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:27)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 281 (cid:11)5) The assets, other than money, may also be applied for discharge of liabilities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), as remains undischarged, and shall be deemed to be under distraint as if such distraint was effected by the Assessing Officer or Tax Recovery Officer under authorisation from the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner (cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)(cid:25)(cid:11)7) and the recovery of any liability out of such assets shall be effected in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)6) The mode of recovery of liabilities under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not preclude

the recovery of liabilities a(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) Any assets or proceeds thereof, which remain after the liabilities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) are discharged shall be forthwith made over or paid to the person from where custody the assets were sei(cid:93)(cid:72)(cid:71)(cid:17)

(cid:11)8(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:19)(cid:17)(cid:24)(cid:8)(cid:3)(cid:73)(cid:82)(cid:85) every month or part of a month for the period on the amount determined in accordance with the following formula:––

(cid:11)(cid:36)-(cid:37)(cid:12)(cid:14)(cid:11)(cid:38)-D)

where—

A = the aggregate amount of money seized under section 247 or

requisitioned under section 248;

B = the amount of money, if any, released under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2);

C = the proceeds, if any, of the assets sold towards the discharge

of the liability under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); and

D = the aggregate amount required to meet the liabilities referred

to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)9) The period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) shall be from the date immediately following the expiry of one hundred and twenty days from the date on which the last of the authorisations for the search under section 247 or requisition under section 248 was executed to the date of completion of the assessment or (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Copying, extraction, retention and release of books of account and documents seized or (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:17) 251(cid:17) (cid:11)1(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:23)(cid:26)(cid:11)1) has no jurisdiction over the (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)b), assets and (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)4) shall be handed over to the Assessing Officer having jurisdiction over such person within a period of one hundred and eighty days from the date on which a search is initiated under section 247 or requisition is made under section 248 and such Assessing Officer thereupon shall exercise the powers under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:17)(cid:3)

(cid:11)2) The authorised officer shall, on an application made by the person from (cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)1) (cid:87)(cid:82)(cid:3) (cid:11)4), allow such person, in the presence of such officer or any other person empowered by such officer in this behalf, to make copies thereof or take extracts (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:73)(cid:85)(cid:82)(cid:80)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)3) The authorised officer may––

(cid:11)a) retain the assets and material seized or requisitioned, under section 247 or 248, up to one month from the end of the quarter in which the order of assessment or reassessment or recomputation is made under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)10(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:28)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)c);

(cid:11)b) retain such assets and material seized or requisitioned, beyond the (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), after recording reasons in writing and obtaining (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)4) The approving authority shall not allow the retention of assets and material seized or requisitioned, beyond thirty days from the date on which all the proceedings under the Income-tax Act, 1961 or this Act in respect of the years for (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:17)282 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 282 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5) If a person legally entitled to the assets and material seized or (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)4) or section 248, objects for any reason, to the approval given by approving authority under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)b), he may make an application to the Board stating therein the reasons for such objection and requesting for the return of the assets and material seized or requisitioned and the Board may, after giving the applicant an opportunity of being heard, pass such (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

Power to call for (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

252(cid:17) (cid:11)1) The Assessing Officer, the Joint Commissioner or the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) of this Act, require any—

(cid:11)a) person, including a banking company or any officer thereof, to furnish, within such time, requisite information or to furnish statements of account and affairs verified in such manner specified by such authority, giving such information in relation to such matters as, in the opinion of such authority, will be useful for, or relevant to, any enquiry or proceedings under this Act;

(cid:11)b) firm to furnish him with a return of the names and addresses of the

partners of the firm and their respective shares;

(cid:11)c) Hindu undivided family to furnish him with a return of the names

and addresses of the manager and the members of the family;

(cid:11)d) person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses;

(cid:11)e) assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any tax year, rent, interest, commission, (cid:85)(cid:82)(cid:92)(cid:68)(cid:79)(cid:87)(cid:92)(cid:15)(cid:3)(cid:69)(cid:85)(cid:82)(cid:78)(cid:72)(cid:85)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)r the head "Salaries"), amounting to more than (cid:3423) 10000, or such higher amount as may be prescribed, together with particulars of all such payments made;

(cid:11)f) dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulars of all (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:86)(cid:17)

(cid:11)2) The powers conferred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a) may also be exercised by

(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)3) The powers under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)––

(cid:11)a) shall not be exercised by any income-tax authority below the rank of Principal Director or Director or Principal Commissioner or Commissioner, other than the Joint Director or Assistant Director, without the prior approval of the Principal Director or Director or, as the case may be, the Principal Commissioner or Commissioner, in a case where no proceeding is pending;

(cid:11)b) may be exercised by an income-tax authority notified under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:23)(cid:25)(cid:11)2(cid:12)(cid:11)a), for the purposes of an agreement referred to in section 159, even if no proceedings are pending before it or any other income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:27)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 283 Powers of (cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:92)(cid:17) 253. (cid:11)1) Irrespective of anything contained in any other provision of this Act, an income-tax authority may enter any place at which a business or profession, or activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, where such place—

(cid:11)a) is within the limits of the area assigned to such authority; or

(cid:11)b) is occupied by any person in respect of whom such authority

exercises jurisdiction; or

(cid:11)c) in respect of which such authority is authorised for the purposes of this section by income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,

and, upon entry into such a place, may require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose—

(cid:11)i(cid:12) (cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74) access code) to enable the inspection of such books of account or other documents, or information in electronic form or on a computer system, as may be required and which may be available at such place;

(cid:11)ii) to provide the necessary facility to check or verify the asset, stock,

which may be found therein; and

(cid:11)iii) to furnish such information as such authority may require as to any

(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:73)(cid:88)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) For the purposes of this section, a place where a business or profession, or activity for charitable purpose is carried on shall also include any other place, whether any business or profession or activity for charitable purpose is carried on therein or not, in which the person carrying on such business or profession or activity for charitable purpose states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing or computer system relating (cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:78)(cid:72)(cid:83)(cid:87)(cid:17)

(cid:11)3) An income-tax authority may enter any place of business or profession or activity for charitable purpose referred to in sub-sections (cid:11)1(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)2), only during the hours at which such place is open for the conduct of business or profession or activity for charitable purpose and, in the case of any other place, (cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:81)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:81)(cid:86)(cid:72)(cid:87)(cid:17)

(cid:11)4) An income-tax authority may, for the purposes of verifying that tax has been deducted or collected at source as per the provisions of Chapter XIX-B of this Act, after sunrise and before sunset, enter––

(cid:11)a) any office, or any other place where business or profession or activity for charitable purpose is carried on, within the limits of the area assigned to such authority; or

(cid:11)b) any place in respect of which such authority is authorised for the purposes of this section by an income-tax authority who is assigned the area within which such place is situated or where books of account or documents, or computer system are kept,

and on entry to such office or place, the income-tax authority may require the deductor or the collector or any other person who may at that time and place be attending in any manner to such work—

284 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 284 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) (cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74) access code) to enable the inspection of such books of account or other documents, or information in electronic form or on a computer system, as may be required and which may be available at such place; and

(cid:11)ii(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)5) An income-tax authority acting under this section may—

(cid:11)a) place marks of identification on the books of account or other documents inspected by such authority and make or cause to be made extracts or copies therefrom or from any computer system;

(cid:11)b) record the statement of any person on oath which may be useful

for, or relevant to, any proceeding under this Act;

(cid:11)c) impound after recording reasons for doing so, any books of account or other documents, or any computer system inspected by it, and retain it for a period—

(cid:11)i(cid:12) (cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:92)(cid:86)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii(cid:12) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:92)(cid:86)(cid:12)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)

approval of the approving authority;

(cid:11)d) make an inventory of any asset or stock checked or verified by such

income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)6) The income-tax authority acting under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) shall only

undertake the actions referred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)5(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5(cid:12)(cid:11)b(cid:12)(cid:17)

(cid:11)7) An income-tax authority acting under this section shall, on no account, remove

or cause to (cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:87)(cid:82)(cid:70)(cid:78)(cid:17)

(cid:11)8) The income-tax authority having regard to the nature and scale of expenditure incurred, for the purposes of verifying the expenditure made by the person in connection with any function, ceremony or event, if it is of the opinion that it is necessary and expedient to do so, after such function, ceremony or event, may—

(cid:11)a) require the person by whom such expenditure has been incurred or any other person who is likely to possess the information regarding such expenditure, to furnish such information which may be useful for, or relevant to, any proceeding under this Act;

(cid:11)b) record the statements of the person or any other person on oath in

this behalf; and

(cid:11)c) any statement so recorded may thereafter be used as evidence in

(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)9) If a person is required to provide facility to the income-tax authority to inspect books of account or other documents in any form, or any computer system or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded, either refuses or evades to do so, the income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:25)(cid:11)1) for (cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)10) The action under this section shall be taken by an income-tax authority with the prior approval of the Principal Director General or the Director General (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)11) For the purposes of this section,—

(cid:11)A) "income-tax authority" means—

(cid:11)a) a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:27)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 285 (cid:11)b) includes an Inspector of Income-tax, for the purposes of

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:11)i(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)8),

who is subordinate to the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner, as specified by the Board;

(cid:11)B) "proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Power to collect certain (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 254. (cid:11)1) Irrespective of anything contained in any other provision of this Act, an income-tax authority may, for the purposes of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter––

(cid:11)a) any building or place within the limits of the area assigned to such

authority; or

(cid:11)b) any building or place occupied by any person in respect of whom

such authority exercises jurisdiction,

at which a business or profession is carried on, regardless of the fact that such place be the principal place or not of such business or profession and require any proprietor or employee or any other person, who may at that time and place, be attending in any manner to, or helping in, or carrying on of such business or profession, to furnish such information as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The income-tax authority may enter any place of business or profession referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) only during the hours at which such place is open for (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) The income-tax authority acting under this section shall, on no account, remove or cause to be removed from the building or place wherein it has entered, any books of account or other documents or any cash or stock or other valuable (cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)4) For the purposes of this section, "income-tax authority" means––

(cid:11)a) a Joint Commissioner, or a Joint Director or an Assistant Director

or an Assessing Officer; and

(cid:11)b) an Inspector of Income-tax, authorised by the Assessing Officer to exercise the powers conferred under this section in relation to the area in respect of which the Asse(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Power to inspect registers of (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17) 255(cid:17) The Assessing Officer, assessment unit, verification unit, the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71) in writing in this behalf by such officer or authority, may inspect, and if necessary, take copies, or cause copies to be taken, of any register of the members, debenture holders or (cid:80)(cid:82)(cid:85)(cid:87)(cid:74)(cid:68)(cid:74)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)(cid:3)

Power of certain income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 256(cid:17) The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an Assessing Officer has under this Act in relation to the making (cid:82)(cid:73)(cid:3)(cid:72)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:72)(cid:86)(cid:17)286 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 286 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) 257(cid:17) (cid:11)1) Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 (cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Proceedings before income-tax authorities to be judicial (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

46 of (cid:21)(cid:19)(cid:21)(cid:22)(cid:17) (cid:11)2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023, but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita (cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

258(cid:17) (cid:11)1) The Board or any other income-tax authority specified by it by an

order in this behalf, may furnish or cause to be furnished to—

Disclosure of information relating to (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:86)(cid:17)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) (cid:11)a) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or dealings in foreign (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)n) of the Foreign Exchange Management Act, 1999; or

(cid:11)b) such officer, authority or body performing functions under any other law, if in the opinion of the Central Government it is necessary so to do in the public interest, as it may specify by notification in this behalf,

any such information received or obtained by any income-tax authority in the performance of its functions under this Act, as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

(cid:11)2) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may furnish or cause to be furnished to a person, the information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Act,––

(cid:11)a) on an application made by such person to the aforesaid authorities in the prescribed form and on being satisfied that it is in the public interest so to do; and

(cid:11)b) the decision of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf, (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) or any other law in force, the Central Government may, having regard to the practices and usages, customary or any other relevant factors, by notification, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees except to such (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Power to call for information by prescribed income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

259(cid:17) (cid:11)1) For the purposes of verification of information in the possession of the prescribed income-tax authority, such authority may issue a notice requiring any person to furnish any information as may be useful for, or relevant to, any inquiry or proceeding under this Act in such form and manner and within such (cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)2) The prescribed income-tax authority may process and utilise such information

and document received by (cid:75)(cid:76)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:19)(cid:17)

(cid:11)3) For the purposes of this section, the term "proceeding" shall have the

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:24)(cid:22)(cid:17)

Faceless collection of (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

260(cid:17) (cid:11)1) The Central Government may make a scheme, by notification, for the purposes of calling for information under section 252, collecting certain information under section 254, or calling for information by prescribed income-tax authority under section 259, or exercise of power to inspect register of companies under section 255, or exercise of power of Assessing Officer under section 256 so as to impart greater efficiency, transparency and accountability by—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:27)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 287

(cid:11)a) eliminating the interface between the income-tax authority and the

assessee or any other person to the extent technologically feasible;

(cid:11)b) optimising utilisation of the resources through economies of scale

and functional specialisation;

(cid:11)c) introducing a team-based exercise of powers, including to call for, or collect, or process, or utilise, (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:71)(cid:92)(cid:81)(cid:68)(cid:80)(cid:76)(cid:70)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The Central Government may, for the purpose of giving effect to this scheme made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Every notification issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2) shall, as soon as

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

261(cid:17) For the purposes of this Part,—

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) (cid:11)a) "approving authority" means––

(cid:11)i) the Principal Director General or the Director General; or

(cid:11)ii) the Principal Chief Commissioner or the Chief Commissioner; or

(cid:11)iii) the Principal Director or the Director; or

(cid:11)iv) the Principal Commissioner or the Commissioner;

(cid:11)b) "asset" includes any money, bullion, jewellery, virtual digital asset

or other valuable article or thing, held in physical or virtual form;

(cid:11)c) "authorised officer" means––

(cid:11)i) the Joint Director or the Additional Director; or

(cid:11)ii) the Joint Commissioner or the Additional Commissioner; or

(cid:11)iii) the Assistant Director or the Deputy Director; or

(cid:11)iv) the Assistant Commissioner or the Deputy Commissioner; or

(cid:11)v) the Income-tax Officer or the Tax Recovery Officer;

(cid:11)d) "competent authority" means––

(cid:11)i) the Principal Director General or the Director General; or

(cid:11)ii) the Principal Chief Commissioner or the Chief

Commissioner; or

(cid:11)iii) the Principal Director or the Director; or

(cid:11)iv) the Principal Commissioner or the Commissioner; or

(cid:11)v) the Joint Director or the Additional Director; or

(cid:11)vi) the Joint Commissioner or the Additional Commissioner;

(cid:11)e) "computer system" means computers, computer networks, computer resources, communication devices, digital or electronic data storage devices, used on stand-alone mode or part of a computer system, linked through a network, or utilised through intermediaries for information creation or processing or storage or exchange, and includes the remote server or cloud server or virtual digital space;

(cid:11)f) "date on which the last of the authorisations for search was

executed" means—

288 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 288 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) in the case of search, the date of conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or

(cid:11)ii) in the case of requisition under section 248, the date of actual receipt of the books of account or other documents or computer system or assets by the requisitioning officer;

(cid:11)g) "electronic form" shall have the same meaning as provided in

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)r) of the Information Technology Act, 2000;

(cid:11)h) "electronic record" shall have the same meaning as provided in

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)t) of the Information Technology Act, 2000;

(cid:11)i) "material seized or requisitioned" means books of account or other documents or computer systems, and extracts seized from a person during the course of search under section 247 or requisitioned under section 248, and includes seizure of backup taken from any specialised programs like tally software, excel sheets, word files and all electronic records including data and information in electronic form or on the computer system, containing figures and any other relevant noting, and shall be construed to mean as books of accounts maintained by the said person;

(cid:11)j) "virtual digital space" means an environment, area or realm, that is constructed and experienced through computer technology and not the physical, tangible world which encompasses any digital realm that allows users to interact, communicate and perform activities using computer systems, computer networks, computer resources, communication devices, cyberspace, internet, worldwide web and emerging technologies, using data and information in the electronic form for creation or storage or exchange and includes––

(cid:11)i) email servers;

(cid:11)ii) social media account;

(cid:11)iii) online investment account, trading account, banking

(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:30)

(cid:11)iv) any website used for storing details of ownership of any asset;

(cid:11)v) remote server or cloud servers;

(cid:11)vi) digital application platforms; and

(cid:11)vii(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:83)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

CHAPTER XV

RETURN OF INCOME

A.—Allotment of Permanent Account Number

Permanent Account (cid:49)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

262(cid:17) (cid:11)1) Every person who has not been allotted a Permanent Account Number shall, within such time as may be prescribed, apply to the Assessing Officer for its allotment if he fulfils any of the following conditions:—

(cid:11)a) his total income or the total income of any other person for which he is assessable under this Act during any tax year exceeded the maximum amount not chargeable to income-tax; or

(cid:11)b) he is carrying on any business or profession whose total sales, turnover

or gross receipts are or is likely to exceed (cid:3423) 500000 in any tax year; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:27)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 289 (cid:11)c) he is required to furnish a return of income under section 263 for

any tax year;

(cid:11)d) he is a resident, other than an individual, which enters into a

financial transaction aggregating to (cid:3423) 250000 or more in a tax year; or

(cid:11)e) he is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) or any person competent to act on behalf (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d); or

(cid:11)f) he intends to enter into such transaction as may be prescribed by

(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)

(cid:11)2) Any person, not covered under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) may apply to the Assessing Officer for the allotment of a Permanent Account Number after which the Assess(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:87)(cid:3)(cid:68)(cid:3)(cid:51)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:49)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)3) Every person shall quote Permanent Account Number in all his returns to, or correspondence with, any income-tax authority and in all challans for the payment of any sum due under this A(cid:70)(cid:87)(cid:17)

(cid:11)4) Every person shall intimate the Assessing Officer of any change in his address or in the name and nature of his business on the basis of which the (cid:51)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:49)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)5) Every person who is eligible to obtain Aadhaar number shall quote such number in the application form for allotment of Permanent Account Number and (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)6(cid:12)(cid:11)a) For the cases other than sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), every person who has been allotted Permanent Account Number and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to the prescribed income-tax authority in such form and manner, as may be prescribed;

(cid:11)b(cid:12) (cid:76)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:68)(cid:71)(cid:75)(cid:68)(cid:68)(cid:85)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), the Permanent Account Number allotted to that person shall be made inoperative in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)7) Every person who is required to furnish or intimate or quote his

Permanent Account Number under this Act, and who—

(cid:11)a) has not been allotted a Permanent Account Number but possesses

the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the Permanent Account Number, and such person shall be allotted a Permanent Account Number in the manner, as may be prescribed;

(cid:11)b) has been allotted a Permanent Account Number, and who has intimated his Aadhaar number as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) may furnish or intimate or quote his Aadhaar number in lieu (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:49)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)8) A person who has already been allotted a Permanent Account Number

cannot apply, obt(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:51)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:49)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)9(cid:12)(cid:11)a) Every person entering into such transaction, as may be prescribed, shall quote his Permanent Account Number or Aadhaar number, in the documents pertaining to such transactions and also authenticate such Permanent Account Number or Aadhaar number, in the manner, as may be prescribed;

(cid:11)b) every person receiving any document relating to the transactions referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), shall ensure that Permanent Account Number or Aadhaar number, has been duly quoted in such document and that such Permanent Account Number or Aadhaar number is authenticated as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)10) The Board may make rules providing for—

290 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 290 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) the form, manner and time in which an application may be made for the allotment of Permanent Account Number and the particulars which such application shall contain;

(cid:11)b) class or classes of persons who shall be required to apply for

allotment of Permanent Account Number;

(cid:11)c) categories of documents pertaining to business or profession in

which Permanent Account Number shall be quoted by every person;

(cid:11)d) the form and manner in which the person who has not been allotted

a Permanent Account Number shall make his declaration;

(cid:11)e) manner of authentication of Permanent Account Number or

Aadhaar number;

(cid:11)f) class or classes of persons to whom the provisions of this section

shall (cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

(cid:11)11(cid:12)(cid:11)a) The Central Government may, by notification, specify any class or classes of persons who shall apply to the Assessing Officer for the allotment of Permanent Account Number within such time as mentioned in such notification;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) may include such persons––

(cid:11)i) by whom tax is payable under this Act; or

(cid:11)ii) by whom any tax or duty is payable under any other law in force; or

(cid:11)iii) being importers and exporters, (cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:81)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:17)

(cid:11)12) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)6) shall not apply to such person or class or classes of persons or any State or part of any State, as may be notified (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)13) For the purposes of this section,—

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17) (cid:11)a) "Aadhaar number" shall have the same meaning as assigned to it (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:68)(cid:71)(cid:75)(cid:68)(cid:68)(cid:85)(cid:3)(cid:11)(cid:55)(cid:68)(cid:85)(cid:74)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3)(cid:39)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) Subsidies, Benefits and Services) Act, 2016;

(cid:11)b) "Assessing Officer" includes an income-tax authority who is

assigned the duty of allotting Permanent Account Number;

(cid:11)c) "authentication" means the process by which the Permanent Account Number or Aadhaar number along with demographic information or biometric information of an individual is submitted to the income-tax authority or such other authority or agency as may be prescribed for its verification and such authority or agency verifies the correctness, or the lack (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:87)(cid:17)

B.—Filing of return of income

Return of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

263(cid:17) (cid:11)1(cid:12)(cid:11)a) Every person as mentioned below shall, for a tax year, on or before the due date, furnish a return of his income or the income of any other person in respect of which he is assessable during the said tax year:—

(cid:11)i) a company;

(cid:11)ii) a firm;

(cid:11)iii) a person other than a company or a firm, if his total income or the total income of any other person in respect of which he is assessable under this Act during the tax year, without giving effect to the provisions of Chapter XVII-B (cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) allowable under section 82 or 83 or 84 or 85 or 86 or 87 or 88 of Chapter IV-E or Chapter VIII, as the case may be, exceeded the maximum amount which is not chargeable to income-tax;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 291

(cid:11)iv) a specified entity, if its total income without giving effect to the provisions of section 11 exceeds the maximum amount which is not chargeable to income-tax;

(cid:11)v) a University, college or other institution as referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a);

(cid:11)vi) a business trust;

(cid:11)vii) an investment fund as referred to in section 224;

(cid:11)viii) a person who has sustained a loss in the tax year under the head "Profits and gains of business or profession" or under the head "Capital gains" and who intends to claim that such loss, or any part thereof, is to be carried forward as per this Act;

(cid:11)ix) a person, who is a resident, other than not ordinarily resident, and

who at any time during the tax year,––

(cid:11)A) holds, as a beneficial owner or otherwise, any asset (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:12)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3) has signing authority in any account located outside India; or

(cid:11)B(cid:12) (cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)interest in an entity) located outside India, except where any income arising from such asset is includible in the income of person referred to in (cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)A);

(cid:11)x) a person, other than a company or firm, who during the tax year,

fulfils such conditions as may be prescribed;

(cid:11)b)(cid:17) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:11)i), (cid:11)a)(cid:11)ii), (cid:11)a)(cid:11)v), (cid:11)a)(cid:11)vi), (cid:11)a)(cid:11)vii) and (cid:11)a)(cid:11)ix) shall furnish return on or before the due date regardless of income or loss;

(cid:11)c) for the purposes of this section, "due date" means the date of the financial

year succeeding the relevant tax year as mentioned in the corresponding entry of column C of the Table below in respect of the persons mentioned in column B of the said Table:

Table

6O1R Person Due date
A B C
 Assessee, including the partners of WKHILUPRUWKHVSRXVHRIVXFKSDUWQHU LI section 10 applies to such spouse), who is required to be furnished a report referred to in section 172 30th 1RYHPEHU
 &RPSDQ\ LQ FDVHV RWKHU WKDQ WKRVH PHQWLRQHGLQ6O1R  31st October
 3HUVRQ RWKHUWKDQDFRPSDQ\ ZKRVH accounts are required to be audited under this Act or under any other law in force LQFDVHVRWKHUWKDQWKRVHPHQWLRQHGLQ 6O1R  31st October
 Partner of a firm whose accounts are required to be audited under this Act or under any other law in force; or the VSRXVH RI VXFK SDUWQHU LI VHFWLRQ  DSSOLHV WR VXFK VSRXVH  LQ FDVHV RWKHU WKDQWKRVHPHQWLRQHGLQ6O1R  31st October
 Any other assessee 31st July
292 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 292 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)2(cid:12)(cid:11)a) The Board may prescribe form for furnishing return of income,

manner of its verification and such other particulars including––

(cid:11)i) the class or classes of persons who shall be required to furnish the

return in electronic form or otherwise;

(cid:11)ii) the form and the manner in which the return may be furnished,

whether in electronic form or otherwise;

(cid:11)iii) the documents, statements, receipts, certificates, audited reports or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;

(cid:11)iv) the computer resource or the electronic record to which the return

in electronic form may be transmitted;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) may also include––

(cid:11)i) income exempt from tax;

(cid:11)ii) assets of the prescribed nature and value held by the assessee as a

beneficial owner or otherwise or in which he is a beneficiary;

(cid:11)iii) bank account and credit card held by the assessee;

(cid:11)iv) expenditure exceeding the prescribed limit incurred by the

assessee under prescribed heads;

(cid:11)v) such other outgoings as may be prescribed;

(cid:11)vi) the report of any audit referred to in section 63 or a copy thereof;

(cid:11)vii) the particulars of the location and style of the principal place of

the business or profession and all the branches thereof;

(cid:11)viii) the names and addresses of the partners, if any, in the business

or profession;

(cid:11)ix) the names of the other members of the association of person or the body of individuals and the extent of the share of the assessee and the shares of all such members in the profits of the business or profession and any (cid:69)(cid:85)(cid:68)(cid:81)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)3) The Central Government may, by notification, exempt any class or classes of persons, from the obligation to file a return of income under this section, (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)4) Any person who has not furnished a return within the time allowed to him under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), may furnish the return for any tax year at any time within nine months from the end of the relevant tax year, or before the completion (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

(cid:11)5) If any person, having furnished a return under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), discovers any omission or any wrong statement therein, he may furnish a revised return at any time within nine months from the end of the relevant tax year, (cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

(cid:11)6(cid:12)(cid:11)a) Any person, whether or not he has furnished a return under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5) for a tax year, may furnish an updated return of his income or the income of any other person in respect of which he is assessable under this Act, at any time within forty-eight months from the end of the financial year succeeding the relevant tax year;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 293

(cid:11)b) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall continue to apply for a tax year if any person has sustained a loss in the said tax year and has furnished a return of loss within the due date specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and the updated return is a return of income;

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) shall not apply for a tax year for any

person, if––

(cid:11)i) the updated return is a return of loss for the said tax year; or

(cid:11)ii) the updated return has the effect of decreasing the total tax liability determined on the basis of return furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5) for the said tax year; or

(cid:11)iii) the updated return results in refund where no refund was due or increases the refund due on the basis of return furnished under sub-se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5) for the said tax year; or

(cid:11)iv) an updated return has already been furnished for the said tax year; or

(cid:11)v) any proceeding for assessment or reassessment or recomputation or revision of income under this Act is pending or has been completed for the said tax year; or

(cid:11)vi) the Assessing Officer is in the possession of information in respect of such person for the said tax year regarding violation of specified laws and the same has been communicated to him prior to the date of furnishing of updated return; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)vii) information for the said tax year has been received under an agreement referred to in section 90 or 90A of Income-tax Act, 1961 or section 159 of this Act in respect of such person and the same has been communicated to him, prior to the date of furnishing of updated return; or

(cid:11)viii) any prosecution proceedings under the Chapter XXII have been initiated for the said tax year in respect of such person, prior to the date of furnishing of updated return; or

(cid:11)ix) thirty-six months have expired from the end of the financial year succeeding the relevant tax year, and any notice to show-cause under section 281 has been issued in his case, except where an order has been (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:27)(cid:20)(cid:11)3) determining that it is not a fit case to issue notice under section 280; or

(cid:11)x) he is such person or belongs to such class of persons, as may be

notified by the Board in this regard;

(cid:11)d) a person shall also not be eligible to furnish an updated return of income,

where—

(cid:11)i) a search has been initiated under section 247 or books of account or other documents or any assets are requisitioned under section 248 in the case of that person; or

(cid:11)ii) a survey has been conducted under section 253, other than

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of the said section, in the case of that person; or

(cid:11)iii) a notice has been issued under section 294 in pursuance to the

provisions of section 295, to that person,

for the tax year in which such search is initiated or survey is conducted or requisition is made and any tax year preceding such tax year;

294 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 294 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)e(cid:12) (cid:76)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) for a tax year, and as a result the loss or any part thereof carried forward under Chapter VII or (cid:88)(cid:81)(cid:68)(cid:69)(cid:86)(cid:82)(cid:85)(cid:69)(cid:72)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)3(cid:12)(cid:11)b) or tax credit carried (cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) (cid:87)(cid:82)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3)(cid:11)h) is to be reduced for any subsequent tax year, then, an updated return shall be furnished for each such (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)7) A return of income furnished under this section, shall be treated as defective if it is not in conformity with all the conditions as may be prescribed and shall be dealt with in the following manner:––

(cid:11)a) where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within fifteen days from the date of such intimation or within a further period as may be allowed on an application made by the assessee in this behalf;

(cid:11)b(cid:12) (cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), then the return shall be treated as an invalid return and the provisions of this Act shall apply as if the assessee had failed to furnish the return;

(cid:11)c) where the assessee rectifies the defect after the expiry of the period (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a), but before the assessment is made, the Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)8(cid:12)(cid:11)a) The provisions of this section shall also apply to a return of income which

(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:28)(cid:11)3(cid:12)(cid:11)b);

(cid:11)b) the provisions of this section shall not apply to a specified senior (cid:70)(cid:76)(cid:87)(cid:76)(cid:93)(cid:72)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:21)(cid:11)39), for the relevant tax year in which tax (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:3)(cid:11)iii(cid:12)(cid:64)(cid:17)

(cid:11)(cid:28)(cid:12)(cid:3)For the purposes of this section,––

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)"beneficial owner", in respect of an asset means an individual who has(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:88)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:76)(cid:80)(cid:86)(cid:72)(cid:79)(cid:73)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)b)(cid:3) "beneficiary", in respect of an asset means an individual who(cid:3) derives benefit from the asset during the tax year and the consideration for such asset has been provided by any person other than such beneficiary;

(cid:11)c) "specified entity" means––

(cid:11)i(cid:12) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22)(cid:12)(cid:30)

(cid:11)ii) association or institution referred to in Schedule III

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:23)(cid:12)(cid:30)

(cid:11)iii(cid:12) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:30)

(cid:11)iv(cid:12) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:24)(cid:12)(cid:30)

(cid:11)v) any University or other educational institution or any hospital

or other medical institution referred to in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:26)(cid:15)(cid:3)(cid:20)(cid:27) and 19);

(cid:11)vi(cid:12) (cid:48)(cid:88)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:21)(cid:19)

and 21);

(cid:11)vii(cid:12) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:25)(cid:12)(cid:30)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 295 (cid:11)viii(cid:12) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:3)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)

(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:21)(cid:27)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:28)(cid:12)(cid:30)

(cid:11)ix) Core Settlement Guarantee Fund referred to in Schedule III

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:19)(cid:12)(cid:30)

(cid:11)x) venture capital company or venture capital fund referred to

(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:12)(cid:30)

(cid:11)xi(cid:12) (cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)

(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:20)(cid:12)(cid:30)

(cid:11)xii(cid:12) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)

(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:22)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:23)(cid:19)(cid:12)(cid:30)

(cid:11)xiii) Body or Authority o(cid:85)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:69)(cid:92) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:12)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:25)(cid:12)(cid:30)

(cid:11)xiv(cid:12) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)

(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:25)(cid:12)(cid:30)

(cid:20)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:17)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:27)(cid:17)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:17)

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:17)

(cid:11)d) "specified laws" shall refer to the Smugglers and Foreign Exchange (cid:48)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:11)(cid:41)(cid:82)(cid:85)(cid:73)(cid:72)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:51)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:26)(cid:25)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) Benami Property Transactions Act, 1988, or the Prevention of Money-laundering Act, (cid:21)(cid:19)(cid:19)(cid:21)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:79)(cid:68)(cid:70)(cid:78)(cid:3) (cid:48)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:11)(cid:56)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:44)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:17)

264(cid:17) (cid:11)1) The Board may make a Scheme for furnishing returns of income

through a tax return preparer and such Scheme shall be notified, which—

Scheme for submission of returns through tax return (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:85)(cid:86)(cid:17) (cid:11)a) may enable any specified class or classes of persons in preparing and furnishing returns of income through a tax return preparer authorised to act as such under the Scheme;

(cid:11)b(cid:12) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:17)

(cid:11)2) For the purpose of this section,—

(cid:11)a) "tax return preparer" means any individual, not being a person (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:24)(cid:11)3(cid:12)(cid:11)a)(cid:11)ii) or an employee of the "specified class or classes of persons", who has been authorised to act as a tax return preparer under the Scheme made under this section;

(cid:11)b) "specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 63 or under any other law, who is required to furnish a return of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) Every notification for the Scheme referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be

issued as per section 534 of this Act(cid:17)

Return by whom (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:17) 265. The return of income under section 263 required to be furnished by the person specified in column B of the Table below shall be verified by the person specified in corresponding entry in column C of the said Table:

Table

6O 1R Person furnishing return of income To be verified
A B C
 An individual i) By the individual himself; ii) where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf;
A B C
iii) where, for any other reason, it is not possible for the individual to verify the return, by any person duly authorised by him WKURXJKDYDOLGSRZHURIDWWRUQH\
 A Hindu undivided family i) By the karta; ii) where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such famLO\
 A company in cases other than those mentioned at serial QXPEHUVDQG i) By the managing director of the company; ii) where there is no managing director, or the managing director is not able to verify the return due to any unavoidable reason, by any director of the company or any other person as may be prescribed for YHULI\LQJWKHUHWXUQ
 A company not being resident in India By any person holding a valid power of DWWRUQH\IURPWKHFRPSDQ\WRGRVR
 A company which is being wound up by orders of the Court or otherwise, or where any person has been appointed as receiver of any assets of the company By the liquidator as referred to in section  1 
 A company whose management has been taken over by the Central Government or any State Government under any law B\WKHSULQFLSDORIILFHURIWKHFRPSDQ\
 A company, for which application seeking corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or 9 or 10 of the Insolvency and Bankruptcy Code, 2016 RI  By the insolvency professional appointed by such Adjudicating Authority, where— "Insolvency professional" and "Adjudicating Authority" shall have the same meanings as assigned to them UHVSHFWLYHO\LQVHFWLRQV 19 DQG 1) of the Insolvency and Bankruptcy Code,  RI 
 A firm i) By the managing partner of the firm; ii) where the managing partner is not able to verify the return due to any unavoidable reason, or there is no managing partner as such, by any partner of the firm, not being a mLQRU
 A limited liability partnership i) By the designated partner of the limited liability partnership;
A B C
    A local authority A political party as referred to in section  1 a iii  $Q\RWKHUDVVRFLDWLRQ Any other person ii) where the designated partner of the limited liability partnership is not able to verify the return due to any unavoidable reason, or where there is no designated partner, by any partner of the limited liability partnership or any other person as may be pUHVFULEHGIRUYHULI\LQJWKHUHWXUQ By the principal officer of the local DXWKRULW\ By the chief executive officer of such SROLWLFDO SDUW\ ZKHWKHU WKH FKLHI executive officer is known as secretary or by any other GHVLJQDWLRQ  i) By any member of the association; or ii) by the principal officer of the DVVRFLDWLRQ i) By the person himself; or ii) by any person competent to act on his EHKDOI
296 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 296 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 297

266. (cid:11)1) Where, after taking into account the amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), any tax is payable on the basis of any return required to be furnished under section 263 or 268 or 280 or 294, then––

(cid:11)a) the assessee shall be liable to pay such tax together with interest and fee payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return; and

(cid:11)b) the return shall be accompanied by proof of payment of tax, interest

(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:17)

(cid:11)2) The amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be,—

(cid:11)a) the amount of tax, if any, already paid under any provision of this Act;

(cid:11)b) any tax deducted or collected at source;

(cid:11)c) any relief of tax claimed under section 157;

(cid:11)d) any relief of tax or deduction of tax claimed under section (cid:20)(cid:24)(cid:28)(cid:11)1) or 160 on account of tax paid in a country outside India;

(cid:11)e) any relief of tax claimed under section (cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax paid in

any specified territory outside India referred to in that section;

(cid:11)f(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) (cid:87)(cid:82)(cid:3)(cid:11)p)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3)(cid:11)h); and

(cid:11)g) any tax or interest payable according to the provisions of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:20)(cid:11)2(cid:12)(cid:17)

(cid:11)3) Where the amount paid by the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) falls short of the aggregate of the tax, interest and fee as payable under the said sub-section, the amount so paid shall first be adjusted towards the fee payable and thereafter towards the interest payable and the balance, if any, shall be (cid:68)(cid:71)(cid:77)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), interest payable under section 423 shall be computed on the tax on the total income as declared in the return as reduced by the amount of,—

(cid:11)a) advance tax, if any, paid;

(cid:11)b) any tax deducted or collected at source;

298 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 298 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) any relief of tax claimed under section 157;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1)

or 160 on account of tax paid in a country outside India;

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax

paid in any specified territory outside India referred to in that section; and

(cid:11)f) any tax credit claimed to be set off as per the provisions of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) (cid:87)(cid:82)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3)(cid:11)h);

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), interest payable under section 424 shall be computed on an amount equal to the assessed tax or, as the case may be, (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)6) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), "assessed tax" means the tax on the total income as

declared in the return as reduced by the amount of,—

(cid:11)a) tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing such total income;

(cid:11)b) any relief of tax claimed under section 157;

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1)

or section 160 on account of tax paid in a country outside India;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax

paid in any specified territory outside India referred to in that section; and

(cid:11)e) any tax credit claimed to be set off as per the provisions of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) (cid:87)(cid:82)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3)(cid:11)h)(cid:17)

(cid:11)7) After a regular assessment under section 270 or 271 or an assessment under section 294 has been made, any amount paid under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)8) If any assessee fails to pay the whole or any part of such tax, interest or fee as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), he shall be deemed to be an assessee in default in respect of the tax, interest or fee remaining unpaid and all the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)9) The provisions of sub-section (cid:11)8) shall apply without prejudice to any

(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:17)(cid:3)

Tax on updated (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

267. (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4) has been furnished by an assessee and, after taking into account the amounts referred to in sub-sectio(cid:81)(cid:3) (cid:11)2), tax is payable on the basis of return to be furnished by such (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)6), then—

(cid:11)a) the assessee shall be liable to pay such tax together with interest and fee payable under any of the provisions of this Act for any delay in furnishing the return or any default or delay in payment of advance tax;

(cid:11)b) such tax, interest and fee shall be payable along with the payment of additional income-tax computed as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), before furnishing the return; and

(cid:11)c) the return shall be accompanied by proof of payment of such

tax, additional income-(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:17)

(cid:11)2) The amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be,—

(cid:11)a) the amount of tax, if any, already paid as advance tax;

(cid:11)b) any tax deducted or collected at source;

(cid:11)c) any relief of tax claimed under section 157;

(cid:11)d(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1)

or 160 on account of tax paid in a country outside India;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:21)(cid:28)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 299

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax

paid in any specified territory outside India referred to in that section; and

(cid:11)f) any tax credit claimed to be set off as per the provisions of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) (cid:87)(cid:82)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3)(cid:11)h(cid:12)(cid:17)

(cid:11)3(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:11)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82) as earlier return) has been furnished by an assessee and, after taking into account the amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) [as increased by the amount of refund, (cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:64)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) to b(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)6) then—

(cid:11)a) the assessee shall be liable to pay such tax together with interest payable under any provision of this Act for any default or delay in payment of advance tax;

(cid:11)b) such tax, interest and fee shall be payable along with the payment of additional income-tax, as computed as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), as reduced by the amount of interest paid under the provisions of this Act in the earlier return, before furnishing the return; and

(cid:11)c) the return shall be accompanied by proof of payment of such tax,

additional income-(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:17)

(cid:11)4) The amounts referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall be the following,—

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:25)(cid:11)1), the credit

for which has been taken in the earlier return;

(cid:11)b) tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing total income and which has not been included in the earlier return;

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:72)(cid:73)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1) or 160 on account of tax paid in a country outside India on such income which has not been included in the earlier return;

(cid:11)d) any relief of tax claimed under section (cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax paid in any specified territory outside India referred to in that section on such income which has not been included in the earlier return; and

(cid:11)e) any tax credit claimed, to be set off as per the provisions of sections 206(cid:11)1(cid:12)(cid:11)m(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)p) and 206(cid:11)2(cid:12)(cid:11)e(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)h(cid:12)(cid:17)which has not been claimed (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3), the additional income-tax (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)6) shall be equal to,—

(cid:11)a) 25% of aggregate of tax and interest payable, as determined in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), as the case may be, if such return is furnished after (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:22)(cid:11)4(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)5) and before completion of twelve months from the end of the financial year succeeding the relevant tax year; or

(cid:11)b) 50% of aggregate of tax and interest payable, as determined in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), as the case may be, if such return is furnished after the expiry of twelve months but before completion of twenty-four months from the end of the financial year succeeding the relevant tax year; or300 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 300 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)c) 60% of aggregate of tax and interest payable, as determined in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), as the case may be, if such return is furnished after the expiry of twenty-four months, but before completion of thirty-six months, from the end of the financial year succeeding the relevant tax year; or

(cid:11)d) 70% of aggregate of tax and interest payable, as determined in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), as the case may be, if such return is furnished after the expiry of thirty-six months, but before completion of forty-eight months, from (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)6) For the purposes of computation of "additional income-tax" under this section, tax shall include surcharge and cess, by whate(cid:89)(cid:72)(cid:85)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)

(cid:11)7) Irrespective of anything contained in section 424(cid:11)2), for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), interest payable under section 424 shall be computed on an amount equal to the assessed tax where, "assessed tax" means the tax on the total income as declared in the return to be furnished under section (cid:21)(cid:25)(cid:22)(cid:11)6),—

(cid:11)a) after taking into account,—

(cid:11)i) the amount of relief or tax referred to in section (cid:21)(cid:25)(cid:25)(cid:11)1), the credit

for which has been claimed in the earlier return, if any;

(cid:11)ii) tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing such total income, which has not been included in the earlier return;

(cid:11)iii) any relief of tax or deduction of tax claimed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1) or 160 on account of tax paid in a country outside India on such income which has not been included in the earlier return;

(cid:11)iv) any relief of tax claimed under secti(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) on account of tax paid in any specified territory outside India referred to in that section on such income which has not been included in the earlier return;

(cid:11)v(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1)(cid:11)m) to (cid:11)p(cid:12) (cid:68)(cid:81)(cid:71)(cid:3) (cid:21)(cid:19)(cid:25)(cid:11)2)(cid:11)e) (cid:87)(cid:82)(cid:3) (cid:11)h), which has not been claimed in the earlier return; and

(cid:11)b(cid:12) (cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)8) If any difficulty arises in giving effect to the provisions of this section, the Board may, with the previous approval of the Central Government, by notification, issue guidelines for the purposes of (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)

(cid:11)9) Every guideline issued by the Board under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8) shall be laid before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in such guideline or both Houses agree that the guideline, should not be issued, the guideline shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:17)

(cid:11)10) For the purposes of this section,—

(cid:11)a) interest payable under section 423, for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be computed on the amount of tax on the total income as declared in the return under section 263(cid:11)6), as per section 266(cid:11)4);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:19)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 301

(cid:11)b) interest payable under section 425, for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), shall be computed after taking into account the total income furnished in the return under section 263(cid:11)6) as the returned income;

(cid:11)c) interest payable, for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), shall be the interest chargeable under any provision of this Act, on the income as per return furnished (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)6(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)11) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)10(cid:12)(cid:11)c), the interest paid in the earlier

return shall be nil in case of an updated return referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

CHAPTER XVI

PROCEDURE FOR ASSESSMENT

A.—Procedure for assessment

Inquiry before assessment(cid:17) 268(cid:17) (cid:11)1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 263 or in whose case the time allowed under section (cid:21)(cid:25)(cid:22)(cid:11)1) for furnishing the return has expired, a notice requiring him, on a date to be specified therein,—

(cid:11)a) where such person has not made a return within the time allowed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1) or before the end of the financial year succeeding the relevant tax year, to furnish a return of his income or the income of any other person in respect of which he is assessable under this Act, in such form and verified in such manner and setting forth such other particulars as may be prescribed;

(cid:11)b) to produce, or cause to be produced, such accounts or documents as

the Assessing Officer may require;

(cid:11)c) to furnish in writing and verified in the manner as may be prescribed (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87) of all assets and liabilities of the assessee, whether included in the accounts or (cid:81)(cid:82)(cid:87)(cid:12)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) the previous approval of the Joint Commissioner shall be obtained by the Assessing Officer before requiring the assessee to furnish a statement of all assets and liabilities not included in the accounts;

(cid:11)b) the Assessing Officer shall not require the production of any accounts

relating to a period more than three years prior to the relevant (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) A notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)a) may also be served by the prescribed

income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)4) For the purposes of obtaining full information in respect of the income or loss of any person, the Assessing Officer may make such (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)5) If, at any stage of the proceedings before him, the Assessing Officer,

having regard to––

(cid:11)a) the nature and complexity of the accounts; or

(cid:11)b) volume of the accounts; or

(cid:11)c) doubts about the correctness of the accounts; or

(cid:11)d) multiplicity of transactions in the accounts; or

(cid:11)e) specialised nature of business activity of the assessee,

and interests of the revenue, is of the opinion that it is necessary so to do, he may,(cid:3) after giving the assessee a reasonable opportunity of being heard, and with the previous approval of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, direct the assesse to get either or both of the following:—

302 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 302 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) to get the accounts audited by an accountant, and to furnish a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars, as may be prescribed, and such other particulars as the Assessing Officer may require;

(cid:11)ii) to get the inventory valued by a cost accountant, and to furnish a report of such inventory valuation in the prescribed form as duly signed and verified by such cost accountant and setting forth such particulars, as may be prescrib(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:17)

(cid:11)6) The accountant or the cost accountant as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner for the purposes of the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)7) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall have effect irrespective of whether or not accounts of the assessee have been audited under any other law for the time being in (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:17)

(cid:11)8) Every report under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be furnished by the assessee to the

(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)9) The Assessing Officer may, on his own motion, or on an application made in this behalf by the assessee and for any good and sufficient reason, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10), extend the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) by (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)10) The aggregate of the period originally fixed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) and the period or periods so extended, as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9), shall not, in any case, exceed six months from the end of the month in which the direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)11) The expenses of any audit or inventory valuation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) incidental expenses and remuneration of the accountant or the cost accountant) shall be—

(cid:11)a) determined by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as per such guidelines issued in this behalf; and

(cid:11)b(cid:12) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)12) The assessee shall, except where the assessment is made under section 271, be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), or any audit or inventory valuation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

23 of 1959(cid:17) (cid:11)13) For the purposes of this section, "cost accountant" means a cost accountant as defined (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)b) of the Cost and Works Accountants Act, 1959 and who (cid:75)(cid:82)(cid:79)(cid:71)(cid:86)(cid:3)(cid:68)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Estimation of value of assets by Valuation (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

269(cid:17) (cid:11)1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer to estimate the value, including the fair market value, of any asset, property or investment and submit a (cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)2) The Assessing Officer may make a reference to the Valuation Officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) whether or not he is satisfied about the correctness or (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3) (cid:11)a) For estimating the value, including the fair market value, of the asset, property, or investment, the Valuation Officer or any engineer, overseer, surveyor, or assessor authorized by such Valuation Officer, may, subject to any rules made in this regard and at such reasonable times, as may be prescribed,––

(cid:11)i) enter any land within the limits of the area assigned to the Valuation

Officer; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:19)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 303 (cid:11)ii) enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or

(cid:11)iii) inspect any asset, property, or investment in respect of which a

reference (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:57)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)b) The Valuation Officer or any engineer, overseer, surveyor, or assessor, may require any person in charge of, or in occupation or possession of, such land, building, or other place or such asset, property, or investment to afford the necessary facility to:—

(cid:11)i) survey or inspect such land, building, or other place or such asset,

property, or investment;

(cid:11)ii) estimate its value; or

(cid:11)iii) inspect any books of account, document, or record relevant for the valuation of such asset, property, or investment and gather other particulars (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:17)

(cid:11)c) The Valuation Officer, engineer, overseer, surveyor, or assessor shall enter (cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)ii), or inspect any asset, property, (cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)iii), with the consent of the person in charge of, or in occupation or possession of, such land, building, place, or asset, property, or investment, after providing such person at least two days' notice in writing of his (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:3)(cid:86)(cid:82)(cid:17)

5 of 1908(cid:17)

(cid:17) (cid:11)d) If a person who, under this sub-section, is required to afford any facility to the Valuation Officer or the engineer, overseer, surveyor, or assessor, either refuses or evades to afford such facility, the Valuation Officer shall have all the powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters,—

(cid:11)i) discovery and inspection;

(cid:11)ii) enforcing the attendance of any person, including any officer of a

banking company, and examining him on oath;

(cid:11)iii) compelling the production of books of account and other

documents; and

(cid:11)iv(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)4) The Valuation Officer shall, estimate the value of the asset, property or investment after taking into account such evidence as the assessee may produce and any other evidence in his possession gathered, after giving an opportunity of being (cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)5) The Valuation Officer may estimate the value of the asset, property or investment to the best of his judgment, if the assessee does not co-operate or comply (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)6) The Valuation Officer shall send the report of the estimate made under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)7) With a view to rectifying any mistake apparent from the record, the

(cid:57)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:26)(cid:17)

(cid:11)8) The Assessing Officer may, on receipt of the report from the Valuation Officer, and after giving the assessee an opportunity of being heard, take into (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)9) The Valuation Officer shall send the report referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) within six months from the end of the month in which the reference is made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)304 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 304 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)10) For the purposes of this Act,––

(cid:11)a) the Central Government may appoint as many Valuation Officers, as

necessary; and

(cid:11)b) subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a Principal Chief Commissioner, or a Chief Commissioner, or a Principal Commissioner or a Commissioner may appoint as many engineers, overseers, surveyors and assessors as may be necessary to assist the Valuation Officers in the (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

270(cid:17) (cid:11)1) Where a return has been made under section 263, or in response to a (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1) such return shall be processed in the following manner:—

(cid:11)a) the total income or loss shall be computed after making the

adjustments towards the following:—

(cid:11)i) any arithmetical error in the return; or

(cid:11)ii) an incorrect claim, if such incorrect claim is apparent from any

information in the return; or

(cid:11)iii) any such inconsistency in the return, with respect to the information

in the return of any preceding previous year, as may be prescribed; or

(cid:11)iv) disallowance of loss claimed, if return of the tax year for which set off of loss is claimed was furnished beyond the due date specified under section (cid:21)(cid:25)(cid:22)(cid:11)1); or

(cid:11)v) disallowance of expenditure or increase in income indicated in the audit report but not taken into account in computing the total income in the return; or

(cid:11)vi) disallowance of deduction claimed under section 144 or under any of the provisions of Chapter VIII-C, if the return is furnished beyond the due date specified under section (cid:21)(cid:25)(cid:22)(cid:11)1);

(cid:11)b) the tax, interest and fee, if any, shall be computed on the basis of the

(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a);

(cid:11)c) the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax, interest and fee, if any, computed (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) by—

(cid:11)i) any tax deducted at source;

(cid:11)ii) any tax collected at source;

(cid:11)iii) any advance tax paid;

(cid:11)iv) any rebate or relief allowable under Chapter IX;

(cid:11)v) any tax paid on self-assessment; and

(cid:11)vi) any amount paid otherwise by way of tax, interest or fee;

(cid:11)d) an intimation shall be sent to the assessee specifying the sum determined to be pay(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c); and

(cid:11)e) the amount of refund due to the assessee in pursuance of the

(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)2) Before making any adjustment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a),—

(cid:11)a) a communication is to be given to the assessee of such adjustments

either in writing or in electronic mode;

(cid:11)b) the response received from the assessee in this regard, if any, shall be considered; and in a case where no response is received within thirty days of the issue of such communication, such adjustments shall be made(cid:3) and thereafter the intimation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d) shall be sent(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:19)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 305 (cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), an intimation shall also be sent to the assessee in a case where the loss declared in the return by the assessee is adjusted but no (cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)4) No intimation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be sent after the expiry of nine

(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)5) For the purposes of sub-sections (cid:11)1) (cid:87)(cid:82)(cid:3)(cid:11)4),—

(cid:11)a) "an incorrect claim apparent from any information in the return" shall

mean a claim, on the basis of an entry, in the return,—

(cid:11)i) of an item, which is inconsistent with another entry of the same

or some other item in such return; or

(cid:11)ii) in respect of which the information required to be furnished under

this Act to substantiate such entry has not been so furnished; or

(cid:11)iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;

(cid:11)b) "the acknowledgement of the return" shall be deemed to be the intimation in a case where no sum is payable by, or refundable to, the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)c), and where no adjustment has been made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)a(cid:12)(cid:17)

(cid:11)6) For the purposes of processing of returns under sub-sec(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Board may make a scheme for centralised processing of returns with a view to expeditiously determining the tax payable by, or the refund due to, the assessee as required under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)7) The scheme made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall, as soon as may be laid before

(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)8) Where a return has been furnished under section 263 or in response to a notice under section (cid:21)(cid:25)(cid:27)(cid:11)1), the Assessing Officer or the prescribed income-tax authority, if, considers it necessary or expedient to ensure that the assessee—

(cid:11)a) has not understated the income;

(cid:11)b) has not computed excessive loss;

(cid:11)c) has not under-paid the tax in any manner,

shall serve on the assessee a notice requiring him, on a date to be specified therein,—

(cid:11)i) either to attend the office of the Assessing Officer; or

(cid:11)ii) to produce, or cause to be produced before the Assessing Officer any

(cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)9) No notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) shall be served on the assessee after the expiry

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)

(cid:11)10) On the day specified in the notice issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), or as soon afterwards as may be, after hearing such evidence as the assessee may produce and such other evidence as the Assessing Officer may require on specified points, and after taking into account all relevant material which he has gathered, the Assessing Officer, subject to the provisions of sub-sections (cid:11)11) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)13), shall—

(cid:11)a) by an order in writing, make an assessment of the total income or

loss of the assessee; and

(cid:11)b) determine the sum payable by him or refund of any amount due to

(cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)306 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 306 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)11) In the case of entities referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)12), which are required to furnish the return of income under section (cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)iv), no order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10) making an assessment of the total income or loss of any such entity shall be made by the Assessing Officer, without giving effect to the provisions of section 11, unless—

(cid:11)i) the Assessing Officer has intimated the Central Government or the prescribed authority the contravention of the provisions mentioned in Schedule III (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22), 24 or 25), by such entity, where in his view such contravention has taken place; and

(cid:11)ii) the approval granted to such entity has been withdrawn or

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:70)(cid:76)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)12) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11), the entities shall be—

(cid:11)a(cid:12) (cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22)(cid:12)(cid:30)

(cid:11)b(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:23)(cid:12)(cid:30)

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:24)(cid:12)(cid:17)

(cid:11)13) In the case of a registered non-profit organisation, where the Assessing Officer is satisfied that any such entity has committed any specified violation as mentioned in section 351(cid:11)1), he shall—

(cid:11)a) send a reference to the Principal Commissioner or Commissioner to

withdraw the approval or registration; and

(cid:11)b) no order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:19)(cid:12)(cid:3)making an assessment of the total income or loss of such registered non-profit organisation shall be made by him without giving effect to the order passed by the Principal Commissioner or Commissioner under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:20)(cid:11)2(cid:12)(cid:11)ii(cid:12)(cid:11)A(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)B(cid:12)(cid:17)

(cid:11)14) While making an assessment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10), where the Assessing Officer is satisfied that the activities of the university, college or other institution referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:12)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3) in accordance with all or any of the conditions subject to which such entity was approved, then––

(cid:11)a) he may, after giving a reasonable opportunity of showing cause against the proposed withdrawal to the concerned entity, recommend to the Central Government to withdraw the approval; and

(cid:11)b) the Central Government may by order, withdraw the approval and forward a copy of the order to the concerned entity and the Assessing Officer(cid:17)

(cid:11)15) Where a regular assessment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)10) or section 271 is

made,—

(cid:11)a) any tax or interest paid by the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be

deemed to have been paid towards such regular assessment;

(cid:11)b) if no refund is due on regular assessment or the amount refunded under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) exceeds the amount refundable on regular assessment, the whole or the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of this Act shall apply acc(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

271. (cid:11)1) If any person—

Best judgment (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)a) fails to furnish the return required under section (cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5)

(cid:82)(cid:85)(cid:3)(cid:11)6); or

(cid:11)b) fails to comply with all the terms of a notice issued under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:27)(cid:11)1) or fails to comply with a direction issued under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5); or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:19)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 307 (cid:11)c) having made a return, fails to comply with all the terms of a notice

issued under section (cid:21)(cid:26)(cid:19)(cid:11)8),

the Assessing Officer, after taking into account all relevant materials which he has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the (cid:86)(cid:88)(cid:80)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) The Assessing Officer before making an assessment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), serve a notice on the assessee to show cause, on a date and time to be specified in the notice, as to why assessment (cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:77)(cid:88)(cid:71)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) It shall not be necessary to give the opportunity referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) in a case where a notice under section 268(cid:11)1) has been issued prior to the making of (cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Power of Joint Commissioner to issue directions (cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 272(cid:17) (cid:11)1) A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may—

(cid:11)a) issue such directions as he thinks fit for the guidance of the Assessing

Officer to enable him to complete the assessment; and

(cid:11)b) such directions shall be binding on (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)2) No directions which are prejudicial to the assessee shall be issued under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)3) For the purposes of this section, no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be (cid:68)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

Faceless (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) 273(cid:17) (cid:11)1) Irrespective of anything to the contrary contained in any other provision of this Act, the assessment, reassessment or recomputation under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)10) or 271 or 279, as the case may be, with respect to the cases referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall be made in a faceless manner as per such procedure, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)2) The faceless assessment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)3) The Board may, for the purposes of faceless assessment, set up the

following Centre and Units and specify their functions and jurisdiction:—

(cid:11)a) a National Faceless Assessment Centre to facilitate the conduct of faceless assessment proceedings in a centralised manner including assigning the case selected for the purposes of faceless assessment under this section to a specific assessment unit, intimating the assessee that assessment in his case shall be completed in accordance with the provision of this section, serving a (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:27)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:21)(cid:26)(cid:19)(cid:11)8), and forwarding any response of the assessee to the assessment unit;

(cid:11)b) such assessment units, as it may deem necessary to conduct the faceless assessment, to perform the function of making assessment, which includes analysis of the material furnished by the assessee or any other person, identification of points or issues material for the determination of any liability (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:12)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:86)(cid:72)(cid:72)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:85)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) points or issues so identified, determination of any variation prejudicial to the assessee, and such other functions as may be required for the purposes of making faceless assessment;

308 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 308 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) such verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification;

(cid:11)d) such technical units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter under this Act or an agreement entered into under section 159, which may be required in a particular case or a class of cases, under this section;

(cid:11)e) such review units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of review of any variation (cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3) the National Faceless Assessment Centre), which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:17)

(cid:11)4) In accordance with the procedure as may be prescribed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) the verification unit, the technical unit and the review unit shall

facilitate the conduct of faceless assessment; and

(cid:11)b) the assessment unit shall––

(cid:11)i) make the assessment of the total income or loss by an order in writing after taking into account all relevant material which it has gathered and after giving the assessee an opportunity of being heard, and may also initiate penalty proceedings, if any;

(cid:11)ii) determine the sum payable by the assessee or refund of any

(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) For the purposes of this section, the terms "assessment unit", "verification unit", "technical unit" and "review unit" shall refer to an Assessing Officer having (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)6) The assessment unit, verification unit, technical unit and the review unit

shall have the following authorities:—

(cid:11)a) Additional Commissioner or Additional Director or Joint

Commissioner or Joint Director, as the case may be;

(cid:11)b) Deputy Commissioner or Deputy Director or Assistant Commissioner

or Assistant Director, or Income-tax Officer, as the case may be;

(cid:11)c) such other income-tax authority, ministerial staff, executive or

(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)7) All communications, save as otherwise provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8),—

(cid:11)a) among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the National Faceless Assessment Centre;

(cid:11)b) between the National Faceless Assessment Centre and the assessee, or his authorised representative, or any other person shall be exchanged exclusively by electronic mode; and

(cid:11)c) between the National Faceless Assessment Centre and various

units shall be exchanged e(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:17)

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:19)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 309

(cid:11)8) The provisions of sub-section (cid:11)7) shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as specified by the Board in this behalf(cid:17)

(cid:11)9) The Principal Chief Commissioner or the Principal Director General, as the case may be, in-charge of the National Faceless Assessment Centre shall, in accordance with the procedure laid down by the Board in this regard, if he considers appropriate that (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5) may be invoked in the case,—

(cid:11)a) forward any reference received from an assessment unit in this regard to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over such case, and inform the assessment unit accordingly;

(cid:11)b) transfer the case to the Assessing Officer having jurisdiction over such

case as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)12(cid:12)(cid:17)(cid:3)

(cid:11)10) Where a reference has been received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner under sub-sect(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9(cid:12)(cid:11)a), he shall direct the Assessing Officer, having jurisdiction over the (cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:78)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5(cid:12)(cid:17)

(cid:11)11) Where a reference has not been forwarded as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9(cid:12)(cid:11)a) to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, having jurisdiction over the case, the assessment unit shall proceed to (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)12) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)2), the Principal Chief Commissioner or the Principal Director General, as the case may be, in charge of National Faceless Assessment Centre may, at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case, (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)13) For the purposes of this section,––

(cid:11)a) "designated portal" means the web portal designated as such by the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre;

(cid:11)b) "faceless assessment" means the assessment proceedings conducted electronically in "e-Proceeding" facility through registered account of the assessee in designated portal; and

(cid:11)c) "registered account" of the assessee means the electronic filing account

(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:79)(cid:17)

274(cid:17) (cid:11)1) The Assessing Officer may make a reference to the Principal Commissioner or Commissioner at any stage of the assessment or reassessment proceedings before him, if, having regard to the material and evidence available with him, he considers that it is necessary to—

Reference to Principal Commissioner or Commissioner in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) (cid:11)a) declare an arrangement as an impermissible avoidance

arrangement; and

(cid:11)b) determine the consequence of such an arrangement within the

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:59)(cid:44)(cid:17)

(cid:11)2) The Principal Commissioner or Commissioner shall, on receipt of a

reference under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), if he is of the opinion that the provisions of Chapter XI are required to be invoked,––310 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 310 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) issue a notice to the assessee, setting out the reasons and basis of such

opinion, for submitting objections, if any; and

(cid:11)b) provide an opportunity of being heard to the assessee within such

(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)3) If the assessee fails to furnish any objection to the notice within the time specified in such notice issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), the Principal Commissioner or Commissioner shall issue such directions as he deems fit in respect of declaration of the ar(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)4) In case the assessee objects to the proposed action, and the Principal Commissioner or Commissioner, after hearing the assessee in the matter, is not satisfied with the explanation of the assessee, then, he shall make a reference in the matter to the Approving Panel for the purpose of declaration of the arrangement as (cid:68)(cid:81)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) If the Principal Commissioner or Commissioner is satisfied, after having heard the assessee that the provisions of Chapter XI are not to be invoked, he shall by an order in writing, communicate the same to the Assessing Officer with a copy (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)6) The Approving Panel, on receipt of a reference from the Principal

Commissioner or Commissioner under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), shall––

(cid:11)a) issue such directions, as it deems fit, in respect of the declaration of the arrangement as an impermissible avoidance arrangement as per the provisions of Chapter XI; and

(cid:11)b) specify the tax year or years to which such declaration of an

(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:80)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)7) No direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall be issued unless an opportunity of being heard is given to the assessee and the Assessing Officer on such directions which are prejudicial to the interest of the assessee or the interests of the revenue, as the case may be(cid:17)

(cid:11)8) The Approving Panel may, before issuing any direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6),—

(cid:11)a) if it is of the opinion that any further inquiry in the matter is necessary, direct the Principal Commissioner or Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax authority and furnish a report containing the result of such inquiry to it; or

(cid:11)b) call for and examine such records relating to the matter as it deems fit; or

(cid:11)c) require the assessee to furnish such documents and evidence as it

(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:17)

(cid:11)9) If the members of the Approving Panel differ in opinion on any point, such

point shall be decided according to the opi(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:17)

(cid:11)10) The Assessing Officer, on receipt of directions of the Principal Commissioner or Commissioner under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) or of the Approving Panel under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)6), shall proceed to complete the proceedings referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:59)(cid:44)(cid:17)

(cid:11)11) If any direction issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) specifies that declaration of the arrangement as impermissible avoidance arrangement is applicable for any tax year other than the tax year to which the proceedings referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) pertains, then,––(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 311 (cid:11)a) the Assessing Officer while completing any assessment or reassessment proceedings relevant to such other tax year shall do so as per such directions and the provisions of Chapter XI; and

(cid:11)b) it shall not be necessary for him to seek fresh direction on the issue

for such other (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)12) No order of assessment or reassessment shall be passed by the Assessing Officer without the prior approval of the Principal Commissioner or Commissioner, if any tax consequences have been determined in the order under the provisions of (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:59)(cid:44)(cid:17)

(cid:11)13) The Approving Panel shall, subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)14(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)15), issue directions under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)6) within six months from the end of the month in which the reference under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)14) In computing the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)13), the following

shall be excluded:—

(cid:11)a) the period commencing from the date on which the Approving Panel first directs the Principal Commissioner or Commissioner for getting the inquiries conducted through the authority competent under an agreement referred to in section 159 and ending with the date on which the information so requested is last received by the Approving Panel or one year, whichever is less;

(cid:11)b) the period commencing on the date on which the proceeding of the Approving Panel is stayed by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the Approving Panel(cid:17)

(cid:11)15) If immediately after the exclusion of the period as per sub-section (cid:11)14), the remaining period available to the Approving Panel for issue of directions is less than sixty days, such remaining period shall be extended to sixty days and the period of six months mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)13) shall be deemed to have been extended (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)16) The directions issued by the Approving Panel under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall

be binding on—

(cid:11)a) the assessee; and

(cid:11)b) the Principal Commissioner or Commissioner and the income-tax

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)17) No appeal under the Act shall lie against directions issued by the Approving Panel under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), irrespective of anything contained in any (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)18) The Central Government shall, for the purposes of this section, constitute one or more Approving Panels as may be necessary and each panel shall consist of (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)19) The Chairperson of the Approving Panel shall be a person who is or has

been a judge of a High Court, and—

(cid:11)a) one member shall be a member of Indian Revenue Service not below the rank of Principal Chief Commissioner or Chief Commissioner of Income-tax; and312 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 312 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) one member shall be an academic or scholar having special knowledge of matters, such as direct taxes, business accounts and international (cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:86)(cid:17)

(cid:11)20) The term of the Approving Panel shall ordinarily be for one year and may

(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)21) The Chairperson and members of the Approving Panel shall meet, as and when required, to consider the references made to the panel and shall be paid such remuneration as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)22) In addition to the powers conferred on the Approving Panel under this section, the powers which are vested in the Board for Advance Rulings under section 387 shall apply mutatis mutandis (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:51)(cid:68)(cid:81)(cid:72)(cid:79)(cid:17)

(cid:11)23) The Board shall provide to the Approving Panel such officials as may be necessary for the efficient exercise of powers and discharge of functions of the Approving Panel under this Ac(cid:87)(cid:17)

(cid:11)24) The Board may make rules for the purposes of the constitution and efficient functioning of the Approving Panel and expeditious disposal of the references received under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

Reference to Dispute Resolution (cid:51)(cid:68)(cid:81)(cid:72)(cid:79)(cid:17)

275(cid:17) (cid:11)1) The Assessing Officer shall, irrespective of anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) assessee, if he proposes to make any variation which is prejudicial to the interest of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)2) On receipt of the draft order, the eligible assessee shall, within thirty days

of its receipt by him,—

(cid:11)a) file his acceptance of the variations to the Assessing Officer; or

(cid:11)b) file his objections, if any, to such variation with,—

(cid:11)i) the Dispute Resolution Panel; and

(cid:11)ii(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)3) The Assessing Officer shall complete the assessment on the basis of the

draft order, if—

(cid:11)a) the assessee intimates to the Assessing Officer the acceptance of the

variation; or

(cid:11)b) no objection is received within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)4) The Assessing Officer shall, irrespective of anything contained in section 286, pass the assessment order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) within one month from the end of the month in which,—

(cid:11)a) the acceptance is received; or

(cid:11)b) the period of filing of objections under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:11)5) The Dispute Resolution Panel shall, in a case where any objection is received under sub-secti(cid:82)(cid:81)(cid:3)(cid:11)2), issue such directions, as it thinks fit, for guidance of (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)6) The Dispute Resolution Panel shall issue the directions as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), in writing, stating the points of determination, the decision thereon and the reason for such (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 313 (cid:11)7) The Dispute Resolution Panel may, before issuing any directions referred

to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5),—

(cid:11)a) make such further enquiry, as it thinks fit; or

(cid:11)b) cause any further enquiry to be made by any income-tax authority

and report the result of the same to such panel(cid:17)

(cid:11)8) The Dispute Resolution Panel may, confirm, reduce or enhance the variations proposed in the draft order, so however, that it shall not set aside any proposed variation, or issue any direction under sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) for further enquiry (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)9) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), the power of the Dispute Resolution Panel to enhance the variation shall include the power to consider any matter arising out of the assessment proceedings relating to the draft order, irrespective of the fact that such matter was not raised (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)10) If the members of the Dispute Resolution Panel differ in opinion on any point, the point shall be decided as per the opinion of th(cid:72)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:17)

(cid:11)11) Every direction issued by the Dispute Resolution Panel shall be binding

(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)12) No direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be issued unless an opportunity of being heard is given to the assessee, and the Assessing Officer, on such directions which are prejudicial to the interest of the assessee, or the interest of the revenue, (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:17)

(cid:11)13) No direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be issued after nine months from

the end of the month in which the dra(cid:73)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)14) Upon receipt of the directions issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), the Assessing Officer shall, in conformity with the directions, complete, irrespective of anything to the contrary contained in section 286, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)15) The Board may make rules for the purposes of the efficient functioning of the Dispute Resolution Panel and expeditious disposal of the objections filed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) by the eligible asse(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)16) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the (cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)12(cid:12)(cid:17)

(cid:11)17) For the purposes of this section, subject to the provisions of

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)18),—

(cid:11)a) "Dispute Resolution Panel" means a collegium comprising of three Principal Commissioners or Commissioners of Income-tax constituted by the Board for this purpose;

(cid:11)b) "eligible assessee" means,—

(cid:11)i) any person in whose case the variation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) arises as a consequence of the order of the Transfer Pricing Officer passed under section 166(cid:11)6);

(cid:11)ii) any non-resident (cid:11)not being a company), or any foreign

(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)18) The eligible assessee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)17) shall not include

person referred to in section 292(cid:11)1) or other person referred to in section 295(cid:17)314 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 314 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)19) The provisions of this section shall not apply to any proceedings under

Chapter XVI-(cid:37)(cid:17)

276(cid:17) (cid:11)1) Income chargeable under the head "Profits and gains of business or

Method of (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

profession" or "Income from other sources" shall, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), be computed as per either cash or mercantile system of accounting (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:79)(cid:92)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)2) The Central Government may notify income computation and disclosure standards to be followed by any class of assessees or in respect of any class of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)3) The Assessing Officer may make an assessment in the manner provided in

section 271, where––

(cid:11)a) he is not satisfied about the correctness or completeness of the

accounts of the assessee; or

(cid:11)b) the method of accounting provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) has not been

regularly followed by the assessee; or

(cid:11)c) income has not been computed as per the standards notified under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

277(cid:17) (cid:11)1) For the purposes of determining the income chargeable under the head

"Profits and gains of business or profession",—

Method of accounting in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)i) the valuation of inventory shall be made at lower of actual cost or net realisable value computed as per the income computation and disclosure (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:25)(cid:11)2);

(cid:11)ii) the valuation of purchase and sale of goods or services and valuation (cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:71)(cid:88)(cid:87)(cid:92)(cid:15)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:11)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) name called) actually paid or incurred by the assessee to bring the goods or services to the place of its location and condition as on the date of valuation;

(cid:11)iii) the inventory being securities not listed on a recognised stock exchange, or listed but not quoted on a recognised stock exchange with regularity from time to time, shall be valued at actual cost initially recognised as per the income computation and disclosure standards notified under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:25)(cid:11)2);

(cid:11)iv(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)iii), shall be valued at lower of actual cost or net realisable value as per the income computation and disclosure standards notified under section 276(cid:11)2(cid:12)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the inventory being securities held by a scheduled bank or public financial institution shall be valued as per the income computation and disclosure standards notified under section 276(cid:11)2) after taking into (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), the comparison of actual cost

and net realisable value of securities shall be made category-(cid:90)(cid:76)(cid:86)(cid:72)(cid:17)

(cid:11)4(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:71)(cid:88)(cid:87)(cid:92)(cid:15)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:11)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85) name called) under any law in force, shall include all such payment irrespective of (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) For the purposes of this section, "public financial institution" shall have

(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)72) of the Companies Act, 2013(cid:17) (cid:3)(cid:3)(cid:3)(cid:3) (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 315 Taxability of (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 278(cid:17) (cid:11)1) Any interest received by an assessee on any compensation or on enhanced compensation, shall be deemed to be the income of the tax year in which it is received, irrespective of anything to the contrary contained in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:25)(cid:17)

(cid:11)2) Any claim for escalation of price in a contract or export incentives shall be deemed to be the income of the tax year in which reasonable certainty of its (cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:70)(cid:75)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)49(cid:12)(cid:11)w) shall be treated as the income of the tax year in which it is received, if not charged to income-tax in any earlier (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Income escaping (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) 279(cid:17) (cid:11)1) If, in the case of an assessee, any income chargeable to tax has escaped (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81) and in sections 280 to 286 referred to as the relevant tax year), the Assessing Officer may, subject to the provisions of sections 280 to 286, assess or reassess such income or recompute the loss or the depreciation allowance or any other allowance or ded(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) For the purposes of assessment or reassessment or recomputation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, irrespective of the (cid:73)(cid:68)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:20)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)

Issue of notice where income has escaped (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) 280(cid:17) (cid:11)1(cid:12)(cid:11)a) Before making the assessment, reassessment or recomputation under section 279, the Assessing Officer shall, subject to the provisions of section 281, issue a notice to the assessee, along with a copy of the order passed (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:20)(cid:11)3);

(cid:11)b) the notice (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall require the assessee to furnish, within such period as may be specified therein, a return of his income or income of any other person in respect of whom he is assessable under this Act during the relevant tax year; and

(cid:11)c) the period specified in the notice (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall not exceed

(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:17)

(cid:11)2) The return of income required under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be furnished in such form, verified in such manner and setting forth such other particulars, as may be prescribed, and the provisions of this Act shall apply accordingly, as if such return were a return required to be furnished under section 263(cid:17)

(cid:11)3) Any return of income required to be furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), furnished after the expiry of the period specified in the notice under the said sub-section, shall not be deemed to be a return under section 263(cid:17)

(cid:11)4) No notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) No notice under this section shall be issued without prior approval of the

specified authority, where the Assessing Officer has received––

(cid:11)a) information under the scheme notified under section 260; or

316 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 316 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) directions from the Approving Panel under section 274(cid:11)6); or

(cid:11)c) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

(cid:11)6) For the purposes of this section and section 281, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means—

(cid:11)a) any information in the case of the assessee for the relevant tax year as per the risk management strategy formulated by the Board from time to time;

(cid:11)b) any audit objection to the effect that the assessment in the case of the

assessee for the relevant tax year has not been made as per this Act;

(cid:11)c) any information received under an agreement referred to in section 159

of this Act;

(cid:11)d) any information made available to the Assessing Officer under the

scheme notified under section 260;

(cid:11)e) any information which requires action in consequence of the order of

a Tribunal or a Court;

(cid:11)f) any information in the case of the assessee emanating from the survey conducted under section 253, other than under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of the said section;

(cid:11)g) any directions in the case of the assessee given by the Approving

Panel under section (cid:21)(cid:26)(cid:23)(cid:11)6);

(cid:11)h) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision, (cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

Procedure before issuance of notice under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:19)(cid:17)

281(cid:17) (cid:11)1) Where the Assessing Officer has information which suggests that income chargeable to tax has escaped assessment in the case of an assessee for the relevant tax year, he shall, before issuing any notice under section 280 provide an opportunity of being heard to such assessee by serving upon him a notice to show cause as to why notice under section 280 should not be issued(cid:17)

(cid:11)2) The notice to show cause referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be accompanied by the information which suggests that income chargeable to tax has escaped assessment in his case for the relevant tax year, and on receipt of such notice, the assessee may furnish his reply within such period, as specified therein(cid:17)

(cid:11)3) The Assessing Officer shall, on the basis of material available on record and taking into account the reply of the assessee furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), if any, pass an order with the prior approval of the specified authority determining whether or not it is a fit case to issue notice under section 280(cid:17)

(cid:11)4) The provisions of this section shall not apply to income chargeable to tax escaping assessment for any tax year in the case of an assessee, where the Assessing Officer has received—

(cid:11)a) information under the scheme notified under section 260; or

(cid:11)b) directions issued by the Approving Panel under section (cid:21)(cid:26)(cid:23)(cid:11)6); or

(cid:11)c) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision, (cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

282(cid:17) (cid:11)1) No notice under section 280 shall be issued for the relevant tax year,—

(cid:11)a) if four years and three months have elapsed from the end of the

Time limit for notices under sections 280 and 281(cid:17)

(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 317

(cid:11)b) if four years and three months, but not more than six years and three months, have elapsed from the end of the relevant tax year, unless the Assessing Officer has in his possession books of account or other documents or evidence related to any asset or expenditure or transaction or entry which shows that the income chargeable to tax, which has escaped assessment, amounts to or is likely to amount to fifty lakh rupees (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:17)

(cid:11)2) No notice to show cause under section 281 shall be issued for the relevant

tax year,—

(cid:11)a) if four years have elapsed from the end of the relevant tax year, unless

(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b);

(cid:11)b) if four years, but not more than six years, have elapsed from the end of the relevant tax year, unless the income chargeable to tax which has escaped assessment, as per the information with the Assessing Officer, amounts to or is likely to amount to fifty lakh rupees (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:17)

(cid:11)3) No notice under section 280 or 281 shall be issued within one year from

(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

283(cid:17) (cid:11)1) Irrespective of anything contained in section 282, the notice under section 280 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to—

Provision for cases where assessment is in pursuance of an order on appeal, (cid:72)(cid:87)(cid:70)(cid:17) (cid:11)a) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law; or

(cid:11)b) the directions issued by the Approving Panel under section (cid:21)(cid:26)(cid:23)(cid:11)6)(cid:17)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply in any case where any such assessment, reassessment or recomputation as is referred to in that sub-section relates to a tax year in respect of which an assessment, reassessment or recomputation could not have been made, by reason of any other provisions limiting the time within which any action for assessment, reassessment or recomputation may be taken, at the time when,—

(cid:11)a) the order which was the subject-matter of the appeal, reference or

revision, as the case may be, was made; or

(cid:11)b) the reference from the jurisdictional Principal Commissioner or

Commissioner is made to the Approving Panel under section (cid:21)(cid:26)(cid:23)(cid:11)4)(cid:17)

Sanction for (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17) 284(cid:17) The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

Other (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 285(cid:17) (cid:11)1) In an assessment, reassessment or recomputation made under section 279, the tax shall be chargeable at the rate or rates at which it would have (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:86)(cid:70)(cid:68)(cid:83)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) The proceedings initiated under section 279 shall be dropped on a claim

made by the assessee and on his showing to the effect that—

(cid:11)a) the assessee had been assessed on an amount not lower than what he would be rightly liable for, even if the income alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made; and

(cid:11)b) he has not impugned any part of the original assessment order for the

relevant tax year under section 356 or 357 or 378(cid:17)

(cid:11)3) Where a claim has been made by an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), he shall not be entitled to reopen matters concluded by an order under section 287 or 288 or (cid:22)(cid:25)(cid:24)(cid:11)10) or 368 or 377(cid:17)318 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 318 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 286(cid:17) (cid:11)1) No order in respect of proceedings mentioned in column B of the Table below shall be made after expiry of the period specified in the corresponding entry in column D of the said Table and such period shall be (cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:38)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Time limit for completion of assessment, reassessment and (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Table

6O1R Nature of Proceedings or orders Date from which time limit for completion is to be calculated Time limit for completion
A B C D
 Assessment order XQGHUVHFWLRQ 10) RUVHFWLRQ End of the financial year succeeding the relevant tax year for which assessment is made 2QH\HDU
 Assessment order XQGHUVHFWLRQ 10) or 271, where an updated return of income is furnished XQGHUVHFWLRQ 6  End of the financial year in which such updated return ZDVIXUQLVKHG 2QH\HDU
 Assessment order XQGHUVHFWLRQ 10) or 271, where return is furnished in consequence of order under section  3 b  End of the financial year in which such return was IXUQLVKHG 2QH\HDU
 Assessment, reassessment or recomputation order XQGHUVHFWLRQ End of the financial year in which notice under section 2ZDVVHUYHG 2QH\HDU
 Fresh assessment order or fresh order under section 166 in pursuance to an order under section 359, or 363, or 377, or 378, setting aside or canceling an assessment order or an order under VHFWLRQ End of the financial year in which order under section 359 or 363 is received by, or order under section 377 or 378 is passed by, the jurisdictional Principal Commissioner or &RPPLVVLRQHU 2QH\HDU
 Assessment or reassessment which stands revived, as per VHFWLRQ End of the month in which such assessment or UHDVVHVVPHQWVWDQGVUHYLYHG 2QH\HDU
A B C D
 Assessment required to be made in the hands of partner, in consequence of an assessment made on the firm under VHFWLRQ End of the month in which assessment order in the case RIILUPLVSDVVHG 2QH\HDU
 Assessment, reassessment or recomputation required to be made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order–– i) under section 359 or 363 RU  10), or 368, or 377 or 378; or ii) of any Court in a proceeding otherwise than by way of appeal or reference under WKLV$FW End of the month in which such order is received, or passed, by the jurisdictional Principal Commissioner or &RPPLVVLRQHU 2QH\HDU
 Order giving effect to an order under section 359 or  RU  10) or 368 or 377 or 378, otherwise than by making a fresh assessment or reassessment or fresh order under section 166, where–– i) verification of any issue by way of submission of any document by the assessee or any other person is to be carried out; or ii) an opportunity of being heard is to be given to the DVVHVVHH End of the month in which order under section 359 or 363 or 36 10) or 368 is received, or order under section 377 or 378 is passed, by the jurisdictional Principal Commissioner or &RPPLVVLRQHU 2QH\HDU
 Order giving effect to an order under section RURU 10) or 368 or 377 or 378 otherwise than by making a fresh assessment or reassessment or fresh order under section 166 End of the month in which order under section 359 or 363 or  10) or 368 is received by, or order under section 377 or 378 is passed by, the jurisdictional Principal Commissioner or &RPPLVVLRQHU Six months, extendable to nine months with the approval of authorities as per section  62) and 64 
 Modification of assessment, reassessment or recomputation to give effect to the order passed under section 166 read ZLWKVHFWLRQ End of the month in which such order under section 166 is received by the Assessing Officer 7ZRPRQWKV
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 319 320 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 320 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)2) Time limit for completion of any assessment or reassessment as provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), in a case where reference is made to the Transfer Pricing Officer for determining the arm's length price under section 166(cid:11)1), shall be (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)

(cid:11)3) For the purposes of this section, in computing the time limit for

completion, the following period shall be excluded,––

(cid:11)a) the time taken in reopening the whole or any part of the proceeding on request of the assessee or in giving an opportunity to the assessee to be re-heard under section 244; or

(cid:11)b) the period commencing on the date on which stay on assessment proceeding was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by jurisdictional Principal Commissioner or Commissioner; or

(cid:11)c) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions (cid:82)(cid:73)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22), 24, 25) or section 270(cid:11)11(cid:12)(cid:11)i), and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, as the case may be, under those provisions is received by the Assessing Officer; or

(cid:11)d) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited or inventory valued (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5) and––

(cid:11)i) ending with the last date on which the assessee is required to furnish a report of such audit or inventory valuation under that section; or

(cid:11)ii) where such direction is challenged before a court, ending with the date on which the order setting aside such direction is received by the Principal Commissioner or Commissioner; or

(cid:11)e) the period commencing from the date on which the Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:57)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:28)(cid:11)1) and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 321 ending with the date on which the report of the Valuation Officer is received by him; or

(cid:11)f(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:12)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:24)(cid:11)1) (cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:24)(cid:11)3) is made by him; or

(cid:11)g) the period commencing from the date on which an application is made before the Board for Advance Rulings under section 383(cid:11)1) and ending with the date on which the order either rejecting the application or the advance ruling pronounced by it, is received by the jurisdictional Principal Commissioner or Commissioner under section 384(cid:11)5) (cid:82)(cid:85)(cid:3)(cid:11)8), as the case may be; or

(cid:11)h) the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to in section 159 and ending with the date on which the information requested is last received by the jurisdictional Principal Commissioner or Commissioner, or one year, whichever is less; or

(cid:11)i) the period commencing from the date on which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:23)(cid:11)1) and ending on the date on which a direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)6) or an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of the said section is received by the Assessing Officer; or

(cid:11)j) the period commencing from the date on which the Assessing Officer makes a reference to the jurisdictional Principal Commissioner or Commissioner under section (cid:21)(cid:26)(cid:19)(cid:11)13) and ending with the date on which copy of the order under section 351(cid:11)2(cid:12)(cid:11)ii)(cid:11)A(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)B), is received by the Assessing Officer(cid:17)

(cid:11)4) Where immediately after exclusion of the period as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), the remaining period for completion available to the Assessing Officer, as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), for making an order of assessment, reassessment or recomputation, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid time limits for completion shall be (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)5) Where the period available to the Transfer Pricing Officer is extended to (cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:25)(cid:11)8) and the remaining period for completion available to the Assessing Officer under this section, for making an order of assessment, reassessment or recomputation, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid time limit for completion shall be (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)6) Where a proceeding before the Interim Board for Settlement abates under section 245HA of the Income-tax Act, 1961 and the remaining period of limitation available to the Assessing Officer under this section for making an order of assessment, reassessment or recomputation, after the exclusion of the (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:24)(cid:43)(cid:36)(cid:11)4) of the Income-tax Act, 1961, is less than one year, such remaining period shall be deemed to have been extended to one year; and for the purposes of determining the period of limitation under sections 282, 287, 288 and 296 and for the purposes of payment of interest under section 437, this sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)322 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 322 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)7) In a case where the remaining time period for making an order of regular assessment or reassessment, after excluding the time period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)j), ends before the end of the month, the remaining period shall be extended to the end of such month, and the specified time limit for completion (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)8) For the purposes of this section and section 283, where by an order

referred to in entry in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:17)(cid:36)(cid:12)––

(cid:11)i) any income is excluded from the total income of the assessee for a tax year, then, an assessment of such income for another tax year shall be deemed as one made in consequence of or to give effect to any finding or direction contained in the said order; or

(cid:11)ii) any income is excluded from the total income of one person and held to be the income of another person, then, an assessment of such income on such other person shall be deemed as one made in consequence of or to give effect to any finding or direction contained in the said order, if such other person was given an opportunity of being heard before the said order (cid:90)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

287(cid:17) (cid:11)1) An income-tax authority referred to in section 236, for rectifying

Rectification of (cid:80)(cid:76)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:17)

any mistake apparent from the record, may amend any—

(cid:11)a) order passed by it under the provisions of this Act;

(cid:11)b(cid:12) (cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1);

(cid:11)c(cid:12) (cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:28)(cid:17)

(cid:11)2) Irrespective of anything contained in any law in force, the authority concerned may, amend any order or intimation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) in relation to any matter, other than the matter considered and decided in any proceeding by (cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Subject to the other provisions of this section, the authority concerned,––

(cid:11)a) may make an amendment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) of its own

motion; and

(cid:11)b) shall make such amendment for rectifying any such mistake which

has been brought to its notice by—

(cid:11)i) the assessee or the deductor or the collector; or

(cid:11)ii) the Assessing Officer, if the authority concerned is the Joint

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17)

(cid:11)4) No amendment that enhances an assessment, reduces a refund or otherwise increases the liability of the assessee or the deductor or the collector, shall be made under this section by the authority concerned without giving to such assessee or deductor or collector, as the case may be,––

(cid:11)a) a notice of its intention of making such amendment; and

(cid:11)b) a (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)5) The income-tax authority concerned shall pass an order in writing, if

(cid:68)(cid:81)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 323 (cid:11)6) The Assessing Officer shall make refund which may be due to the assessee or the deductor or the collector, where an amendment reduces the assessment or otherwise reduces the liability of such assessee or the deductor or (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)7) The Assessing Officer shall serve on the assessee or the deductor or the collector, a notice of demand in such form as may be prescribed specifying the sum payable,—

(cid:11)a) where an amendment enhances the assessment or reduces a refund already made or otherwise increases the liability of such assessee or the deductor or the collector; and

(cid:11)b) such notice shall be deemed to be issued under section 289 and the

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)8) No amendment under this section, except as provided in section 288, shall be made after four years from the end of the financial year in which the order (cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)9) Subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8), an income-tax authority referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall pass an order for making the amendment or refusing to allow the claim within six months from the end of the month in which the application for amendment under this section is received by it from the assessee or the (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)

Other (cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) 288(cid:17) (cid:11)1) The Assessing Officer, may carry out such actions as are specified in column B of the Table below for reasons mentioned therein, subject to the conditions as specified in column C, within four years referred (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:27)(cid:26)(cid:11)8) which shall be reckoned from the time as specified in column D, and the provisions of section 287 shall, so far as may be, apply to such amendment:—

Table

6O1R Actions Conditions Time
A B C D
 Amendment of order of assessment of the partner of a firm so as to adjust the income of the partner corresponding to the amount not deductible under VHFWLRQ e) Where any remuneration to any partner determined in completed assessment of the firm is subsequently found not deductible under VHFWLRQ e) in terms of— a) assessment or reassessment of the firm; or b) any reduction or enhancement made in the income of the firm under this section or section 287 or 359 or 363 or 365 or 368 or 377 or 378; or c) any order passed XQGHUVHFWLRQ' 4) of the Income-tax Act, 1961  RI  on the application made by the firm From the end of the financial year in which the subsequent order was passed in the FDVHRIWKHILUP
A B C D
 Amendment of order of assessment of the member of an association of persons or of a body of individuals; so as to include the share of the member in the assessment or the corrections thereof Where the share of the member in the income of the association of persons or body of individuals determined in completed assessment is subsequently found not included in the assessment of the member or, if included, is not correct in terms of— a) assessment or reassessment of the association or body; b) any reduction or enhancement made in the income of the association or body under this section or section 287 or 359 or 363 or 365 or 368 or 377 or 378; or c) any order passed XQGHUVHFWLRQ' 4) of the Income-tax Act, 1961  RI  on the application made by the association or body From the end of the financial year in which the subsequent order was passed in the case of the association or ERG\
 Total income of the assessee in respect of succeeding year or years referred to in column C, to be recomputed and necessary amendment made consequent to proceedings initiated under section 279 for DQ\WD[\HDU Where there is recomputation of loss or depreciation for any tax year, and in consequence to such recomputation, the total income of the assessee for the succeeding year or years to which the loss or depreciation allowance has been carried forward and set off under the provisions of section  1) or  1) RU  2  RU  1) is UHTXLUHGWREHUHFRPSXWHG From the end of the financial year in which the order under section 279 was SDVVHG
 The total income of the transferor company for the tax year referred to in column C, to be recomputed and necessary amendment PDGH Where in the assessment for any tax year,— a) the capital gain arising from the transfer of a capital asset is not charged under section 67 in terms of VHFWLRQ 1 c RU d); From the end of the year— i) in which the capital asset was converted or treated as stock-in-trade; or
b) such gains are deemed under VHFWLRQ  1) as "Capital gains" of the tax year in which the transfer took place at any time before the expiry of the period of eight years from the date of such transfer by reason of–– i) such capital asset being converted by the transferee company into, or being treated by it, as stock-in-trade of its business; or ii) the parent company or its nominees or, the holding company ceasing to hold the whole of the share capital of the subsidLDU\FRPSDQ\ ii) in which the parent company or its nominees or, the holding company ceased to hold the whole of the share capital of the subsidiary FRPSDQ\
 The order of assessment to be amended; so as to exclude the capital gain not chargeable to tax under any of the sections referred WRLQVHFWLRQ Where in the assessment for any tax year, a capital gain on transfer of original asset, referred to in section 89 is charged to tax and within the period extended under that section–– a) the assessee acquires the new asset referred to in that section; or b) deposits or invests VXFKFDSLWDOJDLQ From the end of the financial year in which the compensation was received by WKHDVVHVVHH
 The order of assessment to be amended to allow deduction in respect of such income or part thereof as is so received in, or brought into, India Where in the assessment for any year, any deduction under section 144 has not been allowed on the ground that–– a) such income has not been received in convertible foreign exchange in India; or From the end of the financial year in which such income is so received in, or brought into, ,QGLD
b) such income having been received in convertible foreign exchange outside India, or having been converted into convertible foreign exchange outside India, has not been brought into India, by or on behalf of the assessee with the approval of the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange, and subsequently such income or part thereof has been or is received in, or brought into, India as UHTXLUHGIRUWKHGHGXFWLRQ
 The order of assessment or any intimation or deemed intimation under VHFWLRQ 1), to be amended, to give credit for income-tax for the year in which such income is offered to tax or assessed to tax in ,QGLD Where in the assessment for any tax year or in any intimation or deemed intimation under VHFWLRQ  1) for any tax year,–– a) credit for income-tax paid in any country outside India or a specified territory outside India referred to in Chapter IX-B has not been given on the ground that the payment of such tax was under dispute; and b) subsequently such dispute is settled; and the within six assessee, months from the end of the month in which the dispute is settled, furnishes to the Assessing Officer— i) evidence of settlement of dispute and evidence of payment of such tax; and From the end of the financial year in which such dispute is VHWWOHG
ii) an undertaking that no credit in respect of such amount has directly or indirectly been claimed or shall be claimed for any other WD[\HDU
 The order of assessment to be amended to compute the capital gain by taking the full value of the consideration to be the value as so revised in appeal or revision or UHIHUHQFH Where, in the assessment for any year, a capital gain arising from the transfer of a capital asset, being land or building or both, is computed— a) by taking the full value of the consideration received or accruing as a result of the transfer to be the value adopted or assessed by any authority of a State Government for the purpose of payment of stamp duty as per VHFWLRQ 1); and b) subsequently such value is revised in any appeal or revision or reference referred to in VHFWLRQ 2 b  From the end of the financial year in which the order revising the value was passed in appeal or revision or UHIHUHQFH
 The order of assessment to be amended to compute the capital gain by taking the compensation or consideration as so reduced by the court, Tribunal or any other authority to be the full value of FRQVLGHUDWLRQ a) Where in the assessment for any year, a capital gain arising from the transfer of a capital asset being a transfer referred to LQFODXVH b) is computed–– i) by taking the compensation or consideration as referred WRLQVHFWLRQ 12 a) or, as the case may be, the compensation or consideration enhanced or further enhanced as referred to in VHFWLRQ  12 b), to be the full value of consideration deemed to be received or accruing as a result of the transfer of the asset; and ii) subsequently such compensation or consideration is reduced by any court, Tribunal or RWKHUDXWKRULW\ From the end of the financial year in which the order reducing the compensation was passed by the court, Tribunal or RWKHUDXWKRULW\
b) The transfer and consideration referred to in FODXVH a) shall be,— i) Transfer by way of compulsory acquisition under any law; ii) consideration that was determined or approved by the Central Government or the 5HVHUYH%DQNRI,QGLD
 Recomputation of the total income to disallow the deduction allowed XQGHUVHFWLRQ Where a deduction has been allowed to an assessee in any tax year under section 152 in respect of any patent, and subsequently by an order of the Controller or the High Court under the Patents Act, 1970 RI — a) the patent was revoked, or b) the name of the assessee was excluded from the patents register as patentee in respect of that patent, the deduction from the income by way of royalty attributable to the period during which the patent had been revoked or the period for which name of the assessee was excluded as patentee in respect of that patent, shall be deemed to KDYHEHHQZURQJO\DOORZHG From the end of the financial year in which the order of the Controller under VHFWLRQ 1 b), or the High Court under section  1 i), of the Patents Act, 1970 RI , was SDVVHG
 Amendment of the order of assessment or any intimation to allow credit of such tax deducted at source in the tax year referred to in column C, and the credit of such tax deducted at source not to be allowed in any RWKHUWD[\HDU a) Where any income has been included in the return of income furnished by an assessee under section 263 for any tax year, and tax on such income has been deducted at source and paid to the credit of the Central per the Government as provisions of Chapter XIX-B in a subsequent tax year; and b) an application is made by an assessee in such form, as may be prescribed, within two years from the end of the tax year in which such tax ZDVGHGXFWHGDWVRXUFH From the end of the financial year in which such tax has been GHGXFWHG
324 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 324 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 325 326 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 326 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 327 328 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 328 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 329

(cid:11)2(cid:12)(cid:11)a) Where the arm's length price is determined in relation to an international transaction or a specified domestic transaction under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:25)(cid:11)(cid:25)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:51)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3) that an option exercised by (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:25)(cid:11)(cid:28)(cid:12)(cid:3) (cid:3) (cid:76)(cid:81)(cid:3) respect of such transaction for two consecutive tax years immediately following such tax year, the Assessing Officer shall proceed to recompute the total income of the assessee for the said two consecutive tax years, by amending the order of assessment or any intimation or deemed intimation (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1), as the case may be,—

(cid:11)i) in conformity with the arm's length price so determined by the (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:51)(cid:85)(cid:76)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:25)(cid:11)12) in respect of such transaction; and

(cid:11)ii(cid:12) (cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:24)(cid:11)5), if

any, for such tax year,

within three months from the end of the month in which the assessment is completed in the case of the assessee for such tax year, and the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:20)(cid:25)(cid:24)(cid:11)7(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

(cid:11)b) Where the order of assessment or any intimation or deemed intimation (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1) as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), for the said two consecutive tax years is not made within the said three months, such recomputation shall be made within three months from the end of the month in which such order of ass(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1), as the (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

Notice of (cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:17) 289(cid:17) (cid:11)1) When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand in such form, as may be prescribed, (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)2) Where any sum is determined to be payable by the assessee or the deductor or the collector under section 270 or 399, the intimation under the said sections shall be deemed to be a notice of demand for the purposes of this (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Where the income of the assessee of any tax year includes income of the (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:26)(cid:11)1(cid:12)(cid:11)d) and such specified security or sweat equity shares referred to in the said section are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 140, the tax or interest on such income included in the notice of demand referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be payable by the assessee within fourteen days—

(cid:11)a) after the expiry of sixty months from the end of the relevant tax

year; or

(cid:11)b) from the date of the sale of such specified security or sweat equity

share by the assessee; or

(cid:11)c) from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share,

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:86)(cid:87)(cid:17)

290(cid:17) (cid:11)1) where,—

(cid:11)a) any tax, interest, penalty, fine or any other sum in respect of which

Modification and revision of notice in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) a notice of demand has been issued earlier under section 289; and330 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 330 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17) (cid:11)b) such tax, interest, penalty, fine or any other sum is reduced as a (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:11)1) of the Insolvency and Bankruptcy Code, 2016,

the Assesssing Officer shall serve on the assessee a modified notice of demand specifying the sum payable, if any, and such notice shall be treated as a notice under section 289 and the provisions of this Act shall accordingly apply in relation (cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)2) The modified notice of demand as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be revised where the order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)b) is modified by the (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:47)(cid:68)(cid:90)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

Intimation of (cid:79)(cid:82)(cid:86)(cid:86)(cid:17)

291(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74) the am(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:20)(cid:11)1) or (cid:20)(cid:20)(cid:21)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:22)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:20)(cid:24)(cid:11)1), where––

(cid:11)a) in the course of the assessment of the total income of any assessee,

it is established that a loss has taken place; and

(cid:11)b) the assessee is entitled to have carried forward and set off such loss

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

B.—Special procedure for assessment of search cases

Assessment of total undisclosed income as a result of search(cid:17)

292(cid:17) (cid:11)1) Irrespective of any other provision of this Act, where on or after the commencement of this Act, in the case of any person, a search is initiated or requisition is made, then, the Assessing Officer shall proceed to assess or reassess the total undisclosed income of the block period as per provisions of this Part(cid:17)

(cid:11)2(cid:12)(cid:11)a) The assessment or reassessment or recomputation proceedings under (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:12)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3) year falling in the block period, pending on the date of initiation of search, or the date of making of requisition, as the case may be, shall abate and shall be deemed (cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)b) Any proceeding for assessment or reassessment or recomputation under any provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:12)(cid:3)(cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)sations for a search is executed or requisition is made), for which a notice has been issued during the period commencing on date of initiation of search or the date of making (cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)c), shall abate and shall be deemed to have been abated on the date of issue of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)3) If any (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:25)(cid:11)1) or order has (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:25)(cid:11)6), the assessment or reassessment or recomputation proceedings referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) together with such reference or order, shall abate and shall be deemed to have abated on the date referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)4) If any assessment under the provisions of this part is required to be made in the case of an assessee, in whose case a search is initiated or a requisition is made subsequently––

(cid:11)a) such pending assessment shall be duly completed;

(cid:11)b) assessment in respect of such subsequent search or requisition shall

be made thereafter under the provisions of this part; and

(cid:11)c) if the period available for assessme(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) is less than three months, such period shall be extended to three months from the end of the (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 331 (cid:11)5) Irrespective of anything contained in this part or section 286, if any proceeding initiated under this part or any order of assessment or reassessment (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)(cid:70)(cid:12)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) proceeding, then––

(cid:11)a) the assessment or reassessment or recomputation or reference or order relating to any tax year which has abated under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), shall revive with effect from the date of receipt of the order of such annulment by the Principal Commissioner or Commissioner;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:89)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall cease to have effect, if

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:86)(cid:76)(cid:71)(cid:72)(cid:17)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72) last of the authorisations for a search is executed or a requisition is made, shall be (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) The total undisclosed income relating to the block period, as referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:22)(cid:11)7) shall be charged to tax at the rate specified in section 192 as income of the block period, irrespective of the tax year or years to which such (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

293(cid:17) (cid:11)1) The total undisclosed income of the block period referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:21)(cid:11)1) shall be the aggregate of the following:—

(cid:11)a) undisclosed income declared in the return furnished under section 294;

Computation of total undisclosed income of (cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17) (cid:11)b) undisclosed income determined by the Assessing Officer under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)2) The following income shall not be included in the total undisclosed

income of the block period:––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)(cid:3)

(cid:11)a) the total income determined or assessed, as the case may be, under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)10) or section (cid:21)(cid:26)(cid:20)(cid:3) (cid:82)(cid:85)(cid:3) (cid:21)(cid:26)(cid:28)(cid:3) (cid:82)(cid:85)(cid:3) (cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)c) of this Act or section 143 (cid:82)(cid:85)(cid:3)(cid:20)(cid:23)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:23)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:24)(cid:22)(cid:36)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:24)(cid:22)(cid:38)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:24)(cid:27)(cid:37)(cid:38)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:23)(cid:24)(cid:39)(cid:11)4) of the Income-tax Act, 1961 prior to the date of initiation of the search or the date of requisition, in respect of any of the tax year falling within the block period;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) the total income declared in the return of income filed under section 263 of this Act or section 139 of Income-tax Act, 1961, or in (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:21)(cid:11)1) of Income-tax Act, 1961 prior to the date of initiation of the search or the date of requisition, in respect of any of the tax year falling within the block (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a);

(cid:11)c) the income computed by the assessee, in respect of––

(cid:11)i) a tax year, where such tax year has ended and the due date for

furnishing the return for such year has not expired prior to the date of initiation of the search or the date of requisition, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course before the date of initiation of search or the date of requisition;

(cid:11)ii) the period commencing from the 1st April of the tax year in which the search is initiated or requisition is made and ending on the day immediately preceding the date of initiation of search or requisition, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course for such period on or before the day immediately preceding the date of initiation of search or the date of requisition;

332 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 332 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)iii) the period commencing from the date of initiation of the search or the date of requisition and ending on the date of the execution of the last of the authorisations for search or requisition, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course for such period on or before the date of the execution of the last of the authorisations;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)(cid:3) (cid:11)d) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:26)(cid:11)8) or section 216 or sectio(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)1) [ Table: (cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17)(cid:3) (cid:27)(cid:11)iii)(cid:64) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:24)(cid:36)(cid:11)5) or (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:24)(cid:42)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:28)(cid:23)(cid:51)(cid:11)1) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)c), where the Assessing Officer is of the opinion that any part of the income as computed by the assessee under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)4) The undisclosed income falling within the block period, shall be

computed on the basis of following:––

(cid:11)a) evidence found as a result of search or survey or requisition;

(cid:11)b) any other material or information as are either available with the Assessing Officer or comes to his notice during the course of proceedings (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:37)(cid:17)

(cid:11)5) Where any income required to be determined —

(cid:11)a) as a result of search or requisition of books of account or other documents, or based on any other material or information as are either available with the Assessing Officer or comes to his notice during the course of proceedings under this Part; or

(cid:11)b) based on entries relating to income or transactions as recorded in books of account and other documents maintained in the normal course on or before the date of the execution of the last of the authorisations,

relates to any international transaction or specified domestic transaction referred to in section 166, and pertains to the period beginning from the 1st April of the tax year in which last of the authorisations was executed and ending with the date of execution of the last of the authorisations, then irrespective of provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:21)(cid:11)6)—

(cid:11)i) such income shall not be considered for the purposes of

determining the total undisclosed income of the block period; and

(cid:11)ii) such income shall be considered in the assessment made under

(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)6) For the purposes of determination of undisclosed income,––

(cid:11)a) of a firm, such income assessed for each of the tax years falling within the block period shall be the income determined before allowing deduction of salary, interest, commission, bonus or remuneration, by whatever name called, to any partner not being a working partner;

(cid:11)b) the provisions of sections 102, 103, 104 and 105 shall, so far as may be, apply and reference to tax year in those sections shall be construed as references to the relevant tax year falling in the block period;

(cid:11)c) the provisions of section 166 shall, so far as may be, apply and reference to tax year in that section shall be construed as reference to the relevant tax year falling in the block period excluding the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 333 (cid:11)7(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:28)(cid:21)(cid:11)7) shall be charged on the total undisclosed income pertaining to the block period determined in the manner specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:17)

(cid:11)8) For the purposes of assessment, losses brought forward from the tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:12)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3) (cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:68)(cid:69)(cid:86)(cid:82)(cid:85)(cid:69)(cid:72)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:11)11) shall not be set off against the undisclosed income determined in the block assessment under this part(cid:17)

(cid:11)9) Losses or unabsorbed depreciation as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) may be carried forward for being set off in the tax year subsequent to the tax year in which the block period ends, for the remaining period, taking into account the (cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

294(cid:17) (cid:11)1) Where any search has been initiated or requisition is made in the

case of any person, then,––

Procedure for block (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)a) the Assessing Officer shall, in respect of such search or requisition, issue a notice to such person, requiring him to furnish within a period specified in the notice, not exceeding sixty days, a return in the form and verified in the manner, as may be prescribed, setting forth his undisclosed income, for the block period, and––

(cid:11)i) such return shall be considered as if it was a return furnished (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)8) shall be issued;

(cid:11)ii) any return furnished beyond the period allowed in the notice

shall not be deemed to be a return under section 263;

(cid:11)iii) no notice under section 280 is required to be issued for the

purpose of proceeding under this part;

(cid:11)iv) a person who has furnished a return under this clause shall

not be entitled to furnish a revised return;

(cid:11)v) the time allowed for furnishing a return under this clause may

be extended by a further period of thirty days, where—

(cid:11)A) in respect of a tax year immediately preceding the tax year in which the search is initiated or requisition is made, the due date for furnishing the return has not expired prior to the date of initiation of such search or requisition;

(cid:11)B) the assessee was liable for audit under section 63 for

such tax year;

(cid:11)C(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:11)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:82)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) tax year have not been audited on the date of issuance of such notice; and

(cid:11)D) the assessee requests in writing for extension of time

for furnishing such return to get such accounts audited;

(cid:11)b) the Assessing Officer shall proceed to determine the total undisclosed income of the block period in the manner laid down in section 293 (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:25)(cid:27)(cid:15)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)8(cid:12)(cid:15)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)10), 271, 276, 277 and 278 shall, so far as may be, apply;

334 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 334 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) the Assessing Officer, on determination of the total undisclosed income of the block period in accordance with this part, shall pass an order of assessment or reassessment and determine the tax payable by him on the basis of such assessment or reassessment, and the provisions of section 275 shall not apply in respect of such order;

(cid:11)d) the assets seized under section 247 or requisitioned under

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:27)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:68)(cid:79)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:24)(cid:19)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1) shall not apply to the return furnished

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) The Assessing Officer, before issuance of notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), shall take prior approval of the Additional Commissioner or the Additional Director (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

Undisclosed income of any (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

295(cid:17) (cid:11)1)Where the Assessing Officer is satisfied that any undisclosed income belongs to or (cid:83)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:12)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:12)(cid:3) with respect to whom search was initiated under section 247 or requisition was made under section 248, then––

(cid:11)a) any money, bullion, jewellery, virtual digital asset or other valuable article or thing or any books of account or other documents seized or requisitioned or any other material or information relating to the aforesaid undisclosed income shall be handed over to the Assessing Officer having jurisdiction over such other person; and

(cid:11)b) Assessing Officer of the other person shall proceed under section 294 against such other person and the provisions of this part shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)2) For the purposes of this section,––

(cid:11)a) where there is one specified person relevant to such other person, the block period for such other person shall be the same as that for the specified person;

(cid:11)b) where there is more than one specified persons relevant to such other person, the block period for such other person shall be the same as that for the specified person in whose case the block period ends on a later date;

(cid:11)3) In case of such other person as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), for the purposes or (cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3), the reference to the date of initiation of the search under section 247 or making of requisition under section 248 shall be construed as reference to the date on which such money, bullion, jewellery, virtual digital asset or other valuable article or thing or any books of account or other documents seized or requisitioned or any other material or information relating to the aforesaid undisclosed income were received by the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

296(cid:17) (cid:11)1(cid:12)(cid:11)a) Irrespective of the provisions of section 286, the order under section 294 shall be passed within twelve months from the end of the quarter in which (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

Time-limit for completion of block (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)b(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)v), the time allowed under the said section for furnishing return is extended by a further period of thirty days, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5) shall have effect, as if for the words "twelve months", the words "thirteen months" (cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 335 (cid:11)2) Where search was initiated or requisition was made, and during the course of assessment or reassessment of the total undisclosed income of the (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3) (cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:25)(cid:25)(cid:11)1) is made, the period available for completion of such assessment or reassessment proceeding shall be (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:90)(cid:72)(cid:79)(cid:89)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)

(cid:11)3) In computing the period of limitation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the period (cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:72)(cid:76)(cid:74)(cid:75)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:12)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3) search is initiated or a requisition is made and ending on the date on which assets (cid:62)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:20)(cid:11)b(cid:12)(cid:64)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)seized or requisitioned [as provided (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:20)(cid:11)i(cid:12)(cid:64) are handed over to the Assessing Officer having jurisdiction (cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)4) If after exclusion of the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), the remaining period of limitation for completion of assessment or reassessment, expires before (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:17)

(cid:11)5) The period of limitation for completion of assessment or reassessment for the block period in the case of the other person referred to in section 295 shall be twelve months from the end of the quarter in which the notice under section 294 in pursuance of section 295(cid:15)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)6) The period available for completion of assessment or reassessment proceeding in respect of the block period in a case referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be extended by twelve months, where a reference un(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:25)(cid:11)1) is (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)7) In computing the period of limitation under this section, the following

period shall be excluded,—

(cid:11)a) the period commencing on the date on which stay on assessment proceeding was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by jurisdictional Principal Commissioner or Commissioner; or

(cid:11)b) the period commencing from the date on which a first of the reference for (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) under an agreement referred to in section 159) is made and ending with the date on which such information requested is last received by the jurisdictional Principal Commissioner or Commissioner or one year, whichever is less; or

(cid:11)c) the time taken in reopening the whole or any part of the proceeding or giving an opportunity to the assessee to be re-heard under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:23)(cid:11)2); or

(cid:11)d) the period commencing from the date on which the Assessing Officer directs the assessee to get his accounts audited or inventory valued (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5), and—

(cid:11)i) ending with the last date on which the assessee is required to

furnish a report of such audit or inventory valuation under that sub-section; or

(cid:11)ii) where such direction is challenged before a court, ending with the date on which the certified copy of the order setting aside such direction is received by the jurisdictional Principal Commissioner or Commissioner; or336 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 336 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)e) the period commencing from the date on which the Assessing Officer makes a reference to the Valuation (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:28)(cid:11)1) and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or

(cid:11)f) the period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:22), 24 or 25) (cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)11(cid:12)(cid:11)i) and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification, under those clauses is received by the Assessing Officer; or

(cid:11)g) the period commencing from the date on which the Assessing Officer makes a reference to the Principal Commissioner or Commissioner (cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)13) and ending with the date on which the copy of the order under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:24)(cid:20)(cid:11)2(cid:12)(cid:11)ii(cid:12)(cid:11)A(cid:12)(cid:82)(cid:85)(cid:3) (cid:11)B), is received by the Assessing Officer; or

(cid:11)h) the period commencing from the date on which a reference for declaration of an arrangement to be an impermissible avoidance arrangement is received by the jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:23)(cid:11)1) and ending on the date on which a direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)6) or an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of the said section is received by the Assessing Officer; or

(cid:11)i) the period commencing from the date on which an application is (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:22)(cid:11)1) and ending with the date on which the order rejecting the application is received by the jurisdictional Principal Commissioner or Commissioner under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:23)(cid:11)5); or

(cid:11)j) the period commencing from the date on which an application is (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:22)(cid:11)1) and ending with the date on which the advance ruling pronounced by it is received by the jurisdictional Principal Commissioner or Commissioner (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:23)(cid:11)8(cid:12)(cid:17)

(cid:11)8) Where immediately after the exclusion of the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)7), the remaining period of limitation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)5) available to the Assessing Officer for completion of assessment under section 294 is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended ac(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)9) Where after extension of the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), the period of limitation for making an order of assessment or reassessment, expires (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:17)

297(cid:17) Interest under sections 423, 424 or 425 or penalty under section 439 shall not be levied or imposed upon the assessee for the undisclosed income (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

Certain interests and penalties not to be levied or imposed(cid:17)

298(cid:17) (cid:11)1) Where the return of undisclosed income as required under a notice under section 294(cid:11)1(cid:12)(cid:11)a), is not furnished within the period specified in such notice, or is not furnished, then,—

Levy of interest and penalty in certain in (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:17)(cid:24)(cid:8) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)c) of said sub-section;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 337

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall be paid for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time specified in said notice, and ending on the (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c) of said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92) proceedings under this Part, may direct that the person shall pay by way of penalty a sum which shall be equal to 50% of tax so leviable in respect of the undisclosed income determ(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:17)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:23)(cid:11)1) or 450

or 451 or 453 shall not be made for the block period in respect of a person, if—

(cid:11)a) such person has furnished a return under section 29(cid:23)(cid:11)1(cid:12)(cid:11)a);

(cid:11)b) the tax payable on the basis of such return has been paid or, if the assets seized consist of money, the assessee offers the money so seized to be adjusted against the tax payable;

(cid:11)c) evidence of tax paid is furnished along with the return; and

(cid:11)d) an appeal is not filed against the assessment of that part of income

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:75)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)4) The provisions of the sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall not apply where the undisclosed income determined by the Assessing Officer is in excess of the income shown in the return and in such cases the penalty shall be imposed on that portion of undisclosed income determined, which is in excess of income shown (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

(cid:11)5) The order imposing a penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall not be made—

(cid:11)a) unless an assessee has been given a reasonable opportunity of

being heard;

(cid:11)b) by the Deputy Commissioner or Assistant Commissioner or the Deputy Director or Assistant Director, where penalty exceeds (cid:3423) 200000 except with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director;

(cid:11)c) in a case where the assessment is the subject-matter of an appeal

under section 357 or 362,—

(cid:11)i) after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed; or

(cid:11)ii) six months from the end of the financial year in which the order (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) the jurisdictional Principal Commissioner or Commissioner,

whichever period expires later;

(cid:11)d) in a case where the assessment is the subject-matter of revision under section 377, after the expiry of six months from the end of the financial year in which such order of revision is passed;

(cid:11)e(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)d), after the expiry of the financial year in which the proceedings, in the course of which notice for the imposition of penalty has been issued, are completed, or six months from the end of the financial year in which notice for (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)338 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 338 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) In computing the period of limitation under this section, the following

period shall be excluded––

(cid:11)a) the time taken in giving an opportunity to the assessee to be

re-(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:23)(cid:11)2); or

(cid:11)b) the period commencing on the date on which stay on proceeding

under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)7) Where immediately after the exclusion of the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), the remaining period of limitation referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) available to the Assessing Officer for making an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of this section is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)8) If after exclusion of the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)7), the remaining period of limitation for making of an order for imposition of penalty expires before the end of a month, such remaining period shall be extended to the (cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:17)

(cid:11)9) An income-tax authority on making an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) imposing a penalty, unless he is himself an Assessing Officer, shall forthwith send (cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

299(cid:17) (cid:11)1) The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of a Deputy Commissioner or an Assistant (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:39)(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

Authority competent to make assessment of (cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)2) The order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be passed with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, in respect of search initiated or requisition (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

300(cid:17) (cid:54)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)s otherwise provided in this part, all other provisions of this Act

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:17)

Application of other provisions of (cid:36)(cid:70)(cid:87)(cid:17)

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

301(cid:17) For the purposes of this Part––

(cid:11)a) "block period" means the aggregate of––

(cid:11)i) the period comprising six tax years preceding the tax year in

which the search was initiated or any requisition was made; and

(cid:11)ii) the period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition;

(cid:11)b) "requisition" means requisition of books of account, other

documents or any assets under section 248;

(cid:11)c) "search" means a search initiated under section 247;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 339

(cid:11)d) "the last of the authorisations" shall be deemed to have been

executed,—

(cid:11)i) in the case of search, on the conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued, irrespective of whether or not any seizure is recorded in such panchnama;

(cid:11)ii) in the case of requisition, on the actual receipt of the books

of account or other documents or assets by the Authorised Officer;

(cid:11)e) "undisclosed income" includes any money, bullion, jewellery, virtual digital asset or other valuable article or thing or any expenditure or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery, virtual digital asset, valuable article, thing, entry in the books of account or other document or transaction represents wholly or partly income or property which has not been or would not have been disclosed for the purposes of this Act, or or any expense, exemption, deduction or allowance claimed under this Act which is f(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

CHAPTER XVII

SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS

A.—Association of persons, firm, Hindu undivided family, etc(cid:17)

1.—Legal representatives

Legal (cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17) 302(cid:17) (cid:11)1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)2(cid:12) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15) reassessment or recomputation under section 279) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), ––

(cid:11)a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(cid:11)b) any proceeding which could have been taken against the deceased

if he had survived, may be taken against the legal representative; and

(cid:11)c(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)3) The legal representative of the deceased shall be deemed to be an

(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)4) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)7), the liability of a legal representative referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be limited to the extent (cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)5) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while such liability tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which ar(cid:72)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:15)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) The liability of a legal representative referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall

(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)(cid:15)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)340 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 340 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)7(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:22)(cid:19)(cid:23)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5) and 305 shall, in so far as may be and to the extent to which they are not inconsistent with the provisions of this (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)

2.—Representative assessees—General provisions

303(cid:17) (cid:11)1) For the purposes of this Act, "representative assessee" means—

Representative (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)a) in respect of the income of a non-resident specified in section 9, the agent of the non-resident, including a person who is treated as an agent under section 306;

(cid:11)b) in respect of the income of a minor or a person who is mentally ill or of unsound mind, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor or a person who is mentally ill or of unsound mind;

(cid:11)c) in respect of income which the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3) property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf or for the benefit of any person, such Court of Wards, Administrator-General, Official Trustee, receiver or manager;

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:22)(cid:17) (cid:11)d) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:68)(cid:78)(cid:73)(cid:3) (cid:71)(cid:72)(cid:72)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:88)(cid:86)(cid:86)(cid:68)(cid:79)(cid:80)(cid:68)(cid:81)(cid:3) Wakf Validating Act, 1913) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;

(cid:11)e) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:22)(cid:17) (cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d), a trust which is not declared by a duly executed inst(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:68)(cid:78)(cid:73)(cid:3)(cid:71)(cid:72)(cid:72)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) the Mussalman Wakf Validating Act, 1913) shall be deemed to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or trustees, setting out the purpose or purposes of the trust, particulars as to the trustee or trustees, the beneficiary or beneficiaries and the trust property, is forwarded to the Assessing Officer,—

(cid:11)a) where the trust has been declared before the 1st June, 1981, within

three months from that day; and

(cid:11)b) in any other case, within three months from the date of

(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

6 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:22)(cid:17) (cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)e), "oral trust" means a trust which (cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)luding any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913) and which is not deemed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) to be a trust declared by a duly executed instrument (cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3)

(cid:11)4) Every representative assessee shall be deemed to be an assessee for the

(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Liability of representative (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

304(cid:17) (cid:11)1) Every representative assessee, as regards the income in respect of which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him beneficially and for this purpose,––(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 341 (cid:11)a) the representative assessee shall be liable to assessment in his own name in respect of that income and any such assessment shall be deemed to be made upon him in his representative capacity only; and

(cid:11)b) the tax on such income shall, subject to the other provisions contained in this Chapter, be levied upon and recovered from the representative assessee in like manner and to the same extent as it would be (cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)(cid:3)(cid:3)

(cid:11)2) If any person, in respect of any income is assessable under this Chapter in the capacity of a representative assessee, then he shall not, in respect of that (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)3) Irrespective of the provisions of this Chapter, the Assessing Officer may directly assess the person on whose behalf or for whose benefit income therein referred to is receivable, or may recover from such person the tax payable in (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)4) If only part of the income of a trust is chargeable under this Act, then the proportion of income receivable by a beneficiary from such trust derived from the chargeable part shall be determined as follows:—

A x C, B

Where,—

A = the chargeable part of the income of the trust;

B = the whole income of the trust; and

(cid:38)(cid:3)(cid:32)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)

(cid:11)5) The Assessing Officer shall have the same remedies in the same manner against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, whether the demand is raised against the representative (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:17)

Right of representative assessee to recover tax (cid:83)(cid:68)(cid:76)(cid:71)(cid:17)(cid:3) 305(cid:17) (cid:11)1) Every representative assessee who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it is paid, or to retain out of any moneys that may be in his possession or may come to him in his representative capacity, an amount equal to the sum so pai(cid:71)(cid:17)

(cid:11)2) Any representative assessee, or any person who apprehends that he may be assessed as a representative assessee, may retain out of any money payable by (cid:75)(cid:76)(cid:80)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3) (cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3) (cid:75)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:11)hereinafter in this section 306 referred to as the principal), a sum equal to his estimated liability (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)3) In the event of any disagreement between such principal and such representative assessee or person with regard to the amount to be so retained as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), such representative assessee or person may secure from the Assessing Officer a certificate stating the amount to be so retained pending final settlement of the liability, and the certificate so obtained shall be his warrant for retaining th(cid:68)(cid:87)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)4) The amount recoverable from such representative assessee or person at the time of final settlement shall not exceed the amount specified in such certificate, except to the extent to which such representative assessee or person may at such ti(cid:80)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:86)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:17)(cid:3)342 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 342 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

3.—Representative assesses—Special cases

306(cid:17) (cid:11)1) For the purposes of this Act, "agent", in relation to a non-resident,

includes––

Who may be regarded as (cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)a) any person in India—

(cid:11)i) who is employed by or on behalf of the non-resident; or

(cid:11)ii) who has any business connection with the non-resident; or

(cid:11)iii) from or through whom the non-resident is in receipt of any

income, whether directly or indirectly; or

(cid:11)iv) who is the trustee of the non-resident;

(cid:11)b) any other person who, whether a resident or non-resident, has

(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) A broker in India who, in respect of any transactions, does not deal directly with or on behalf of a non-resident principal but deals with or through a non-resident broker shall not be deemed to be an agent under this section in respect of such transactions, if the following conditions are fulfilled:—

(cid:11)a) the transactions are carried on in the ordinary course of business

through the first-mentioned broker; and

(cid:11)b) the non-resident broker is carrying on such transactions in the

(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:17)

(cid:11)3) A person shall not be treated as the agent of a non-resident unless he has had an opportunity of being heard by the Assessing Officer as to his liability to be (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:17)

(cid:11)4) For the purposes of this section, "business connection" shall have the

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)9(cid:12)(cid:11)a(cid:12)(cid:17)

307(cid:17) (cid:11)1) The income or any part thereof, in respect of the person mentioned (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:22)(cid:19)(cid:22)(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)d) shall be chargeable to tax at the maximum marginal rate, if––

Charge of tax where share of beneficiaries (cid:88)(cid:81)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:17)

(cid:11)a) such income or such part thereof is not specifically receivable on

behalf or for the benefit of any one person; or

(cid:11)b) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable are indeterminate or (cid:88)(cid:81)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:17)

(cid:11)2) The income or any part thereof as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), shall be chargeable to tax at the rate applicable to an association of persons as if it were its total income, if,—

(cid:11)a) none of the beneficiaries has any other income chargeable under this Act exceeding the maximum amount not chargeable to tax in case of an association of persons, or is a beneficiary under any other trust; or

(cid:11)b) such income or part of such income is receivable under a trust declared

by any person by will and such trust is the only trust so declared by him; or

(cid:11)c) such income or part of such income is receivable under a trust created before the 1st March, 1970, by a non-testamentary instrument and the Assessing Officer is satisfied, having regard to all the circumstances existing at the relevant time, that the trust was created bona fide––

(cid:11)i) exclusively for the benefit of the relatives of the settlor; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 343 (cid:11)ii) exclusively for the benefit of the members of such family,

where the settlor is a Hindu undivided family,

in circumstances where such relatives or members were mainly dependent on the settlor for their support and maintenance; or

(cid:11)d) such income is receivable by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on a business or profession exclusively for the benefit of persons employed (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), where the income in respect (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:22)(cid:11)1(cid:12)(cid:11)d) consists of, or includes, profits and gains of business, tax shall be charged at the maximum marginal rate such income or part thereof(cid:17)

(cid:11)4) Where the profits and gains referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him, income or part thereof shall be chargeable to tax at the (cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)5) For the purposes of this section,––

(cid:11)a) such income or any part thereof shall be deemed as being not specifically receivable on behalf or for the benefit of any one person unless the person on whose behalf or for whose benefit such income or such part thereof is receivable during the tax year is expressly stated in the order of the court or the instrument of trust or wakf deed, as the case may be, and is identifiable as such on the date of such order, instrument or deed;

(cid:11)b) the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is received shall be deemed to be indeterminate or unknown unless the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable, are expressly stated in the order of the court or the instrument of trust or wakf deed and are (cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:72)(cid:71)(cid:17)

Charge of tax in case of oral (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:17)(cid:3) 308(cid:17) (cid:11)1) Where a trustee receives or is entitled to receive any income on behalf or for the benefit of any person under an oral trust, then, irrespective of anything contained in any other provision of this Act, tax shall be charged on such income at (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)2) For the purposes of this section, "oral trust" shall have the meaning

(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:22)(cid:11)3(cid:12)(cid:17)

4.—Association of persons and body of individuals

21 of (cid:20)(cid:27)(cid:25)(cid:19)(cid:17)

309(cid:17) (cid:11)1) For the purposes of this section, sections 310 and 311, an association of persons or body of individuals shall not include a company or a co-operative society or a society registered under the Societies Registration Act, 1860, or under (cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Method of computing a member's share in income of association of persons or body of (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:17) (cid:11)2) In computing the total income of an assessee who is a member of an association of persons or a body of individuals wherein the shares of the members are determinate and known, the share of a member in the income or loss of such association or body shall be computed in the following manner,––

(cid:11)a) any interest, salary, bonus, commission or remuneration, by whatever name called, paid to any member in respect of the tax year shall be deducted from the total income of the association or body and the balance ascertained and apportioned among the members in the proportions in which they are entitled to share in the income of the association or body;

344 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 344 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) the interest, salary, bonus, commission or remuneration referred to

(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), shall be,—

(cid:11)i(cid:12) (cid:68)(cid:71)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), if

such apportioned amount is a profit; or

(cid:11)ii) adjusted against the apportioned amount referred to in

(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), if such apportioned amount is a loss,

and the resultant amount shall be treated as the share of the member in the income (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:17)

(cid:11)3) The share of a member in the income or loss of the association or body, as computed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall, for the purposes of assessment, be apportioned under the various heads of income in the same manner in which the income or loss of (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)4) Any interest paid by a member on capital borrowed by him for the purposes of investment in the association or body shall, in computing his share chargeable under the head "Profits and gains of business or profession" in respect (cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section, "paid" means actually paid or incurred according to the method of accounting upon the basis of which the profits or gains are computed under the head "Profits and gains of business or profession".

310(cid:17) (cid:11)1) Income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:11)(cid:90)(cid:75)(cid:82)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68) member of an association of persons or body of individuals) in respect of his share in the income of the association of persons or body of individuals computed in the manner provided in section 309, except in a case referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Share of member of association of persons or body of individuals in income of association or (cid:69)(cid:82)(cid:71)(cid:92)(cid:17)

(cid:11)2) Where no income-tax is chargeable on the total income of the association of persons or body of individuals, the share of a member computed as provided in section 309 shall be chargeable to tax as part (cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:3)

(cid:11)3) Where no income-tax is payable by an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) if the association of persons or body of individuals is chargeable to tax on its total income at the maximum marginal rate or any higher rate under any of the provisions of this Act, the share of a member computed as aforesaid shall not be included in his total income;

(cid:11)b) in any other case, the share of a member computed as aforesaid

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

311(cid:17) (cid:11)1) Where the individual shares of the members of an association of persons or body of individuals in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of such association or body at the maximum marginal rate, subject to the provision of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

Charge of tax where shares of members in association of persons or body of individuals (cid:88)(cid:81)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:11)2) In a case referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)3) Where the individual shares of the members of an association of persons or body of individuals in the whole or any part of the income of such association or body are determinate or known, and––(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 345 (cid:11)a) where the total income of any member of such association or body (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:12)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) the maximum amount which is not chargeable to, tax shall be charged on the total income of the association or body at the maximum marginal rate;

(cid:11)b) where the total income of such association or body for the tax year chargeable to tax at a rate which is higher than the maximum marginal rate,—

(cid:11)i) tax shall be charged on that portion of the total income of association or body which is relatable to the share of such member at such higher rate; and

(cid:11)ii) the balance of the total income of such association or body

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)4) For the purposes of this section, the individual shares of the members of an association of persons or body of individuals in the whole or any part of the income of such association or body shall be deemed to be indeterminate or (cid:88)(cid:81)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:12)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3) indeterminate or unknown on the date of formation of such association or body or (cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:17)

5.—Executors

Executor(cid:17) 312(cid:17) (cid:11)1) The income of the estate of a deceased person shall be chargeable to tax in the hands of the executor as an individual, if there is only one executor, or as an associa(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:17)

(cid:11)2) For the purposes of this Act, the executor shall be deemed to be resident or non-resident according to the residential status of the deceased person for the (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:3)(cid:87)(cid:82)(cid:82)(cid:78)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)3) For the purposes of this section, "executor" includes an administrator or

other person administering the estate of a (cid:71)(cid:72)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)4) The assessment of an executor under this section shall be made separately from any assessment that may be made on him in respect of his own (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)5) Separate assessments shall be made under this section on the total income of each completed tax year or part thereof as is included in the period from the date of the death to the date of complete distribution to the beneficiaries of the (cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:17)

(cid:11)6) In computing the total income of any tax year under this section, any income of the estate of that tax year distributed to, or applied to the benefit of, any specific legatee of the estate during that tax year shall be excluded; but the income so excluded, shall be included in the total income of the tax year of such specific (cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:72)(cid:17)

(cid:11)7) The provisions of section 305 shall, so far as may be, apply in the case of an executor in respect of tax paid or payable by him, as they apply in the case (cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)(cid:3)

6.—Succession to business or profession

Succession to business or profession otherwise than (cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:17) 313(cid:17) (cid:11)1(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85) referred to as the predecessor) has been succeeded therein by any other person (cid:11)hereinafter referred to as the successor) who continues to carry on that business or profession,—

346 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 346 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) the predecessor shall be assessed in respect of the income of the

tax year in which the succession took place up to the date of succession;

(cid:11)b) the successor shall be assessed in respect of the income of the tax

(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)2) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), when the predecessor cannot be found, the assessment of the income of the tax year in which the succession took place up to the date of succession and of the tax year preceding that year shall be made on the successor in like manner and to the same extent as it would have been made on the predecessor, and all the provisions of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)2), where there is succession, the assessment or reassessment or any other proceedings, made or initiated on the predecessor during the course of pendency of such succession, shall be deemed to have been made or initiated on the successor and (cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)4) When any sum payable under this section in respect of the income of

such business or profession assessed on the predecessor,––

(cid:11)a) for the tax year in which the succession took place up to the date

of succession; or

(cid:11)b) for the tax year preceding the year in which the succession took place,

cannot be recovered from him, the Assessing Officer shall record a finding to that effect and the sum payable by the predecessor shall thereafter be payable by and recoverable from the successor, and the successor shall be entitled to recover from (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)5) Without prejudice to the provisions of this section, where any business or profession carried on by a Hindu undivided family is succeeded to, and simultaneously with the succession or after the succession there has been a partition of the joint family property between the members or groups of members, the tax due in respect of the income of the business or profession succeeded to, up to the date of succession, shall be assessed and recovered in the manner provided in section (cid:22)(cid:20)(cid:24)(cid:17)

(cid:11)6) For the purposes of this section,—

(cid:11)a) "income" includes any gain accruing from the transfer, in any manner,

of the business or profession as a result of the succession; and

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17) (cid:11)b) "pendency" means the period commencing from the date of filing of application for such succession of business before the High Court or tribunal or the date of admission of an application for corporate insolvency resolution by (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:11)1) of the Insolvency and Bankruptcy Code, 2016, and ending with the date on which the order of such High Court or tribunal or such Adjudicating Authority, is received by the jurisdictional (cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

Effect of order of tribunal or court in respect of business (cid:85)(cid:72)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

314(cid:17) (cid:11)1) Irrespective of anything to the contrary contained in section 263, if prior to the date of order in respect of business reorganisation, any return of income has been furnished under the provisions of the said section by an entity for any tax year to which such order applies, the successor shall furnish, within six months from the end of the month in which the order was issued, a modified return in such form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:23)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 347 (cid:11)2) Where the assessment or reassessment proceedings for a tax year to

which the order in respect of the business reorganisation applies,––

(cid:11)a) have been completed on the date of furnishing of the modified return as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Assessing Officer shall pass an order modifying the total income of the relevant tax year determined in such assessment or reassessment, in accordance with such order in respect of business reorganisation and taking into account the modified return so furnished;

(cid:11)b) are pending on the date of furnishing of the modified return as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Assessing Officer shall pass an order assessing or reassessing the total income of the relevant tax year as per the order in respect of the business reorganisation and taking into account the (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)3) Subject to any other provisions of this section, in an assessment or reassessment made in respect of a tax year under this section, all other provisions of this Act shall apply and the tax shall be chargeable at the rate or (cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)4) For the purposes of this section,—

(cid:11)a) "business reorganisation" means the reorganisation of business involving the amalgamation or demerger or merger of business of one or more persons;

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

(cid:11)b) "order in respect of business reorganisation" means an order of a High Court or tribunal or an Adjudicating Authority as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:11)1) of the Insolvency and Bankruptcy Code, 2016; and

(cid:11)c) "successor" means all resulting companies in a business reorganisation, whether or not the company was in existence prior to such business reo(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

7(cid:17)—Partition

Assessment after partition of Hindu undivided (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:17) 315(cid:17) (cid:11)1) A Hindu family, hitherto assessed as undivided, shall be deemed for the purposes of this Act to continue to be a Hindu undivided family, except where and in so far as a finding of partition has been given under this section in respect of (cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)2) Where, at the time of making an assessment under section 270 or section 271, it is claimed by or on behalf of any member of a Hindu family assessed as undivided that a partition, whether total or partial, has taken place among the members of such family, the Assessing Officer shall make an inquiry thereinto after (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)3) On the completion of the inquiry, the Assessing Officer shall record a finding as to whether there has been a total or partial partition of the joint family property, and, if there has been such a partition, the date on which it (cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:17)

(cid:11)4) Where a finding of total or partial partition has been recorded by the Assessing Officer under this section, and the partition took place during the tax year,—

(cid:11)a) the total income of the joint family in respect of the period up to the

date of partition shall be assessed as if no partition had taken place; and348 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 348 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)b) each member or group of members shall, in addition to any tax for which he or it may be separately liable and irrespective of anything contained (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12), be jointly and severally liable for the tax on the income so assess(cid:72)(cid:71)(cid:17)

(cid:11)5) Where a finding of total or partial partition has been recorded by the Assessing Officer under this section, and the partition took place after the expiry of the tax year, the total income of the tax year of the joint family shall be assessed as if no partition had taken place, and the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:11)b), shall so far (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:11)6) Irrespective of anything contained in this section, if the Assessing Officer finds after completion of the assessment of a Hindu undivided family that the family has already effected a partition, whether total or partial, the Assessing Officer shall proceed to recover the tax from every person who was a member of the family before the partition, and every such person shall be jointly and severally liable for the tax (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)7) The provisions of this section shall, so far as may be, apply in relation to the levy and collection of any penalty, interest, fine or other sum in respect of any period up to the date of the partition, whether total or partial, of a Hindu undivided family as they apply in relation to the levy and collection of tax in respect of any (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)(cid:3)

(cid:11)8) Irrespective of anything contained in the foregoing provisions of this section, where a partial partition has taken place after the 31st December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,—

(cid:11)a) a claim that such partial partition has taken place shall not be

inquired into under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and no finding shall be recorded under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) that such partial partition had taken place and any finding recorded under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) to that effect at any time, shall be null and void;

(cid:11)b) such family shall continue to be liable to be assessed under this Act

as if no such partial partition had taken place; and

(cid:11)c) each member or group of members of such family immediately before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this Act by the family in respect of any period, whether before or after such partial partition(cid:17)

(cid:11)9) For the purposes of this section, the several liability of any member or group of members thereunder shall be computed according to the portion of the joint family property allotted to him or it at the partition, whether total or partial and the provisions of this Act shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)10) For the purposes of this section,—

(cid:11)a) "partition" means,—

(cid:11)i) where the property admits of a physical division, a physical division of the property, but a physical division of the income without a physical division of the property producing the income shall not be deemed to be a partition; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 349 (cid:11)ii) where the property does not admit of a physical division, then such division as the property admits of, but a mere severance of status shall not be deemed to be a partition;

(cid:11)b) "partial partition" means a partition which is partial as regards the persons constituting the Hindu undivided family, or the properties belonging (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)

8(cid:17)—Profits of non-residents from occasional shipping business

Shipping business of non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) 316(cid:17) (cid:11)1) Irrespective of anything in the other provisions of this Act, the provisions of this section shall apply for the purpose of levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident, which carries (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:81)(cid:74)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:79)(cid:76)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:70)(cid:78)(cid:15)(cid:3)(cid:80)(cid:68)(cid:76)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:83)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) Where such a ship carries passengers, livestock, mail or goods shipped at

a port in India,––

(cid:11)a(cid:12) (cid:26)(cid:17)(cid:24)(cid:8)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) carriage shall be deemed to be income accruing in India to the owner or charterer on account of such carriage, whether that amount is paid or payable in or out of India; and

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount (cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)

(cid:11)3) Before the departure from any port in India of any such ship, the master of the ship shall prepare and furnish to the Assessing Officer a return of the full amount paid or payable to the person as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) or any person on his behalf on account of such carriage shipped at that port since the (cid:79)(cid:68)(cid:86)(cid:87)(cid:3)(cid:68)(cid:85)(cid:85)(cid:76)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:87)(cid:17)(cid:3)

(cid:11)4) The requirement of furnishing the return as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall be

deemed to have been complied with, if––

(cid:11)a) the Assessing Officer is satisfied that––

(cid:11)i) it is not possible for the master of the ship to furnish the return

before the departure of the ship from the port; and

(cid:11)ii) the master of the ship has made satisfactory arrangements for filing of the return and payment of tax by any other person on his behalf; and

(cid:11)b) the return is filed within thirty days of the departure of the ship by

(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)5) On receipt of the return, the Assessing Officer shall—

(cid:11)a) assess the income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2); and

(cid:11)b) determine the sum payable as tax thereon at the rate or rates in force applicable to the total income of a company which has not made the (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3) shall be (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:17)

(cid:11)6) No order assessing the income and determining the sum of tax payable thereon shall be made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)5) after the expiry of nine months from the end of the tax year in which the return under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)

(cid:11)7) For the purposes of determining the tax payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), the

(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:17)350 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 350 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)8) A port clearance shall not be granted to the ship until the Commissioner of Customs, or other officer duly authorised to grant the same, is satisfied that the tax assessable under this section has been duly paid or that satisfactory arrangements (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)9) Nothing in this section shall prevent the owner or charterer of a ship from claiming, before the end of the year following the tax year in which the date of departure of the ship from Indian port falls, that an assessment be made of his total income of the tax year as per other provisions of this Act, and tax payable be determined on the basis of such assessme(cid:81)(cid:87)(cid:17)

(cid:11)10) In a case falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9), any payment made under this

section during the tax year, if so claimed, shall be treated as––

(cid:11)a) tax paid in advance with respect to that year and adjusted against tax

payable by such person; and

(cid:11)b) the difference between the sum so paid and the amount of tax found (cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

9(cid:17)—Persons leaving India

Assessment of persons leaving (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

317(cid:17) (cid:11)1) Irrespective of anything contained in section 4, when it appears to the Assessing Officer that any individual may leave India during the current tax year or shortly after its expiry, with no present intention of returning to India, the total income of such individual for the period beginning from the first day of that current (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:69)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) The total income of each completed tax year or part of any tax year included in the specified period shall be chargeable to tax at the rate or rates in force in that tax year, and separate assessments shall be made in respect of each such completed tax year or part of any (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The Assessing Officer may estimate the income of such individual for such specified period or any part thereof, where it cannot be readily determined in the (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)4) For the purposes of making an assessment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Assessing Officer may serve a notice upon such individual requiring him to furnish within such time, not being less than seven days, as specified in the notice, a return in the same form and verified in the same manner as a return under section 268(cid:11)1), setting forth his––

(cid:11)a) total income for each completed tax year comprised in such specified

period referred to therein; and

(cid:11)b) estimated total income for any part of the tax year comprised in such

specified period,

and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply as if the notice were a notice issued under section 268(cid:11)1(cid:12)(cid:17)

(cid:11)5) Irrespective of anything contained in section 268(cid:11)1) or 280, where the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) are applicable, the Assessing Officer may issue any notice under section 268(cid:11)1) or 280, requiring the furnishing of the return by such individual in respect of any tax chargeable under any other provisions of this Act, within such period, not being less than seven days, as the Assessing Officer may (cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:17)

(cid:11)6) The tax chargeable under this section shall be in addition to the tax, if any,

(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 351

10(cid:17)—Association of persons or body of individuals or artificial juridical person

formed for a particular event or purpose

Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event (cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17) 318(cid:17) (cid:11)1) Irrespective of anything contained in the section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed or established or incorporated for a particular event or purpose in a tax year is likely to be dissolved in the same year or immediately after such year, the total income of such association or body or juridical person for the period beginning from the first day of that tax year up to the date of its dissolution shall be chargeable to tax in that (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) For the purpose of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the provisions of section 317(cid:11)2(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)6) shall, so far as may be, apply to any proceedings in the case of any such person as (cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

11(cid:17)—Persons trying to alienate their assets

Assessment of persons likely to transfer property (cid:87)(cid:82)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17) 319(cid:17) (cid:11)1) Irrespective of anything contained in section 4, where it appears to the Assessing Officer during any current tax year that any person is likely to charge, sell, transfer, dispose of or otherwise part with any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the total income of such person for the period beginning from the first day of that current tax year up to the date when the Assessing Officer commences proceedings under this section shall be chargeable to tax in the (cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) For the purpose of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the provisions of section 317(cid:11)2(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)6) shall, so far as may be, apply to any proceedings in the case of any such person as (cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

12(cid:17)—Discontinuance of business, or dissolution

Discontinued (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17) 320(cid:17) (cid:11)1) Irrespective of anything contained in section 4, where any business or profession is discontinued in any tax year, the income of the period beginning from the first day of that tax year up to the date of such discontinuance may, at the discretion of the Assessing Officer, be charged to tax in (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) The total income of each completed tax year or part of any tax year included in such period shall be chargeable to tax at the rate or rates in force in that tax year, and separate assessments shall be made in respect of each such completed (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) Any person discontinuing any business or profession shall give to the Assessing Officer notice of such discontinuance within (cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:11)4) Where any business is discontinued in any year, any sum received after the discontinuance shall be deemed to be the income of the recipient and charged to tax accordingly in the year of receipt, if such sum would have been included in the total income of the person who carried on the business had such sum been received before (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)5) Where any profession is discontinued in any year on account of the cessation of the profession by, or the retirement or death of, the person carrying on the profession, any sum received after the discontinuance shall be deemed to be the income of the recipient and charged to tax accordingly in the year of receipt, if such sum would have been included in the total income of the said person, had it been received (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)352 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 352 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6) Where an assessment is to be made under the provisions of this section, the Assessing Officer may serve on the person whose income is to be assessed or, in the case of a firm, on any person who was a partner of such firm at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:27)(cid:11)1) and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under section 268(cid:11)1)(cid:17)

(cid:11)7) Irrespective of anything contained in section 268 or 280, where the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) are applicable, the Assessing Officer may issue any notice under section 268 or 280, requiring the furnishing of the return by the person whose income is to be assessed in respect of any tax chargeable under any other provisions of this Act, within such period, not being less than seven days, as the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:17)

(cid:11)8) The tax chargeable under this section shall be in addition to the tax, if any,

(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Association dissolved or business (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:17)

321(cid:17) (cid:11)1) Where any business or profession carried on by an association of persons has been discontinued or where an association of persons is dissolved, the Assessing Officer shall make an assessment of the total income of the association of persons as if no such discontinuance or dissolution had taken place, and all the provisions of this Act, including the provisions relating to the levy of a penalty or any other sum chargeable under any provision of this Act shall apply, so far as may (cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)2) Regardless of the generality of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), if the Assessing Officer or the Join(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) association of persons as is referred to in that sub-section is satisfied that the association of persons was guilty of any of the acts specified in Chapter XXI, he may impose or direct the imposition of a penalty as per the provisions of (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)3) Every person who was at the time of such discontinuance or dissolution a member of the association of persons, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other sum payable, and all the provisions of this Act, so far as may be, shall apply to any such assessment (cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:17)(cid:3)

(cid:11)4) Where such discontinuance or dissolution takes place after any proceedings in respect of a tax year have commenced, the proceedings may be continued against the persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) from the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)5(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:21)(cid:11)4(cid:12)(cid:17)

322(cid:17) (cid:11)1) Every person,—

Company in (cid:79)(cid:76)(cid:84)(cid:88)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) who is the liquidator of any company which is being wound up,

whether under the orders of a court or otherwise; or

(cid:11)b) who has been appointed the receiver of any assets of a company,

(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:84)(cid:88)(cid:76)(cid:71)(cid:68)(cid:87)(cid:82)(cid:85)(cid:12)(cid:15)

shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the Assessing Officer who is entitled to assess the income (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 353 (cid:11)2) The Assessing Officer shall, after making such inquiries or calling for such information as he may deem fit, notify to the liquidator within three months from the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the Assessing Officer, would be sufficient to provide for any tax which is then, or is likely thereafter to become, payable by (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)3) The liquidator—

(cid:11)a) shall not, without the leave of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, part with any of the assets of the company or the properties in his hands until he has been notified by the Assessing Officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2); and

(cid:11)b) on being so notified, shall set aside an amount, equal to the amount notified and, until he so sets aside such amount, shall not part with any of the (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:86)(cid:17)

(cid:11)4) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall not debar the liquidator from parting

with such assets or properties for the purpose of––

(cid:11)a) the payment of the tax payable by the company;

(cid:11)b) making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation; or

(cid:11)c) meeting such costs and expenses of the winding up of the company,

as are in the opinion of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)5) If the liquidator fails to give the notice as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or fails to set aside the amount as required by sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), or parts with any of the assets of the company or the properties in his hands in contravention of the provisions of that sub-section, he shall be personally liable for the payment of the tax which the (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:17)

(cid:11)6) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), if the amount of any tax payable by the company is notified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), the personal liability of the liquidator under that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)7) Where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)8) The provisions of this section shall have effect irrespective of anything to the contrary contained in any other law in force, except the provisions of the Insolvency and Bankruptcy Code, (cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:17)

13(cid:17)—Private companies

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

323(cid:17) (cid:11)1) Irrespective of anything contained in the Companies Act, 2013, where

any tax due from—

Liability of directors of private (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17) (cid:11)a) a private company in respect of any income of any tax year; or

(cid:11)b) any other company in respect of any income of any tax year during

which such other company was a private company,354 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 354 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 cannot be recovered, then, every person, who was a director of the private company at any time during the relevant tax year, shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)2) For the purposes of this section, "tax due" includes penalty, interest, fees

(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

14(cid:17)—Assessment of firms

324(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:71)

Charge of tax in (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:17)(cid:3)

on its total income at the rate as specified in any Ce(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

325(cid:17) (cid:11)1) A firm shall be assessed as a firm for the purposes of this Act, if—

Assessment as a (cid:73)(cid:76)(cid:85)(cid:80)(cid:17)

(cid:11)a) the partnership is evidenced by an instrument; and

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) A certified copy of the instrument of partnership referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall accompany the return of income of the firm of the tax year in respect of which assessment as a firm is first sought(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the copy of the instrument of (cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) minors), who were partners in the firm immediately before its dissolution and by the (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)4) Where a firm is assessed as such for any tax year, it shall be assessed in the same capacity for every subsequent year, if there is no change in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:17)

(cid:11)5) Where any such change had taken place in the tax year, the firm shall furnish a certified copy of the revised instrument of partnership along with the return of income for such tax year, and all the provisions of this section shall apply (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)6) Irrespective of anything contained in any other provision of this Act, where, in respect of any tax year, there is on the part of a firm any such failure as is mentioned in section 271,—

(cid:11)a) the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession"; and

(cid:11)b) such payment shall not be chargeable to income-tax under

section 26(cid:11)2(cid:12)(cid:11)g)(cid:17)

326(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)

a firm does not comply with the provisions of section 325 for any tax year,—

Assessment when section 325 not (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)

(cid:11)a) no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing its income chargeable under the head "Profits and gains of business or profession"; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 355 (cid:11)b) such interest, salary, bonus, commission or remuneration shall not be

chargeable to income-tax under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:11)2(cid:12)(cid:11)g) in the hands of partners of

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:17)

15(cid:17)—Change in constitution, succession and dissolution

327(cid:17) (cid:11)1) Where at the time of making an assessment under

section 270 or 271, it is found that a change has occurred in the constitution

Change in constitution of a (cid:73)(cid:76)(cid:85)(cid:80)(cid:17) of a firm, the assessment shall be made on the firm as constituted at the time of

making the as(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) For the purposes of this section, there is a change in the constitution of

the firm—

(cid:11)a) if one or more of the partners cease to be partners or one or more

new partners are admitted, subject to the condition that at least one person who

was partner of the firm before the change continues as partner after such

change; or

(cid:11)b) where all the partners continue with a change in their respective

(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a) shall not apply to a case where the firm

(cid:76)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:17)

328(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:73)(cid:76)(cid:85)(cid:80)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)

by another firm, except in a case covered by section 327, separate assessments shall

Succession of one firm by (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:17) be made on the predecessor firm and the successor firm as per the provisions of

section 313(cid:17)

329(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:90)(cid:68)(cid:86)(cid:15)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)

legal representative of any such person who is deceased, shall be jointly and

severally liable along with the firm for the amount of tax, penalty or other sum

Joint and several liability of partners for tax (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:17) payable by the firm for the tax year, and all the provisions of this Act, so far as may

be, shall apply to the assessment of such tax or imposition or levy of such penalty

(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:17)

330(cid:17) (cid:11)1) Where a firm is dissolved or any business or profession carried on by

it has been discontinued, the Assessing Officer shall make an assessment of the total

Firm dissolved or business (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:17) income of the firm, as if no such dissolution or discontinuance had taken place, and

all the provisions of this Act, including the provisions relating to the levy of a

penalty or any other sum chargeable under any provision of this Act, shall apply, so

(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) Regardless of the generality of sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if the Assessing Officer or

(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12), in the course of any

proceeding under this Act in respect of any such firm as referred to in that

sub-section, is satisfied that the firm was guilty of any of the acts specified in

Chapter XXI, he may impose or direct the imposition of a penalty as per the

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)356 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 356 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) Every person who was at the time of such dissolution or discontinuance a partner of the firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other sum payable, and all the provisions of this Act, so far as may be, shall apply to any such (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:17)

(cid:11)4) Where such dissolution or discontinuance takes place after any proceedings in respect of a tax year have commenced, the proceedings may be continued against the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) from the stage at which the proceedings stood at the time of such dissolution or discontinuance, and all the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)5) The provisions of this section shall not affect the provisions of

section 302(cid:11)4(cid:12)(cid:17)

16(cid:17)—Liability of partners of limited liability partnership in liquidation

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:28)(cid:17) 331(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83) Act, 2008, where any tax including penalty, interest, fee or any other sum payable under the Act is due and cannot be recovered from––

Liability of partners of limited liability partnership in (cid:79)(cid:76)(cid:84)(cid:88)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) the limited liability partnership in respect of any income of any tax

year; or

(cid:11)b) any other person in respect of any income of any tax year during

which such other person was a limited liability partnership,

then, in such case, every such person who was a partner of such limited liability partnership at any time during the relevant tax year, shall be jointly and severally liable for the payment of such tax due unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:17)

B.—Special provisions for registered non-profit organisation

1(cid:17)––Registration

Application for (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

332(cid:17) (cid:11)1) The following persons may, for claiming benefits under this Part as a registered non-profit organisation, make an application for registration in such form and manner, as may be prescribed, to the Principal Commissioner or Commissioner:––

(cid:11)a) a public trust; or

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:25)(cid:19)(cid:17) (cid:11)b) a society registered under the Societies Registration Act, 1860, or

under any law in force in India; or

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:11)c) a company registered under section 8 of the Companies Act, 2013 or the companies registered under section 25 of the Companies Act, 1956 and (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:25)(cid:24)(cid:11)2(cid:12)(cid:11)g) of the Companies Act, 2013; or

(cid:11)d) a University established by law or any other educational institution

affiliated thereto or recognised by the Government; or

(cid:11)e) an institution financed wholly or in part by the Government or a local

authority; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 357 (cid:11)f) any person as referred to in Schedule III (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:21)(cid:26)(cid:12)(cid:3) (cid:87)(cid:82) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:21)(cid:28)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:22)(cid:25)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:57)(cid:44)(cid:44)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:19)(cid:12) (cid:87)(cid:82)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:28)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:21)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)g) any other person notified by the Board in this behalf(cid:17)

(cid:11)2) A person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be eligible for

registration, if––

(cid:11)a) such person is constituted or registered or incorporated in India for carrying out one or more charitable purposes, as referred to in section 2(cid:11)23) or one or more public religious purposes; and

(cid:11)b) the properties of such person are held for the benefit of the general

public under an irrevocable trust––

(cid:11)i) wholly for charitable or religious purposes in India; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) partly for charitable or religious purposes in India, if such person was constituted or registered or incorporated prior to the commencement of the Income-tax Act, 1961(cid:17)

(cid:11)3) Every application in respect of the cases specified in column B of the Table below shall be made to the Principal Commissioner or Commissioner within the time provided in column C of the said Table, who shall, on receipt of such application, follow the procedure provided in this section and shall pass an order within the time specified in column D of the said Table, and registration, if granted, shall be valid for a period specified in column E (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Table

6O1R Case Time limit for furnishing application Time limit for passing order Validity of registration
A B C D E
 Where the activities of the applicant have not commenced and it has not been registered under any specified provision at any time before making the application At any time during the tax year beginning from which registration is sought One month from the end of the month in which application is made Three tax years commencing from the tax year in which such application is PDGH
A B C D E
 Where the activities of the applicant have commenced and it has not been registered under any specified provision at any time before making the application At any time during the tax year, beginning from which registration is sought Six months from the end of the quarter in which application is made Five tax years commencing from the tax year in which such application is PDGH
 Where the applicant has been granted provisional registration and activities have commenced Within six months of the commencement of activities Six months from the end of the quarter in which application is made Five tax years commencing from the tax year in which such application is PDGH
 Where the provisional registration of the applicant is due to expire and activities have not commenced At least six months prior to the expiry of the provisional registration Six months from the end of the quarter in which application is made Five tax years following the tax year in which such application is PDGH
 Where the registration of the applicant is due to expire, other than cases mentioned at VHULDOQXPEHU At least six months prior to the expiry of the registration Six months from the end of the quarter in which application is made Five tax years following the tax year in which such application is PDGH
 Where the registration of the applicant has become inoperative due to switching over of regime under VHFWLRQ At any time during the tax year beginning from which the registration is sought to be made operative Six months from the end of the quarter in which application is made Five tax years commencing from the tax year in which such application is PDGH
 Where the applicant, being a registered non-profit organisation, has adopted or undertaken modification of its objects which do not conform to the conditions of registration Within thirty days of the date of such adoption or PRGLILFDWLRQ Six months from the end of the quarter in which application is PDGH Five tax years commencing from commencement of the tax year in which such application is PDGH
358 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 358 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 359

(cid:11)4) In case the application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) is made beyond the time allowed in column C of the Table specified in the said sub-section, the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in furnishing the application, condone such delay and such application (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

(cid:11)5) In case the application is made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:22)(cid:3)(cid:87)(cid:82)(cid:3)(cid:26)(cid:12)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74) effect to the provisions of this Part, does not exceed five crore rupees during each of the two tax years, preceding the tax year in which such application is made, the provisions of (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:86)(cid:17)(cid:3) (cid:22)(cid:17)(cid:40)(cid:3) (cid:87)(cid:82) (cid:26)(cid:17)(cid:40)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)-section, shall have effect as if for the words "five years", the words "ten years" had (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)6) If any application for registration is not made within the time specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:17)(cid:38)(cid:15)(cid:3)(cid:23)(cid:17)(cid:38)(cid:15)(cid:3)(cid:24)(cid:17)(cid:38)(cid:3)(cid:82)(cid:85)(cid:3)(cid:26)(cid:17)(cid:38)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) application is not condoned under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), such person shall be liable to pay (cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:21)(cid:17)(cid:3)

(cid:11)7) The Principal Commissioner or Commissioner shall, on an application made by an applicant in any of the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:21)(cid:3)(cid:87)(cid:82)(cid:3)(cid:26)(cid:12)(cid:15)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) make such inquiries as he thinks necessary in order to satisfy himself about the genuineness of activities, and the compliance of such requirements of any other law as are material for the purpose of achieving its objects, and––

(cid:11)a) if he is so satisfied about the objects and the genuineness of the activities and compliance of such requirements of any other law in force, shall pass an order in writing granting registration; or

(cid:11)b) if he is not so satisfied, after affording a reasonable opportunity of

being heard to the applicant shall,––

(cid:11)i) pass an order in writing rejecting the application, where the

application was made in any of the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:3)(cid:82)(cid:85)(cid:3)(cid:25)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii) pass an order in writing rejecting the application and also cancelling the registration in any other case specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:22)(cid:15)(cid:3)(cid:23)(cid:15)(cid:3)(cid:24)(cid:3)(cid:82)(cid:85)(cid:3)(cid:26)(cid:12)(cid:15)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)360 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 360 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)8) Where an application has been made in any of the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) Principal Commissioner or Commissioner (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)9) Where the registration of a person, granted prior to the 1st April, 2021 under the specified provision of the Income-tax Act, 1961, has expired and such person makes an application for registration under this Part, the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in making such application, condone such delay and grant registration to such person under this Part within three months from the end of the month in which the application is made, which shall be valid for five years from the commencement of the tax year 2021-(cid:21)(cid:19)(cid:21)(cid:21)(cid:17)(cid:3)

(cid:11)10) The order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)7(cid:12)(cid:15)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)9) shall be passed in the form

and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Switching over (cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:80)(cid:72)(cid:86)(cid:17)

333(cid:17) (cid:11)1) Nothing contained in section 11, other than Schedule II (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:15)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:21)(cid:26)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:22)(cid:25)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:19)(cid:3)(cid:87)(cid:82)(cid:3)(cid:20)(cid:28)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:23)(cid:21)(cid:3)(cid:87)(cid:82)(cid:3)(cid:23)(cid:24)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)stered non-profit organisation from its total income for that (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) The registration under section 332 shall cease to operate from the date on which the registered non-profit organisation is notified as specified in Schedule III (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:26)(cid:15) (cid:21)(cid:27)(cid:15)(cid:3)(cid:21)(cid:28)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:21)(cid:12)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) 1st day of April of the tax year for a registered non-profit organisation which claims (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:22)(cid:15)(cid:3)(cid:23)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:24)(cid:12)(cid:17)

(cid:11)3) A person, whose registration ceases to operate under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), may apply for registration under section 332 subject to the condition that the notification granting exemption to such person under Schedule III (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:26)(cid:15)(cid:3)(cid:21)(cid:27)(cid:15)(cid:3)(cid:21)(cid:28)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:21)(cid:12)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3) effect from the date on which the said registration is granted and thereafter shall not be entitled to exemption under the respective serial numbers of the sa(cid:76)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)

2(cid:17)––Income of registered non-profit organisation

334(cid:17) (cid:11)1) The Income-tax payable by a registered non-profit organisation on its

total income for any tax year shall be the aggregate of the amounts calculated––

Tax on income of registered non-profit (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) at the rate of 30% on specified income for such tax year; and

(cid:11)b) at the rate applicable on taxable regular income and any residual

(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) The provisions of this Chapter shall apply irrespective of anything to the

contrary contained in any other provision of this Act other than sections (cid:28)(cid:25)(cid:3)(cid:87)(cid:82)(cid:3)(cid:28)(cid:27)(cid:17)

335(cid:17) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:82)(cid:81)-profit organisation

Regular (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

means––

(cid:11)(cid:68))(cid:3)income from any charitable or religious activity, for which such non-

profit organisation is registered, carried out by it in such tax year;

(cid:11)b)(cid:3)income other than income covered in clause (cid:11)e), derived from any(cid:3) property, deposit or investment held wholly for charitable or religious purposes by such registered non-profit organisation in such tax year;

(cid:11)c)(cid:3)income other than income covered in clause (cid:11)e), derived from any(cid:3) property, deposit or investment held in part for charitable and religious purposes by such registered non-profit organisation as referred in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:21)(cid:11)2(cid:12)(cid:11)b(cid:12)(cid:11)ii) in such tax year;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 361

(cid:11)d) voluntary contributions received by such registered non-profit

organisation in such tax year; and

(cid:11)e) gains of any commercial activity permissible under sections 344, 345 and 346, carried out by such registered non-profit organisation in such tax year, computed in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

336(cid:17) The taxable regular income of a registered non-profit organisation for any Taxable regular income(cid:17) tax year shall be––

(cid:11)a) nil, where 85% or more of the regular income of such tax year has been applied as per provisions of section 341 or accumulated under section 342 for charitable or religious purposes, in such tax year as per the provisions of this Part; and

(cid:11)b) in any other case, 85% of the regular income for such tax year as reduced by its application for charitable or religious purposes as per provisions of section 341 or accumulation thereof under section 342 in such tax year as per the provisions of this Part(cid:17)

Specified income(cid:17) 337(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation shall mean the income as specified in column B of the Table below and shall be taxable in the year provided in the column C thereof:––

Table

6O1R Specified income Tax year
A B C
1 Any anonymous donation received by a registered non-profit organisation other than a registered non-profit organisation created or established,— i) wholly for religious purposes, or ii) wholly for charitable and religious purposes excluding anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital; or other medical institution run by such registered non-profit organisation), excluding the anonymous donations up to ൟ 100000 or 5% of the total donations received by it during the tax year, whichever LVKLJKHU Tax year in which such anonymous donation LVUHFHLYHG
 Any portion of income applied by it, directly or indirectly, for the benefit of any related person, computed in the manner, as may be prescribed Tax year in which such DSSOLFDWLRQLVPDGH
A B C
 Any portion of income applied by it outside India in contravention to the provisions of section 338 a) Tax year in which such application of income is PDGH
 Any investment or deposit made in contravention to the provisions of section 350 out of any income, accumulated income, deemed accumulated income, corpus, deemed corpus, or any other fund Tax year in which such investment or deposit LVPDGH
 Any deemed corpus donation in respect of which any of the conditions specified in the section 340 is violated Tax year in which such violation is made
 Any portion of accumulated income, if it is applied to purposes other than charitable or religious purposes for which it is accumulated or set apart Tax year in which it is VRDSSOLHG
 Any portion of accumulated income, if it ceases to be accumulated or set apart for application to such purposes as specified XQGHUVHFWLRQ 1  Tax year in which it ceases to be so DFFXPXODWHGRUVHWDSDUW
 Any portion of accumulated income, if it is not applied as per the provisions of section 341 1  WR 4) for which it is accumulated or set apart within the period for which it was accumulated or set apart as specified in section 342 1) Last of the tax years for which income was so DFFXPXODWHGRUVHWDSDUW
 Any portion of accumulated income, if it is credited or paid to any other registered non-SURILWRUJDQLVDWLRQ Tax year in which it is VRFUHGLWHGRUSDLG
 Any income applied to purposes other than charitable or religious purposes for ZKLFKLWLVUHJLVWHUHG Tax year in which it is VRDSSOLHG
 Any income determined by the Assessing Officer under section 344 in excess of income shown in the books of account of such business undertaking Tax year to which such LQFRPHUHODWHV
 Fair market value of any asset, where it is not held in forms or modes specified in paragraph 1 1  WR 30) of Schedule XVI even after the expiry of one year from the end of the tax year in which such asset is DFTXLUHG Tax year immediately following the expiry of limitation period PHQWLRQHGLQ&ROXPQ%
 Any deemed application under section  5) not actually applied by the registered non-profit organization for its objects in India within the period specified in sHFWLRQ 6  Tax year specified in VHFWLRQ  6) by which such application is required to be made
362 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 362 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 363

338(cid:17) While computing the regular income of a registered non-profit

organisation, the following income shall not be included:––

Income not to be included in (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)a) income applied outside India, where the Board, by general or special order, directs that such income shall not be so included in its total income in case of a registered non-profit organisation––

(cid:11)i) created before the 1st April, 1952 for charitable or religious

purposes; or

(cid:11)ii) created on or after the 1st April, 1952 for charitable purposes where such application of income outside India tends to promote international welfare in which India is interested;

(cid:11)b) the corpus donation received by the registered non-profit

organisation under section 339(cid:17)

Corpus donation(cid:17) 339(cid:17) (cid:38)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:3)(cid:71)(cid:82)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92) the donor that it shall form part of the corpus of the registered non-profit organisation provided that such donation is invested or deposited in any of the modes permitted under section 350 (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:17)

Deemed corpus (cid:71)(cid:82)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 340(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation includes any temple, mosque, gurudwara, church or other place notified under section 133(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:11)vi), any sum or sums received by such registered non-profit organisation as donation for the purpose of renovation or repair of such temple, mosque, gurudwara, church or other place, may, at its option, be deemed as forming part of the corpus under section 339, if it—

(cid:11)a) maintains such corpus as separately identifiable;

(cid:11)b) applies such corpus only for the purpose for which the donation was

made;

(cid:11)c) invests or deposits such corpus in any of the modes permitted under

section 350; and

(cid:11)d(cid:12) (cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:85)(cid:83)(cid:88)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:82)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

Application of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

341(cid:17) (cid:11)1) The following sums shall be allowed as application of income to a

registered non-profit organisation:––

(cid:11)a(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:80)(cid:15)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:80)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b), applied by it for charitable or religious purpose in India for which it is registered where such sum is paid during the tax year provided that the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:11)b(cid:12)(cid:11)i(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:11)6(cid:12)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)7) shall apply in respect of such sum; and

(cid:11)b) 85% of the sum paid by way of donation made to any other registered

non-(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The application of income under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall include the

following:––

(cid:11)a) the amount invested or deposited back during the tax year, in the modes permitted under section 350 maintained specifically for such corpus, if––364 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 364 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)i) such investment or depositing back is made within five years from the end of the tax year in which such application of income was made from the corpus; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)ii) the application of income from the corpus is made after the 31st March, 2021 and there was no violation of any provision of this Part, or any corresponding provision of the Income-tax Act, 1961 with respect to such application;

(cid:11)b) the amount repaid, during the tax year, towards any loan or

borrowing where,––

(cid:11)i) such repayment is within five years from the end of the tax year in which such application of income was made from the loan or borrowing; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)ii) the application of income from the loan or borrowing is made after the 31st March, 2021 and there was no violation of any provision of this Part, or any corresponding provision of the Income-tax Act, 1961 (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) The following claims shall not be allowed as application of income under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2):––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)a) the deduction or allowance by way of depreciation or otherwise claimed in respect of an asset acquisition of which has been claimed as an application of income in the same or any other tax year under this Part or under any corresponding provision of the Income-tax Act, 1961; or

(cid:11)b) a claim of set off or deduction or allowance of any excess application

of any of the years preceding the tax year; or

(cid:11)c) any sum paid as a corpus donation to any other registered non-profit

(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) An application from corpus, loan or borrowing, accumulated income, specified income or deemed accumulated income shall not be considered as application for the purpose of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2)(cid:17)

(cid:11)5) Where, in a tax year, the regular income applied by a registered non-profit organisation towards charitable or religious purposes in India, as per the provisions of sub-sections (cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)4), is less than 85% of regular income, the shortfall, or any part thereof, at the option of the registered non-profit organisation, may be treated (cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)6) Any deemed application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)5) shall be applied by the

registered non-profit organisation for its objects in India,—

(cid:11)a) during the tax year in which the income is received or in the tax year immediately succeeding such tax year, where such shortfall is for the reason that the whole or any part of the income has not been received during that tax year;

(cid:11)b) in the tax year immediately succeeding the tax year in which the

(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:73)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 365 (cid:11)7) The option under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be exercised on or before the due (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1) for furnishing the return of income for such tax year, in such form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)8) The application of income under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall include deemed

application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:17)

(cid:11)9) Following income from capital gains shall be deemed as application of

income—

(cid:11)a) the capital gain from transfer of a capital asset, being property held under trust wholly for charitable or religious purposes, where the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held,—

(cid:11)i) if the whole of the net consideration is utilised in acquiring the

new capital asset, the whole of such capital gain;

(cid:11)ii) if only a part of the net consideration is utilised for acquiring the new capital asset, so much of such capital gain as is equal to the amount, if any, by which the amount so utilised exceeds the cost of the transferred asset;

(cid:11)b) the appropriate fraction of the capital gain arising from the transfer of a capital asset, being property held under trust in part for charitable or religious purposes, where the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held,—

(cid:11)i) if the cost of acquisition of the new capital asset acquired is not less than the net consideration in respect of the capital asset transferred, the whole of appropriate fraction of such capital gain;

(cid:11)ii) in any other case, so much of the appropriate fraction of the capital gain as is equal to the amount, if any, by which the appropriate fraction of the amount utilised for acquiring the new asset exceeds the appropriate (cid:73)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17)(cid:3)

(cid:11)10) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9),—

(cid:11)a) "appropriate fraction" means the fraction which represents the extent to which the income derived from the capital asset transferred was immediately before such transfer applicable to charitable or religious purpose;

(cid:11)b) "cost of transferred asset" means the aggregate of the cost (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:68)(cid:86)(cid:3) (cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) the purposes of sections 72 and 73) of the capital asset which is subject of the transfer and the cost of any improvement thereto within the meaning assigned to that expression in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:19)(cid:11)1(cid:12)(cid:11)b);

(cid:11)c) "net consideration" means the full value of the consideration received or accruing as a result of the transfer of the capital asset as reduced by any expenditure incurred wholly and exclusively in connection with such (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)366 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 366 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Accumulated (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

342(cid:17) (cid:11)1) A registered non-profit organisation may accumulate or set apart any part of its regular income during any tax year by furnishing a statement to the Assessing Officer in such form and manner, as may be prescribed, on or before the due date specified in section 263(cid:11)1) for furnishing the return of income for such tax year stating therein the purpose and period, not exceeding five years, for which the inc(cid:82)(cid:80)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:87)(cid:3) (cid:68)(cid:83)(cid:68)(cid:85)(cid:87)(cid:17) (cid:11)2) The amount credited or paid by a registered non-profit organisation to any other registered non-profit organisation out (cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:83)(cid:68)(cid:85)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)3) The period during which the income is not applied for the purpose for which it is so accumulated or set apart pursuant to an order or injunction of any court, shall be excluded from the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:11)4) The income accumulated or set apart under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be invested or deposited in any of the modes permitted under section 350, or applied for the purposes as stated in the prescribed form referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)5) The registered non-profit organisation may, for the change of purpose for which income has been accumulated or set apart, make an application to the Assessing Officer, in such form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)6) The Assessing Officer may, on an application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) and subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), allow the registered non-profit organisation to apply its income for such other charitable or religious purposes in India which are in (cid:70)(cid:82)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:86)(cid:17)

(cid:11)7) Where a registered non-profit organisation is dissolved, the Assessing Officer may, on an application made by such registered non-profit organisation in such form and manner, as may be prescribed, allow application of such income to be made to any other registered non-profit organisation for the year in which it is (cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:17)

Deemed accumulated (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

343(cid:17) (cid:11)1) The regular income, as reduced by the application of income as per the provisions of section 341 and accumulated or set apart income under section 342, to the extent of 15% of regular income, shall be considered as deemed accumulated income and where such deemed accumulated income is invested or deposited, it shall be invested or deposited in any of the modes permitted under section 350(cid:17)

(cid:11)2) The deemed accumulated income under this section shall not be considered

as accumulated income for the purposes of section 342(cid:17)

3(cid:17)––Commercial activities by registered non-profit organisation

Business undertaking held (cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)

344(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation includes a business undertaking, and where a claim is made that the income of any such undertaking is eligible for benefits under this Part, then the Assessing Officer shall have the power to determine the income of such business undertaking as per the provision(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

345(cid:17) A registered non-(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)n a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless—

(cid:11)a) such commercial activity is incidental to the attainment of the

Restriction on commercial activities by a registered non-profit (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

objectives of the registered non-profit organisation; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 367

(cid:11)b(cid:12) (cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

346(cid:17) No registered non-profit organisation, carrying out advancement of any other object of general public utility, shall carry out any commercial activity unless,—

(cid:11)a) such commercial activity is undertaken in the course of actual

carrying out of advancement of any object of the general public utility;

Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17) (cid:11)b) the aggregate receipts from such commercial activity or activities do not exceed 20% of the total receipts of such registered non-profit organisation of the relevant tax year; and

(cid:11)c) separate books of account are maintained by such registered

non-profit organisation (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

4(cid:17)––Compliances

Books of account(cid:17) 347(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, such registered non-profit organisation shall be required to keep and maintain the books of account and other documents in such form and manner and at such place, as may be p(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Audit(cid:17) 348(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, the accounts of such registered non-profit organisation for that tax year shall be audited by an accountant and the person in receipt of the income shall be required to furnish a report of an audit of such income by such date in the prescribed form, duly signed and verified by such accountant and setting forth such particulars, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Return of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 349(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, it shall furnish the return of income for that tax year as per the provisions of section 263(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)iii)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), within the time limit allowed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:11)c)(cid:17)

350(cid:17) (cid:11)1) The modes of investing or depositing the money under this Part, shall Permitted modes of investment(cid:17) (cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:59)(cid:57)(cid:44)(cid:17)(cid:3)

(cid:11)2) The modes of investing or depositing money under this Part, other than the modes specified in Schedule XVI, shall be specified by the Central Government, by (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

5(cid:17)––Violations

351(cid:17) (cid:11)1) The following shall constitute specified violation by a registered Specified violation(cid:17) non-profit organisation:––

(cid:11)a) where any income of the registered non-profit organisation has been

applied, other than for its objects; or

(cid:11)b) it carries out any commercial activity in contravention of the

provisions of section 345 or 346; or368 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 368 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)c) where it has applied any part of its total income for private religious

purposes, which does not enure for the benefit of the public; or

(cid:11)d) where a registered non-profit organisation, created or established after the commencement of this Act for charitable purpose, has applied any part of its income for the benefit of any particular religious community or caste other than the Scheduled Castes or the Scheduled Tribes or backward classes or women and children; or

(cid:11)e) where any activity being carried out by the registered non-profit organisation is not genuine or is not being carried out in accordance with all or any of the conditions subject to which it was registered; or

(cid:11)f) the registered non-profit organisation has not complied with the requirements of any other law as referred under section 332(cid:11)7)(cid:11)a) and the order, direction or decree, holding that such non-compliance has occurred, has either not been disputed, or has attained finality; or

(cid:11)g) the application referred to in section 332(cid:11)1) contains any false or

(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) Where,––

(cid:11)a) the Principal Commissioner or Commissioner has noticed occurrence

of one or more specified violations during any tax year;

(cid:11)b) the Principal Commissioner or Commissioner has received a reference

(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)13) for any tax year; or

(cid:11)c) a registered non-profit organisation has been selected as per the risk

management strategy formulated by the Board for any tax year,

the Principal Commissioner or Commissioner shall—

(cid:11)i) call for such documents or information from the registered non-profit organisation, or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence of any specified violation;

(cid:11)ii) pass an order in writing,––

(cid:11)A) either cancelling the registration of such registered non-profit organisation, after affording a reasonable opportunity of being heard, for such tax year and all subsequent tax years, if he is satisfied that one or more specified violations have taken place; or

(cid:11)B) not cancelling the registration of such registered non-profit organisation, if he is not satisfied about the occurrence of any specified violation; and

(cid:11)iii) forward a copy of the order pa(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii) to the Assessing

Officer and such registered non-profit organisation(cid:17)

(cid:11)3) The order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)ii), shall be passed before the expiry of six months, calculated from the end of the quarter in which the first notice is issued by the Principal Commissioner or Commissioner, calling for any document or (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) of the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 369 Tax on accreted (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 352(cid:17) (cid:11)1) Every specified person shall, in addition to the income-tax chargeable in respect of his total income, be liable to pay additional income-tax on accreted income at the maximum marginal rate in any of the cases specified in column B(cid:11)(cid:76)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)of the Table in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)2) The accreted income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be computed using

the following formula:––

A = B-C

where,––

A = Accreted income;

B = Aggregate fair market value of the total assets of the specified

person, as on the date specified, in column C of the Table in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), computed in accordance with such method of valuation, as may be prescribed;

C = Total liability of such specified person, as on the date specified in column C of the said Table, computed in accordance with such method of valuation, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The accreted income, computed as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be reduced by such amount of accreted income as is attributable to specified (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17)

(cid:11)4) The specified person and the principal officer or trustee of such specified person shall be liable to pay the tax on accreted income to the credit of the Central Government within fourteen days from the due date specified in column D of the (cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:17)

Table

6O1R Case Specified date Due date for the payment of tax on accreted income
A B C D
L LL
 The registration granted to the specified person under any specified provision has been cancelled or ZLWKGUDZQ The specified person has preferred an appeal against the order of FDQFHOODWLRQ The date of the order cancelling the UHJLVWUDWLRQ Date of receipt of the order in any appeal, confirming the cancellation of the registration, by the specified SHUVRQ
A B C D
L LL
 The registration granted to the specified person under any specified provision has been cancelled or ZLWKGUDZQ The specified person has not preferred an appeal against such order of FDQFHOODWLRQ The date of the order cancelling the UHJLVWUDWLRQ The date on which the period for filing appeal under section 362 against the order cancelling the registration H[SLUHV
 a) The specified person has adopted or undertaken modification of its objects during any tax year; and b) such modified objects do not conform to the conditions of UHJLVWUDWLRQ The specified person has not applied for fresh registration under any specified provision in VXFKWD[\HDU The date of adoption or modification of DQ\REMHFW The end of VXFKWD[\HDU
  a) The specified person has adopted or undertaken modification of its objects during any tax year; and b) such modified objects do not conform to the conditions of registration a) The specified person has adopted or undertaken modification of its objects during any tax year; and b) such modified objects do not conform to the conditions of registration The specified person has applied for fresh registration under any specified provision in such tax year and where such application has been rejected and appeal has been preferred against such order of UHMHFWLRQ The specified person has applied for fresh registration under any specified provision in the said tax year and where such application has been rejected and no appeal has been preferred against such order of rejection The date of adoption or modification of any object The date of adoption or modification of any object The date of receipt of the order in any appeal, confirming the cancellation of the registration by the specified SHUVRQ The date on which the period for filing appeal under section 362 against the order cancelling the registration expires
 The specified person fails to make an application as the provisions per of–– a) sub-FODXVH i) RU ii  RU iii) of the first proviso to VHFWLRQ  23C) of the Income-tax Act,  RI RU b) sub-FODXVH i) RU ii  RU iii) of VHFWLRQ 1) ac) of the Income-tax Act,   RI   or c) as specified in VHFWLRQ  3) 7DEOH6O1R RU  The period specified in the respective or clause sub-clauses or Table, as the case may be, expires in the tax year in which the said application is to be made The last date for making an application for registration The end of VXFKWD[\HDU
 Where a specified person converts itself into a form which is not eligible for grant of registration during any tax year The date of such conversion The end of VXFKWD[\HDU
 The specified person has merged with any other entity other than a registered non- profit organisation having the same or similar objects and the said merger does not fulfil such conditions, as may be prescribed The date of merger The date of PHUJHU
 The specified person has failed to transfer upon dissolution, all its assets to any other registered non-profit organisation within twelve months from the end of the month in which the dissolution takes SODFH The date of dissolution The date on which such period of twelve months H[SLUHV
370 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 370 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 371 372 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 372 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)5) The payment of tax on the accreted income by the specified person under this section shall be deemed as the final payment of tax in respect of the said income and no further credit therefor shall be claimed by, or any deduction be allowed to, the specified person or any other person in respect of the amount of tax so paid under (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)6) Where the specified person, or the principal officer or trustee of such specified person, fails to pay the whole or any part of the tax on the accreted income within the time allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), such specified person, principal officer or trustee shall be liable to pay simple interest, computed as per the following formula:––

I (cid:32)(cid:3)(cid:20)(cid:8)(cid:3)(cid:82)(cid:73)(cid:3)(cid:11)(cid:55)*P)

where,––

I = interest;

T = tax on accreted income; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 373 P = number of months beginning on the date immediately after the last date on which such tax was payable and ending with the date on (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)7) All the provisions of this Act shall apply for the collection and recovery of income-tax in respect of the amount of tax payable by the specified person, principal officer or trustee and the following persons shall be deemed to be assessee in default:––

(cid:11)a) the specified person and principal officer or the trustee of such

specified person;

(cid:11)b) the person to whom any asset forming part of the computation of accreted income under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) has been transferred, where the tax on accreted income is payable under the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:12)(cid:17)

(cid:11)8) Subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)7), the liability of the person (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of the said sub-section shall be limited to the extent to which (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 353(cid:17) (cid:11)1) Where any registered non-profit organisation––

(cid:11)a) fails to maintain books of account under section 347; or

(cid:11)b) fails to get books of account audited under section 348; or

(cid:11)c) fails to furnish its return of income under section 349; or

(cid:11)d) carrying out advancement of any other object of general public utility, carries out any commercial activity in contravention of the provisions of section 346,

during any tax year, its regular income for such tax year as reduced by the expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall be taxable regular income which shall be chargeable to tax as per the provisions of section 334(cid:17)

(cid:11)2) Irrespective of the provisions of section 338, any the specified income and residual income of the registered non-profit organisation, which is not included in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall also be chargeable to tax under the provisions of section 334(cid:17)

(cid:11)3) The expenditure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be the expenditure (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:12)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)red non-profit organisation, subject to the fulfilment of the following conditions:—

(cid:11)a) such expenditure shall be incurred in India;

(cid:11)b) such expenditure shall be for the objects of the registered

non-profit organisation;

(cid:11)c) such expenditure is not made from the corpus standing to the credit of the registered non-profit organisation as on the end of the tax year immediately preceding the tax year for which income is being computed;

(cid:11)d) such expenditure is not out of any loan or borrowing;

(cid:11)e) the claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other tax year;

374 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 374 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)f) such expenditure is not in the form of any contribution or donation to

any person;

(cid:11)g) such expenditure is not on account of a payment or aggregate of payments made to a person in contravention to the provisions of section 36(cid:11)4(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)7);

(cid:11)h) such payment is allowable under section 35(cid:11)b(cid:12)(cid:11)i); and

(cid:11)4) For the purposes of this section, no set off or deduction or allowance of any application or expenditure other than those referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

6(cid:17)––Approval for purpose of deduction under section 133(1)(b)(ii)

Application for approval for purpose of section (cid:20)(cid:22)(cid:22)(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:11)ii(cid:12)(cid:17)

354(cid:17) (cid:11)1) A registered non-profit organisation or a person referred to in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12) may, for the purpose of section 133(cid:11)1(cid:12)(cid:11)b(cid:12)(cid:11)ii), make an application for approval in such form and manner, as may be prescribed, to the Principal Commissioner or Commissioner, subject to the following conditions:––

(cid:11)a) it is not expressed to be for the benefit of any particular religious

community or caste;

(cid:11)b) it is established in India for a charitable purpose and does not incur any expenditure of an amount exceeding 5% of its total income during a tax year which is of a religious nature;

(cid:11)c) the instrument under which it is constituted does not, or the rules governing it do not, contain any provision for the transfer at any time of the whole or any part of its assets for any purpose other than a charitable purpose;

(cid:11)d) it maintains regular accounts of its receipts and expenditure;

(cid:11)e) it prepares such statement for such period, as may be prescribed, and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time, as may be prescribed;

(cid:11)f) it delivers to the said prescribed authority, a correction statement for rectification of any mistake or to add, delete or update the information (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)e) in such form and verified in such manner, as may be prescribed; and

(cid:11)g) it furnishes a certificate to the donor specifying the amount of donation within such period from the date of receipt of the donation containing the requisite particulars in manner, as may be prescribed(cid:17)

(cid:11)2) The application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be made in respect of the cases referred to in column B of the Table below within the time limit provided in column C of the said Table and the Principal Commissioner or Commissioner, on receipt of such application, shall follow the procedure provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)4), and shall pass an order in writing within the time limit provided in column D and approval, if granted, shall be valid for a period provided in column E of the said Ta(cid:69)(cid:79)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 375 Table

6O1R Case Time limit for furnishing application Time limit for passing the order Validity of approval
A B C D E
 Where the activities of the applicant have not commenced At any time during the tax year from which approval is sought One months from the end of the month in which application is made Three tax years commencing from the tax year in which such application is PDGH
 Where the activities of the applicant have commenced At any time during the tax year from which approval is sought Six months from the end of the quarter in which application is made Five tax years commencing from the tax year in which such application LVPDGH
 Where the applicant has provisional approval and activities have commenced Within six months of the commencement of activities Six months from the end of the quarter in which application is made Five tax years commencing from the tax year in which such application is PDGH
 Where the provisional approval of the applicant is due to expire and activities have not commenced At least six months prior to the expiry of the provisional approval Six months from the end of the quarter in which application is made Five tax years following the tax year in which such application is PDGH
 Where the period for approval of a registered non-profit organisation is due to expire At least six months prior to the expiry of the said approval Six months from the end of the quarter in which application is made Five tax years following the tax year in which such application is PDGH
376 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 376 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)3) Where an application has been made in any of the cases specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:12), the Principal Commissioner or Commissioner shall call for such documents or information or make such inquiries as he thinks necessary in order to satisfy himself about the genuineness of the activities, and compliance of such requirements of any other law in force, as are material for the purposes of achieving its objects, and––

(cid:11)a) if he is so satisfied about the objects and the genuineness of the activities and compliance of such requirements of any other law in force, he shall pass an order in writing approving it; or

(cid:11)b) if he is not so satisfied, after affording a reasonable opportunity of

being heard,––

(cid:11)i) shall pass an order in writing rejecting the application, where the application was made in any of the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12); and

(cid:11)ii) in any other case, shall pass an order in writing rejecting the

application and also cancelling the approval,

(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)4) Where an application has been made in any of the cases specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12), the Principal Commissioner or Commissioner shall pass an order granting (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17)

7(cid:17)—Interpretation

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

355(cid:17) For the purposes of this Part,––

(cid:11)a) "anonymous donation" means any voluntary contribution referred to (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)49(cid:12)(cid:11)c), where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars, as may be prescribed;

(cid:11)b) "approval" means an approval under the second proviso to

4(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:42)(cid:11)5) of the Income-tax Act, 1961 or section 354;

(cid:11)c) "cancellation" includes withdrawal;

(cid:11)d) "donation" means any voluntary contribution received by a

registered non-profit organisation from any person;

(cid:11)e) "commercial activity" means any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity;

43 of 1961 (cid:11)f) "registration" includes provisional registration, provisional approval or approval, as referred to in the (cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)23C) or 12AB (cid:11)1) of the Income-tax Act, 1961 and under section 332, but shall (cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:42)(cid:11)5) of the said Act or section 354;

(cid:11)g) "registered non-profit organisation" means any person having a valid registration under any specified provision and such registration has not been cancelled;

(cid:11)h) "related person" means any of the following persons:—

(cid:11)i) the author or the founder of the registered non-profit organisation;

(cid:11)ii) any person whose total contribution to such registered non-profit organisation, during the relevant tax year exceeds (cid:3423) 100000, or, in aggregate up to the end of the relevant tax year exceeds ten lakh rupees, as the case may be;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 377

(cid:11)iii) where such author, founder or person is a Hindu undivided

family, a member of the family;

(cid:11)iv(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:3) (cid:11)(cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

registered non-profit organisation;

(cid:11)v) any relative of any persons referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:15)(cid:3)(cid:11)iii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)iv);

(cid:11)vi) any concern in which any of the persons referred to in

sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)i(cid:12)(cid:15)(cid:3)(cid:11)iii), (cid:11)iv) (cid:82)(cid:85)(cid:3)(cid:11)v) has a substantial interest;

(cid:11)i) "relative", in relation to an individual, means—

(cid:11)i) spouse of the individual;

(cid:11)ii) brother or sister of the individual;

(cid:11)iii) brother or sister of the spouse of the individual;

(cid:11)iv) any lineal ascendant (cid:11)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12) or descendant of

the individual;

(cid:11)v) any lineal ascendant (cid:11)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12) or descendant of the

spouse of the individual;

(cid:11)vi) spouse of a person referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii(cid:12)(cid:15)(cid:3)(cid:11)iii(cid:12)(cid:15)(cid:3)(cid:11)iv(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)v);

(cid:11)vii) any lineal descendant of a brother or sister of either the

individual or of the spouse of the individual;

(cid:11)j) "residual income" means the total income without giving effect to the

provisions of this Part, as reduced by regular income and specified income;

(cid:11)k) "specified asset" means any asset which is established to have been

directly acquired by the specified person––

(cid:11)i) out of its income of the nature referred to in Schedule II

(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:12)(cid:30)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)ii) during the period beginning from the date of its creation or establishment and ending on the date from which the registration under specified provision became effective, if the specified person has not been allowed any benefit under this Part or under sections 11 and 12 or (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)23C(cid:12)(cid:11)iv(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)v) or (cid:11)vi) or (cid:11)via) of the Income-tax Act, 1961 during the said period, where provisions of the first proviso or the second proviso to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:36)(cid:11)2) or the eighth proviso to section (cid:20)(cid:19)(cid:11)23C) of the said Act, are not applicable;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)iii) during the period beginning from the date of its creation or establishment and ending on the date from which the registration under specified provision became effective due to the provisions of the first (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:36)(cid:11)2) or the eighth proviso to (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:11)23C), where provisions of the first proviso or the second (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:36)(cid:11)2) or the eighth (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)23C), of the Income-tax Act, 1961, are applicable; and

(cid:11)iv) which has been transferred to any other specified person within twelve months from the end of the month in which the dissolution takes place in respect of a case specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:21)(cid:11)4) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:12);

(cid:11)l) "specified person" means any person which is registered under any

specified provision at any time since its incorporation or creation;

(cid:11)m) "specified provision" means section 12A, 12AA or 12AB or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)23C) of the Income-tax Act, 1961 or section 332;

378 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 378 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)n) "substantial interest", in relation to a person in a concern, means––

(cid:11)i) in a case where the concern is a company, if (cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74) shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than 20% of the voting power are, at any time during the tax year, owned beneficially by such person or partly by such person and partly by one or more of the other related persons; or

(cid:11)ii) in the case of any other concern, if such person is entitled, or such person and one or more of the other related persons are entitled in the aggregate at any time during the tax year, to not less than 20% of the profits of such concern;

(cid:11)o) "value" means the value of any benefit or facility granted or provided

free of cost or at concessional rate to any related person;

(cid:11)p) "wholly for charitable or religious purposes" shall mean wholly for charitable purposes or wholly for religious purposes or wholly for charitable (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

CHAPTER XVIII

APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS

A(cid:17)—Appeals

1.—Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)

356(cid:17) (cid:11)1) Any assessee or any deductor or any collector, aggrieved by any of (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:11)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)––

Appealable orders before Joint Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17)

(cid:11)a) an order being an intimation under section 270(cid:11)1) or (cid:22)(cid:28)(cid:28)(cid:11)1), where the assessee or deductor or collector objects to the adjustments made therein; or

(cid:11)b) an order under section 270(cid:11)10) or 271, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; or

(cid:11)c) an order of assessment, reassessment or recomputation under

section 279; or

(cid:11)d) an order under section 398; or

(cid:11)e) an order imposing penalty under Chapter XXI; or

(cid:11)f) an order under section 287 or 288 amending any of the orders or

intimations mentioned (cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)e(cid:12)(cid:17)

(cid:11)2(cid:12) (cid:49)(cid:82)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:76)(cid:73)(cid:3) (cid:68)(cid:81) order referred to in sub-section (cid:11)1) is passed by or with the prior approval of an income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)3) The Board or an income-tax authority so authorised by the Board in this

regard, may transfer—

(cid:11)a) any appeal filed against an order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), which (cid:76)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) or connected with such appeal and which is so pending, to the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:26)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 379 (cid:11)b(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12) and any matter arising out of or connected with such appeal and which is so (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15) regardless of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3(cid:12)(cid:11)a),

who may proceed with such appeal or matter, from the stage at which it was before (cid:76)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)4) Where an appeal is transferred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), the appellant shall be

(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)5) For the disposal of appeal under this section, the Central Government may notify a scheme, so as to dispose of appeals in an expedient manner with transparency and accountability, by eliminating the interface between the Joint Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)extent technologically feasible and direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of such (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)6) The Board may specify that any provisions of this section shall not apply

(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)7) For the purposes of this section and section 357, "status" means the category of person as defined in section (cid:21)(cid:11)77) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

357(cid:17) Any assessee or any deductor or any collector, aggrieved by any of the

(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)—

Appealable orders before Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17) (cid:11)a(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:20)(cid:11)4(cid:12)(cid:11)b); or

(cid:11)b) an order against the assessee where the assessee denies his liability

to be assessed under this Act; or

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:28)(cid:28)(cid:11)1), where the assessee or the deductor or the collector objects to the adjustments made therein; or

(cid:11)d) any order of assessment under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:19)(cid:11)10), except an order passed in pursuance of directions of the Dispute Resolution Panel or an order (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)12) or 271, where the assessee objects to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; or

(cid:11)e) an order of assessment, reassessment or recomputation under section 279 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)12(cid:12)(cid:64)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:27)(cid:22)(cid:30)(cid:3)or

(cid:11)f(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:28)(cid:11)3(cid:12)(cid:11)a); or

(cid:11)g) an order made under section 287 or 288 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)12); or

(cid:11)h) an order made under section 306 treating the assessee as the agent of

a non-resident; or

(cid:11)i(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:22)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4); or

(cid:11)j) an order made under section 315; or

(cid:11)k) an order made under section 398; or

(cid:11)l) an order made under section 431; or

(cid:11)m) an order made under section 434; or

(cid:11)n) an order imposing or enhancing a penalty under Chapter XXI; or380 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 380 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)o) an order imposing a penalty under section 412; or

(cid:11)p(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)c); or

(cid:11)q(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:27)(cid:11)2); or

(cid:11)r) an order made by an Assessing Officer under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:17)

358(cid:17) (cid:11)1) Every appeal under this Chapter shall be in such form and verified in

Form of appeal (cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

such manner, as may be p(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) An appeal referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), made to the (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) accompanied by a fee of—

(cid:11)a) (cid:3423) 250, where the total income of the assessee as computed by the

Assessing Officer in the case to which the appeal relates is (cid:3423) 100000 or less;

(cid:11)b) (cid:3423) 500, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than (cid:3423) 100000 but not more than (cid:3423) 200000;

(cid:11)c) (cid:3423) 1000, where the total income of the assessee, computed as

aforesaid, in the case to which the appeal relates is more than (cid:3423) 200000;

(cid:11)d) (cid:3423) 250, where the subject matter of an appeal is not covered under

c(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c(cid:12)(cid:17)

(cid:11)3) The appeal shall be presented within thirty days,––

(cid:11)a) from the date of service of the notice of demand where the appeal

relates to any assessment or penalty; or

(cid:11)b) in any other case, from the date on which intimation of the order

(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)4) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a), where an application made under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:23)(cid:19)(cid:11)1) is rejected, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)5(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92) admit an appeal after the expiration of the said period if he is satisfied that the (cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)6) No appeal under this Chapter shall be admitted unless at the time of filing

of the appeal,—

(cid:11)a) where a return has been filed by the assessee, the assessee has paid

the tax due on the income returned by him; or

(cid:11)b) where no return has been filed by the assessee, the assessee has paid

(cid:68)(cid:81)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)7) Th(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15) for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:11)b) and on an application made by the appellant in this behalf, for reasons to be recorded in writing, exempt him from the operation of the provisions of that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Procedure in (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

359(cid:17) (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12) shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the Assessing Officer against whose order the appeal is (cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:27)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 381 (cid:11)2) The following shall have the right to be heard at the hearing of the appeal:—

(cid:11)a) the appellant, either in person or by an authorised representative;

(cid:11)b) the Assessing Officer, either in (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)

(cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)––

(cid:11)a) adjourn the hearing of the appeal; or

(cid:11)b) make such further inquiry as he thinks fit, before disposing of any appeal, or may direct the Assessing Officer to make further inquiry and report the result of the same; or

(cid:11)c) allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the form of appeal was not wilful o(cid:85)(cid:3)(cid:88)(cid:81)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)4(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The Joint C(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72) it is possible, may hear and decide such appeal within one year from the end of the financial year in which such appeal is filed or transferred to him under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:25)(cid:17)

(cid:11)6(cid:12) (cid:50)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) and to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissio(cid:81)(cid:72)(cid:85)(cid:17)

360(cid:17) (cid:11)1(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:29)—

(cid:11)a) in an appeal against an order of assessment, he may confirm, reduce,

Powers of Joint Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3) Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17) enhance or annul the assessment;

(cid:11)b) where such appeal is against an order of assessment made under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:20)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) refer the case back to the Assessing Officer for making a fresh assessment;

(cid:11)c) in an appeal against the order of assessment for which the proceeding

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

before the Settlement Commission abates under section 245HA of the Income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:20)(cid:28)(cid:25)(cid:20)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)ay, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment;

(cid:11)d) in an appeal against an order imposing a penalty, he may confirm or

cancel such order or vary it so as either to enhance or to reduce the penalty;

(cid:11)e) in any other case, he may pass such orders in the appeal as he

(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79) not enhance an assessment or a penalty or reduce the amount of refund, unless the appellant has had a reasonable opportunity of showing cause against such (cid:72)(cid:81)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)382 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 382 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter was not raised (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:81)(cid:87)(cid:17)

2(cid:17)—Appeals to Appellate Tribunal(cid:17)

Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

361(cid:17) (cid:11)1) The Central Government shall constitute an Appellate Tribunal consisting of as many Judicial and Accountant Members as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) Irrespective of anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed,––

(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17) (cid:11)a) after the commencement of the Tribunals Reforms Act, 2021, shall

be governed by the provisions of Chapter II of the said Act;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:17) (cid:11)b) before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of the Income-tax Act, 1961 and the rules made thereunder, as if the provisions of section 184 of the (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)3) The Central Government shall appoint—

(cid:11)a) a person who is a sitting or retired Judge of a High Court and who

has completed not less than seven years of service as a Judge in a High Court; or

(cid:11)b) one of the Vice-Presidents of the Appellate Tribunal,

to be the (cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)4) The Central Government may appoint one or more members of the

Appellate Tribunal to be the Vice-President or, Vice-(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)5) The Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

362(cid:17) (cid:11)1) Any assessee, aggrieved by any of the following orders, may appeal

to the Appellate Tribunal against such order—

Appeals to Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)a) an order passed u(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)

(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:30) or

(cid:11)b) an order passed by a Principal Commissioner or Commissioner

under—

(cid:11)i(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:21)(cid:11)7(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)9) or (cid:22)(cid:24)(cid:20)(cid:11)2(cid:12)(cid:11)ii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:24)(cid:23)(cid:11)3); or

(cid:11)ii) section 377 or 439 or 465; or

(cid:11)iii) section 287 amending any order as referred to in

sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)ii);

(cid:11)c) an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 377 or 465 or an order passed under section 287 amending any such order; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:27)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 383 (cid:11)d(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:19)(cid:11)10) or 279, in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 287 in respect of such order; or

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:19)(cid:11)10) or 279, with the approval of the Principal Commissioner or Commissioner as (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)12) or an order passed under section 287 or 288 in respect of such order; or

(cid:11)f(cid:12) (cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:23)(cid:11)4(cid:12)(cid:17)

(cid:11)2) The Principal Commissioner or Commissioner may, if he objects to any (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) under this Act, direct the Assessing Officer to appeal to the Appellate Tribunal (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)3) Every appeal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) shall be filed within two months from the end of the month in which the order sought to be appealed against is (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)4) The Assessing Officer or the assessee, on receipt of notice that

an appeal against an order, has been preferred under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) by the other party, may, irrespective of that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the manner, as may be prescribed, against any part of such order, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:17)

(cid:11)5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)4), if it is satisfied that there was sufficient cause for not (cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)6) An appeal to the Appellate Tribunal shall be in such form and verified in

such manner, as may be prescribed and shall, be accompanied by a fee of—

(cid:11)a) (cid:3423) 500, where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is (cid:3423) 100000 or less;

(cid:11)b) (cid:3423) 1500, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than (cid:3423) 100000 but not more than (cid:3423) 200000;

(cid:11)c) an amount equal to1% of the assessed income, subject to a maximum of (cid:3423) 10000, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than (cid:3423) 200000;

(cid:11)d) (cid:3423) 500, where the subject matter of an appeal relates to any matter,

other than those (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c(cid:12)(cid:17)

(cid:11)7) No fee shall be payable for an appeal referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), or a

memorandum of cross objections referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)8) An application for stay of demand shall be accompanied by a fee of (cid:3423) 500(cid:17)

363. (cid:11)1) The Appellate Tribunal may, after giving both the parties to the

(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

Orders of Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)384 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 384 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) The Appellate Tribunal may amend any order passed by it under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) for the rectification of any mistake apparent from record, within six months from the end of the month in which the order was passed, if the mistake is brought to its notice by the assessee or the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)3) An amendment, as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made, unless the assessee has been allowed a reasonable (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)4) Any application filed by the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be

accompanied by a fee of (cid:3423) 50(cid:17)

(cid:11)(cid:24)(cid:12) (cid:44)(cid:81)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71) decide such appeal within four years from the end of the financial year in which (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:21)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)6) The Appellate Tribunal may, after considering the merits of the application made by the assessee, pass an order of stay in any proceedings (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:21)(cid:11)1), for a period not exceeding one hundred and eighty days from the date of such order, subject to the condition that the assessee––

(cid:11)a) deposits not less than 20% of the amount of tax, interest, fee, penalty

or any other sum payable under this Act; or

(cid:11)b(cid:12) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),

and the Appellate Tribunal shall dispose of the appeal within the said period of stay (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)7) No extension of stay, as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), shall be granted by the Appellate Tribunal, where such appeal is not so disposed of within the said period of stay as specified in the order of stay passed under the said sub-section, unless––

(cid:11)a) the assessee makes an application and has complied with the

condition referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6); and

(cid:11)b) the Appellate Tribunal is satisfied that the delay in disposing of the

appeal is not attributable to the assessee,

so, however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the Appellate Tribunal shall dispose of the appeal within the period or periods of (cid:86)(cid:87)(cid:68)(cid:92)(cid:3)(cid:86)(cid:82)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

(cid:11)8) The order of stay shall stand vacated if the appeal is not disposed of within the period allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)7), even if the delay in disposing of the (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

(cid:11)9) The cost of any appeal to the Appellate Tribunal shall be at the discretion

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)10) The Appellate Tribunal shall send a copy of any orders passed under this

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)11) Save as provided in section 365, orders passed by the Appellate Tribunal

(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:27)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 385 Procedure of Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17) 364(cid:17) (cid:11)1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)2) Subject to the provisions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), a Bench shall consist

of one Judicial Member an(cid:71)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)3) The President, or any other member of the Appellate Tribunal authorised in this behalf by the Central Government, may sitting singly, dispose of any case allotted to the Bench, pertaining to an assessee whose total income as computed by the Assessing Officer in the case does not exceed fifty lakh guid(cid:86)(cid:17)

(cid:11)4) The President of the Appellate Tribunal may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case, including those who (cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:87)(cid:17)

(cid:11)6) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:72)(cid:81)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:86)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)7) The Appellate Tribunal, for the purposes of discharging its functions, shall have all the powers which are vested in the income-tax authorities referred to in section 246, and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023, and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 215 and Chapter XXXVII of the Bharatiya Nagarik Suraksha (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

3.—Appeals to High Court

Appeal to High (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17) 365(cid:17) (cid:11)1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves (cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

(cid:11)2) The Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be—

(cid:11)a) filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner;

(cid:11)b) in the form of a memorandum of appeal precisely stating therein the

(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:17)386 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 386 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:11)a), if it is satisfied that there was a sufficient cause for not filing the same within the said (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)(cid:3)

(cid:11)4) Where the High Court is satisfied that a substantial question of law is

(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does (cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall not take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)7) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded (cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)8) The High Court may determine any issue which the Appellate Tribunal,––

(cid:11)a) has not determined; or

(cid:11)b) has wrongly determined, by reason of a decision on such question of law

as is referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) (cid:11)9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)10) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such order by the Assessing Officer, on (cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:71)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Case before High Court to be heard by not less (cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:86)(cid:17)

366(cid:17) (cid:11)1) When an appeal has been filed before the High Court under section 365, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided as per the opinion of such Judges or of the majority, if (cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:86)(cid:17)

(cid:11)2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:87)(cid:17)

4(cid:17)—Appeals to Supreme Court

Appeal to (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

367(cid:17) (cid:36)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:77)(cid:88)(cid:71)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75) Court delivered on an appeal made to High Court in respect of an order passed under section 363 in any case which the High Court certifies to be fit for appeal to the (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

5 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) Hearing before (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

368(cid:17) (cid:11)1) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:26)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:71)(cid:72)(cid:70)(cid:85)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:85)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)10(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:77)(cid:88)(cid:71)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

5(cid:17)—General

369(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)urt (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

Tax to be paid irrespective of (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:27)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 387 Execution for costs awarded by (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17) 370(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73) the Supreme Court in respect of any costs awarded thereby, transmit the order for (cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

Amendment of assessment on (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17) 371(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:25)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:24)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:21)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:76)(cid:86) made in the assessment of a body of individuals or an association of persons, or a new assessment is directed in (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) the Assessing Officer either to amend the assessment made on any member of the body or association or to make a fresh ass(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

Exclusion of time taken for (cid:70)(cid:82)(cid:83)(cid:92)(cid:17) 372(cid:17) (cid:44)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81) application under this Act, the day on which the order complained of was served and, if the assessee was not provided with a copy of the order when the notice of the (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

Filing of appeal by income-tax (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17) 373(cid:17) (cid:11)1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal by any income-tax authority (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)2) Where, in pursuance of the orders, instructions or directions issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), an income-tax authority has not filed any appeal on any issue in the case of an assessee for any tax year, it shall not preclude such authority from filing an appeal on the same issue in the case of—

(cid:11)a) the same assessee for any other tax year; or

(cid:11)b) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) Where no appeal has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), it shall not be lawful for an assessee, being a party in any appeal, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal in any (cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)4) The Appellate Tribunal or Court, hearing such appeal, shall have regard to the orders, instructions or directions issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) and the (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

374(cid:17) For the purposes of this Chapter, "High Court" means,—

Interpretation of "High Court".

(cid:11)i) for any State, the High Court for that State;

(cid:11)ii) for the Union territory of Jammu and Kashmir, the High Court of

Jammu and Kashmir and Ladakh;

(cid:11)iii) for the Union territory of Ladakh, the High Court of Jammu and

Kashmir and Ladakh;

(cid:11)iv) for the Union territory of the Andaman and Nicobar Islands, the

High Court at Calcutta;

(cid:11)v) for the Union territory of Lakshadweep, the High Court of Kerala;

(cid:11)vi) for the Union territory of Chandigarh, the High Court of Punjab and

Haryana;

(cid:11)vii) for the Union territories of Dadra and Nagar Haveli and Daman and

Diu, the High Court at Bombay; and

(cid:11)viii) for the Union territory of Puducherry, the High Court at Madras; and

(cid:11)ix) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:38)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:55)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:72)(cid:79)(cid:75)(cid:76)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:39)(cid:72)(cid:79)(cid:75)(cid:76)(cid:17)388 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 388 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

B.—Special provisions for avoiding repetitive appeals

375(cid:17) (cid:11)1) Irrespective of anything contained in this Act, where an assessee

claims that—

Procedure when assessee claims identical question of law is pending before High Court or (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)a) any question of law arising in his case for a tax year pending before (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)erred to as the relevant case) is identical with a question of law arising in his case for (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b) such question of law for such other case is pending—

(cid:11)i) before the High Court on a reference under section 256 or on an

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) appeal under section 260A of the Income-tax Act, 1961; or

(cid:11)ii) before the Supreme Court on a reference under section 257 or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) on an appeal under section 261 of the Income-tax Act, 1961; or

(cid:11)iii) before the High Court on an appeal made under section 365; or

(cid:11)iv) before the Supreme Court on appeal made under section 367; or

(cid:11)v) in a Special Leave Petition under article 136 of the Constitution, against the order of the Appellate Tribunal or the jurisdictional High Court,

he may furnish a declaration to the Assessing Officer or the appellate authority, in such form and manner, as may be prescribed, that if the Assessing Officer or the appellate authority agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case before any appellate authority or in a (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:88)(cid:80)(cid:17)

(cid:11)2) Where a declaration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is furnished to any appellate

authority, the appellate authority shall––

(cid:11)a) call for a report from the Assessing Officer on the correctness of the

claim made by the assessee; and

(cid:11)b) allow the Assessing Officer an opportunity of being heard in the

matter, if such request is made by hi(cid:80)(cid:17)

(cid:11)3) The Assessing Officer or the appellate authority, may, by an order in

writing,—

(cid:11)a) admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or

(cid:11)b) reject the claim if he or it is (cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:17)

(cid:11)4) An order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall be final and shall not be called in

(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) Where a claim is admitted under sub-section (cid:11)3),—

(cid:11)a) the Assessing Officer or the appellate authority, may make an order disposing of the relevant case without awaiting the final decision on the question of law in the other case; and

(cid:11)b) the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or in any (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:88)(cid:80)(cid:17)

(cid:11)6) When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the Assessing Officer or the appellate authority, shall, if necessary, amend the order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:11)a) in (cid:70)(cid:82)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:27)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 389 (cid:11)7) For the purposes of this section,—

(cid:11)a) "appellate authority" means the Joint Commissioner (Appeals) or the

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:30)

(cid:11)b) "case", in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him; and

(cid:11)c) "subsequent appeal before a higher forum" means the appeal before the High Court under section 365 or appeal before the Supreme Court under section 367 or in a Special Leave Petition under article 136 of the Constitution, (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

376(cid:17) (cid:11)1) Irrespective of anything contained in this Act, where the collegium is

of the opinion that—

(cid:11)a) any question of law arising in the case of an assessee for any tax year (cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:12)(cid:3) (cid:76)(cid:86)(cid:3) (cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:3) question of law arising,—

Procedure where an identical question of law is pending before High Courts or (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)i) in his case for any other tax year; or

(cid:11)ii) in the case of any other assessee for any tax year; and

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) such question of law is pending before the jurisdictional High Court in an appeal under section 260A of Income-tax Act, 1961 or section 365 of this Act or the Supreme Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367 of this Act or in a reference under section 256 of Income-tax Act, 1961 before the Jurisdictional High Court or in a reference before the Supreme Court under section 261 of Income-tax Act, 1961 or in a Special Leave Petition under article 136 of the Constitution, against the order of the Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:68)(cid:89)(cid:82)(cid:88)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) case being herein referred to as the other case),

the collegium may, decide and inform the Principal Commissioner or Commissioner (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:21)(cid:11)2) (cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)2) in the relevant case against (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3) the Appellate Tribunal, as the case may be(cid:17)

(cid:11)2(cid:12) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:21)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)2(cid:12)(cid:11)a), the Principal Commissioner or the Commissioner shall, on receipt of a communication from the collegium under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), direct the Assessing Officer to make an application to the Appellate Tribunal or the jurisdictional High Court, in such form as may be prescribed, stating that an appeal on the question of law arising in the relevant case may be filed when the decision on such question of (cid:79)(cid:68)(cid:90)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)3) The application referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be filed within one hundred and twenty days from the date of receipt of the order of the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)4) The Principal Commissioner or Commissioner shall direct the Assessing

Officer—

(cid:11)a) to make an application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case; and

(cid:11)b(cid:12) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:25)(cid:21)(cid:11)2(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:25)(cid:24)(cid:11)2(cid:12)(cid:11)b), if no such

acceptance is received i(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:25)(cid:21)(cid:11)3) or (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)2(cid:12)(cid:11)a(cid:12)(cid:17)390 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 390 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5(cid:12) (cid:44)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)Appellate Tribunal referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), is not in conformity with the final decision on the question of law in the other case, as and when such order is received, the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or the jurisdictional High Court, against such order, and save as otherwise provided in this section, all (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:86)(cid:3)(cid:36)(cid:17)(cid:21)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:17)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)6) Every appeal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be filed within a period of sixty days to the Appellate Tribunal or one hundred and twenty days to the High Court, from the date on which the order of the jurisdictional High Court or the Supreme Court in the other case, is communicated to the Principal Commissioner or the (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:12)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) specified by the Board in this behalf(cid:17)

(cid:11)7) For the purposes of this section, the expression "collegium" means a collegium comprising two or more Chief Commissioners or Principal Commissioners or Commissioners, as specified by the Board(cid:17)

C.—Revision by the Principal Chief Commissioner or Chief Commissioner or

Principal Commissioner or Commissioner

Revision of orders prejudicial to (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)

377(cid:17) (cid:11)1) The Competent Authority may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer or the Transfer Pricing Officer, as the case may be, is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including—

(cid:11)a) an order enhancing or modifying the assessment or cancelling the

assessment and directing a fresh assessment;

(cid:11)b) an order modifying the order under section 166; or

(cid:11)c) an order cancelling the order under section 166 and directing a fresh

order u(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) For the purpose of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),—

(cid:11)a) an order passed by the Assessing Officer or the Transfer Pricing

Officer, shall include—

(cid:11)i) an order of assessment made on the basis of the directions

issued by the Joint Commissioner under section 272;

(cid:11)ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer or the Transfer Pricing Officer, conferred on, or assigned to, him by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board under section 241; and

(cid:11)iii) an order under section 166;

(cid:11)b) "record" shall include all records relating to any proceeding under

this Act available at the time of examination by the Competent Authority;

(cid:11)c) where any order referred to in this section and passed by the Assessing Officer or the Transfer Pricing Officer, had been the subject matter of any appeal filed, the powers of the Competent Authority, shall extend to such matters as had not been considered and (cid:71)(cid:72)(cid:70)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 391 (cid:11)3) An order passed by the Assessing Officer or the Transfer Pricing Officer, shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Competent Authority, the order—

(cid:11)a) is passed without making inquiries or verification which should have

been made; or

(cid:11)b) is passed allowing any relief without inquiring into the claim; or

(cid:11)c) has not been made in accordance with any order, direction or

instruction issued by the Board under section 239; or

(cid:11)d) has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)4) No order shall be made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) after the expiry of two years (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)5) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)6) In computing the period of limitation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), the following

period shall be excluded,––

(cid:11)a) the time taken in giving an opportunity to the assessee to be reheard

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:23)(cid:11)2); and

(cid:11)b) the period commencing on the date on which stay on any proceeding under this section has been granted by an order or injunction of any court and ending on the date on which certified copy of the order or injunction vacating the stay is received by the jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)7) If after the exclusion of the period provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), the time limit for completion, as provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) is less than sixty days, such remaining period shall be extended to sixty days and such period of limitation shall (cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)8) For the purposes of this section,––

(cid:11)a) "Competent Authority" means the Principal Chief Commissioner or

Chief Commissioner or Principal Commissioner or Commissioner; and

(cid:11)b) "Transfer Pricing Officer" shall have the same meaning as in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:25)(cid:11)17(cid:12)(cid:17)

Revision of other orders(cid:17) 378(cid:17) (cid:11)1) The Competent Authority may, for any order, other than an order to which section 377 applies, passed by an authority subordinate to him, either of his own motion or on an application by the assessee for revision,––

(cid:11)a) call for the record of any proceeding under this Act in which any

such order has been passed;

(cid:11)b) make such inquiry or cause such inquiry to be made; and

(cid:11)c) subject to the provisions of this Act, pass such order thereon, not

(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)2) The Competent Authority shall not of his own motion revise any order

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:17)

(cid:11)3) An application for revision under this section shall be made by the assessee, within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)392 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 392 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) The Competent Authority may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within the period as provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), admit an application made after the expiry of the period specified in that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The Competent Authority shall not revise any order under this section in

the following cases:—

(cid:11)a) where an appeal against the order lies to the Joint Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) has not been made and the time within which such appeal may be made has not expired;

(cid:11)b(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:79)(cid:76)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) waived his right of appeal; or

(cid:11)c) where the order has been made the subject of an appeal to the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)6) Every application by an assessee for revision under this section shall be

accompanied by a fee of (cid:3423) 500(cid:17)

(cid:11)7) On every application by an assessee for revision under this section, an order shall be passed within one year from the end of the financial year in which (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)8) In computing the period of limitation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), the following

period shall be excluded:—

(cid:11)a) the time taken in giving an opportunity to the assessee to be reheard

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:23)(cid:11)2); and

(cid:11)b) the period commencing on the date on which stay on any proceeding under this section has been granted by an order or injunction of any court and ending on the date on which certified copy of the order or injunction vacating the stay is received by the jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)9) If after the exclusion of the period provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), the time limit for completion as provided in sub-sect(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)7) is less than sixty days, such remaining period shall be extended to sixty days and such period of limitation shall (cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)10) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), an order in revision under that sub-section may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, the High (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)11) For the purposes of this section,––

(cid:11)a) "Competent Authority" means the Principal Chief Commissioner or

Chief Commissioner or Principal Commissioner or Commissioner;

(cid:11)b) an order by the Competent Authority declining to interfere shall, not

(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

D.—Alternate Dispute Resolutions

1.—Dispute Resolution Committee in certain cases

Dispute Resolution (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)

379(cid:17) (cid:11)1) The Central Government shall constitute, one or more Dispute Resolution Committees, as per the rules made under this Act, for dispute resolution in the case of such persons or class of persons, as specified by the Board, who opt for dispute resolution under this Chapter in respect of dispute arising from any variation in the specified order in his case and who fulfils the specified conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 393 (cid:11)2) The Dispute Resolution Committee, subject to the conditions as may be prescribed, may make modifications to the variations in specified order or reduce or waive any penalty imposable under this Act, or grant immunity from prosecution for any offence punishable under this Act, in case of a person whose dispute is (cid:85)(cid:72)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)3) Irrespective of anything contained in section 275, upon receipt of the order of

the Dispute Resolution Committee under this section, the Assessing Officer shall,—

(cid:11)a) in a case where the specified order is a draft of the proposed order of (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:24)(cid:11)1), pass an order of assessment, reassessment or recomputation; or

(cid:11)b) in any other case, modify the order of assessment, reassessment or

recomputation,

in conformity with the directions contained in the order of the Dispute Resolution Committee within one month from the end of the month in which such order is (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)4) For the purposes of this section, "specified order" means such order,

including draft order, as specified by the Board, and—

(cid:11)i) the aggregate sum of variations proposed or made in such order does

not exceed ten lakh rupees;

(cid:11)ii) such order is not based on search initiated under section 247 or requisition under section 248 in the case of assessee or any other person or survey under section 253 or information received under an agreement referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2);

(cid:11)iii) where the assessee has filed a return for the tax year relevant to such

(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

2(cid:17)—Advance rulings

(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 380(cid:17) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:15)—

(cid:11)a) "advance ruling" means—

(cid:11)i) a determination by the Board for Advance Rulings in relation to a transaction which has been undertaken or is proposed to be undertaken by a non-resident applicant; or

(cid:11)ii) a determination by the Board for Advance Rulings in relation to the tax liability of a non-resident arising out of a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non-resident; or

(cid:11)iii) a determination by the Board for Advance Rulings in relation to the tax liability of a resident applicant, arising out of a transaction which has been undertaken or is proposed to be undertaken by such applicant; and such determination shall include the determination of any question of law or of fact specified in the application; or

(cid:11)iv) a determination or decision by the Board for Advance Rulings in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application; or

(cid:11)v) a determination or decision by the Board for Advance Rulings whether an arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter XI or not;

(cid:11)b) "applicant" means any person who—

(cid:11)i) is a non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)i); or

(cid:11)ii) is a resident referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)ii); or394 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 394 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)iii(cid:12) (cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)iii) falling within any such class or category of persons as the Central Government may, by notification, specify; or

(cid:11)iv) is a resident falling within any such class or category of persons

as the Central Government may, by notification, specify in this behalf; or

(cid:11)v(cid:12) (cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:11)v),

(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:22)(cid:11)1);

(cid:11)c) "application" means an application made to the Board for Advance

(cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:22)(cid:11)1);

(cid:11)d) "Board for Advance Rulings" means the Board for Advance Rulings

constituted by the Central Government under section 381;

(cid:11)e) "Member" means a Member of the Board for Advance Rulings.

Board for Advance (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

381(cid:17) (cid:11)1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter (cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)

(cid:11)2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:57)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) not to invalidate (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

382(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:81)(cid:82)(cid:88)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71) for Advance Rulings, shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Board for Advance (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

Application for (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:17)

383(cid:17) (cid:11)1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as may be prescribed, (cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:17)(cid:3)

(cid:11)2) The application shall be acc(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:73)(cid:72)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) An applicant may withdraw an application within thirty days from the date

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Procedure on receipt of (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

384(cid:17) (cid:11)1) On receipt of an application, the Board for Advance Rulings shall forward a copy thereof to the Principal Commissioner or Commissioner and, call upon him to furnish the relevant records, which shall be returned at the earliest (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)2) The Board for Advance Rulings may, after examining the application and

the records called for either allow or reject the (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)3) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), an application shall be rejected if the

question raised therein—

(cid:11)a) is already pending before any income-tax authority or Appellate Tribunal except in the case of a resident applicant falling under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:19)(cid:11)b(cid:12)(cid:11)iii) or any court;

(cid:11)b) involves determination of fair market value of any property;

(cid:11)c) relates to a transaction or issue which is designed prima facie for the avoidance of income-tax except in the case of a resident applicant falling in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:19)(cid:11)b(cid:12)(cid:11)iii) or in the case of an applicant falling under se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:19)(cid:11)b(cid:12)(cid:11)(cid:76)v(cid:12)(cid:17)

(cid:11)4) The application shall not be rejected under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), unless an opportunity of being heard has been given to the applicant and the reasons for such (cid:85)(cid:72)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)5) A copy of every order made under sub-sect(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall be sent to the

(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)6) Where an application is allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the Board for Advance Rulings shall, after examining such further material as may be placed before it by the applicant or obtained by the Board for Advance Rulings, pronounce its advance ruling in writing, on the question specified in the application within six (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 395 (cid:11)7) On a request from the applicant, the Board for Advance Rulings shall, before pronouncing its advance ruling, provide an opportunity of being heard to the (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:68)(cid:3)(cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)

(cid:11)8) A copy of the advance ruling pronounced by the Board for Advance Rulings, duly signed by the Members and certified in such manner, as may be prescribed shall be sent to the applicant and to the Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:81)(cid:82)(cid:88)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)9) For the purposes of this section, "authorised representative" shall have the

(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:24)(cid:11)3(cid:12)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

385(cid:17)(cid:3)(cid:49)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:22)(cid:11)1(cid:12)(cid:17)

Appellate authority not to proceed in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

Advance ruling to be void in certain (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17) 386(cid:17) (cid:11)1) Where on a representation made by the Principal Commissioner or Commissioner or otherwise, the Board for Advance Rulings finds, that an advance (cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:81)(cid:82)(cid:88)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:23)(cid:11)6) has been obtained by the applicant by fraud or misrepresentation, then it may by order, declare such ruling to be void ab initio and (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:83)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:11)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) beginning with the date of such advance ruling and ending with the date of order under this sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)2) A copy of the order made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be sent to the

applicant and the (cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

387(cid:17) (cid:11)1) The Board for Advance Rulings shall, for the purpose of exercising

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 as are referred to in sectio(cid:81)(cid:3)(cid:21)(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Powers of the Board for Advance (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

46 of 2023(cid:17)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)2) The Board for Advance Rulings shall be deemed to be a civil court for the purposes of section 215 but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023 and every proceeding before the Board for Advance Rulings shall be deemed to be a judicial proceeding under sections 229 and 267 and (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

388(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

Procedure of Board for Advance (cid:53)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17) 389(cid:17) (cid:11)1) The applicant, if aggrieved by any ruling pronounced or order passed by the Board for Advance Rulings or the Assessing Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board for Advance Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as may be pre(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the period specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), it may grant further period (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

CHAPTER XIX

COLLECTION AND RECOVERY OF TAX

A(cid:17)—General

390(cid:17) (cid:11)1) The tax on income shall be payable as per this Chapter by way of––

(cid:11)a) deduction or collection at source; or

(cid:11)b) advance payment; or

Deduction or collection at source and advance (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)c) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a(cid:12)(cid:17)

(cid:11)2) The tax referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be payable as per the provisions of this Chapter, irrespective of the fact that the assessment in respect of such income is to be made in a (cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) Nothing contained in this section, shall affect the charge of tax on such

(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:11)1(cid:12)(cid:17)396 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 396 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)4) The payment of tax referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be in addition to any other mode of tax recovery to discharge the liability in respect of income assessed (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) The tax deducted at source or collected at source or sum referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a) under this Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person––

(cid:11)a) from whose income such tax has been deducted; or

(cid:11)b) from whom such tax has been collected; or

(cid:11)c(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)6) The Board may make rules for—

(cid:11)a) giving credit of tax deducted or collected or paid to a person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) and also a person other than the person referred to in the said sub-section;

(cid:11)b) the tax year for which the credit may (cid:69)(cid:72)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:17)

391(cid:17) (cid:11)1) The income-tax on any income shall be payable directly by the

(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

assessee if—

(cid:11)a) there is no provision under this Chapter to deduct income-tax on such

income at the time of payment; or

(cid:11)b) income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)2) If an assessee has any income of the nature as specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:11)1(cid:12)(cid:11)d) and such specified security or sweat equity shares are allotted or transferred directly or indirectly by the current employer which is an eligible start-up referred to in section 140, then direct payment of tax for the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be made in accordance with (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:28)(cid:11)3)(cid:17)

(cid:11)3) Where any person, including the principal officer of the company,––

(cid:11)a) who is required to deduct any sum as per the provisions of this Act; or

(cid:11)b(cid:12) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a), being an employer,

does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as required under this Act, and where the assessee has also failed to pay such tax directly, then, such person shall, apart from any other consequences that he may incur, be deemed to be an assessee in default within the meaning of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:27)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

B.—Deduction and collection at source

Salary and accumulated balance due to an (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:17)

392(cid:17) (cid:11)1) Any person responsible for paying any income chargeable under the head "Salaries" shall deduct income-tax on the amount payable and this deduction shall be made at the time of such payment at the average rate of income-tax computed on the basis of the rates in force for the tax year in which the payment is (cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2(cid:12)(cid:11)a) Without prejudice to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the person responsible for paying any income in the nature of a non-monetary perquisite (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:11)1), may pay, at his option, tax on the whole or part of such income without making any deduction therefrom, at the time when such tax was deductible under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1);

(cid:11)b) the tax under claus(cid:72)(cid:3) (cid:11)a) shall be determined at the average rate as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), on the income chargeable under the head "Salaries" including the income referred to in the said clause, and shall be construed as if it were a tax deductible at source from the income under the head "Salaries", and be subject to the provisions of this Chapter.

(cid:11)3) Any person, being an eligible start-up referred to in section 140, (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:11)1(cid:12)(cid:11)d) in any tax year, shall deduct or pay, as the case may be, tax on such income, on the basis of rates in force for the tax year in which the specified security or sweat equity share is allotted or transferred, within the time as specified for the payee in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:28)(cid:11)3)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 397 (cid:11)4)(cid:11)a) The person responsible for making payment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), shall take into account the following particulars furnished by the assessee, at his option, in such form and verified in such manner as may be prescribed, for the purpose of making deduction under the said sub-section and such particulars shall have an effect of increasing or decreasing the tax to be deducted:—

(cid:11)i) any income under the head "Salaries" due or received by the

assessee, from any other employer or employers during the tax year;

(cid:11)ii) any relief allowable under section 157, where the assessee being a Government servant, or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled for such relief;

(cid:11)iii) any loss under the head "Income from house property" for the

same tax year;

(cid:11)iv) any income chargeable under any other head of income, not being a loss under any such head other than the loss specified in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)iii) for the same tax year;

(cid:11)v) any tax deducted or collected at source under this Chapter for the

same tax year;

(cid:11)b) the tax deductible from income under the head "Salaries" shall not be

reduced in any case, except on account of––

(cid:11)i) loss under the head "Income from house property"; and

(cid:11)ii) the tax deducted and collected as per other provisions of this

(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)5) The person responsible for paying any income chargeable under the head

"Salaries" to the assessee—

(cid:11)a) shall furnish a statement in such form and manner, as may be

prescribed, with correct and complete particulars of perquisites or profits in lieu of salary paid, along with their value, to the assessee;

(cid:11)b) shall, for the purposes of estimating income of the assessee or computing tax deductible under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), obtain from the assessee the (cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:87) off of loss) under the provisions of this Act in such form and manner, as may be prescribed; and

(cid:11)c) may, increase or reduce the amount to be deducted under this section for adjusting any excess or deficiency arising out of any previous (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)6)(cid:11)a) The trustees of a recognised provident fund, or any person authorised by the regulations of the fund to make payment of the accumulated balances due to employees shall, in cases where paragraph 9 of Part A of Schedule XI applies, at the time an accumulated balance due to an employee is paid, make therefrom the deduction provided in paragraph 10 of Part A of Schedule XI;

(cid:11)b) where any contribution made by an employer, including interest on such contributions, if any, in an approved superannuation fund is paid to the employee, tax on the amount so paid shall be deducted by the trustees of the fund to the extent provided in paragraph 7 of Part B of Schedule XI(cid:17)

19 of 1952(cid:17)

(cid:11)7(cid:12)(cid:11)a) Irrespective of anything contained in this Act, the trustees of the Employees' Provident Funds Scheme, 1952, made under section 5 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952; or

(cid:11)b) any person authorised under such scheme to make payment of

accumulated balance due to employees,398 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 398 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 shall at the time of payment of accumulated balance due to the employee participating in a recognised provident fund, deduct income-tax thereon at the rate of 10%, where the aggregate amount of such payment is (cid:3423) 50000 or more, and such accumulated balance is includible in his total income owing to the provisions of paragraph 8 of Part A of Schedule XI not being applicable(cid:17)

(cid:11)8) For the purposes of deduction of tax on salary payable in foreign currency, the value in rupees of such salary shall be calculated at such rate of exchange as may be prescribed(cid:17)

Tax to be deducted at (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:17)

393(cid:17) (cid:11)1) Where any income or sum of the nature specified in column B of the Table below, is credited or paid or distributed by the person specified in column C during the tax year, to a resident, the person responsible for paying such income or sum shall deduct income-tax,—

(cid:11)a) on the entire amount of such income or sum, where the amount or aggregate of amounts exceeds the threshold limit specified in column D, or (cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)(cid:76)(cid:76)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:30)

(cid:11)b) at the rate specified in column D;

(cid:11)c) at the time of credit of such income or sum to the account of the payee or at the time of its payment in cash or by way of a cheque or a draft or by any other mode, whichever is earlier; and

(cid:11)d) subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:11)6(cid:12)(cid:15)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)9(cid:12)(cid:17)

Table

6O1R Nature of Income or sum Payer Rate
Threshold limit
A B C D
1 &RPPLVVLRQRUEURNHUDJH
i) Any income by way of remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business LQFOXGLQJ EXVLQHVV relating to the continuance, renewal or revival of LQVXUDQFHSROLFLHV  $Q\SHUVRQ 5DWH5DWHVLQIRUFH —— Threshold limit: ൟ 20,000
ii) Any income by way of commission [not being insurance commission referred to in serial number  i @RUEURNHUDJH 6SHFLILHGSHUVRQ Rate: 2% —— Threshold limit: ൟ
2 5HQW
i) Any income by way of rent Person other than specified person Rate: 2% —— Threshold limit: ൟIRUDPRQWKRU SDUWRIDPRQWK
ii) Any income by way of rent 6SHFLILHGSHUVRQ 5DWH a) 2%, for the use of any machinery or plant or equipment; and b) 10%, for the use of any land, or building LQFOXGLQJIDFWRU\
A B C D
building), or land appurtenant to a building LQFOXGLQJ IDFWRU\ building), or furniture, or ILWWLQJV —— 7KUHVKROGOLPLW>IRU a) DQG b @ ൟ  IRU D PRQWKRUSDUWRIDPRQWK
1RWH––,QVHULDOQXPEHU i), the tax shall be deducted on such income at the time of— a) credit of rent to the account of the payee; or b) payment thereof in cash or by way of a cheque or a draft or any other mode, ZKLFKHYHULVHDUOLHUIRUWKHODVWPRQWKRIWKHWD[\HDURUWKHODVWPRQWKRIWHQDQF\
3 Payment on transfer of certain immovable property other than agricultural land
i) Any consideration for transfer of any immovable property RWKHU WKDQ DJULFXOWXUDO land) Person [other than the person who are required to deduct tax under serial QXPEHU iii)@ Rate: 1% of— a) consideration for transfer of the immovable property; or b) stamp duty value of such property, whichever is higher —— Threshold limit: Fifty lakh rupees and as per 1RWH
ii) Any consideration, not being consideration in kind, under the agreement referred to in VHFWLRQ 14  Any person Rate: 10% —— Threshold limit: Nil.
iii) Any sum, being in the nature of— a) compensation or the enhanced compensation; or b) consideration or the enhanced consideration, on account of compulsory acquisition, under any law for the time being in force, of any immovable property RWKHU WKDQ DJULFXOWXUDO ODQG  $Q\SHUVRQ Rate: 10% —— Threshold limit: ൟ
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:22)(cid:28)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 399

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:20)(cid:17)––Consideration for transfer of any immovable property under (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:22)(cid:11)i) shall be the aggregate of the amounts paid or payable by all the transferees to the transferor or all the transferors for transfer of such immovable (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:39)(cid:17)400 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 400 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

1RWH —In case of consideration on which provisions of both serial QXPEHUV i DQG ii) are applicable, tax shall be GHGXFWHGXQGHU ii RQO\ 1RWH––)RUWKHSXUSRVHVRIVHULDOQXPEHU LLL WKHLQFRPH-tax shall be deducted where consideration for transfer of any immovable property or the stamp duty value of such property, is equal to or greater than fifty lakh rupeeV
A B C D
4 ,QFRPHIURPFDSLWDOPDUNHW
i) Any income in respect of— a) units of a Mutual Fund specified under 6FKHGXOH 9,, 7DEOH 6O 1RRU RU b) units from the Administrator of the specified undertaking; or c) units from the VSHFLILHGFRPSDQ\ Any person Rate: 10% —— Threshold limit: ൟ 
ii) Any distributed income referred to in section 223, being of the nature referred to in Schedule V 7DEOH 6O 1RV  DQG   payable to a unitholder of a %XVLQHVV7UXVW Any Business Trust Rate: 10% —— Threshold limit: Nil.
iii) Any income, other than that proportion of income which is exempt XQGHU 6FKHGXOH 9 7DEOH 6O 1R   LQ UHVSHFW RI units of an investment fund specified in section 224, SD\DEOHWRLWVXQLWKROGHU Any Investment fund specified in section 224 Rate: 10% —— Threshold limit: Nil.
iv) Any income, in respect of an investment in a securitisation trust specified LQVHFWLRQWRDQLQYHVWRU Any securitisation trust specified in section 221 Rate: 10% —— Threshold limit: Nil.
 ,QWHUHVWLQFRPH
i) Any income by way of Interest on securities $Q\SHUVRQ Rate: Rates in force —— 7KUHVKROGOLPLWൟ 10,000
ii) Any income by way of interest other than interest on securities a) A banking company; or b) a co- operative society carrying on the business of banking; or c) a post office for a deposit made under a scheme notified by the Central Government 5DWH5DWHVLQIRUFH —— Threshold limit: a ൟLQWKHFDVH of a senior citizen; b ൟLQFDVHRI person other than senior FLWL]HQ
A B C D
iii) Any income being interest other than interest on securities Specified person [other than person in 6O1R ii &@ 5DWH5DWHVLQIRUFH —— Threshold limit: ൟ
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:19)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 401

credited or paid is in respect of—

(cid:11)a) time deposits with a banking company; or

(cid:11)b) time deposits with a co-operative society engaged in carrying

on the business of banking; or

(cid:11)c) deposits with a public company formed and registered in India with the main object of carrying on business of long-term finance for construction or purchase of houses in India for residential purposes and (cid:76)(cid:86)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)e),

and the person mentioned in column C has not adopted core banking solutions, the threshold limit in column D shall be computed with reference to the income (cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:69)(cid:85)(cid:68)(cid:81)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:21)(cid:17)—The person responsible for making the payment referred to in (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:24)(cid:11)ii(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)iii) of this Table, may at the time of making any deduction, increase or reduce the amount to be deducted for the purpose of adjusting any excess or deficiency arising out of any previous deduction or (cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

6(cid:17) (cid:51)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86), (cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

i) Any sum for carrying out any work LQFOXGLQJ VXSSO\ RI labour for carrying out any work) in pursuance of a contract between the contractor and a GHVLJQDWHGSHUVRQ Any designated SHUVRQ 5DWH a) 1%, if contractor is individual or Hindu undivided family; b) 2%, if contractor is a person other than the SHUVRQPHQWLRQHGLQ a  —— Threshold limit: >IRU a DQG b @ a ൟ 30000; for any such sum; and b ൟ 100000 in case of aggregate of such sums
ii) Any sum–– a) for carrying out DQ\ ZRUN LQFOXGLQJ supply of labour for carrying out any work) in pursuance of a contract; or b) by way of fees for professional services; or Any person, being an individual or Hindu undivided family [other than those required to deduct income-tax as SHU6O1R i) DQG iii) or 6O1R ii)@ Rate: 2% —— Threshold limit: )LIW\ODNKUXSHHV
A B C D
c) by way of commission [not being insurance commission referred to in serial QXPEHU  i)@ or EURNHUDJH
iii) Any sum by way of–– fees for a) professional services; or b) fees for technical services; or c) remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company; or d) royalty; or e) any sum referred to in section 26 2 h) Specified person 5DWH a) 2% of such sum in case of— i) fees for technical VHUYLFHV QRW EHLQJ D professional services); or ii) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or iii) payee, engaged only in the business of operation of call centre; b) 10% of such sum in FDVHVRWKHUWKDQ a  —— 7KUHVKROG OLPLW i) for a  b  d DQG e) of &RO %ൟ ii) IRU c  RI &RO % Nil.
402 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 402 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:49)(cid:82)(cid:87)(cid:72)(cid:17)––(cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:25)(cid:3)(cid:11)i), if any sum is paid or credited for carrying (cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:21)(cid:11)(cid:23)7(cid:12)(cid:11)e), tax shall be deducted at source—

(cid:11)a) on the invoice value excluding the value of material, if such

value is specified separately in the invoice; or

(cid:11)b) on the whole of the invoice value, if the value of material is not

(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:76)(cid:70)(cid:72)(cid:17)

7(cid:17) (cid:39)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)

Any dividend LQFOXGLQJ dividend on preference shares) GHFODUHG Any domestic company Rate: 10% —— Threshold limit: Nil.

(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:71)(cid:17)

(cid:27)(cid:17) (cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)

i) Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule ,, 7DEOH6O1R  Any person Rate: 2% on income FRPSULVHGLQVXFKVXP —— Threshold limit: ൟ
A B C D
ii) Any sum exceeding fifty lakh rupees for purchase of any goods Any person, being a buyer 5DWH —— Threshold limit: As per Note 1
iii) Total income of a specified senior citizen after giving effect to deduction allowable under Chapter VIII and rebate allowable under section 156 Specified bank 5DWH5DWHVLQIRUFH —— Threshold limit: $VDSSOLFDEOH
iv) Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident Specified SHUVRQ Rate: 10% of value or aggregate of values of such benefit or SHUTXLVLWH —— 7KUHVKROGOLPLW ൟ 
v) Any sum on account of sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic facility or platform Any e-commerce operator 5DWH  RI JURVV amount of such sale or VHUYLFHVRUERWK —— Threshold limit: Nil.
vi) Any sum by way of consideration for transfer of a virtual digital asset Any person Rate: 1% —— Threshold limit: Nil.
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:19)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 403

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:17)––(cid:11)a) (cid:55)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)ii) shall not apply to a transaction on which tax is deductible or collectible under any of the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)b) The tax shall be deducted on the sum exceeding fifty l(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:21)(cid:17)––(cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:27)(cid:11)iv) shall also apply to any benefit or perquisite, whether in cash or in kind or partly in cash and partly in kind, provided to a resident and before providing such benefit or perquisite, as the case may be, the person responsible for providing such benefit or perquisite shall ensure that tax has been deducted(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:22)(cid:17)––(cid:44)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)v)––

(cid:11)a) for deduction of tax, the provisions thereof shall take precedence

over any other provisions of this Chapter;

(cid:11)b) any payment made by a purchaser of goods or recipient of services directly to an e-commerce participant for the sale of goods or provision of services or both, facilitated by an e-commerce operator, shall be deemed to be the amount credited or paid by the e-commerce operator to the e-commerce participant and this amount shall be included in the gross amount of such sale or services for the purposes of deduction of income-tax under this serial number;

(cid:11)c) e-commerce operator shall be deemed to be the person responsible

for paying to e-commerce participant;

404 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 404 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)d) irrespective of anything contained in this Chapter, if—

(cid:11)i) tax has been deducted on a transaction under this serial

number; or

(cid:11)ii) a transaction is not liable for tax deduction as provided in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)4) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:20)(cid:12),

then tax shall not be deducted on such transaction under any other provision of this Chapter;

(cid:11)e(cid:12) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) shall not apply to any amount or aggregate of amounts

received or receivable by an e-commerce operator for—

(cid:11)i) hosting advertisements; or

(cid:11)ii) providing any other services,

which are not in connection with the sale or services referred to in this (cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:23)(cid:17)––(cid:44)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)v) (cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)vi) for deduction of tax, then irrespective of anything contained in Note 3, tax on such transaction shall be deducted only under the provisions of serial number (cid:27)(cid:11)vi(cid:12)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:24)(cid:17)—(cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)iii) shall take precedence over any other provisions of this Chapter and tax shall be deducted under this (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:25)(cid:17)—For serial numbers (cid:27)(cid:11)iv(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)vi),—

(cid:11)a) where the consideration or, benefit or perquisite provided, as the

case may be,—

(cid:11)i) is in exchange of another virtual digital asset where there is

(cid:81)(cid:82)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:75)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:27)(cid:11)iv); or

(cid:11)ii) is wholly in kind; or

(cid:11)iii) is partly in kind and partly in cash, but such part in cash is not sufficient to meet the liability of deduction of tax in respect of the whole of such payment or benefit or perquisite,

the person responsible for paying or providing shall ensure that the tax required to be deducted has been paid, before releasing such consideration or providing such benefit or perquisite, as the case may be;

(cid:11)b) "person responsible for providing" means the person providing such benefit or perquisite, or in case of a company, the company itself (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)2) Where any income or sum of the nature specified in column B of the Table below, is credited or paid by the person specified in column D during the tax year, to a non-resident specified in column C, the person responsible for paying shall such income or sum shall deduct income-tax on the amount of such income or sum,—

(cid:11)a) at the rate specified in column E;

(cid:11)b) at the time of credit of income or sum to the account of the payee or at the time of its payment in cash or by way of a cheque or a draft or by any other mode, whichever is earlier; and

(cid:11)c) subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)9(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:19)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 405 Table

FOR PAYMENTS TO NON-RESIDENT

6O 1R Nature of income or sum Payee Payer Rate
A B C D E
 Any income referred to in VHFWLRQ a) A non-resident sportsman LQFOXGLQJ an athlete) or an entertainer, who is not a citizen of India; or b) a non-resident sports association or institution Any person 20%
 Any income by way of interest payable in respect of moneys borrowed in foreign currency from a source outside India,— a) under a loan agreement or issue of long- term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023, which is approved by the Central Government in this EHKDOI Any non- UHVLGHQW QRW being a company) or a foreign company Any Indian company or a business trust 5%
3 Any income by way of interest payable in respect of moneys borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023 Any non- UHVLGHQW QRW being a company) or a foreign company Any Indian company or a business trust 5%
A B C D E
 Any income by way of interest payable in respect of moneys borrowed from a source outside India by way of issue of any long- term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre Any non- resident QRWEHLQJD company) or a foreign company Any Indian company or a business trust a) 4%, where such bonds are issued on or after the 1st April, 2020 but before the 1st July, 2023; or b) 9%, where such bonds are issued on or after the VW-XO\
 Any income by way of interest Any non- resident QRWEHLQJD company) or a foreign company Any infrastructure debt fund referred to in Schedule VII 7DEOH 6O 1R 46) 5%
 Any distributed income referred to in section 223, being of the nature referred WRLQ6FKHGXOH9 7DEOH6O 1R  Any unit holder, being a non- resident QRWEHLQJD company) or a foreign FRPSDQ\ Any business trust a) 5%, in case of income of the nature referred to in Schedule V >7DEOH 6O 1R  % a @ and b) 10%, in case of income of the nature referred to in Schedule V >7DEOH 6O 1R % b @
 Any distributed income referred to in section 223, being of the nature referred to in Schedule V 7DEOH6O1R  Any unit holder, being a non- resident QRWEHLQJD company) or a foreign FRPSDQ\ Any business trust 5DWHVLQIRUFH
 Any income, other than that proportion of income which is exempt under 6FKHGXOH 9 7DEOH 6O 1R LQUHVSHFWRIXQLWVRI an investment fund specified in section 224 Any unit holder, being a non- resident QRWEHLQJD company) or a foreign coPSDQ\ Any investment fund specified in section 224 5DWHVLQIRUFH
 Any income in respect of an investment in a securitisation trust specified in section 221 Any investor, being a non- resident QRWEHLQJD company) or a foreign FRPSDQ\ Any securitisation trust specified in section 221 5DWHVLQIRUFH
 Any income— a) in respect of units of a Mutual Fund specified under Schedule 9,, 7DEOH6O1RRU 21); or b) in respect of units from the specified FRPSDQ\ Any non- resident QRWEHLQJD company) or a foreign company $Q\SHUVRQ As per Note 2
 Any income in respect of units referred to in section 208 Any offshore fund Any person 10%
 Any income by way of long-term capital gains arising from the transfer of units referred to in section 208; Any offshore fund Any person 
 Any income by way of interest or dividends in respect of bonds or Global Depository Receipts UHIHUUHGWRLQVHFWLRQ Any non- resident Any person 10%
 Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts UHIHUUHGWRLQVHFWLRQ Any non- resident Any person 
 Any income in respect of securities referred to in section  1) 7DEOH 6O 1R  Any Foreign Institutional Investor Any person $VSHU1RWH
 Any income in respect of securities referred to in section  1) 7DEOH 6O 1R  A specified fund referred to in Schedule VI >1RWH g @ Any person 10%
 Any LQWHUHVW QRWEHLQJ interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head "Salaries". Any non- resident QRWEHLQJD company) or a foreign company Any person 5DWHVLQIRUFH
406 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 406 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:19)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 407 408 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 408 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

Note 1(cid:17)—For serial numbers(cid:17)(cid:3)(cid:21)(cid:15) 3 and 4, the interest payable shall be income to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:82)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:21)(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3)(cid:20)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:24)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)deducted at the rate of—

(cid:11)a) 20%; or

(cid:11)b(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)2) applies

to the payee and if the payee has furnished a certificate referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)8), as the case may be, then, income-tax shall be deducted at the rate or rates of income-tax provided in such agreement for such income, if (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:21)(cid:19)(cid:8)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:22)(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)(cid:3)(cid:20)(cid:26)(cid:15)—

(cid:11)a) if interest is payable by the Government or a public sector bank or a public financial institution within (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:22)(cid:12), deduction of tax shall be made only at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode;

(cid:11)b) the obligation to deduct tax at source and comply with the

provisions of this serial number extend to all persons resident or non-resident, whether or not, the non-resident person has—

(cid:11)(cid:76)(cid:12)(cid:3)a residence or place of business or business connection in India; or

(cid:11)(cid:76)(cid:76)(cid:12)(cid:3)any other presence in any manner whatsoever (cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)3) Where any income or sum of the nature specified in column B of the Table below, is credited or paid by the person specified in column C during the tax year, to any person, the person responsible for making payment of such income or sum, shall deduct income-tax—

(cid:11)a) on the entire amount of such income or sum, where the amount or aggregate of amounts exceed the threshold limit specified in column D, or on net winnings as per Note 1 of the Table;

(cid:11)b) at the rate specified in column D;

(cid:11)c) at the time of payment thereof in cash or by way of a cheque or a

draft or by any other mode, or as specified therein; and

(cid:11)d) subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:15)(cid:3)(cid:11)6(cid:12)(cid:15)(cid:3)(cid:11)8(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)9(cid:12)(cid:17)

Table

FOR PAYMENTS TO ANY PERSON

6O1R Nature of income or sum Payer Rate
Threshold limit
A B C D
 Any income by way of ZLQQLQJV RWKHU WKDQ winnings from online games as referred to in serial number 2) from–– a) any lottery; or b) crossword puzzle; or c) card game and other game of any sort; or d) gambling or betting of any form or nature ZKDWVRHYHU Any person 5DWH5DWHVLQIRUFH —— Threshold limit: ൟLQFDVHRID VLQJOHWUDQVDFWLRQ
A B C D
 Any income by way of winnings from online game Any person 5DWH5DWHVLQIRUFH —— Threshold limit: $VSHU1RWH
 Any income by way of winnings from any horse race Any person, being a bookmaker or a person to whom a licence has been granted by the Government under any law for the time being in force for horse racing in any race course or for arranging for wagering or betting in any race FRXUVH 5DWH5DWHVLQIRUFH —— Threshold limit: ൟ  LQ FDVH Rf a VLQJOHWUDQVDFWLRQ
 Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize E\ ZKDWHYHU QDPH FDOOHG RQVXFKWLFNHWV Any person Rate: 2% —— Threshold limit: ൟ
 Any sum, paid in cash, from one or more accounts maintained by DQ\ SHUVRQ KHUHLQ referred as recipient) Any person, being,— a) a banking company; b) a co-operative society engaged in carrying on the business of banking; or c) a post RIILFH Rate: 2% —— Threshold limit: three crore rupees in case of recipient being, a co-operative society; or b) one crore rupees in case of recipient being person other than a co-RSHUDWLYHVRFLHW\
 Any amount referred to LQVHFWLRQ&&$ 2 a) of the Income-tax Act, 1961 RI  Any person Rate: 10% —— 7KUHVKROGOLPLWൟ
 Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to KLV DFFRXQW LQFOXGLQJ capital account) Any person, being a firm Rate: 10% —— Threshold limit: ൟ
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:19)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 409 410 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 410 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:17)––For serial number 2, tax shall be deducted––

(cid:11)a) on net winnings in the user account of the payee at the end of the

tax year;

(cid:11)b) where there is any withdrawal from user account during the tax year, the tax shall be deducted at the time of such withdrawal on the net winnings comprised in such withdrawal as well as on the remaining amount of net winnings in user account at the end of the tax year,

where the net winnings in each case is computed in the such manner as may be prescribed(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:21)(cid:17)—For serial numbers 1 and 2, where the winnings or net

winnings, as the case may be,—

(cid:11)a) is wholly in kind; or

(cid:11)b) is partly in kind and partly in cash, but such part in cash is not sufficient to meet the liability of deduction of tax in respect of the whole of such winnings,

then, the person responsible for paying shall ensure that the tax required to be deducted has been paid, b(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:22)(cid:17)—For serial number 4, the person responsible for making the payment shall deduct tax at the time of credit of such sum or at the time of payment of such sum in cash or by issue of a cheque or a draft or by any other mode, (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

(cid:11)4) The deduction of tax at source shall not be made under the provisions referred to in column B of the Table below, in respect of the income or sum along with the conditions, specified in column C:

Table

FOR NO DEDUCTION AT SOURCE

6O 1R Provisions for tax deduction at source Condition for no deduction on income or sum
A B C
 Commission or Brokerage referred to LQ VHFWLRQ  1) >7DEOH6O1R ii @ Commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call RIILFHIUDQFKLVHHV
 Rent referred to in VHFWLRQ  1) >7DEOH6O1R ii @ Income by way of rent credited or paid to a business trust, being a real estate investment trust, in respect of any real estate asset, referred to in 6FKHGXOH9 7DEOH6O1R4), owned directly by such business trust
 Compensation on acquisition of certain immovable property referred to in VHFWLRQ  1) >7DEOH6O1R iii @ Income by way of any award or agreement which has been exempted from levy of income-tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 RI 
A B C
 Income in respect of units referred to in VHFWLRQ  1) [Table: 6O1R i @ If income is of the nature of capital gain
 Income from units of a business trust referred WR LQ VHFWLRQ  1) >7DEOH6O1R ii @ Income of the nature referred to in Schedule V >7DEOH 6O 1R  B b @ LI WKH VSHFLDO SXUSRVH vehicle referred to in the said serial number has QRWH[HUFLVHGWKHRSWLRQXQGHUVHFWLRQ
 Interest on securities referred to in VHFWLRQ  1) [Table: 6O1R i @ a) Interest payable on–– i) National Development Bonds; ii) such debentures, issued by such institution or authority or any other person as the Central Government may, by notification, specify in this behalf; iii) any security of the Central Government or a State Government, other than–– A  6DYLQJV 7D[DEOH  %RQGV 2003; or B  6DYLQJV 7D[DEOH  %RQGV 2018; or C) Floating Rate Savings Bonds, 2020 7D[DEOH RU D) any other security of the Central Government or State Government as the Central Government may, by notification, specify in this behalf; b) interest payable to–– i) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956  RI   LQ respect of any securities owned by it or in which it has full beneficial interest; or ii) the General Insurance Corporation of India or to any of the four companies, formed by virtue of the schemes made under section  1) of the General Insurance Business 1DWLRQDOLVDWLRQ $FW RI LQ respect of any securities owned by the Corporation or such company or in which the Corporation or such company has full beneficial interest; or iii) any other insurer in respect of any securities owned by it or in which it has full beneficial interest; or iv) a "business trust", as defined in VHFWLRQ 21), in respect of any securities, by a special purpose vehicle referred to in 6FKHGXOH9 7DEOH6O1R 
 Interest other than interest on securities referred to in VHFWLRQ 1) [Table: 6O 1R  ii) and  iii @ a) Interest income credited or paid to— i) any banking company; or ii) any financial corporation established by or under a Central Act or State Act or Provincial Act; or iii) the Life Insurance Corporation of India established under the Life Insurance &RUSRUDWLRQ$FW RI RU iv) the Unit Trust of India; or v) any company or co-operative society carrying on the business of insurance; or vi) such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons to be recorded in writing, notified in this behalf before the 1st April, 2020; b) interest income credited or paid–– i) by a co-operative society other than a co-operative bank, to a member thereof; or ii) by a co-operative society to any other co-operative society; or iii) in respect of deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a co-operative land development bank; or iv LQUHVSHFWRIGHSRVLWV RWKHUWKDQWLPH deposits made on or after the 1st July, 1995) with a co-operative society, other than a co-operative society or bank referred to in sub-claXVH iii), engaged in the business of banking, except when,— A) where the total sales, gross receipts or turnover of the co-operative society exceed fifty crore rupees during the tax year immediately preceding the tax year in which such interest is credited or paid; and B) the amount or aggregate of amounts of interest credit or paid exceeds the threshold OLPLWPHQWLRQHGLQVHFWLRQ 1) 7DEOHSO 1R ii '  c) interest income credited or paid— i) by the Central Government under any provision of this Act or the Income-tax $FW   RI   RU WKH (VWDWH 'XW\ $FW   RI   RU WKH :HDOWK-tax $FW  RI   RU WKH *LIW-tax Act,   RI   WKH &RPSDQLHV 3URILWV  6XUWD[ $FW   RI   RU the Interest-WD[$FW RI
ii) in respect of deposits under any scheme framed by the Central Government and notified by it in this behalf; iii LQUHVSHFWRIGHSRVLWV RWKHUWKDQWLPH deposits made on or after the 1st July, 1995) with a banking company; iv) by way of interest on the compensation amount awarded by the Motor Accidents Claims Tribunal where the amount of such income or, the aggregate of the amounts of such income does not exceed ൟGXULQJWKHWD[\HDU v) or payable by an infrastructure capital company; or infrastructure capital fund; or infrastructure debt fund; or a public sector company; or scheduled bank in relation to a zero coupon bond issued on or after the 1st June, 2005 by such company or fund or public sector company or scheduled bank; vi) as referred WR LQ 6FKHGXOH9 7DEOH 6O1R  vii E\DILUPWRDSDUWQHURIWKHILUP
 Payments to contractors referred WR LQ VHFWLRQ  1) >7DEOH6O1R i @ a) Where–– i) any sum credited or paid or likely to be credited or paid during the tax year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages; and ii) that contractor owns ten or less goods carriages at any time during the tax year; and iii) furnishes a declaration to that effect along with his Permanent Account Number to the person paying or crediting the sum; and iv) the person responsible for paying to the contractor furnishes to the prescribed income- tax authority the particulars in such form and within such time as may be prescribed; b) where such sum is credited or paid by individual or Hindu undivided family exclusively for personal purposes of such individual or any member of Hindu undivided IDPLO\
 Fees for professional or technical services referred to in sectLRQ  1) >7DEOH6O1R iii @ Where such sum is credited or paid by individual or Hindu undivided family exclusively for personal purposes of such individual or any PHPEHURI+LQGXXQGLYLGHGIDPLO\
 Dividend referred to in VHFWLRQ 1) 7DEOH 6O1R  Dividend income credited or paid to— a) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 RI LQUHVSHFWRIDQ\VKDUHV owned by it or in which it has full beneficial interest;
b) the General Insurance Corporation of India or to any of the four companies, formed by virtue of the schemes made under VHFWLRQ 1) of the General Insurance Business 1DWLRQDOLVDWLRQ  $FW   RI 1972), in respect of any shares owned by the Corporation or such company or in which the Corporation or such company has full beneficial interest; c) any other insurer in respect of any shares owned by it or in which it has full beneficial interest; d) a "business trust", as defined in VHFWLRQ  21), by a special purpose vehicle UHIHUUHGWRLQ6FKHGXOH9 1RWH  e) any other person as may be notified by the Central Government in this behalf; f) a shareholder, being an individual, if— I) the dividend is paid by the company by any mode other than cash; and II) amount or aggregate of amounts of such dividend distributed or paid or likely to be distributed or paid during the tax year GRHVQRWH[FHHGൟ
 Payment by e-commerce operator to e-commerce participant referred to LQ VHFWLRQ  1) >7DEOH6O1R v @ Where the amount is credited or paid or likely to be credited or paid during the tax year to the account of an e-commerce participant, which is–– a) an individual or a Hindu undivided family; and b) the gross amount of the sales or services or both during the tax year does not exceed ൟDQG c) the e-commerce participant has furnished the Permanent Account Number or Aadhaar number to the e-FRPPHUFHRSHUDWRU
 Payment on transfer of virtual digital asset referred WR LQ VHFWLRQ  1) >7DEOH6O1R vi @ Where value or aggregate value of such consideration during the tax year does not exceed–– a ൟ 50000, when payable by an individual or a Hindu undivided family,— i) whose total sales, gross receipts or turnover from the business carried on by him or profession exercised by him does not exceed one crore rupees in case of business or fifty lakh rupees in case of profession, during the tax year immediately preceding the tax year in which such virtual digital asset is transferred; ii) not having any income under the head ³3URILWVDQGJDLQVRIEXVLQHVVRUSURIHVVLRQ´ b ൟ 10000, when payable by any person RWKHUWKDQWKHSHUVRQUHIHUUHGWRLQFODXVH a 
 Income from units of a business trust referred to LQVHFWLRQ 2) 7DEOH 6O1R  Income of the nature referred to in Schedule V >7DEOH 6O 1R  % b @ LI WKH VSHFLDO SXUSRVH vehicle referred to in the said clause has not H[HUFLVHGWKHRSWLRQXQGHUVHFWLRQ
 Income in respect of units of investment fund referred to in VHFWLRQ  2) 7DEOH 6O1R  Income that is not chargeable to tax under the SURYLVLRQVRIWKLV$FW
 Income in respect of units of non-residents referred to in VHFWLRQ  2) 7DEOH 6O1R  Income payable in respect of units of the Unit Trust of India to a non-resident Indian or a non-resident Hindu undivided family, subject to SUHVFULEHGFRQGLWLRQV
 Income of Foreign Institutional Investors from securities referred to in section  2) 7DEOH6O1R 15) Income, by way of capital gains arising from the transfer of securities referred to in section 210, if payable to a Foreign Institutional ,QYHVWRU
 Income of Specified Fund from securities referred to in VHFWLRQ 2) 7DEOH6O 1R  Income is exempt as per 6FKHGXOH9, 7DEOH6O NosWR 
 Payment of certain amounts in cash referred WR LQ VHFWLRQ  3) 7DEOH6O1R  Payment made to— a) the Government; b) any banking company or co-operative society engaged in carrying on the business of banking or a post office; c) any business correspondent of a banking company or co-operative society engaged in carrying on the business of banking, as per the guidelines issued in this regard by the Reserve Bank of India under the Reserve Bank of India Act, 1934 RI ; d) any white label automated teller machine operator of a banking company or co-operative society engaged in carrying on the business of banking, as per the authorisation issued by the Reserve Bank of India under the Payment and Settlement Systems Act, 2007 RI 
 Payment in respect of deposits under National 6DYLQJV 6FKHPH HWF referred to in VHFWLRQ 3) 7DEOH6O 1R  Payment made to KHLUVRIDQDVVHVVHH
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 411 412 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 412 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 413 414 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 414 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 415

deducted by any person from any amount payable to––

(cid:11)a) the Government; or

(cid:11)b) the Reserve Bank of India; or

(cid:11)c) a corporation established by or under a Central Act which is, under

any law in force, exempt from income-tax on its income; or416 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 416 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)d(cid:12) (cid:68)(cid:3)(cid:48)(cid:88)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:15)

where such amount is payable to it by way of—

(cid:11)A) interest; or

(cid:11)B) dividend in respect of any securities or shares owned by it or in

which it has full beneficial interest; or

(cid:11)C(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:17)

(cid:11)6) The deduction of tax shall not be made under provisions referred to in column C of the Table below, in the case of a person as specified in column B, if such person furnishes to the person responsible for paying any income or sum of the nature referred to in such provisions, a written declaration in duplicate in such form and manner as may be prescribed that the tax on such person's estimated total income of the tax year in which such income or sum is to be included in computing his total income shall be nil(cid:17)

Table

Sl1R Person Provisions for tax deduction at source
A B C
 An individual being a resident a)payment of accumulated balance due to an HPSOR\HHUHIHUUHGWRLQVHFWLRQ 7); b)insurance Commission referred to in section  1) >7DEOH6O1R i @ c)UHQWUHIHUUHGWRLQVHFWLRQ 1 >7DEOH6O 1R ii @ d) income in respect of units referred to in VHFWLRQ 1 >7DEOH6O1R i @ e)LQWHUHVWUHIHUUHGWRLQVHFWLRQ 1) [Table: 6O1R i  ii DQG iii @  f)payment in respect of life insurance policy UHIHUUHGWRLQVHFWLRQ 1 >7DEOH6O1R i @ g) GLYLGHQGUHIHUUHGWRLQVHFWLRQ 1) 7DEOH6O1R 
 Any person not being a company or a firm or an individual covered in 6O 1R 1) 6O1R 1 & a WR f)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:17)––The provisions of this sub-section shall not apply in case of a person referred to in column B of the Table, other than an individual being a resident who is of the age of sixty years or more at any time during the tax year, if the aggregate of amounts of any income or sum of the nature referred to in provision mentioned in column C of this Table, is credited or paid or likely to be credited or paid during the relevant tax year in which such income or sum is to be included, exceeds the (cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)7) The person responsible for paying any income or sum of the nature referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall deliver or cause to be delivered, one copy of the declaration referred therein, received from the person to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, on or before the seventh day of the month following the month in (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)8) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6), the deduction of tax shall not be made from the interest paid by an Offshore Banking Unit on borrowing from or deposit made on or after 1st April, 2005, by a non-resident or (cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:85)(cid:76)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 417 (cid:11)9) Irrespective of anything contained in this Chapter, the deduction of tax shall not be made from any payment to a person for, or on behalf of, the New Pension System Trust referred to in (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:20)(cid:12)(cid:17)

(cid:11)10) (cid:44)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a), where under an agreement or an arrangement, if the tax chargeable on any income of the recipient referred to in this Chapter is to be borne by the payer, then, for the purposes of deduction of tax, the income shall be increased to an amount which after deduction of tax as per provisions of this Chapter becomes equal to the net amount payable under such agreement or arrangement(cid:17)

(cid:11)11) The credit of any income or sum to any account, whether called "suspense account" or by any other name, in the books of account of the person liable to pay such income or sum, shall be deemed to be the credit of such income or sum to the account of the payee and the provisions of this Chapter shall apply accordingly(cid:17)

394(cid:17) (cid:11)1) Every person, as specified in column C of the Table below shall Collection of tax (cid:68)(cid:87)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:17) collect tax––

(cid:11)a) on receipts specified in column B;

(cid:11)b) at the rate as specified in column D; and

(cid:11)c) at the time of debiting of the amount payable by the buyer or licensee or lessee to the account of the buyer or licensee or lessee or at the time of receipt of such amount from the said buyer or licensee or lessee in (cid:70)(cid:68)(cid:86)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:75)(cid:72)(cid:84)(cid:88)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:71)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)

Table

TAX COLLECTION AT SOURCE

Sl 1R Nature of receipt Person Rate of Tax Collected at Source
A B C D
 Sale of alcoholic liquor for human consumption Seller 1%
 Sale of tendu leaves Seller 5%
 Sale of timber whether obtained under a forest lease or otherwise; or DQ\ RWKHU IRUHVW SURGXFH QRW EHLQJ timber or tendu leaves) obtained under DIRUHVWOHDVH Seller 2%
 Sale of scrap Seller 1%
 Sale of minerals, being coal or lignite or iron ore Seller 1%
 Sale consideration exceeding ten lakh rupees in case of— a) motor vehicle; or b) any other goods, as may be QRWLILHGE\WKH&HQWUDO*RYHUQPHQW Seller 1%
A B C D
 Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding ten lakh rupees— Authorised dealer a) 5% for purposes of education or medical treatment; b) 20% for purposes other than education or medical WUHDWPHQW
 Sale of "overseas tour programme package" including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure Seller a) 5% of amount or aggregate of amounts up to ten lakh rupees; b) 20% of amount or aggregate of amounts exceeding ten ODNKUXSHHV
 Use of parking lot or toll plaza or mine or quarry for the purpose of business, excluding mining and TXDUU\LQJ RI PLQHUDO RLO LQFOXGLQJ petroleum and natural gas) Licensor or Lessor 2%
418 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 418 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)2) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17) Nos(cid:17)(cid:3) (cid:20)(cid:3) (cid:87)(cid:82)(cid:3) (cid:24)(cid:12)(cid:15) the collection of tax shall not to be made in respect of receipts specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)the buyer, who is a resident in India, if he furnishes a written declaration in duplicate in such form and manner, as may be prescribed, to the person responsible for collecting tax, mentioning that such goods are to be utilised––

(cid:11)a) for the purposes of manufacturing, processing or producing articles

or things or for generating power; and

(cid:11)b(cid:12) (cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)3) Where no collection of tax is to be made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), the person responsible for collecting tax shall deliver or cause to be delivered, one copy of the declaration referred to in that sub-section, to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, on or before the seventh day of the month following the month of receipt of that dec(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) The collection of tax shall not be made by the authorised dealer in respect

of receipt specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:26)(cid:12),—

(cid:11)a) on such amount on which tax has been collected by the seller in

respect of receipt referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:27)(cid:12)(cid:30)

(cid:11)b) if the amount being remitted out is a loan obtained from any (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:21)(cid:28)(cid:11)3(cid:12)(cid:11)b), for the purpose of (cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:71)(cid:88)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The collection of tax shall not be made by the authorised dealer or seller, in respect of receipt specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:26)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:27)(cid:12)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) buyer is liable to deduct tax at source under any other provisions of this Act and he has deduc(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 419 (cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:21)(cid:26)(cid:17)

(cid:11)6) For the purposes of this sub-section, "forest produce" shall have the same meaning as defined in any State Act for the time being in force, or in the Indian (cid:41)(cid:82)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:21)(cid:26)(cid:17)

(cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17) 395(cid:17) (cid:11)1) Where tax is required to be deducted on any income or sum under

this Chapter, then subject to the rules made under this Act,—

(cid:11)a) the payee may make an application before the Assessing Officer for deduction of income-tax at a lower rate or no deduction of income-tax, as the case may be; and

(cid:11)b) the Assessing Officer on being satisfied that the total income of the payee justifies deduction of income-tax at a lower rate or no deduction of income-tax, as the case may be, shall issue to him a certificate as appropriate; and

(cid:11)c) (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), the person responsible for paying the income or sum shall deduct the tax at the rate specified in such certificate, or deduct no income-tax, as the case may be, till its validity(cid:17)

(cid:11)2(cid:12)(cid:11)a) The person responsible for paying to a non-resident any sum as (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)(cid:21)(cid:12)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:26)(cid:12)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) Assessing Officer in such form and manner as may be prescribed, where he considers that the whole of such sum would not be chargeable in the case of the recipient;

(cid:11)b) the appl(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) shall be for determination of the appropriate proportion of the sum chargeable to tax, by the Assessing Officer in the manner as may be prescribed; and

(cid:11)c) (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:26)(cid:12)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) proportion of sum which is chargeable to tax under the Act(cid:17)

(cid:11)3) Where tax is required to be collected on any amount under this Chapter,

then subject to the rules made under this Act,––

(cid:11)a) the buyer or licensee or lessee may make an application before the

Assessing Officer for collection of tax at a lower rate;

(cid:11)b) the Assessing Officer on being satisfied that the total income of the buyer or licensee or lessee justifies collection of tax at a lower rate, shall issue to him a certificate as may be appropriate; and

(cid:11)c) (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), the person responsible for collecting tax shall collect it at the rates specified in such certificate till its validity(cid:17)

(cid:11)4(cid:12)(cid:11)a) Every person deducting or collecting tax shall issue a certificate to the

deductee or collectee, as the case may be, specifying––

(cid:11)i) the amount of tax that has been deducted or collected;

(cid:11)ii) the rate at which tax has been deducted or collected; and

(cid:11)iii) any other particulars, as may be prescribed,

within such period as may be prescribed;

(cid:11)b(cid:12) (cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a) shall issue a certificate to the employee, in respect of whose income payment of tax has been made by the employer, that the tax has been paid to the Central Government, and specify––

(cid:11)i) the amount of tax so paid;

420 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 420 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)ii) the rate at which tax has been paid; and

(cid:11)iii) any other particulars, as may be prescribed,

(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) The Assessing Officer may cancel the certificate granted under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) after giving (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:17)

396(cid:17) The following sums shall be deemed as income received for the

purposes of computing the income of an assessee—

Tax deducted is income (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)a) sums deducted under this Chapter; and

(cid:11)b) income-tax paid outside India by way of deduction in respect of which an assessee is allowed a credit against the tax payable under this Act,

(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12)(cid:17)

Compliance and (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

397(cid:17) (cid:11)1(cid:12)(cid:11)a) Every person deducting or collecting tax shall apply for allotment of a tax deduction and collection account number to the Assessing Officer within such time as may be prescribed, if that person has not already been allotted such number;

(cid:11)b) where a tax deduction and collection account number has been allotted to a person, such person shall quote such number in all challans, statements, certificates referred to in this Chapter, and in all documents pertaining to such transactions as may be prescribed in the interests of revenue;

(cid:11)c) the provisions of (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall not apply––

(cid:11)i) to a person who is required to deduct tax under provisions of section

(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:11)i(cid:12)(cid:15)(cid:3)(cid:22)(cid:11)i) and 6(cid:11)ii(cid:12)(cid:64)(cid:30)

(cid:11)ii(cid:12) (cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)4(cid:12)(cid:3)(cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:21)(cid:17)(cid:38)(cid:11)a(cid:12)(cid:64)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)iii) a person notified in thi(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2(cid:12)(cid:11)a) Irrespective of anything contained in any other provision of this Act, every person, entitled to receive any amount on which tax is deductible or, paying any amount on which tax is collectible, shall furnish his valid Permanent Account Number to the person responsible for deducting or collecting tax;

(cid:11)b) (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a)—

(cid:11)i) tax shall be deducted at the higher of the following rates:—

(cid:11)A) at the rate specified in the relevant provision of this Act; or

(cid:11)B) at the rate or rates in force; or

(cid:11)C) at the rate of 5% where tax is required to be deducted under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:11)ii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:27)(cid:11)v(cid:12)(cid:64)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:19)(cid:8)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:30)(cid:3)

(cid:11)ii) tax shall be collected at the higher of the following rates, not

exceeding 20%––

(cid:11)A) at twice the rate specified in the relevant provision of this Act; or

(cid:11)B) at the rate of 5%;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 421

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:11)i) shall not apply to a non-resident, not being

a company or a foreign company, in respect of—

(cid:11)i) payment of interest on long-term bonds as specified in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:21)(cid:15)(cid:3)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:23)(cid:12)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)ii) any other payment subject to such conditions, as may be prescribed;

(cid:11)d(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:11)ii) shall not apply to a non-resident who does not have per(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3) of business through which the business of the enterprise is wholly or partly carried on);

(cid:11)e(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:11)i(cid:12)(cid:64), if the tax is required to be ded(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:11)i), then such deduction shall not exceed the amount of rent payable for the last month of the tax year or the last month of the tenancy, as the case may be;

(cid:11)f) if a person does not furnish his valid Permanent Account Number in—

(cid:11)i) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)6(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:22)(cid:28)(cid:23)(cid:11)2), then such

declaration becomes invalid;

(cid:11)ii) any application made under provisions (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:24)(cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)3),

then no certificate under such provisions shall be granted;

(cid:11)g) if any declaration becomes invalid (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)f(cid:12)(cid:11)i), then the deductor (cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)ii) as the case may be;

(cid:11)h) the deductee or collectee shall furnish his valid Permanent Account Number to the deductor or collector, as the case may be, and the same shall be indicated in all bills, vouchers, correspondence and other documents which are (cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:17)

(cid:11)3)(cid:11)a) Every person responsible for deduction or collection of tax or (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a) shall pay the amount so deducted or (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)b) to the credit of the Central Government, in such time as may be prescribed;

(cid:11)b) every person responsible for deduction or collection of tax or employer (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a), after paying the tax to the credit of the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a), shall deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority, a statement for such period, in such form, verified in such manner, giving such particulars, and within such time, as may be prescribed;

(cid:11)c) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), shall deliver a statement in such form and manner as may be prescribed, to the buyer or licensor or lessee (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:23)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:23)(cid:3)(cid:82)(cid:85)(cid:3)(cid:28)(cid:12)(cid:30)

(cid:11)d) every person responsible for paying to a non-resident, not being a company or a foreign company, any sum, whether or not chargeable under this Act, shall furnish the information relating to payment of such sum, in such form and manner as may be prescribed;

(cid:11)e) in case of an office of the Government,—

(cid:11)i) where the sum deducted under this Chapter or tax referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a); or422 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 422 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) where the sum (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:23)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20) to

5 or 9),

has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed authority or the person authorised by such authority, a statement in such form, verified in such manner, giving such particulars and within such time, as may be prescribed;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)f) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)e) may correct any discrepancy or update the information furnished, in the statement delivered under the said clauses, by delivering a correction statement in such form and verified in such manner as may be prescribed, to the prescribed authority under the said clauses, within two years from the end of the tax year in which such statement is required to be delivered under the said clauses or under section 200 of the Income-tax Act, 1961;

(cid:11)g)(cid:11)i) any banking company or co-operative society or public company (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:12)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) to a resident any income by way of interest, not exceeding the threshold limit (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:11)ii(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)iii(cid:12)(cid:64)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) to be delivered to the prescribed income-tax authority or the person authorised by such authority, a statement in such form, verified in such manner, giving such particulars and within such time, as may be prescribed;

(cid:11)ii) the Board may require any person, other than the person mentioned in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)i), responsible for paying to a resident any income which is liable for deduction of tax at source under this Chapter to deliver or cause to be delivered to the income-tax authority or the authorised person under sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i), a statement in such form, verified in such manner, giving such particulars and within such time, as may be may be prescribed;

(cid:11)iii) the person referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) or sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii) may deliver a correction statement to correct any discrepancy or update the information furnished, in the statement delivered under sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) or sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii) in such form and manner of verification, as may be prescribed to the income-tax authority referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i);

(cid:11)h) any person responsible for collecting the tax who fails to collect the tax as per the provisions of section 394, shall, irrespective of such failure, be liable to pay (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:17)

398(cid:17) (cid:11)1) If a person, including the principal officer of a company,––

(cid:11)a) who is required to deduct or collect any amount under this Act; or

Consequences of failure to deduct or pay or, collect or pay(cid:17)

(cid:11)b(cid:12) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)2(cid:12)(cid:11)a), being an employer,

does not deduct or pay, or does not collect or pay, or after so deducting or collecting fails to pay, the whole or any part of the tax, as required by or under this Act, then such person shall be deemed to be an assessee in default in respect of such tax in addition to any other consequences which that person may incur (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2) Irrespective of anything contained in sub-section (cid:11)1), any person,—

(cid:11)a) including the principal officer of a company, who fails to deduct; or

(cid:11)b(cid:12) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)

(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:24)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:28)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:15)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 423 the whole or any part of the tax, as required under this Chapter, on the amount paid or credited to the account of payee or, on the amount collected or debited to the account of the buyer or licensee or lessee, as the case may be, shall not be deemed to be an assessee in default in respect of such tax, if the payee or buyer or licensee or lessee has—

(cid:11)i) furnished his return of income under section 263;

(cid:11)ii) taken into account the amount for computing income in that return

of income; and

(cid:11)iii) paid the tax due on the income declared by him in such return of

income,

and the person furnishes a certificate to this effect from an accountant in the form (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3(cid:12)(cid:11)a) Without prejudice to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if any person, as referred to in that sub-section does not deduct or collect the whole or any part of the tax or after deducting or collecting fails to pay the tax as required under this Act, he shall be liable to pay simple interest—

(cid:11)i) at 1% for every month or part of a month on the amount of such tax from the date on which such tax was deductible or collectible to the date on which such tax is deducted or collected; and

(cid:11)ii(cid:12) (cid:68)(cid:87)(cid:3)(cid:20)(cid:17)(cid:24)(cid:8)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) tax from the date on which such tax was deducted or collected to the date on which such tax is actually paid;

(cid:11)b(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) shall be paid before furnishing the

statement as per the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b)(cid:30)

(cid:11)c)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is not deemed to be an assessee(cid:3) in default under sub-section (cid:11)2), then the interest as per clause (cid:11)a(cid:12)(cid:11)i) is payable from the date on which that tax was deductible or collectible to the date of furnishing of return of income by the concerned payee or buyer or licensee or lessee, as the case may be;

(cid:11)d)(cid:3)when an order is made by the Assessing Officer for the default under(cid:3)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the interest shall be paid by the person as per suc(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)4)(cid:3) Where the tax has not been paid after it is deducted or collected, the(cid:3) amount of the tax together with the amount of simple interest on it as referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:11)a) shall be a charge upon all the assets of the person referred to (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)5)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) deeming a person to(cid:3) be an assessee in default for failure to deduct or collect the whole or any part of the tax from any person––

(cid:11)a) after six years from the end of the tax year in which tax was

deductible or collectible; or

(cid:11)b) after two years from the end of the tax year in which the correction

(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)f),

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:27)(cid:25)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:27)(cid:25)(cid:11)3) shall apply to the time limit

specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:17)

(cid:11)7) No penalty shall be levied under section 412 on the person mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct or collect (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:17) 399(cid:17) (cid:11)1) All statements of tax deducted at source or tax collected at source

including a correction statement shall be processed in the following manner:––424 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 424 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) the amounts deductible or collectible under this Chapter shall be

computed after making the following adjustments:—

(cid:11)i) any arithmetical error in the statement; or

(cid:11)ii) an incorrect claim apparent from any information in the

statement;

(cid:11)b) the interest, if any, shall be computed on the basis of the

amounts deductible or collectible as reflected in the statement;

(cid:11)c) the fee, if any, shall be computed as per the provisions of

section 427;

(cid:11)d(cid:12)(cid:11)i) the amount payable by; or

(cid:11)ii) the amount of refund due to,

the deductor or collector shall be determined after adjustment of the amount computed under clauses (cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3) or 398 or 427 and any amount paid otherwise by way of tax or interest or fee;

(cid:11)e) an intimation shall be prepared or generated and sent to the deductor or collector specifying the amount determined to be payable by, (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d);

(cid:11)f) the amount of refund due to a deductor or collector in pursuance of the

(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)

(cid:11)2) The intimation under this section shall be sent within of one year

from the (cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:17)

(cid:11)3) The Board may make a scheme for centralised processing of

statements, as required under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:17)

400(cid:17) (cid:11)1) The Central Government may, by notification provide that deduction or collection of tax shall not be made or is to be made at such lower rate, from such (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

Power of Central Government to relax provisions (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)2) The Board may issue guidelines with the previous approval of the Central Government, to remove any difficulty arising in giving effect to the provisions of this Chapter and thes(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) The Board may notify, a class of person, or cases, where the person

responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, to make an application in such form and manner as may be prescribed, to the Assessing Officer, to determine the appropriate proportion of sum chargeable in the manner as may be prescribed, and accordingly tax shall be (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:26)(cid:12)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) sum which is so chargeable(cid:17)

(cid:11)4) The Board may by notification, make rules specifying the cases in

which, and the circumstances under which, an application may be made for (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:24)(cid:11)1) and (cid:11)3), and the conditions subject to which such certificate may be granted and providing for all other matters (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)

Bar against direct demand (cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

401(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:76)(cid:86)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)der this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which (cid:87)(cid:68)(cid:91)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 425 Interpretation(cid:17) 402(cid:17) For the purposes of this Chapter,––

58 of 2002(cid:17)

(cid:11)1) "Administrator" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:30)

(cid:11)2) "agricultural land" means agricultural land in India,––

(cid:11)a) not being a land situated in any area referred to in sec(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)22(cid:12)(cid:11)iii),

(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:11)i(cid:12)(cid:64)(cid:30)

(cid:11)b) including a land situated in any area referred to in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)22(cid:12)(cid:11)iii(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:11)iii(cid:12)(cid:64)(cid:30)

(cid:11)3) "an incorrect claim apparent from any information in the statement"

shall mean a claim, on the basis of an entry, in the statement—

(cid:11)a) of an item, which is inconsistent with another entry of the same

or some other item in such statement;

(cid:11)b) in respect of rate of deduction of tax at source or rate of collection

of tax at source, where such rate is not as per the provisions of the Act;

42 of 1999(cid:17)

(cid:11)4) "authorised dealer" means a person authorised by the Reserve Bank (cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)1) of the Foreign Exchange Management Act, 1999 to deal in foreign exchange or foreign security;

(cid:11)5) "banking company" means a banking company to which the Banking

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

Regulation Act, 1949 applies;

(cid:11)6) "buyer" for the purposes of provisions in column B of the Table below means any person as specified in column C but does not include any person as specified in column D:—

Table

Sl1R Provisions Person Person not to be included
A B C D
1 Purchase of goods referred to in section  1) [Table: 6O1R ii @ A person whose total sales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the tax year immediately preceding the tax year in which the purchase of goods is carried out Any person, as the Central Government may notify for this purpose, subject to conditions as may be VSHFLILHGWKHUHLQ
 Sale of goods referred to in VHFWLRQ  1) 7DEOH 6O 1Rs 1 to 5) A person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified LQ VHFWLRQ  1) 7DEOH 6O 1Rs  to 5), or the right to receive any such goods a) A public sector company; or b) the Central or a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State; or c) a club; or
A B C D
d) a buyer in the retail sale of such goods purchased by KLPIRUSHUVRQDOFRQVXPSWLRQ
 Sale of motor vehicle or any other goods referred to in section  1) 7DEOH 6O1R  A person who obtains in any sale, goods of the nature specified in section  1) 7DEOH 6O 1R  a) A person as specified in 6O1R' b); or b) a local authority as GHILQHGDW6FKHGXOH,,, 7DEOH 6O1R RU c) a public sector company which is engaged in the business of carrying SDVVHQJHUV
 Remittance under Liberalised Remittance Scheme referred to in VHFWLRQ  1) 7DEOH6O 1R  A person remitting amount under the Liberalised Remittance Scheme of Reserve Bank of India a) A person as per 6O 1R ' a RU6O1R' b); b) Any other person as the Central Government may notify for this purpose subject to such conditions as may be VSHFLILHGWKHUHLQ
5 Sale of overseas tour programme package referred to in section  1  7DEOH 6O1R  A person who purchases overseas tour programme package A person as per 6O 1R'
426 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 426 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)7) "commission or brokerage" includes any payment received or receivable,

directly or indirectly, by a person acting on behalf of another person,––

(cid:11)a(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)b) for any services in the course of buying or selling of goods; or

(cid:11)c) in relation to any transaction relating to any asset, valuable article or

thing, not being securities;

(cid:11)8) "computer resource", "internet" and "online game" shall have the

meanings respectively assigned to them in section 194(cid:11)2);

(cid:11)9) "consideration for transfer of any immovable property" shall include(cid:3)all

charges of the nature of,—

(cid:11)a) club membership fee; or

(cid:11)b) car parking fee; or

(cid:11)c) electricity or water facility fee; or

(cid:11)d) maintenance fee; or

(cid:11)e) advance fee;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 427

(cid:11)f) or any other charges of similar nature, which are incidental to transfer

of the immovable property;

(cid:11)10) "contract" shall include sub-contract;

(cid:11)11) "designated person", for the purposes of section 393(1) [(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)

(cid:49)(cid:82)(cid:17)(cid:3)(cid:25) (cid:11)i)(cid:64), means—

(cid:11)a) the Central Government or any State Government; or

(cid:11)b) any local authority; or

(cid:11)c) any corporation established by or under a Central Act or State Act or

Provincial Act; or

(cid:11)d) any company; or

(cid:11)e) any co-operative society; or

(cid:11)f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or

21 of 1860(cid:17)

(cid:11)g) any society registered under the Societies Registration Act, 1860 or

under any law corresponding to that Act in force in any part of India; or

(cid:11)h) any trust; or

3 of 1956(cid:17)

(cid:11)i) any University established or incorporated by or under a Central Act or State Act or Provincial Act and an institution declared to be a university under section 3 of the University Grants Commission Act, 1956; or

(cid:11)j) any Government of a foreign State or a foreign enterprise or any

association or body established outside India; or

(cid:11)k) any firm; or

(cid:11)l) any person, being an individual or a Hindu undivided family or an

association of persons or a body of individuals, if such person,—

(cid:11)i) does not fall under any of the preceding sub-clauses; and

(cid:11)ii) has total sales, gross receipts or turnover from business or profession carried on by him exceeding one crore rupees in case of business or fifty lakh rupees in case of profession during the tax year immediately preceding the tax year in which such sum is credited or paid to the account of the contractor;

(cid:11)12) "electronic commerce" means the supply of goods or services, or both,

including digital products, over digital or electronic network;

(cid:11)13) "e-commerce operator" means a person who owns, operates or manages

digital or electronic facility or platform for electronic commerce;

(cid:11)14) "e-commerce participant" means a person resident in India selling goods or providing services, or both, including digital products, through digital or electronic facility or platform for electronic commerce;

(cid:11)15) "fees for technical services" shall have the meaning as assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)7(cid:12)(cid:11)b);

(cid:11)16) "foreign exchange asset" means any specified asset which the assessee

has acquired or purchased with, or subscribed to in, convertible foreign exchange;

428 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 428 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)17) "Foreign Institutional Investor" shall have the meaning as assigned to it

in section 210(cid:11)6(cid:12)(cid:11)a);

(cid:11)18) "goods carriage" shall have the meaning as assigned to it in

section 58(cid:11)11(cid:12)(cid:11)d);

(cid:11)19) "immovable property" (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79) land) or

any building or part of a building;

(cid:11)20) "investor" shall have the meaning assigned to it in section 221(6(cid:12)(cid:11)a), (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:3) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:23)(cid:11)iv(cid:12)(cid:64)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:22)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:12)(cid:30)

(cid:11)21) "licensee or lessee" means any person, other than a public sector company, who has been granted a lease or a licence or entered into a contract or otherwise received any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, from the licensor or lessor for the use of parking lot or toll plaza or mine or quarry for the purposes of business;

(cid:11)22) "licensor or lessor" means any person who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, to another person, other than a public sector company for the use of such parking lot or toll plaza or mine or quarry for the purposes of business;

(cid:11)23) "non-resident Indian" shall have the meaning assigned to it in

section 212(cid:11)d);

(cid:11)24) "Offshore Banking Unit" shall have the same meaning as assigned to it

28 of 2005(cid:17) (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)u) of the Special Economic Zones Act, 2005;

(cid:11)25) "online gaming intermediary" means an intermediary who offers one or

more online games;

(cid:11)26) "overseas tour programme package" means any tour package which offers visit to any country or territory outside India and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto;

(cid:11)27) "person responsible for paying" means—

(cid:11)a) in the case of payments of income chargeable under the head "Salaries",

other than payments by the Central Government or the State Government––

(cid:11)i) the employer himself; or

(cid:11)ii) if the employer is a company, the company itself, including the

principal officer thereof;

(cid:11)b) in the case of payments of income chargeable under the head "Interest on securities", other than payments made by or on behalf of the Central Government or State Government, local authority, corporation or company, including the principal officer thereof;

(cid:11)c) in the case of any sum payable to a non-resident Indian, being any sum representing consideration for the transfer by him of any foreign exchange asset, which is not a short-term capital asset, the authorised person responsible––(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 429

(cid:11)i) for remitting such sum to the non-resident Indian; or

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:11)ii) for crediting such sum to his Non-(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:40)(cid:91)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87) maintained as per the provisions of the Foreign Exchange Management Act, 1999, and any rules made thereunder;

(cid:11)d) in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not chargeable under the provisions of this Act––

(cid:11)i) the payer himself; or

(cid:11)ii) if the payer is a company, the company itself including the

principal officer thereof;

(cid:11)e) in the case of credit, or, as the case may be, payment of any other

sum chargeable under the provisions of this Act––

(cid:11)i) the payer himself; or

(cid:11)ii) if the payer is a company, the company itself including the

principal officer thereof;

(cid:11)f) in the case of credit, or as the case may be, payment of any sum chargeable under the provisions of this Act made by or on behalf of the Central Government or the State Government––

(cid:11)i) the drawing and disbursing officer; or

(cid:11)ii) any other person, by whatever name called,

responsible for crediting, or paying such sum;

(cid:11)g) in the case of a person not resident in India––

(cid:11)i) the person himself; or

(cid:11)ii) any person authorised by such person; or

(cid:11)iii) the agent of such person in India including any person treated

as an agent under section 306;

(cid:11)28) "professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as may be notified by the Board for the purposes of this section, or of section 62;

(cid:11)29) "rent" means any payment, by whatever name called, under any lease, sub-(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3) (cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:11)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) separately or together) any—

(cid:11)a) land; or

(cid:11)b(cid:12) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)c(cid:12) (cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:88)(cid:85)(cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)d) machinery; or

(cid:11)e) plant; or430 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 430 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)f) equipment; or

(cid:11)g) furniture; or

(cid:11)h) fittings,

whether or not any or all of the above are owned by the payee, and for the purposes (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:11)i(cid:12)(cid:64)(cid:15)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) mentioned in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)c) shall be treated as rent;

(cid:11)30) "royalty" (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)6(cid:12)(cid:11)b);

(cid:11)31) "scrap" means waste and scrap from the manufacture or mechanical working of materials which is definitely not usable as such because of breakage, cutting up, wear and other reasons;

(cid:11)32) "securities" (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)

(cid:11)33) "seller" means––

(cid:11)a(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:23)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:25)(cid:12)(cid:15)—

(cid:11)i) the Central Government; or

(cid:11)ii) a State Government; or

(cid:11)iii) any local authority or corporation or authority established by

or under a Central Act or State Act or Provincial Act; or

(cid:11)iv) any company or firm or co-operative society; or

(cid:11)v) an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed one crore rupees in case of business or fifty lakh rupees in case of profession during the tax year immediately preceding the tax year in which the goods of the nature specified in such serial numbers are sold;

(cid:11)b) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:23)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:15)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)

sells overseas tour program package;

(cid:11)34) "services" for the purposes of section 393(1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:27)(cid:11)v(cid:12)(cid:64)(cid:15) includes "fees for technical services" and fees for "professional services", as defined in this section;

(cid:11)35) "specified bank" means a banking company as the Central Government

may, by notification, specify;

(cid:11)36) "specified company" means for the purposes of sections (cid:22)(cid:28)(cid:22)(cid:11)1) [Table: (cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:11)i(cid:12)(cid:64)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)393(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:19)(cid:12)(cid:15)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:30)

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:11)37) "specified person" means––

(cid:11)a) any person, not being an individual or Hindu undivided family; or

(cid:11)b) an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed one crore rupees in case of business or fifty lakh rupees in case of profession during the tax year immediately preceding the tax year in which such income or sum is credited or paid;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 431

(cid:11)38) "special purpose vehicle" shall have the meaning in Schedule V (Note 2);

(cid:11)39) "specified senior citizen" means an individual, being a resident in India—

(cid:11)a) who is of the age of seventy-five years or more at any time during

the tax year;

(cid:11)b) who is having pension income and no other income except the interest received or receivable from any account maintained by such individual in the same specified bank in which he is receiving his pension income; and

(cid:11)c) has furnished a declaration to the specified bank containing

particulars, in such form and verified in such manner as may be prescribed;

(cid:11)40) "specified undertaking" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:30)

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:11)41) "time deposits" means deposits (including recurring deposits) repayable

on the expiry of fixed periods;

(cid:11)42) "unit" for the purposes of section 393(1) (cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:23)(cid:11)iii(cid:12)(cid:64)(cid:3) (cid:68)(cid:81)(cid:71) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:21)(cid:23)(cid:11)10(cid:12)(cid:11)c);

(cid:11)43) "Unit Trust of India" means the Unit Trust of India as referred to in the

(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:30)

(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)

(cid:11)44) "University"(cid:15)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:21)(cid:11)4), means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956, to be a University for the purposes of that Act;

(cid:11)45) "user" means any person who accesses or avails any computer resource

of an online gaming intermediary;

(cid:11)46) "user account" means account of a user registered with an online gaming

intermediary;

(cid:11)47) "work" shall include—

(cid:11)a) advertising;

(cid:11)b) broadcasting and telecasting including production of programmes for

such broadcasting or telecasting;

(cid:11)c) carriage of goods or passengers by any mode of transport other than

by railways;

(cid:11)d) catering;

(cid:11)e) manufacturing or supplying a product according to the requirement

or specification of a customer by using material purchased from––

(cid:11)i) such customer; or

(cid:11)ii) its associate, being a person placed similarly in relation to such customer as is the person placed in relation to the assessee under the provisions contained in section 36(cid:11)3),

but does not include—

(cid:11)A) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer or associate of such customer; or432 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 432 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)B) (cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:62)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:11)iii(cid:12)(cid:64)(cid:17)

C.––Advance payment of tax

403(cid:17) (cid:11)1) Advance tax shall be payable during any Financial year in respect of

the current income of the assessee(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)(cid:3)

Liability for payment of (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)2) For the purposes of this Part, "current income" of a tax year means the total

income of the assessee which would be chargeable to tax for such (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)3) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply to an individual resident

in India, who––

(cid:11)a) does not have any income chargeable under the head "Profits and

gains of business or profession"; and

(cid:11)b(cid:12) (cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Conditions of liability to pay (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

404(cid:17) (cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) Financial year, where the amount of such tax payable during that year, as computed under this Part, is (cid:3423)(cid:20)(cid:19)(cid:19)(cid:19)(cid:19) (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:17)

Computation of (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

405(cid:17) (cid:11)1) The amount of advance tax payable by an assessee under section 404, on his own accord under section 406, or in pursuance of an order of an Assessing Officer under section 407, in the Financial year shall, subject to the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), be computed as under––

A = B-C

where,––

A = the amount of advance tax payable in a Financial year;

B = income-tax on the specified sum calculated at the rates in force in the Financial year, where "specified sum" shall have the meaning assigned to it in section 406 or 407;

C = amount of income-tax which would be deductible or collectible at source during the said Financial year under any provision of this Act from any income subject to the following:––

(cid:11)a) such income is computed before allowing any deduction admissible under this Act and has been taken into account in computing the specified sum; and

(cid:11)b) (cid:11)i) the person responsible for deducting tax has paid or

credited such income after deduction of tax; or

(cid:11)ii) the person responsible for collecting tax has received or

debited such income after (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)2) In the case of any class of assessees, where the Finance Act of the relevant year provides that, net agricultural income shall be taken into account for the purposes of computing advance tax, then,––

(cid:11)a) for the purposes of order as (cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:26)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4), the net agricultural income shall be the amount that has been taken into account for the purposes of charging income-tax on the specified sum as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)6) of the said section; or

(cid:11)b) in any other situation, the net agricultural income as estimated by the

(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 433 Payment of advance tax by assessee on his (cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:17) 406(cid:17) (cid:11)1) Every person, who is liable to pay advance tax under section 404 (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:75)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:68)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) regular assessment) shall, on his own accord, pay advance tax on the specified sum, calculated in the manner laid down in section 405, at the appropriate percentage, on or before the due date of each instalment, as specified in section 408(cid:17)

(cid:11)2) A person who pays any instalment or instalments of advance tax under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), may increase or reduce the amount of advance tax tax payable in the remaining instalment or instalments to accord with specified sum and the advance tax payable thereon, and make payment of the said tax in the remaining (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)3) For the purposes of this section, the expression "specified sum" means

current income as estimated (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

Payment of advance tax by assessee in pursuance of order of Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17) 407(cid:17) (cid:11)1) Where a person has already been assessed for the total income of any tax year by way of regular assessment and the Assessing Officer is of the opinion that such person is liable to pay advance tax, he may require such person to pay advance tax on the specified sum, calculated in the manner laid down in section 405, by an order in writing, specifying the instalment or instalments in which such tax is to be paid, on or before the due date of each instalment specified in section (cid:23)(cid:19)(cid:27)(cid:17)

(cid:11)2) The order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may be passed at any time during the Financial year but not later than the last day of February of such Financial year and it shall be followed by issuance of notice of demand under section 289(cid:17)

(cid:11)3) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), "specified sum" means a sum, being higher of,––

(cid:11)a) the total income of the latest tax year in respect of which the assessee

has been assessed by way of regular assessment; or

(cid:11)b) total income returned by the assessee in any return of income

furnished by him (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) If after making of an order by the Assesing Officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),—

(cid:11)a) a return of income is furnished by the assessee, under section 263 or

in response to a notice under section 268; or

(cid:11)b) a regular assessment of the income is made in respect of a tax year,

later than the assessment referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),

the Assessing Officer may amend the order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), and may require such assessee to pay advance tax on the specified sum, calculated in the manner laid down in section 405, on or before the due date of each instalment (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:27)(cid:17)

(cid:11)5) The order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) may be passed at any time before the 1st March of that tax year and it shall be followed by issuance of a demand notice under section 289(cid:17)

(cid:11)6) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), "specified sum" means the total income declared in the return of income or computed in regular assessment mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4)(cid:11)a) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)b), (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:17)

(cid:11)7) If the notice of demand issued under section 289, as referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)2(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)5), is served after any of the due dates specified in section 408, the appropriate part or, the whole of the amount of the advance tax specified in such notice, shall be payable on or before each of the due date falling after the date of (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:17)434 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 434 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)8) Where a person, who is served with an order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or (cid:11)4), estimates the advance tax payable on his current income to be lower than the amount of advance tax specified in the said order, then, he may send an intimation in the prescribed form to the Assessing Officer to that effect, and pay such advance tax on the current income, calculated in the manner laid down in section 405 as accords with his estimate, at an appropriate percentage thereof on or before the due date of each instalment specified in section 408 falling after the date of such (cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)9) Where a person, who is served with an order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or (cid:11)4), estimates that advance tax payable on his current income would exceed the amount of advance tax specified in such order or intimated by him under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8), he shall pay such advance tax on the current income, calculated in the manner laid down in section 405 at the appropriate part or whole of such higher amount of advance tax as accords with his estimate, on or before the due date of the last instalment specified in section 408(cid:17)

Instalments of advance tax and (cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

408(cid:17) (cid:11)1) All the assessees who are liable to pay advance tax, other than the assessee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), shall pay the same on the current income calculated in the manner laid down in section 405 in four instalments during each financial year and the due date of each instalment and the amount of such instalment (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:17)

Table

6O1R Due date of instalment Amount payable
A B C
 On or before WKHWK-XQH Not less than RIVXFKDGYDQFHWD[
 On or before the 15th 6HSWHPEHU Not less than 45% of such advance tax, as reduced by the amount, if any, paid in the earlier LQVWDOPHQW
 On or before the 15th 'HFHPEHU Not less than 75% of such advance tax, as reduced by the amount or amounts, if any, paid in WKHHDUOLHULQVWDOPHQWRULQVWDOPHQWV
 On or before WKHWK0DUFK The whole amount of such advance tax, as reduced by the amount or amounts, if any, paid in WKHHDUOLHULQVWDOPHQWRULQVWDOPHQWV

(cid:11)2) An assessee, who declares profits and gains as per the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:27)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3) the current income, calculated in the manner laid down in section 405 during each financial yea(cid:85)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:24)(cid:87)(cid:75)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:17)

(cid:11)3) Any amount paid by way of advance tax on or before the 31st March, shall be treated as advance tax paid during the financial year ending on that day for all (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

409(cid:17) (cid:36)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)deemed to be an assessee in default, if such person—

When assessee is deemed to be in default(cid:17)

(cid:11)a) does not pay on the date specified in section 408, any instalment of the advance tax that he is required to pay by an order of the Assessing Officer (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:26)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4); or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 435 (cid:11)b) does not send to the Assessing Officer an intimation under section 407(cid:11)8) on or before the date on which any such instalment as is not paid becomes due; or

(cid:11)c) does not pay on the basis of his estimate of his current income, the

advance tax payable by him under section 407(cid:11)9),

in respect of such instalment or (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

Credit for (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17) 410(cid:17) Any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in pursuance of this Part shall be treated as a payment of tax in respect of the income of the tax year in which it was payable, and credit therefor shall be given to such (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

D.—Collection and Recovery

411(cid:17) (cid:11)1) Any amount, otherwise than by way of advance tax, specified as payable in a notice of demand under section 289 at the place and to the person mentioned in the notice shall be paid within—

When tax payable and when assessee deemed in (cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17) (cid:11)a) thirty days of the service of the notice; or

(cid:11)b) such period being a period less than thirty days, as specified in the notice with the previous approval of the Joint Commissioner, where the Assessing Officer has any reason to believe that it shall be detrimental to revenue if the full period of thirty days is (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:17)

(cid:11)2) Where any notice of demand has been served upon an assessee and any appeal or other proceeding, as the case may be, is filed or initiated in respect of the amount specified in the said notice of demand, then––

(cid:11)a) such demand shall be deemed to be valid till the disposal of the

appeal by the last appellate authority or disposal of the proceedings; and

(cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:23)(cid:17)

(cid:11)b) any such notice of demand shall have the effect as specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:55)(cid:68)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:47)(cid:68)(cid:90)(cid:86)(cid:3) (cid:11)(cid:38)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:57)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:53)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:23)(cid:17)

(cid:11)3) If the amount specified in any notice of demand under section 289 is not

paid within the period limited under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),––

(cid:11)a) the assessee shall be liable to pay simple interest at 1% for every

month or part of a month comprised in the period; and

(cid:11)b) such period shall commence from the day immediately following the end of the period mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) and end with the day on which (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)4) No interest shall be charged under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) on any amount for any period, where interest is charged on the same amount for the same period under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:28)(cid:27)(cid:11)3) on the amount of tax specified in the intimation issued under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:28)(cid:17)

(cid:11)5) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall prevent the Assessing Officer, where an application is made by the assessee before the expiry of the due date under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), to extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)436 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 436 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)6(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:27)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:24)(cid:28)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)10) or 368 or 378 (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:24)(cid:39)(cid:11)4) of the Income-tax Act, 1961,––

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)a) the amount on which interest was payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded; and

(cid:11)b) if subsequent to such reduction, as a result of an order under said sections or section 377, the amount on which interest was payable is increased, the assessee shall be liable to pay interest under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3),—

(cid:11)i) from the day immediately following the end of the period

mentioned in the first notice of demand, referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); and

(cid:11)ii(cid:12) (cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

(cid:11)7) Irrespective of the provisions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, on an application by the assessee, reduce or waive the amount of interest paid or payable by an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) if he is satisfied that—

(cid:11)a) payment of such amount has caused or would cause genuine hardship

to the assessee;

(cid:11)b) default in the payment of the amount on which interest has been paid or was payable under the said sub-section was due to circumstances beyond the control of the assessee; and

(cid:11)c) the assessee has co-operated in any inquiry relating to the assessment

(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)8) The order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) accepting or rejecting the application of the assessee, either in full or in part, shall be passed within twelve months from the (cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)9) No order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) rejecting the application, either in full or in part,

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)10) If the amount is not paid within the specified time under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or extended under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), at the place and to the person mentioned in the said notice, the assessee shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17)

(cid:11)11) If, in a case where payment by instalments is allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), the assessee commits defaults in paying any one of the instalments within the time fixed under that sub-section,––

(cid:11)a) the assessee shall be deemed to be in default as to the whole of the

amount then outstanding; and

(cid:11)b) the other instalment or instalments shall be deemed to have been due

(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17)

(cid:11)12) Where an assessee has presented an appeal under section 356 or 357, the Assessing Officer may, in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:76)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 437 (cid:11)13) Where an assessee has been assessed in respect of income arising outside India in a country, the laws of which prohibit or restrict the remittance of money to India, the Assessing Officer shall—

(cid:11)a) not treat the assessee as in default in respect of that part of the tax which is due in respect of that amount of his income which, by reason of such prohibition or restriction, cannot be brought into India; and

(cid:11)b) continue to treat the assessee as not in default in respect of such part

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:17)

(cid:11)14) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)13), income shall be deemed to have

been brought into India, if—

(cid:11)a) it has been utilised or could have been utilised for the purposes of

any expenditure actually incurred by the assessee outside India; or

(cid:11)b) the income, whether capitalised or not, has been brought into India

(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:17)

Penalty payable when tax in default(cid:17) 412(cid:17) (cid:11)1) When an assessee is in default or is deemed to be in default in making a payment of tax, he shall, in addition to the amount of the arrears and the amount of interest payable under section 411(cid:11)3), be liable, by way of penalty, to pay—

(cid:11)a) such amount as the Assessing Officer may direct; and

(cid:11)b) in the case of a continuing default, such further amount or amounts

(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:17)

(cid:11)2) The total amount of penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall not exceed the

(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)No penalty under sub-section (cid:11)1) shall be levied—

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)unless the assessee has been given a reasonable opportunity of being(cid:3) (cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:30)

(cid:11)b)(cid:3)where the assessee proves to the satisfaction of the Assessing Officer(cid:3)

that the default was for good and sufficient (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)4)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)

merely by reason of the fact that before the levy of such penalty (cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)5) Where as a result of any final order the amount of tax, with respect to the default in the payment of which the penalty was levied, has been wholly reduced, the penalty levied shall be cancelled and the amount of penalty paid (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)

Certificate by Tax Recovery Officer and v(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17) 413(cid:17) (cid:11)1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in such form as may be prescribed specifying the amount of arrears due (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:11)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)statement being herein and in sections 414 to 416 referred to as certificate) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, as per the rules prescribed in this regard,—

(cid:11)a) attachment and sale of movable property of the assessee;

(cid:11)b) attachment and sale of immovable property of the assessee;

(cid:11)c) arrest of the assessee and his detention in prison;

(cid:11)d) appointing a receiver for the management of movable and

immovable properties of the assessee(cid:17)

(cid:11)2) The Tax Recovery Officer may take action under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), whether or not proceedings for recovery of the arrears by (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:17)(cid:3)438 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 438 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) The assessee shall not be entitled to dispute the correctness of any

(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:3)(cid:88)(cid:83)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:53)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:17)

(cid:11)4) The Tax Recovery Officer may cancel the certificate if, for any reason,

he considers it necessary so to do, or may correct any clerical or arithmetical (cid:80)(cid:76)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)5) For the purposes of this section, the movable or immovable property of the

assessee shall include any property—

(cid:11)a) which has been transferred, directly or indirectly on or after the 1st June, 1973, by the assessee to his spouse or minor child or son's wife or son's minor child, otherwise than for adequate consideration, and which is held by, or stands in the name of, any of the said persons; and

(cid:11)b) so far as the movable or immovable property so transferred to his minor child or his son's minor child is concerned, it shall, even after the date of attainment of majority by such minor child or son's minor child, as the case may be, continue to be included in the movable or immovable property of the assessee for recovering any arrears due from the assessee in respect of any (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

414(cid:17) (cid:11)1) For the purposes of section 413, the Tax Recovery Officer shall be—

Tax Recovery Officer by whom recovery is to be (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or profession or has the principal place of his business or profession; or

(cid:11)b) the Tax Recovery Officer within whose jurisdiction the assessee resides or any of his movable or immovable property is situated,

the jurisdiction for this purpose being the jurisdiction assigned to the Tax Recovery Officer under the orders or directions issued by the Board, or by any income-tax authority not below the rank of Commissioner who is authorised in this behalf by the Board in pursuance of section 241(cid:17)

(cid:11)2) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer and the Tax Recovery Officer by whom the certificate is drawn up—

(cid:11)a) is not able to recover the entire amount by sale of the property,

movable or immovable, within his jurisdiction; or

(cid:11)b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this Part, it is necessary so to do,

he may send—

(cid:11)i) the certificate; or

(cid:11)ii) a copy of the certificate certified in the manner as may be prescribed and specifying the amount to be recovered, where only a part of the amount is to be recovered,

to a Tax Recovery Officer referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:11)b) and, thereupon, such officer shall also proceed to recover the amount under this Part as if the certificate (cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:85)(cid:68)(cid:90)(cid:81)(cid:3)(cid:88)(cid:83)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

415(cid:17) (cid:11)1) The Tax Recovery Officer may grant time for the payment of any tax

and, till the expiry of such time(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

Stay of proceedings in pursuance of certificate and amendment or cancellation (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:11)2) Where a certificate has been drawn up and subsequently, the amount of the outstanding demand is reduced as a result of the order giving rise to the said demand, being modified in an appeal or other proceeding under this Act, the Tax Recovery Officer shall—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 439

(cid:11)a) if the order is the subject-matter of further proceeding under this Act, stay the recovery of such part of the amount specified in the certificate as pertains to the said reduction for the period for which the appeal or other proceeding remains pending; or

(cid:11)b) if the order which was the subject-matter of such appeal or other (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:15)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:3)(cid:76)(cid:87)(cid:17)

416(cid:17) (cid:11)1) Where no certificate has been drawn up under section 413, the Assessing Other modes of recovery(cid:17) Officer may recover the tax by any one or more of (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) Where a certificate has been drawn up under section 413, the Tax Recovery Officer may, without prejudice to the modes of recovery specified in that section, recover the tax by any one or more of the modes provided in (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) If any assessee is in receipt of any income chargeable under the head "Salaries", the Assessing Officer or Tax Recovery Officer may require any person paying the same to deduct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee and such person shall comply with the said requisition and shall pay the sum so deducted to the credit of the (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:86)(cid:17)

(cid:11)4) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) shall apply to any part of the salary exempted from attachment in execution of a decree of a civil court under section 60 (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

(cid:11)5)(cid:11)a) The Assessing Officer or Tax Recovery Officer may, at any time or

from time to time, by notice in writing require any person—

(cid:11)i) from whom money is due or may become due to the assessee; or

(cid:11)ii) who holds or may subsequently hold money for or on account of the

assessee,

to pay to the Assessing Officer or Tax Recovery Officer—

(cid:11)I) either forthwith upon the money becoming due or being held; or

(cid:11)II(cid:12) (cid:68)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)

money becomes due or is held),

so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount(cid:17)

(cid:11)b) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person(cid:17)

(cid:11)c) For the purposes of this sub-section, the shares of the joint holders in the (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b), shall be presumed, until the contrary is proved, to be equal(cid:17)

(cid:11)d) A copy of the notice under this sub-section shall be forwarded to—

(cid:11)i) the assessee; and

(cid:11)ii) in the case of a joint account to all the joint holders,

at his or their last addresses known to the Assessing Officer or Tax Recovery Officer(cid:17)

(cid:11)e) Save as otherwise provided in this sub-section, every person to whom a notice is issued under that sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, irrespective of any rule, practice or requirement to the contrary(cid:17)440 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 440 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)f) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice(cid:17)

(cid:11)g) Where a person, to whom a notice under this sub-section is issued, objects

to it by a statement on oath that—

(cid:11)a) the sum demanded or any part thereof is not due to the assessee; or

(cid:11)b) he does not hold any money for or on account of the assessee,

then nothing contained in that sub-section shall be deemed to require such person to pay any such sum or part thereof(cid:17)

(cid:11)h) Where it is discovered that the statement given by a person under cl(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)g) was false in any material particular, such person shall be personally liable to the Assessing Officer or Tax Recovery Officer to the extent of his own liability to the assessee on the date of the notice, or to the extent of the assessee's liability for any sum due under this Act, whichever is less(cid:17)

(cid:11)i) The Assessing Officer or Tax Recovery Officer may, at any time or from time to time, amend or revoke any notice issued under this sub-section or extend the time for making any payment in pursuance of a notice issued under the said sub-section(cid:17)

(cid:11)j) The Assessing Officer or Tax Recovery Officer shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid(cid:17)

(cid:11)k) Any person discharging any liability to the assessee after receipt of a notice under this sub-section shall be personally liable to the Assessing Officer or the Tax Recovery Officer—

(cid:11)i) to the extent of his own liability to the assessee so discharged; or

(cid:11)ii) to the extent of the assessee's liability for any sum due under this Act,

whichever is less(cid:17)

(cid:11)l) If the person to whom a notice under this sub-section is issued fails to make

payment in pursuance thereof to the Assessing Officer or Tax Recovery Officer,—

(cid:11)i) he shall be deemed to be an assessee in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in sections 413 to 415; and

(cid:11)ii) the notice shall have the same effect as an attachment of a debt by

the Tax Recovery Officer in exercise of his powers under section 413(cid:17)

(cid:11)6) The Assessing Officer or Tax Recovery Officer may apply to the court in

whose custody there is money belonging to the assessee—

(cid:11)a) for payment to him of the entire amount of such money; or

(cid:11)b) if it is more th(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:71)(cid:88)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)7) The Assessing Officer or Tax Recovery Officer may, if so authorised by an income-tax authority not below the rank of Commissioner by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable property in the manner as may be prescribed(cid:17)

Recovery through State (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

417(cid:17) (cid:44)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:72)(cid:81)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:21)(cid:24)(cid:27)(cid:11)1) of the Constitution, the State Government may direct, with respect to that area or any part thereof that tax shall be recovered therein with, and as an addition to, any municipal tax or local rate, by the same person and (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 441 Recovery of tax in pursuance of agreements with (cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:17) 418(cid:17) (cid:11)1) Where an agreement is entered into by the Central Government with the Government of any country outside India for recovery of income-tax under this Act and the corresponding law in force in that country and the Government of that country or any authority under that Government which is specified in this behalf in such agreement sends to the Board a certificate for the recovery of any tax due under such corresponding law from—

(cid:11)a) a resident; or

(cid:11)b) a person having any property in India,

the Board may forward such certificate to any Tax Recovery Officer having jurisdiction over the resident, or within whose jurisdiction such property is situated and thereupon such Tax Recovery Officer shall—

(cid:11)i)(cid:3) proceed to recover the amount specified in the certificate in the(cid:3) manner in which he would proceed to recover the amount specified in a certificate drawn up by him under section 413; and

(cid:11)ii)(cid:3)remit any sum so recovered by him to the Board after deducting his(cid:3)

expenses in connection with (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3)

(cid:11)2)(cid:3)Where an assessee who is in default or is deemed to be in default in making

a payment of tax,—

(cid:11)a) is a resident of a country being a country with which the Central Government has entered into an agreement for the recovery of income-tax under this Act and the corresponding law in force in that country; or

(cid:11)b) has any property in the country referred (cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a),

then, Tax Recovery Officer may forward to the Board a certificate drawn up by him under section 413 and the Board may take such action thereon as it may deem (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:17)

419(cid:17) Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Part (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

Recovery of penalties, fine, interest and other (cid:86)(cid:88)(cid:80)(cid:86)(cid:17)

420(cid:17) (cid:11)1) Subject to such exceptions as the Central Government may, by Tax clearance (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:17) notification, specify in this behalf, no person,—

(cid:11)a) who is not domiciled in India;

(cid:11)b) who has come to India in connection with business, profession or

employment; and

(cid:11)c) who has income derived from any source in India,

shall leave the territory of India by land, sea or air unless he furnishes to such authority as may be prescribed—

(cid:11)i) an undertaking in the prescribed form from his employer; or

(cid:11)ii) through whom such person is in receipt of the income,

to the effect that tax payable by such person who is not domiciled in India shall be (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)ii), and the prescribed authority shall, on receipt of the undertaking, immediately give to such person a no ob(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:11)2) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall apply to a person who is not domiciled in India but visits India as a foreign tourist or for any other purpose not connected with business, profession or (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)442 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 442 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)3) Subject to such exceptions as the Central Government may, by notification, specify in this behalf, every person, who is domiciled in India at the time of his departure from India, shall furnish—

(cid:11)a) the Permanent Account Number allotted to him under section 262;

(cid:11)b) the purpose of his visit outside India; and

(cid:11)c) the estimated period of his stay outside India,

to the income-tax authority or such other authority in such form, as may be prescribed(cid:17)

(cid:11)4)(cid:3)Where no such Permanent Account Number has been allotted to any person(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), or his total income is not chargeable to income-tax, or he is not required to obtain a Permanent Account Number under this Act, such person shall furnish a certificate in such form, as(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)5) No person—

(cid:11)a) who is domiciled in India at the time of his departure; and

(cid:11)b) in respect of whom circumstances exist which, in the opinion of an income-tax authority render it necessary for such person to obtain a certificate under this section,

(cid:21)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:26)(cid:17) (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17) (cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:22)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:26)(cid:17) (cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:17) shall leave the territory of India by land, sea or air unless he obtains a certificate from the income-tax authority stating that he has no liability under this Act or the Wealth-tax Act, 1957 or the Gift-tax Act, 1958 or the Income-tax Act, 1961 or the Expenditure-tax Act, 1987 or the (cid:37)(cid:79)(cid:68)(cid:70)(cid:78)(cid:3)(cid:48)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:11)(cid:56)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) Assets) and Imposition of Tax Act, 2015, or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)6) No income-tax authority shall make it necessary for any person who is

domiciled in India to obtain a certificate under this section unless—

(cid:11)a) he records the reasons therefor; and

(cid:11)b) obtains the prior approval of Principal Chief Commissioner or Chief

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)7) If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of India to any place outside India allows any person to whom sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5) applies to travel by such ship or aircraft without first satisfying himself that such person is in possession of a certificate as required by that sub-section, he shall be personally liable to pay the whole or any part of the amount of tax, if any, payable by such person as the Assessing Officer may, having regard to the (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:17)

(cid:11)8) In respect of any sum payable by the owner or charterer of any ship or

aircraft under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7),—

(cid:11)a) the owner or charterer, shall be deemed to be an assessee in default

for such sum; and

(cid:11)b) such sum shall be recoverable from him in the manner provided in

this Part (cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)9) The Board may make rules for regulating any matter necessary for, or

(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)10) For the purposes of this section, the expressions "owner" and "charterer" include any representative, agent or employee empowered by the owner or charterer (cid:87)(cid:82)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:79)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 443 421(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)Part shall not affect in

any way:—

Recovery by suit or under other (cid:79)(cid:68)(cid:90)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)a) any other law for the time being in force relating to the recovery of

debts due to Government; or

(cid:11)b) the right of the Government to institute a suit for the recovery of the

arrears due from the assessee,

and it shall be lawful for the Assessing Officer or the Government, as the case may be, to have recourse to any such law or suit, irrespective of the fact that the tax due is being recovered from the assessee by any mode specified in this Part of the Chapter(cid:17)

Recovery of tax arrear in respect of non-resident (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17) 422(cid:17) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)ctive of anything contained in section 304(cid:11)1) or(cid:11) 5), where the (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)2) is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as a representative assessee—

(cid:11)a) may be recovered by deduction under the provisions of

Chapter XIX-B; and

(cid:11)b) any arrears of tax may also be recovered as per the provisions of this Act from any assets of the non-resident which are, or may at any time come, (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

E.—Interest chargeable in certain cases

423(cid:17) (cid:11)1) Where the return of income for any tax year is furnished after the due date or is not furnished, the assessee shall be liable to pay simple interest as per the following formula:—

Interest for defaults in furnishing return (cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

I = 1% x A x T

where,—

I = the interest payable;

A = the amount of tax on which interest is payable, as specified in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2);

T = number of months comprised in the period commencing on the date immediately following the starting date and ending on the end date, both specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)2) For sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), in respect of the circumstances specified in column B of the Table below, the starting date shall be the date specified in column C, the ending date shall be the date as specified in column D and the amount of tax on (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:40)(cid:17)

Table

6O1R Circumstances Starting date Ending date The amount of tax on which interest is payable
A B C D E
 Where the return is furnished under VHFWLRQ 1  4) or 6) or in response to a notice under section  1) after the due GDWH Due date for furnishing the return of income under section 263 1  Date of furnishing of the return a) Where a regular assessment is not made, tax on the total income as determined under section 270 1) as reduced by tax paid;
A B C D E
b) Where a regular assessment is made, tax on the total income determined under regular assessment as reduced by tax SDLG
 Where no return has been furnished XQGHUVHFWLRQ 1), 4 RU 6) or in response to a notice XQGHUVHFWLRQ 1  Due date for furnishing the return of income under section 263 1  Date of completion of the assessment under section  Tax on the total income determined under regular assessment as reduced by tax SDLG
 a) Where return of income is required by a notice under section 280 issued after the determination of income under section 270 1) or after the completion of an assessment under section 270 10) or 271 or 279; and b) such return is furnished after the expiry of the time allowed under such QRWLFH The last date of time allowed under such QRWLFH Date of furnishing WKHUHWXUQ Amount by which the tax on the total income determined on the basis of such reassessment or recomputation exceeds the tax on the total income determined under section 270 1) or on the basis of the earlier assessment under the section  1) or 271 or 279
 a) Where return of income is required by a notice under section 280 issued after the determination of income under section 270 1) or after the completion of an assessment under section 270 10) or 271 or 279; and b) no return is IXUQLVKHG The last date of time allowed under such QRWLFH Date of completion of the reassessment or recomputation under section 279 Amount by which the tax on the total income determined on the basis of such reassessment or recomputation exceeds the tax on the total income determined under section 270 1) or on the basis of the earlier assessment under the section  1) or 271 or 279 
444 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 444 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 445

(cid:11)3) Where as a result of an order under section 287 or 288 or 359 or 363 or (cid:22)(cid:25)(cid:24)(cid:11)10) or 368 or 377 or 378, the amount of tax on which interest was payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2) has been increased or reduced, the interest shall be increased or reduced accordingly, and in a case—

(cid:11)a) where the interest is increased, the Assessing Officer shall serve on the assessee a notice of demand in such form as may be prescribed specifying the sum payable, and such notice of demand shall be deemed to be a notice under section 289 and the provisions of this Act shall apply accordingly;

(cid:11)b) where the interest is reduced, the excess interest paid, if any, shall be

(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)4) For the purposes of this section,—

(cid:11)a) tax on total income as determined under section 270(cid:11)1) shall not

include the additional income-tax, if any, payable under section 267;

(cid:11)b) tax on the total income determined under regular assessment shall

not include the additional income-tax payable under section 267;

(cid:11)c) interest payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be reduced by the interest,

if any, paid under section 266 towards the interest chargeable;

(cid:11)d) "tax paid" means––

(cid:11)i) advance tax, if any, paid;

(cid:11)ii) any tax deducted or collected at source;

(cid:11)iii) any relief of tax allowed under section 157;

(cid:11)iv) any relief of tax allowed under section 159(cid:11)1) on account of

tax paid in a country outside India;

(cid:11)v) any relief of tax allowed under section 159(cid:11)2) on account of tax

paid in a specified territory outside India referred to in that section;

(cid:11)vi) any deduction, from the Indian income-tax payable, allowed under section 160, on account of tax paid in a country outside India; and

(cid:11)vii) any tax credit allowed to be set off as per (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1(cid:12)(cid:11)m)

(cid:87)(cid:82)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2(cid:12)(cid:11)e(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)h)(cid:17)

(cid:11)5) Where for any tax year, an assessment is made for the first time under section 279, the assessment so made shall be regarded as a regular assessment for (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

424(cid:17) (cid:11)1) Subject to the other provisions of this section, where, in any tax year,

an assessee who is liable to pay advance tax under section 404,––

Interest for defaults in payment of advance tax(cid:17) (cid:11)a) has failed to pay such tax; or

(cid:11)b) the advance tax paid by such assessee under the provisions of

section 406 or 407 is less than 90% of the assessed tax,

the assessee shall be liable to pay simple interest at the rate of 1% for every month or part of a month, for the period, beginning from the 1st April following such tax year––

(cid:11)i) upto the (cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1);

and

(cid:11)ii) upto the date of completion of regular assessment, where a regular

assessment is made,446 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 446 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) is applicable or, on the amount by which the advance tax paid as aforesaid falls short of the assessed tax (cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)2) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), "assessed tax" means the tax on the total income determined under section 270(cid:11)1) and where a regular assessment is made, the tax on the total income determined under such regular assessment as reduced by the amount of,—

(cid:11)a) any tax deducted or collected at source as per Chapter XIX-B on any income which is subject to such deduction or collection and which is taken into account in computing such total income;

(cid:11)b) any relief of tax allowed under section 157;

(cid:11)c) any relief of tax allowed under section 159(cid:11)1) on account of tax paid

in a country outside India;

(cid:11)d) any relief of tax allowed under section 159(cid:11)2) on account of tax paid

in a specified territory outside India referred to in that section;

(cid:11)e) any deduction, from the Indian income-tax payable, allowed under

section 160, on account of tax paid in a country outside India; and

(cid:11)f) any tax credit allowed to be set off as per (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1(cid:12)(cid:11)m(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)p)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2(cid:12)(cid:11)e(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)h(cid:12)(cid:17)

(cid:11)3) For the purposes of this section,—

(cid:11)a) where in relation to a tax year, an assessment is made for the first time under section 279, the assessment so made shall be regarded as a regular assessment;

(cid:11)b) tax on total income as determined under section 270(cid:11)1) shall not include

the additional income-tax, if any, payable under section 267;

(cid:11)c) tax on the total income determined under such regular assessment

shall not include the additional income-tax payable under section 267(cid:17)

(cid:11)4) Where, before the date of determination of total income under section 270(cid:11)1) or completion of a regular assessment, tax is paid by the assessee under section 266 or otherwise,—

(cid:11)a) interest shall be calculated as per the foregoing provisions of this section up to the date on which the tax is so paid, and reduced by the interest, if any, paid under section 266 towards the interest chargeable under this section;

(cid:11)b) thereafter, interest shall be calculated at the rate aforesaid on the amount by which the tax so paid together with the advance tax paid falls short (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

(cid:11)5) Where as a result of an order of reassessment or recomputation under section 279, the amount on which interest was payable in respect of shortfall in payment of advance tax for any tax year under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) is increased, the assessee shall be liable to pay simple interest at the rate of 1% for every month or part of a month comprised in the period commencing on the 1st April immediately following such tax year and ending on the date of the reassessment or recomputation on such amount determined as per formula below:––

A = B-C

where,—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:23)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 447

A = the increased amount on which interest was payable in respect of shortfall in payment of advance tax for any tax year as a result of reassessment or recomputation;

B = tax on total income determined on the basis of reassessment or

recomputation;

C = tax on total income determined under section 270((cid:20)) or regular

assessment as referred to in sub-section ((cid:20)).

((cid:25)) Where, as a result of an order under section 287 or 288 or 359 or 363 or 365((cid:20)(cid:19)) or 368 or 377 or 378, the amount on which interest was payable under sub-section ((cid:20)) or ((cid:22)) has been increased or reduced, the interest shall be increased or reduced accordingly, and—

((cid:68)) in a case where the interest is increased, the Assessing Officer shall serve on the assessee a notice of demand in such form as may be prescribed specifying the sum payable and such notice of demand shall be deemed to be a notice under section 289 and the provisions of this Act shall apply accordingly;

((cid:69)) in a case where the interest is reduced, the excess interest paid, if any,

shall be refunded.

Interest for deferment of advance tax.

(cid:23)(cid:21)(cid:24). ((cid:20)) Where in any tax year, an assessee, liable to pay advance tax under section 404, other than the assessee mentioned in sub-section ((cid:22)), has failed to pay such tax, or the advance tax paid by the assessee on its current income on or before the date specified in column B of the Table below, is less than advance tax due on returned income, as specified in column C, then the assessee shall be liable to pay interest on the amount of Shortfall of advance tax as specified in column D, at the rate of interest specified in column E:—

Table

Sl. No. Due date of Instalment Advance tax due on returned income Amount of Shortfall of advance tax being advance tax due as per column C, as reduced by advance tax already paid on or before the date specified in column B Interest payable on 6hortfall as specified in column D
A B C D E
1. 15th day of June. 15% of the tax due on returned income. Shortfall till 15th day of June. 3%
2. 15th day of September. 45% of the tax due on returned income. Shortfall till 15th day of September. 3%
3. 15th day of December. 75% of the tax due on returned income. Shortfall till 15th day of December. 3%
4. 15th day of March. 100% of the tax due on returned income. Shortfall till 15th day of March. 1%
448 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 448 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)2) The assessee shall not be liable to pay any interest under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if the advance tax paid by the assessee on the current income,––

(cid:11)a) on or before the 15th day of June is 12% or more of the tax due on the returned income;

(cid:11)b) on or before the 15th day of September is 36% or more of the tax due (cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)3) (cid:36)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:27)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:12)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:23)(cid:15)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) failed to pay such tax, or the advance tax paid by the assessee on its current income on or before the 15th day of March is less than the tax due on returned income, shall be liable to pay simple interest at the rate of 1% on the amount of shortfall from (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)4) No interest shall be payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)3) in respect of shortfall in the payment of tax due on returned income, where,––

(cid:11)a) the shortfall is on account of underestimation of, or failure to estimate the following income:––

(cid:11)i) capital gains;

(cid:11)ii) income as per s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)49(cid:12)(cid:11)n);

(cid:11)iii) income under the head profits and gains of business or profession accruing or arising for the first time;

(cid:11)iv) dividend income; and

(cid:11)b) the assessee has paid in full, the tax payable on the said income had such income been part of total income, in any of the remaining instalments of advance tax, if any, or by the 31st day of March of the tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) For the purposes of this section "tax due on the returned income" means the tax chargeable on the total income declared in the return of income furnished by the assessee for the tax year in which the advance tax is paid or payable, as reduced by the amount of—

(cid:11)a) any tax deducted or collected at source as per the provisions of Chapter XIX-B on any income which is subject to such deduction or collection and which is taken into account in computing such total income;

(cid:11)b) any relief of tax allowed under section 157;

(cid:11)c) any relief of tax allowed under section 159(cid:11)1) on account of tax paid in a country outside India;

(cid:11)d) any relief of tax allowed under section 159(cid:11)2) on account of tax paid in a specified territory outside India referred to in that section;

(cid:11)e) any deduction, from the Indian income-tax payable, allowed under section 160, on account of tax paid in a country outside India; and

(cid:11)f) any tax credit allowed to be set off as per (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)1(cid:12)(cid:11)m(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)p) (cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:19)(cid:25)(cid:11)2(cid:12)(cid:11)e(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)h(cid:12)(cid:17)

(cid:11)6) For the purposes of this sub-section, the expression "dividend" shall have (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)40), but shall not include sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)e) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

426(cid:17) (cid:11)1) Subject to the other provisions of this Act, where any refund is granted Interest on (cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

to the assessee under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1), and—

(cid:11)a) no refund is due on regular assessment; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 449 (cid:11)b) the amount refunded under section (cid:21)(cid:26)(cid:19)(cid:11)1) exceeds the amount refundable on regular assessment,

the assessee shall be liable to pay simple interest at the rate of (cid:19)(cid:17)(cid:24)(cid:8) on the whole or the excess amount so refunded, for every month or part of a month comprised in the period (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) Where, as a result of an order under section 287 or 288 or 359 or 363 or (cid:22)(cid:25)(cid:24)(cid:11)10(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:26)(cid:26)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:26)(cid:27)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1) is held to be correctly allowed, either in whole or in part, then, the interest chargeable, if any, under sub-sectio(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)3) Where in relation to a tax year, an assessment is made for the first time under section 279, the assessment so made shall be regarded as a regular assessment (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

F.—LEVY OF FEE IN CERTAIN CASES

Fee for default in furnishing (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) 427(cid:17) (cid:11)1) Without prejudice to the provisions of this Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in section 397(cid:11)3(cid:12)(cid:11)b), he shall be liable to pay, by way of fee, a sum of (cid:3423)200 for every (cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)

(cid:11)2) The amount of fee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall,––

(cid:11)a) not exceed the amount of tax deductible or collectible; and

(cid:11)b) be paid before delivering or causing to be delivered the statement, as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

428(cid:17) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71) to furnish a return of income under section 263 fails to do so within such time as may be prescribed in section 263(cid:11)1), he shall pay, by way of a fee,––

Fee for default in furnishing return of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) (cid:11)a) a sum not exceeding (cid:3423) 1000, if the total income of such person does not exceed (cid:3423) 500000;

(cid:11)b) a sum of (cid:3423)5000(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

429(cid:17) (cid:11)1) Without prejudice to the provisions of this Act, where,—

Fee for default relating to statement or (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:17) (cid:11)a) the research association, University, college or other institution referred to in section 45(cid:11)3(cid:12)(cid:11)a) or the company referred to in section 45(cid:11)3(cid:12)(cid:11)b) fails to deliver or cause to be delivered the documents as may be prescribed in section 45(cid:11)4(cid:12)(cid:11)a) within the time as may be prescribed therein or furnish a certificate as may be prescribed under section 45(cid:11)4(cid:12)(cid:11)a); or

(cid:11)b) the institution or fund fails to deliver or cause to be delivered a statement under section (cid:22)(cid:24)(cid:23)(cid:11)1(cid:12)(cid:11)e), within the time as may be prescribed under that section, or furnish a certificate as may be prescribed under section (cid:22)(cid:24)(cid:23)(cid:11)1(cid:12)(cid:11)g),

it shall be liable to pay, by way of fee, a sum of (cid:3423)200 for every day during which (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)

(cid:11)2) The amount of fee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall,—

(cid:11)a) not exceed the amount in respect of which the failure referred to therein has occurred;

(cid:11)b) be paid before delivering or causing to be delivered the statement or before furnishing the certificate referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

Fee for default relating to intimation of Aadhaar (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17) 430(cid:17) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71) to intimate his Aadhaar number under section 262(cid:11)6) and such person fails to do so on or before such date as may be prescribed, he shall be liable to pay such fee, as may be prescribed, not exceeding (cid:3423)1000, at the time of making intimation under the said (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)450 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 450 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER XX

REFUNDS

Refunds(cid:17)

431(cid:17) (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any tax year exceeds the amount with which he is properly chargeable under this Act for that (cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

432(cid:17) (cid:11)1) Where the income of one person is included in total income of any other person under any provision of this Act, the latter alone shall be eligible for a refund under this Chapter (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

Person entitled to claim refund in certain (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)2) Where a person is unable to claim or receive a refund due to him, on account of death, incapacity, insolvency, liquidation or other cause, his legal representative or the trustee or guardian or receiver, shall be entitled to claim or receive such refund for the benefit of such person or his est(cid:68)(cid:87)(cid:72)(cid:17)

433(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)Chapter shall be made by furnishing return as per section (cid:21)(cid:25)(cid:22)(cid:17)

Form of claim for refund and (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

434. (cid:11)1) Where,––

Refund for denying liability to deduct tax in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)a) under an agreement or other arrangement, in writing, the tax deductible (cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)2(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:26)(cid:12)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) borne by the person by whom the income is payable; and

(cid:11)b) such person having paid such tax to the credit of the Central Government claims that no tax was required to be deducted on such income,

he may, within thirty days from the date of payment of such tax, file an application before the Assessing Officer for refund of such tax in such form and such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The Assessing Officer shall, by an order in writing, allow or reject the application as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:17)

(cid:11)3) No application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be rejected unless an (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:17)

(cid:11)4) The Assessing Officer may, before passing an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), make such inquiry a(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)5) The order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be passed within six months from the end of the month in which application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:17)

Refund on (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

435. (cid:11)1) Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his ha(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)2) Where, by the order as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1),—

(cid:11)a) an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment;

(cid:11)b) the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

Correctness of assessment not to be (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:17)

436(cid:17) (cid:44)(cid:81)(cid:3) (cid:68)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) Chapter, it shall not be open to the assessee to question the correctness of any assessment, or other matter decided which has become final and conclusive, or ask for a review of the aforesaid assessment or matter; and the assessee shall not be entitled to any relief on such claim except (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:85)(cid:82)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 451 Interest on (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:17) 437(cid:17) (cid:11)1) Where a refund is due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the refund, simple interest thereon calculated at the rate of (cid:19)(cid:17)(cid:24)(cid:8)(cid:3)for every month or part of a month, in the circumstances specified in column B of the Table below, for the period specified in column C of the said Table(cid:17)

Table

6O1R Circumstances Period
A B C
1 Where the refund is out of tax collected at source under section 394 or paid by way of advance tax or treated as paid under VHFWLRQ  5), during WKHILQDQFLDO\HDU a) From the first day of April of the year following the tax year to the date on which the refund is granted, where the return of income has been furnished on or before the due date as specified in VHFWLRQ 1); b) from the date of furnishing the return of income to the date on which WKHUHIXQGLVJUDQWHGLQDQ\RWKHUFDVH
 Where the refund is out of any tax paid under section  From the date of furnishing of return of income or payment of tax, whichever is later, to the date on which the refund is granted
3 Any other case From the date or, as the case may be, dates on and from which the amount of tax or penalty specified in the notice of demand issued under section 289 is paid in excess of such demand to the date on ZKLFKWKHUHIXQGLVJUDQWHG

(cid:11)2) No interest shall be payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:12)(cid:15) if the amount of refund is less than 10% of the tax as determined under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) Where refund, mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:12)(cid:15)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86) as a result of an order passed by the Assessing Officer in consequence of an application made by the assessee under section 288 (cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:20)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:19)(cid:17)(cid:24)(cid:8)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3) comprised in the period from the date of such application to the date on which the refund is granted(cid:17)

(cid:11)4) In a case where a refund arises as a result of giving effect to an order under section 359 or 363 or 36(cid:24)(cid:11)10) or 368 or 377 or 378, wholly or partly, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive an additional interest which shall be––

(cid:11)a) In addition to the interest payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); and

(cid:11)b) computed on such amount of refund calculated at the rate of 3% per annum, for the period beginning from the date following the date of expiry of (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:25)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17) 9 and 10) to the date (cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:17)452 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 452 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4), in a case where proceedings for assessment or reassessment are pending, in computing the period for determining the additional interest payable, the period beginning from the date on which such refund is withheld by the Assessing Officer as per and subject to provisions of section (cid:23)(cid:22)(cid:27)(cid:11)3) and ending with the date upto which such refund is withheld, shall (cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)6) Where refund of any amount becomes due to the deductor in respect of any amount paid to the credit of the Central Government under Chapter XIX-B, such deductor shall be entitled to receive, in addition to the said amount, simple interest thereon calculated at the rate of (cid:19)(cid:17)(cid:24)(cid:8) for every month or part of a month comprised in the period, from the date on which—

(cid:11)a) claim for refund is made in such form as may be prescribed; or

(cid:11)b) tax is paid, where refund arises on account of giving effect to an order under section 359 or 363 or 365(cid:11)10) or 368,

(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)7) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee or the deductor, as the case may be, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)8) Where any question arises as to the period to be excluded under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7), it shall be decided by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner whose decision thereon (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)9) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)10) or 271 or 279 or 287 or 288 or 359 or (cid:22)(cid:25)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:25)(cid:24)(cid:11)10) or 368 or 377 or 378, the amount on which interest was payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) (cid:82)(cid:85)(cid:3)(cid:11)3) has been increased or reduced, as the case may be, (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)10) In a case where the interest is reduced under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9), the Assessing Officer shall serve on the assessee a notice of demand in such form as may be prescribed specifying the amount of the excess interest paid and requiring (cid:75)(cid:76)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)11) The notice of demand under sub-se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10) shall be deemed to be a notice under section 289 and the provisions of this Act shall apply (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

Set off and withholding of refunds in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

438(cid:17) (cid:11)1) Where a refund becomes due or is found to be due to any person under this Act, the Assessing Officer or Commissioner or Principal Commissioner or Chief Commissioner or Principal Chief Commissioner, as the case may be, may in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)2) Any action under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be taken after giving an intimation in writing to (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:17)

(cid:11)3) Where,––

(cid:11)a) a part of the refund is set off under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1); or

(cid:11)b) no such amount (cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) is set off,(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 453 and refund becomes due to a person, and the Assessing Officer, having regard to the fact that proceedings for assessment or reassessment are pending in the case of such person, may, for reasons to be recorded in writing and with the previous approval of the Principal Commissioner or the Commissioner, withhold the refund up to sixty (cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

CHAPTER XXI

PENALTIES

439. (cid:11)1) The Competent Authority may, during the course of any proceedings under this Act, impose penalty on any person who has under-reported his income (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:17)(cid:3)

Penalty for under-reporting and misreporting of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) (cid:11)2) A person shall be deemed to have under-reported his income, if—

(cid:11)a) the income assessed is greater than the income determined in the return processed under section 270(cid:11)1(cid:12)(cid:11)a);

(cid:11)b) the income assessed is greater than the maximum amount not chargeable to tax, where no return of income has been furnished or where return has been furnished for the first time under section 280;

(cid:11)c) the income reassessed is greater than the income assessed or reassessed immediately before such reassessment;

(cid:11)d) the amount of deemed total income assessed or reassessed as per section 206 (cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), is greater than the deemed total income determined in the return processed under section 270(cid:11)1(cid:12)(cid:11)a);

(cid:11)e) the amount of deemed total income assessed as per section 206(cid:11)1) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), is greater than the maximum amount not chargeable to tax, where no return of income has been furnished or where return has been furnished for the first time under section 280;

(cid:11)f) the amount of deemed total income reassessed as per section 206(cid:11)1) (cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), is greater than the deemed total income assessed or reassessed under the said sections immediately before such reassessment;

(cid:11)g) the income assessed or reassessed has the effect of reducing the loss (cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)3) The amount of under-reported income shall be,—

(cid:11)a) if income has been assessed for the first time,—

(cid:11)i) where return has been furnished, the difference between the amount of income assessed and the amount of income determined under section 270(cid:11)1(cid:12)(cid:11)a);

(cid:11)ii) where no return of income has been furnished or where return has been furnished for the first time under section 280,—

(cid:11)A) the amount of income assessed, in the case of a company, firm or local authority; and

(cid:11)B) the difference between the amount of income assessed and the maximum amount not chargeable to tax, in a case not (cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)A);

454 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 454 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)b) in any other case, the difference between the amount of income reassessed or recomputed and the amount of income assessed, reassessed or recomputed in a preceding order(cid:17)

(cid:11)4) If under-reported income arises out of determination of deemed total income as per section 206 (cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2), the amount of total under-reported income shall be determined as under—

(cid:11)(cid:36)-(cid:37)(cid:12)(cid:3)(cid:14)(cid:3)(cid:11)(cid:38)-D)

where,—

A = the total income assessed as per the provisions other than the provisions contained in section 206 (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) referred to as "general provisions");

B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of under-reported income;

C = the total income assessed as per section 206;

D = the total income that would have been chargeable had the total income assessed as per section 206 been reduced by the amount of under-(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)5(cid:12)(cid:11)a) If the amount of under-reported income on any issue is considered both under section 206(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2) and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under D referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4);

(cid:11)b) in a case where an assessment or reassessment has the effect of reducing the loss declared in the return or converting that loss into income, the amount of under-reported income shall be the difference between the loss claimed and the (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)6) Subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8), where the source of any receipt, deposit or investment in any tax year is claimed to be an amount added to income or deducted while computing loss, in the assessment of such person in any year prior to the tax (cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:15)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81) referred to as the preceding year) and no penalty was levied for such preceding year, then, the under-reported income shall include such amount as is sufficient to cover such (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:15)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)7) The amount referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall be deemed to be income under-reported for the preceding year in the following order:—

(cid:11)a) the preceding year immediately before the year in which the receipt, deposit or investment appears, being the first preceding year; and

(cid:11)b) where the amount added or deducted in the first preceding year is not sufficient to cover the receipt, deposit or investment, the year immediately (cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:3)(cid:82)(cid:81)(cid:17)

(cid:11)8) The under-reported income, for the purposes of this section, shall not include the following:—

(cid:11)a) the amount of income in respect of which the assessee offers an explanation and the Competent Authority, is satisfied that the explanation is bona fide and the assessee has disclosed all the material facts to substantiate the explanation offered;

(cid:11)b) the amount of under-reported income determined on the basis of an estimate, if the accounts are correct and complete to the satisfaction of the Competent Authority, but the method employed is such that the income cannot properly be deduced therefrom;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 455

(cid:11)c) the amount of under-reported income determined on the basis of an estimate, if the assessee has, on his own, estimated a lower amount of addition or disallowance on the same issue, has included such amount in the computation of his income and has disclosed all the facts material to the addition or disallowance; and

(cid:11)d) the amount of under-reported income represented by any addition made in conformity with the arm's length price determined by the Transfer Pricing Officer, where the assessee had maintained such information and documents as may be prescribed under section 171, declared the international transaction under Chapter X, and, disclosed all the material (cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)9) The penalty referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be 50% of the tax payable on under-(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)10) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)8(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)9), where under-reported income is in consequence of any misreporting thereof by any person, the penalty referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be 200% of the tax payable on under-(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)11) The cases of misreporting of income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10) shall be the following:—

(cid:11)a) misrepresentation or suppression of facts;

(cid:11)b) failure to record investments in the books of account;

(cid:11)c) claim of expenditure not substantiated by any evidence;

(cid:11)d) recording of any false entry in the books of account;

(cid:11)e) failure to record any receipt in books of account having a bearing on total income; and

(cid:11)f) failure to report any international transaction or any transaction deemed to be an international transaction or any specified domestic (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:59)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)

(cid:11)12) The tax payable in respect of the under-reported income shall be—

(cid:11)a) where no return of income has been furnished or where return has been furnished for the first time under section 280 and the income has been assessed for the first time, the amount of tax calculated on the under-reported income as increased by the maximum amount not chargeable to tax as if it were the total income;

(cid:11)b) where the total income determined under section 270(cid:11)1(cid:12)(cid:11)a) or assessed, reassessed or recomputed in a preceding order is a loss, the amount of tax calculated on the under-reported income as if it were the total income;

(cid:11)c) in any other case, determined as follows—

(cid:11)(cid:59)-Y)

where,—

X = the amount of tax calculated on the under-reported income as increased by the total income determined under section 270(cid:11)1(cid:12)(cid:11)a) or total income assessed, reassessed or recomputed in a preceding order as if it were the total income; and

Y = the amount of tax calculated on the total income determined under section 270(cid:11)1(cid:12)(cid:11)a) or total income assessed, (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)456 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 456 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)13) No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has already formed the basis for penalty in the case of t(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)14) The penalty referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be imposed, by an order (cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)15) For the purposes of this section,—

(cid:11)a) "Competent Authority" means the Assessing Officer or the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) Commissioner or the Principal Commissioner; and

(cid:11)b) "preceding order" means an order immediately preceding the order during the course of which the penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) has been initiated(cid:17)

Immunity from imposition of (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

440. (cid:11)1) An assessee may make an application to the Assessing Officer for granting immunity from penalty under section 439 and initiation of proceedings under section 478 or section 479, if––

(cid:11)a) the tax and interest payable as per the order of assessment or reassessment under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:19)(cid:11)10) or section 279, has been paid within the period specified in the notice of demand; and

(cid:11)b(cid:12) (cid:81)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) has been fi(cid:79)(cid:72)(cid:71)(cid:17)

(cid:11)2) An application referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be made within one month from the end of the month in which the order referred to in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of the said sub-section has been received, in such form and manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The Assessing Officer, on fulfilment of the conditions as specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), and after the expiry of the period of filing appeal as specified in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:24)(cid:27)(cid:11)3(cid:12)(cid:11)a), shall grant immunity from penalty under section 439 and initiation of proceed(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:26)(cid:28)(cid:17)

(cid:11)4) No immunity under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall be granted if penalty under section 439 has been initiated under circumstances referred to in section (cid:23)(cid:22)(cid:28)(cid:11)11)(cid:17)

(cid:11)5) The Assessing Officer, shall pass an order accepting or rejecting the application as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) within three months from the end of the (cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:17)(cid:3)

(cid:11)6) No order of rejection under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be made without giving the assessee (cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)7) The order made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:17)

(cid:11)8) No appeal under section 356 or 357 or an application for revision under section 378 shall be admissible against the order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), if an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) has been made accepting the (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

441. A penalty of (cid:3423)25000 may be imposed on a person by the Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12) (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12), if he fails to—

Failure to keep, maintain or retain books of account, (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:11)a) keep and maintain the books of account and other documents as per section 62 or the rules made thereunder, in respect of any tax year; or

(cid:11)b) retain such books of account and other documents for the period specified in the said rules(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 457 442. (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:68) penalty of 2% of the value of each international transaction or specified domestic transaction entered into by a person, if in respect of such transaction he,—

(cid:11)a) fails to keep and maintain any such information and document as required by section (cid:20)(cid:26)(cid:20)(cid:11)1);

Penalty for failure to keep and maintain information and (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) in respect of certain (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)b) fails to report such transaction which he is required to do so; or

(cid:11)c(cid:12) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) The prescribed income-tax authority referred to in section 171(cid:11)4) may impose a penalty of (cid:3423)500000 on a person, if he fails to furnish the information (cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Penalty in respect of (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 443. (cid:11)1(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:19)(cid:8)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)he tax payable (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:28)(cid:24)(cid:11)1(cid:12)(cid:11)i), on an assessee if the income determined in his case for any tax year includes any income referred to in section 102, 103, 104, 105 (cid:82)(cid:85)(cid:3)(cid:20)(cid:19)(cid:25)(cid:17)

(cid:11)2) The penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be payable in addition to the tax payable under section 195(cid:17)

(cid:11)3) No penalty shall be levied on income referred to in section 102, 103, 104, 105 or 106 to the extent such income has been included by the assessee in the return of income furnished under sectio(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:24)(cid:11)1(cid:12)(cid:11)i) has been paid on or before the end of the relevant tax year(cid:17)

(cid:11)4) No penalty under section 439 shall be imposed upon the assessee in respect of income referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

Penalty for (cid:73)(cid:68)(cid:79)(cid:86)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) in books of (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17) 444. (cid:11)1) The Assessing (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) the aggregate amount of false or omitted entry, where during any proceeding under this Act, it is found that in the books of account maintained by any person there is—

(cid:11)a) a false entry; or

(cid:11)b) an omission of any entry which is relevant for computation of total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)2) Without prejudice to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), the Assessing Officer or (cid:87)(cid:75)(cid:72)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) impose a penalty equal to the aggregated amount of false or omitted entry, on any other person, who causes the person referred to in the said sub-section in any manner to make a false entry or omits or causes to omit any entry referred to in that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) For the purposes of this section, the expression "false entry" includes use or intention to use—

(cid:11)a) forged or falsified documents such as a false invoice or, in general, a false piece of documentary evidence; or

(cid:11)b) invoice in respect of supply or receipt of goods or services or both issued by the person or any other person without actual supply or receipt of such goods or services, or both; or

(cid:11)c) invoice in respect of supply or receipt of goods or services or both to (cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:17)458 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 458 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Benefits to (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

445(cid:17) If during any proceedings under this Act, it is found that a person being a registered non-profit organisation has any specified income which is (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:26)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74) Officer may impose on such person, a penalty of—

(cid:11)a) a sum equal to the aggregate amount of income applied, directly or indirectly, by such person, for the benefit of any (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:24)(cid:24)(cid:11)h), if the violation is noticed for the first time during any tax year; and

(cid:11)b) a sum equal to 200% of the aggregate amount of income of such person applied, directly or indirectly, by that person for the benefit of any person referred to in section 355(cid:11)h), if the violation is noticed again in any (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Failure to get accounts (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:17)

446(cid:17) If any person fails to get his accounts audited for any tax year or years or furnish the audit report as required under section 63, the Assessing Officer may impose a penalty on such person, which shall be the lesser of––

(cid:11)a) (cid:19)(cid:17)(cid:24)(cid:8) of the total sales, turnover, or gross receipts in business, or the

gross receipts in profession for such tax year or years; or

(cid:11)b) (cid:3423)150000(cid:17)

447(cid:17) If any person fails to furnish a report from an accountant as required by section 172, the Assessing Officer may impose a penalty of (cid:3423)100000 (cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

Penalty for failure to furnish report under section 172(cid:17)

448(cid:17) If any person fails to—

(cid:11)a) deduct the whole or any part of the tax as required under Penalty for failure to deduct tax at (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:17)

Chapter XIX-B; or

(cid:11)b) pay or ensure the payment of, the whole or any part of the tax as

required by or under—

(cid:11)i) Note 2 below the Table in section 393(cid:11)3); or

(cid:11)ii(cid:12) (cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:25)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:15)

then, the Assessing Officer may impose on him, a penalty equal to the tax which such person failed to deduct or pay or ensure payment of, as (cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:17)

449(cid:17)(cid:3) If any person fails to collect the whole or any part of the tax as(cid:3) required under Chapter XIX-B, the Assessing Officer may impose on him, a penalty (cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:17)(cid:3)

Penalty for failure to collect tax at (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:17)

Penalty for failure to comply with provisions of section 185(cid:17)

450(cid:17)(cid:3) If a person takes or accepts any loan or deposit or specified sum in(cid:3) contravention of the provisions of section 185, the Assessing Officer may impose on him, a penalty equal to the amount of the loan or deposit or specified sum so (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

451(cid:17)(cid:3)The Assessing Officer may impose on a person, a penalty equal to the(cid:3)

(cid:86)(cid:88)(cid:80)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:25)(cid:17)(cid:3)

Penalty for failure to comply with provisions of section 186(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 459 Penalty for failure to comply with provisions of section 187(cid:17) 452. The Assessing Officer may impose on a person, a penalty of (cid:3423)5000 for every day of the duration of failure where he fails to provide a facility for accepting payments through the prescribed electronic modes of payment, as referred to in section 187(cid:17)

Penalty for failure to comply with provisions of section 188(cid:17) 453. If a person repays any loan or deposit or specified advance referred to in section 188 otherwise than in accordance with the provisions of that section, the Assessing Officer may impose on him, a penalty equal to the loan or deposit or (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

454. (cid:11)1) If a person who is required to furnish a statement of financial transaction or reportable account under section (cid:24)(cid:19)(cid:27)(cid:11)1), fails to furnish such statement within the time prescribed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) thereof, the income-tax authority prescribed under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may impose on him, a penalty of (cid:3423)500 (cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)

Penalty for failure to furnish statement of financial transaction or reportable (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17) (cid:11)2) If the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), fails to furnish the statement within the period specified in the notice issued under section 508(cid:11)7), he shall pay penalty of (cid:3423)1000 for every day during which the failure continues, beginning from the day immediately after the time specified in such notice for furnishing the (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:72)(cid:86)(cid:17)

455. (cid:11)1) The prescribed income-tax authority referred to in section 508 may direct that a person required to furnish a statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of the said section shall pay penalty of (cid:3423)50000, if such person—

(cid:11)a) provides inaccurate information in the statement or fails to furnish

correct information within the period specified under section 508(cid:11)8); or

Penalty for furnishing inaccurate statement of financial transaction or reportable (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)b) fails to comply with the due diligence requirement under

section 508(cid:11)9)(cid:17)

(cid:11)2) The prescribed income-tax authority referred to in section 508, shall direct that reporting financial institution referred to in section 508(cid:11)1(cid:12)(cid:11)k) of the, shall, in addition to the penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of this section, if any, pay a sum of (cid:3423)5000 for every inaccurate reportable account, if––

(cid:11)a) the said institution provides inaccurate information in the statement

required to be furnished under section 508(cid:11)1); and

(cid:11)b) the inaccuracy in the said statement is due to false or inaccurate information furnished by the holder or holders of the relevant reportable (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)3) The reporting financial institution as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be

entitled to––

(cid:11)a) recover the amount paid under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) on behalf of the

reportable account holder; or

(cid:11)b) retain an amount equal to the sum so paid out of any moneys that

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:17)

456. If any eligible investment fund required to furnish a statement or any information or document under paragraph 4 of Schedule I, fails to do so within the time prescribed under the said paragraph, the income-tax authority prescribed under the said paragraph may direct that such fund shall pay, by way of penalty, a sum of (cid:3423)500000(cid:17)

Penalty for failure to furnish statement or information or document by an eligible investment (cid:73)(cid:88)(cid:81)(cid:71)(cid:17)460 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 460 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Penalty for failure to furnish information or document under section (cid:20)(cid:26)(cid:20)(cid:17)

457. If any person who has entered into an international transaction or specified domestic transaction fails to furnish any such information or document as required under section (cid:20)(cid:26)(cid:20)(cid:11)2), a penalty equal to 2 % of the value of such transaction may be imposed upon him for each such failure by the Assessing Officer or the Transfer Pricing Officer as referred to in section 166 or the Commissioner (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17)

458. If any Indian concern, which is required to furnish any information or document under section 506, fails to do so, the prescribed income-tax authority under the said section, may direct that such Indian concern shall pay by way of penalty, a sum of—

Penalty for failure to furnish information or document under section 506(cid:17)

(cid:11)a) 2% of the value of the transaction in respect of which such failure has taken place, if such transaction had the effect of directly or indirectly transferring the right of management or control in relation to the Indian concern;

(cid:11)b) (cid:3423)500000(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

459. (cid:11)1) If any reporting entity referred to in section 511, required to furnish the report referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of the said section, for a reporting accounting year, fails to do so, the prescribed authority under that section may impose on such entity, a penalty of—

(cid:11)a) (cid:3423)5000 for every day for which the failure continues, if the period of Penalty for failure to furnish report or for furnishing inaccurate report under section (cid:24)(cid:20)(cid:20)(cid:17)

failure does not exceed one month;

(cid:11)b) (cid:3423)15000 for every day for which the failure continues beyond the

(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:17)

(cid:11)2) If any reporting entity referred to in section 511 fails to produce the information and documents within the period allowed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) of the said section, the prescribed authority under that section may impose on such entity, a penalty of (cid:3423)5000 for every day during which the failure continues, beginning from the day immediately following the day on which the period for furnishing the (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:11)3) If the failure referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) continues after an order imposing a penalty under the said sub-section, has been served on the entity, then, irrespective of the provisions of the said sub-sections, the prescribed authority may impose penalty of fifty thousand rupees for every day for which such failure continues beginning (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)4) If a reporting entity referred to in section 511 provides inaccurate information in the report furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) of the said section, the prescribed authority under that section may impose on such entity, a penalty of (cid:3423)500000, if—

(cid:11)a) the entity has knowledge of the inaccuracy at the time of furnishing

the report but fails to inform the prescribed authority; or

(cid:11)b) the entity discovers the inaccuracy after the report is furnished and fails to inform the prescribed authority and furnish correct report within fifteen days of such discovery; or

(cid:11)c) the entity furnishes inaccurate information or document in

response to the notice issued under section 511(cid:11)7(cid:12)(cid:17)

460. If any person required to furnish statement under section 505, fails to do so within the period prescribed under that section, the Assessing Officer may impose on him, a penalty of—

Penalty for failure to submit statement under section (cid:24)(cid:19)(cid:24)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 461 (cid:11)a) (cid:3423)1000 for every day for which the failure continues, if the period of

failure does not exceed three months; or

(cid:11)b)(cid:3)(cid:3423)(cid:20)(cid:19)(cid:19)(cid:19)(cid:19)(cid:19)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

461.(cid:3)(cid:11)1) Where a person, who is required to deliver or causes to be delivered(cid:3)

a statement pr(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b),—

Penalty for failure to furnish (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17) (cid:11)a) fails to do so within the time prescribed in the said section; or

(cid:11)b) furnishes incorrect information in the said statement,

the Assessing Officer may impose on such person, a penalty of a sum which shall not be less than (cid:3423)10000 but which may extend to (cid:3423)100000(cid:17)

(cid:11)2) No penalty shall be levied under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1)(cid:11)a) for delay in filing or

non-filing of statement referred therein, if the person proves that—

(cid:11)a) tax deducted or collected along with the fee and interest, if any, was

paid to the credit of the Central Government; and

(cid:11)b) the said statement was also delivered or cause to be delivered before

the expiry of one month from the time prescribed in section (cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b)(cid:17)

462. If any person, who is required to furnish information under section (cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of (cid:3423)100000 on such person(cid:17)

Penalty for failure to furnish information or furnishing inaccurate information under section (cid:22)(cid:28)(cid:26)(cid:3)(cid:11)3(cid:12)(cid:11)d(cid:12)(cid:17)

463. (cid:11)1) Any accountant or merchant banker or registered valuer, shall be liable to pay a penalty of (cid:3423)10000 for any incorrect information in any report or (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)2) The penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be payable for each such report or

Penalty for furnishing incorrect information in reports or (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)3) The penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be payable on directions (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)incorrect information mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is found by such authority in the (cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) In this section,—

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)a) "merchant banker" means Category I merchant banker registered with the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992; and

(cid:11)b) "registered valuer" means a person registered as a valuer under

section 514(cid:17)

464. The Assessing Officer may impose a penalty which shall not be less than

(cid:3423)10000 but which may extend up to (cid:3423)100000 on—

Penalty for failure to furnish (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17) (cid:11)a) the research association, university, college or other institution referred to in section 45, if it fails to deliver or furnish the documents as may be prescribed under section (cid:23)(cid:24)(cid:11)4(cid:12)(cid:11)a); or

(cid:11)b) the institution or fund, if it fails to deliver or cause to be delivered a statement within the time prescribed under section 354(cid:11)1(cid:12)(cid:11)e), or furnish a certificate prescribed under section 354(cid:11)1(cid:12)(cid:11)g(cid:12)(cid:17)462 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 462 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 465. (cid:11)1) A person shall be liable to pay a penalty of (cid:3423)10000 for each default or failure as mentioned below, if that person,—

(cid:11)a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or

Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:11)b) refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or

(cid:11)c) to whom a summons is issued under section (cid:21)(cid:23)(cid:25)(cid:11)1), either to attend to give evidence or to produce books of account or other documents at a certain place and time omits to attend or produce books of account or documents at the place or time; or

(cid:11)d) fails to comply with a notice under section (cid:21)(cid:25)(cid:27)(cid:11)1) or (cid:21)(cid:26)(cid:19)(cid:11)8) or fails to comply with a direction issued under section (cid:21)(cid:25)(cid:27)(cid:11)5(cid:12)(cid:17)

(cid:11)2) A person shall be liable to pay a penalty of (cid:3423)500 for every day during which the following failures continue, if that person fails to—

(cid:11)a) comply with a notice under section (cid:20)(cid:26)(cid:24)(cid:11)7); or

(cid:11)b) give the notice of discontinuance of his business or profession as required by section (cid:22)(cid:21)(cid:19)(cid:11)3); or

(cid:11)c) furnish in due time any of the returns, statements or particulars mentioned in section 252 or 397(cid:11)3) or 507; or

(cid:11)d) allow inspection of any register referred to in section 255 or of any entry in such register or to allow copies of such register or of any entry therein to be taken; or

(cid:11)e) furnish the return of income as required under section 263(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:11)iii) (cid:82)(cid:85)(cid:3)(cid:11)iv) or to furnish it within the time allowed and, in the manner, required under sections (cid:21)(cid:25)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)2); or

(cid:11)f) deliver or cause to be delivered in due time a copy of the declaration required under section 393(cid:11)7); or

(cid:11)g) furnish a certificate under section (cid:22)(cid:28)(cid:24)(cid:11)4); or

(cid:11)h) deduct and pay tax under section 416(cid:11)3); or

(cid:11)i) furnish a statement under section (cid:22)(cid:28)(cid:21)(cid:11)5(cid:12)(cid:11)a); or

(cid:11)j) deliver or cause to be delivered in due time a copy of the declaration required under section 394(cid:11)3); or

(cid:11)k) deliver or cause to be delivered the statement within the time specified in section 397(cid:11)3(cid:12)(cid:11)b); or

(cid:11)l) deliver or cause to be delivered a statement within the time as may be prescribed under section 397(cid:11)3(cid:12)(cid:11)e); or

(cid:11)m) deliver or cause to be delivered a statement within the time as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)g(cid:12)(cid:11)i(cid:12)(cid:17)

(cid:11)3) The amount of penalty shall not exceed the amount of tax deductible or collectible for failures in relation to the following:––

(cid:11)a) a declaration required under section (cid:22)(cid:28)(cid:22)(cid:11)7);

(cid:11)b) a certificate as required under section (cid:22)(cid:28)(cid:24)(cid:11)4); and

(cid:11)c(cid:12) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)e(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 463 (cid:11)4) Any penalty imposable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) shall be imposed—

(cid:11)a) if the contravention, failure or default for which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not below the rank of Joint Director or a Joint Commissioner, by such income-tax authority;

(cid:11)b) in a case falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)d), by the income-tax authority who had issued the notice or direction referred to therein;

(cid:11)c) in a case falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2)(cid:11)f), by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner; and

(cid:11)d(cid:12) (cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

(cid:11)5) In this section, "income-tax authority" includes a Principal Director General or Director General, Principal Director or Director, Joint Director and an Assistant Director or Deputy Director while exercising the powers vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the matters specified in section (cid:21)(cid:23)(cid:25)(cid:11)1(cid:12)(cid:17)

466. If a person fails to comply with the provisions of section 254, the Joint Commissioner, Deputy Director or Assistant Director or the Assessing Officer, may impose a penalty which may extend up to (cid:3423)1000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

Penalty for failure to comply with the provisions of section (cid:21)(cid:24)(cid:23)(cid:17)

467. (cid:11)1) If a person fails to comply with the provisions of section 262 and sect(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)2(cid:12)(cid:11)h), the Assessing Officer may impose a penalty of (cid:3423)10000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

Penalty for failure to comply with the provisions of section (cid:21)(cid:25)(cid:21)(cid:17) (cid:11)2) If a person, required to quote or intimate his Permanent Account Number (cid:82)(cid:85)(cid:3)(cid:36)(cid:68)(cid:71)(cid:75)(cid:68)(cid:68)(cid:85)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:21)(cid:11)9(cid:12)(cid:11)a), provides or quotes or intimates a number which is false, knowing or believing it to be false, the Assessing Officer may impose a penalty of (cid:3423)10000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17)(cid:3)

(cid:11)3) If a person fails to quote or authenticate his permanent Account Number (cid:82)(cid:85)(cid:3) (cid:36)(cid:68)(cid:71)(cid:75)(cid:68)(cid:68)(cid:85)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:21)(cid:11)9(cid:12)(cid:11)a), the Assessing Officer may impose a penalty of (cid:3423)10000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17)(cid:3)

(cid:11)4) If a person referred to in section (cid:21)(cid:25)(cid:21)(cid:11)9(cid:12)(cid:11)b) responsible for ensuring the correct quoting or authentication of Permanent Account Number or Aadhaar (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:21)(cid:11)9(cid:12)(cid:11)a) fails to do so, the Assessing Officer may impose a penalty of (cid:3423)10000 on him for (cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:17)

468. (cid:11)1) If a person fails to comply with the provisions of section 397, the Assessing Officer may impose a penalty of (cid:3423)10000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

Penalty for failure to comply with the provisions of section (cid:22)(cid:28)(cid:26)(cid:17) (cid:11)2) If a person, required to quote his Tax Deduction and Collection Account Number in challans, certificates statements or other documents referred to in section 397(cid:11)1(cid:12)(cid:11)b), quotes a number which is false, knowing or believing it to be false or not true, the Assessing Officer may impose a penalty of (cid:3423)10000 (cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

Power to reduce or waive penalty, (cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 469(cid:17) (cid:11)1) Irrespective of anything contained in this Act, the Principal Commissioner or Commissioner may, whether on his own motion or otherwise, at his discretion reduce or waive the penalty imposed or imposable under section 439 if he is satisfied that such person,––464 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 464 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) before the Assessing Officer detected any concealment of particulars of income or of the inaccuracy of particulars furnished in respect of such income, has made a full and true disclosure of such particulars voluntarily and in good faith; and

(cid:11)b) has cooperated in any enquiry relating to the assessment of his income and has paid or made satisfactory arrangements to pay any tax or interest payable in consequence of an order passed under this Act in respect of (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), a person shall be deemed to have made full and true disclosure of his income or of the particulars relating thereto if the difference between the assessed and returned income does not attract penalties under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:22)(cid:28)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)2), if in a case falling under section 439, the amount of income in respect of which the penalty is imposed or imposable for the relevant tax year or where such relates to more than one tax year, and aggregate amount of such income or disclosure thereof for such years exceeds (cid:3423)500000, the Principal Commissioner or Commissioner shall obtain prior approval from the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General, as the case may be, before waiving or reducing the penalty by order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)4) Where an order has been made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) in favour of any person, whether such order relates to one or more tax years, he shall not be entitled to any relief under this section in relation to any other tax year at any time after the (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)5) The Principal Commissioner or Commissioner may, upon an application from the assessee, and after recording his reasons for doing so, reduce or waive the amount of (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:12)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3) or stay or compound any proceeding for the recovery of any such amount, if––

(cid:11)a) doing otherwise would cause genuine hardship to the assessee, having regard to the circumstances of the case; and

(cid:11)b) the assessee has cooperated in any inquiry relating to the assessment (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

(cid:11)6) The Principal Commissioner or Commissioner shall take prior approval from the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General, as the case may be, if the aggregate amount of penalties reduced or waived or compounded, as the case may be, under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), exceeds (cid:3423)100000(cid:17)

(cid:11)7) An order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5), accepting or rejecting the application under the said sub-section, shall be passed within twelve months from the end of the month in which such application was received by the Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)8) No rejection of application under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) shall be made without (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)9) Every order made under this section shall be final and shall not be called (cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

Penalty not to be imposed in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

470. Irrespective of anything contained in the provisions of section 441 or 442 or 446 or 447 or 448 or 449 or 450 or 451 or 452 or 453 or 454 or 455 or 456 or 457 or 458 or 459 or 460 or 461 or 462 (cid:82)(cid:85)(cid:3)(cid:23)(cid:25)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:25)(cid:24)(cid:11)1(cid:12)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:25)(cid:24)(cid:11)1(cid:12)(cid:11)d(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:23)(cid:25)(cid:24)(cid:11)2) or 466 or 467 or 468, no penalty shall be imposed on a person or assessee for any failure referred to in the said provisions, if he proves that there was reasonable cause for (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 465 (cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:17) 471. (cid:11)1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being (cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)2) No order imposing a penalty under this Chapter shall be made without the prior approval of the Joint Commissioner—

(cid:11)a) where the penalty exceeds (cid:3423)10000, by the Income-tax Officer;

(cid:11)b) where the penalty exceeds (cid:3423)20000, by the Assistant Commissioner (cid:82)(cid:85)(cid:3)(cid:39)(cid:72)(cid:83)(cid:88)(cid:87)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)3) An income-tax authority on making an order under this Chapter imposing a penalty, unless he himself is the Assessing Officer, shall send a copy of the order (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

472. (cid:11)1) No order imposing a penalty under this Chapter shall be passed after the expiry of six months from the end of the quarter in which—

Bar of limitation for imposing (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) (cid:11)a) the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, if the relevant assessment or other order is not the subject-matter of an appeal under section 356 or 357 or 362;

(cid:11)b) the order of revision is passed, if the relevant assessment or other order is the subject-matter of revision under section 377 or 378;

(cid:11)c) the order of appeal is received by the jurisdictional Principal Commissioner or Commissioner, if the relevant assessment or other order is the subject-matter of an appeal under section 356 or 357 or 362;

(cid:11)d(cid:12) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)2) The order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty may be revised on the basis of assessment as revised by giving effect to the order under section 356 or 357 or 362 or 365 or 367 or revision under section 377 or 378, where the relevant assessment or other order is the subject-matter of an appeal or revision under the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)3) No order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be passed—

(cid:11)a) unless the assessee has been heard, or has been given a reasonable opportunity of being heard;

(cid:11)b) after the expiry of six months from the end of the quarter in which the order under section 356 or 357 or 362 or 365 or 367 is received by the jurisdictional Principal Commissioner or Commissioner or the order of revision under section 377 or 378 (cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:11)4) The provisions of section (cid:23)(cid:26)(cid:20)(cid:11)2) shall apply to the order imposing or enhancing or reducing penalty under this (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) In computing the period of limitation for the purposes of this section, following period shall be excluded—

(cid:11)a) the time taken in giving an opportunity to the assessee to be reheard under the section 244 (cid:11)2);

(cid:11)b) the period commencing on the date on which stay on proceeding for levy of penalty was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by jurisdictional Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)466 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 466 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

CHAPTER XXII

OFFENCES AND PROSECUTION

Contravention of order made under section (cid:21)(cid:23)(cid:26)(cid:17)

473. Whoever contravenes any order referred to in section 247(cid:11)4) shall be punishable with rigorous imprisonment which may extend to two years and shall (cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

Failure to comply with section (cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)ii(cid:12)(cid:17)

474. If a person, who is required to afford the authorised officer with the necessary facility to inspect the books of account or other documents, under section (cid:21)(cid:23)(cid:26)(cid:11)1(cid:12)(cid:11)ii), fails to do so, he shall be punishable with rigorous imprisonment for a (cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)

475(cid:17) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:88)(cid:79)(cid:72)(cid:81)(cid:87)(cid:79)y removes, conceals, transfers or delivers to any person, any property or any interest therein, with the intent to prevent such property or interest therein from being taken in execution of a certificate drawn under section 413, shall be punishable with rigorous imprisonment for a term (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)

Removal, concealment, transfer or delivery of property to prevent tax (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:17)

476(cid:17) (cid:11)1) If a person fails to—

(cid:11)a) pay the tax deducted at source by him to the credit of the Central

Government, as required by or under the provisions of Chapter XIX-B; or

(cid:11)b) pay tax or ensure payment of tax to the credit of the Central Failure to pay tax to credit of Central Government under Chapter XIX-(cid:37)(cid:17)

Government, as required under—

(cid:11)i) Note 2 below the (cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)3); or

(cid:11)ii) Note 6 (cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:22)(cid:11)1(cid:12)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)8),

he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years, and with fine(cid:17)

(cid:11)2) The provisions of this section shall not apply if the payment referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a) has been has been made to the credit of the Central Government on or before the time prescribed for filing the statement under section 397(cid:11)3(cid:12)(cid:11)b) in respect of such payment(cid:17)

Failure to pay tax collected at (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:17)

477(cid:17) (cid:11)1) If a person fails to pay the tax collected by him to the credit of the Central Government, as required under section (cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)a), he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years, and with (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

(cid:11)2) The provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government on or (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b) in respect (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Wilful attempt to (cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

478(cid:17) (cid:11)1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable, or under-reports his income, under this Act, he shall be punishable,—

(cid:11)a) in a case, where the amount sought to be evaded or tax on under-reported income exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;

(cid:11)b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years, and with fine(cid:17)

(cid:11)2) If a person wilfully attempts in any manner to evade the payment of any tax, penalty or interest under this Act, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:85)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 467 (cid:11)3) The punishment referred to in this section, shall be without prejudice to (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)4) For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this Act, or the payment thereof, shall include a case where any person—

(cid:11)a) has in his possession or control any books of account or other (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) proceeding under this Act) containing a false entry or statement; or

(cid:11)b) makes or causes to be made any false entry or statement in such books of account or other documents; or

(cid:11)c) wilfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or

(cid:11)d) causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Failure to furnish returns of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17) 479. (cid:11)1) If a person wilfully fails to furnish in due time the return of income, (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)1), or by notice given under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1) or 280, he shall be punishable,—

(cid:11)a) in a case, where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;

(cid:11)b) in any other case, with imprisonment for a term which shall not be less than three months but which may extend to two years and with (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

(cid:11)2) A person shall not be proceeded against under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for failure (cid:87)(cid:82)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:22)(cid:11)1) for any tax year, if––

(cid:11)a) (cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)4) (cid:82)(cid:85)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)6); or

(cid:11)b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of period specified under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:22)(cid:11)4), and any tax deducted or collected at source, does not exceed (cid:3423)10000(cid:17)

Failure to furnish return of income (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 480. If a person wilfully fails to furnish in due time the return of total income which is required to be furnished by notice given under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:28)(cid:23)(cid:11)1(cid:12)(cid:11)a), he shall be punishable with imprisonment for a term which shall not be less than three months but which may extend to three years and wiht (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)

Failure to produce accounts (cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) 481. If a person wilfully fails to produce, or cause to be produced, the accounts and documents as are referred to in the notice served on him under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)1) on or before the date specified in such notice, or wilfully fails to (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5), he shall be punishable with rigorous imprisonment for a term which may extend to one year and with (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)468 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 468 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 False statement in verification, (cid:72)(cid:87)(cid:70)(cid:17)

482. If a person makes a statement in any verification under this Act or under any rule made thereunder, or delivers an account or statement which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable,—

(cid:11)a) in a case, where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;

(cid:11)b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years, and with (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

Falsification of books of account or (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

483. (cid:11)1(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:12)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:12)(cid:3) to evade any tax or interest or penalty chargeable and imposable under this Act, makes or causes to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document relevant to or useful in any proceedings against the first person or the second person, under this Act, the first person shall be punishable with rigorous imprisonment for a term which shall not be less than (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

(cid:11)2) For the purposes of establishing the charge under this section, it sha ll not be necessary to prove that the second person has actually evaded any tax, (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

484. If a person abets or induces in any manner another person––

Abetment of (cid:73)(cid:68)(cid:79)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

(cid:11)a) to make and deliver an account or a statement or declaration relating to any income chargeable to tax which is false and which he either knows to be false or does not believe to be true; or

(cid:11)b(cid:12) (cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:27)(cid:11)1),

he shall be punishable,—

(cid:11)i) in a case, where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;

(cid:11)ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years, and with fine(cid:17)

Punishment for second and subsequent (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

485. (cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:23)(cid:26)(cid:25)(cid:15)(cid:3)(cid:23)(cid:26)(cid:26)(cid:15)(cid:3)(cid:23)(cid:26)(cid:27)(cid:11)1), 479, 480, 482 or 484 is again convicted of an offence under any of the said sections, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with (cid:73)(cid:76)(cid:81)(cid:72)(cid:17)

Punishment not to be imposed in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

486(cid:17) No person shall be punishable for any failure referred to in section 476 or 477, irrespective of anything contained in that section, if he proves that there was (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 469 Offences by (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17) 487(cid:17) (cid:11)1) If an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company shall be deemed to be guilty of the offence and shall be liable to be (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply if the person referred therein proves that the offence was committed without his knowledge or that he (cid:75)(cid:68)(cid:71)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)2), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)4) If an offence under this Act has been committed by a company and the punishment for such offence is imprisonment and fine, then, without prejudice to the provisions contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3), such company shall be punished with fine and every person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or the director, manager, secretary or other officer of the company referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3), shall be liable to be proceeded against and punished as per (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)5) For the purposes of this section,—

(cid:11)a) "company" means a body corporate and includes—

(cid:11)i) a firm; and

(cid:11)ii) an association of persons or a body of individuals, whether incorporated or not; and

(cid:11)b) "director", in relation to—

(cid:11)i) a firm, means a partner in the firm;

(cid:11)ii) any association of persons or a body of individuals, means any (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Offences by Hindu undivided (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:17) 488(cid:17) (cid:11)1) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)2) Nothing contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall render the karta liable to any punishment, if he proves that the offence was committed without his knowledge or (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)2), where an offence under this Act, has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)470 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 470 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Presumption as to assets, books (cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

489(cid:17) (cid:11)1) Where during the course of any search made under section 247, any money, bullion, jewellery, virtual digit asset or other valuable article or thing (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)after referred to as the assets) or any books of account or other documents or (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:20)(cid:11)g) or on a computer (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:20)(cid:11)e) or any computer system containing the said information, has or have been found in the possession or control of any person and such assets or books of account or other documents or such information are tendered by the prosecution in evidence against such person, or against such person and the person referred to in section 484, for an offence under this Act, the provisions of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:11)7) shall, so far as may be, apply in relation to such assets or books of account or other documents or such information(cid:17)

(cid:11)2) Where any assets or books of account or other documents any information in electronic form or on a computer system or any computer system containing the said information taken into custody from the possession or control of any person, by the officer or authority referred to in section (cid:21)(cid:23)(cid:27)(cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c) are delivered to the requisitioning officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of that section and such assets, books of account or other documents or such information are tendered by the prosecution in evidence against such person, or against such person and the person referred to in section 484, for an offence under this Act, the provisions of section 247(cid:11)7) shall, so far as may be, apply in relation to such assets or books of account or other documents or such information(cid:17)

Presumption as to culpable (cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:17)

490(cid:17) (cid:11)1) In any prosecution for any offence under this Act, which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the Act charged as an offence (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) For the purposes of this section, the expression "culpable mental state" includes intention, motive or knowledge of a fact or belief in, or reason to believe, (cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:17)

(cid:11)3) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence (cid:76)(cid:86)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:82)(cid:81)(cid:71)(cid:72)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:69)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

491(cid:17) (cid:11)1) A person shall not be proceeded against for an offence under section 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483 or 484 except with the previous sanction of the Principal Commissioner or Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:17)

Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)2) The Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General may issue such instructions or directions to the income-tax authorities mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) as he may deem fit for institution of proceedings under that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) A person shall not be proceeded against for an offence under

section 478 or 482 in relation to the assessment for a tax year in respect of which the penalty imposed or imposable on him under section 439 has been reduced or waived by an order under section 469(cid:17)

(cid:11)4) Any offence under this Chapter may be compounded, either before or after the institution of proceedings, by the Principal Chief Commissioner or Chief (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:51)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)5) Where any proceeding has been taken against any person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), any statement made or account or other document produced by such person before any income-(cid:87)(cid:68)(cid:91)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:22)(cid:25)(cid:11)a(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:11)k) shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that—

(cid:11)a) such statement was made or such account or document was produced in the

belief that the penalty imposable would be reduced or waived, under section 469; or(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 471 (cid:11)b) the offence for which such proceeding was taken would be

(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)6) The power of the Board to issue orders, instructions or directions under this Act shall include the power to issue instructions or directions (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) Board) to other income-tax authorities for the proper composition of offences (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Certain offences to be non- (cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17) 492(cid:17) Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023, an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:17)

Proof of entries in records or (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) 493(cid:17) Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by—

(cid:11)a) the production of the records or other documents in the custody of

the income-tax authority containing such entries; or

(cid:11)b) the production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the re(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:17)(cid:3)

Disclosure of particulars by (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:81)(cid:87)(cid:86)(cid:17) 494(cid:17) (cid:11)1) A public servant, who furnishes any information or produces any document in contravention of the provisions of section (cid:21)(cid:24)(cid:27)(cid:11)3), shall be punishable with imprisonment which may extend to six months, and shall also be liable (cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

(cid:11)2) No prosecution shall be instituted under this section except with the

(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:86)(cid:17) 495(cid:17) (cid:11)1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Judicial Magistrate of the first class as Special Court for such area or areas, or for such cases or class or group of cases, as specified in th(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) For the purposes of this section, the expression "High Court" means the High Court of the State in which a Judicial Magistrate of first class designated as (cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)3) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), with which the accused may, under the Bharatiya Nagarik Suraksha Sanhita, 2023, be charged at the (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)

496(cid:17) (cid:11)1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha

46 of (cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Sanhita, 2023,—

Offences triable by Special (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)a) the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed;

(cid:11)b) a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act, take cognizance of the offence for (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)472 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 472 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a), the court competent to try offences

under section 520,—

(cid:11)a) which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under this Act after such designation;

(cid:11)b) which has not been designated as a Special Court, may continue to

(cid:87)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:76)(cid:79)(cid:79)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) Trial of offences as summons case(cid:17)

497(cid:17) The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023, shall try an offence under this Chapter punishable with imprisonment not exceeding two years or with fine, or with both, as a summons case, and the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 as applicable in the case of trial of summons case, shall (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

46 of 2023 498(cid:17) (cid:11)1) Save as otherwise provided in this Act, the provisions of Bharatiya (cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:81)(cid:71)(cid:86)(cid:12)(cid:15)(cid:3) shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public (cid:51)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:82)(cid:85)(cid:17)

Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)2) The Central Government may also appoint a Special Public Prosecutor for

(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)3) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge (cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

46 of 2023 (cid:11)4) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(cid:11)1)(cid:11)v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

CHAPTER XXIII

MISCELLANEOUS

Certain transfers to be void(cid:17)

499. (cid:11)1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice by the Tax Recovery Officer as per the procedure specified under section 413, any assessee creates a charge on, or parts with the possession of, any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the said (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:17)

(cid:11)2) The charge or transfer as referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not be void if

it is made—

(cid:11)a) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice of such tax or other sum payable by the assessee; or

(cid:11)b(cid:12) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)3) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds (cid:3423)5000 and the assets charged or transferred exceed (cid:3423)10000 (cid:76)(cid:81)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 473 (cid:11)4) For the purposes of this section,––

(cid:11)a) "assets" means land, building, machinery, plant, shares, securities, fixed deposits in banks, and virtual digital asset, to the extent to which any of the said assets do not form part of the stock-in-trade of the business of the assessee;

(cid:11)b) the modes of creating a charge on or parting with the possession of such

(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:15)(cid:3)(cid:80)(cid:82)(cid:85)(cid:87)(cid:74)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:74)(cid:76)(cid:73)(cid:87)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)

500(cid:17) (cid:11)1) Where, during the pendency of any proceeding for—

(cid:11)a) the assessment of any income or for the assessment or reassessment

Provisional attachment to protect revenue (cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) of any income, which has escaped assessment; or

(cid:11)b) imposition of penalty under section 444, where the amount or aggregate of amounts of penalty likely to be imposed under the said section exceeds two crore rupees,

the Assessing Officer is of the opinion that for protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the Competent Authority by order in writing, attach provisionally any property belonging to the assessee in the manner prescribed in section 413(cid:17)

(cid:11)2) Every provisional attachment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall cease to have effect after the expiry of six months from the date of the order made under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)3) The Competent Authority may, for reasons to be recorded in writing, extend the period referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and the total period of such extension shall not exceed two years or sixty days after the date of order of assessment or (cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)4) Where the assessee furnishes a guarantee from a scheduled bank for an amount not less than the fair market value of the property provisionally attached under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the Assessing Officer shall, by an order in writing, revoke (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), where the Assessing Officer is satisfied that a guarantee from a scheduled bank for an amount lower than the fair market value of the property is sufficient to protect the interests of the revenue, he may accept such guarantee and revoke (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)6) The Assessing Officer may, for determining the value of the property provisionally attached under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), make a reference to the Valuation Officer, who shall estimate the fair market value of the property in the manner provided under section (cid:21)(cid:25)(cid:28)(cid:11)3(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)7), and submit a report of such estimate to the (cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)7) An order revoking the provisional attachment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) (cid:82)(cid:85)(cid:3)(cid:11)5)

shall be made—

(cid:11)a) within forty-five days from the date of receipt of the guarantee, where

a reference to the Valuation Officer has been made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6); or

(cid:11)b) within fifteen days from the date of receipt of guarantee, in any

other (cid:70)(cid:68)(cid:86)(cid:72)(cid:17)

(cid:11)8) Where a notice of demand specifying a sum payable is served upon the assessee and the assessee fails to pay that sum within the time specified, the Assessing Officer may invoke the guarantee furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5), (cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)474 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 474 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)9) The Assessing Officer shall, in the interests of revenue, invoke the bank guarantee, if the assessee fails to renew the guarantee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) (cid:82)(cid:85)(cid:3) (cid:11)5), or fails to furnish a new guarantee from a scheduled bank for an equal (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:17)

(cid:11)10) The amount realised by invoking the guarantee referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)5) shall be adjusted against the existing demand which is payable by the assessee; and the balance amount, if any, shall be deposited in the Personal Deposit Account of the Principal Commissioner or Commissioner in the branch of, —

(cid:11)a) the Reserve Bank of India or the State Bank of India;or

(cid:11)b) any bank as may be appointed by the Reserve Bank of India as its

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17) agent under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:24)(cid:11)1) of the Reserve Bank of India Act, 1934 at the place where the office of the Principal Commissioner or Commissioner (cid:76)(cid:86)(cid:3)(cid:86)(cid:76)(cid:87)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)(cid:20)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:88)(cid:68)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)(cid:24)(cid:12)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:88)(cid:68)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:87)(cid:75)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:20)(cid:21)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:179)(cid:38)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72) Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)(cid:3)

Service of notice, (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:79)(cid:92)(cid:17)

501(cid:17) (cid:11)1) The service of a notice, or summon, or requisition, or order, or any (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) made by delivering or transmitting a copy thereof, to the person therein named—

(cid:11)a) by post or by such courier services as may be approved by the Board;

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) (cid:11)b) in such manner as provided under the Code of Civil Procedure, 1908

for the purposes of service of summons;

(cid:11)c) in the form of any electronic record as provided in Chapter IV of the

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17) Information Technology Act, 2000; or

(cid:11)d) by any other means of transmission of documents, as may be

(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86) for electronic mail or electronic mail message) to which the communication referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:71)(cid:17)

(cid:11)3) For the purposes of this section, "electronic mail" and "electronic mail message" means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may (cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:86)(cid:86)(cid:68)(cid:74)(cid:72)(cid:17)

Authentication of notices and other (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

502(cid:17) (cid:11)1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority as per such (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Every notice or other document to be issued, served or given under this Act by any income-tax authority, shall be deemed to be authenticated, if the name and office of a designated income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:87)(cid:68)(cid:80)(cid:83)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:17)

(cid:11)3) For the purposes of this section, the expression "designated income-tax authority" means any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 475 Service of notice when family is disrupted or firm (cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:17) 503(cid:17) (cid:11)1) After a finding of total partition has been recorded by the Assessing Officer under section 315 for any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person, who was its last manager, or, if such person is dead, then on all adults who were members of the (cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) Where a firm or other association of persons is dissolved, notices under this Act for the income of such firm or association may be served on any person, (cid:90)(cid:75)(cid:82)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

504(cid:17) Where an assessment is to be made under section 320, the Assessing

Officer may serve on the—

Service of notice in case of discontinued (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17) (cid:11)a) person whose income is to be assessed; or

(cid:11)b) person who was a member of a firm or association of persons at the time of its discontinuance, in the case of a firm or an association of persons; or

(cid:11)c) principal officer, in the case of a company,

a notice containing all or any of the requirements which may be included in a notice under section (cid:21)(cid:25)(cid:27)(cid:11)1) and the provisions of this Act shall, so far as may be, apply (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

Submission of statement by a non-resident having liaison (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:17) 505(cid:17) Every person, being a non-resident, having a liaison office in India set up as per the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999, shall, in respect of its activities in a tax year, prepare and deliver to the Assessing Officer having jurisdiction, a statement, in such form and containing such particulars within such period(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

506(cid:17) Where,––

Furnishing of information or documents by an Indian concern (cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) (cid:11)a) any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India, as referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)10(cid:12)(cid:11)a); and

(cid:11)b) such company or entity, as the case may be, holds, directly or

indirectly, such assets in India through, or in, an Indian concern,

then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under the said section, furnish within prescribed period to the prescribed income-tax authority the information or documents in such manner, as may be prescribed(cid:17)

507(cid:17) (cid:11)1) Any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any tax year shall, furnish within such period, a statement in such form and in such manner, to the prescribed income-tax authority as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Submission of statements by producers of cinematograph films or persons engaged in specified (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:17) (cid:11)2) The statement referred in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall contain particulars of all payments of over (cid:3423)50000 in the aggregate made by him or due from him to each such person as is engaged by him in such production or spe(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)3) For the purposes of this section, the expression "specified activity" means any event management, documentary production, production of programmes for telecasting on television or over the top platforms or any other similar platform, sports event management, other performing arts or any other activity as the Central Government may, by notification, (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:17)476 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 476 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 508(cid:17) (cid:11)1) Any person, being—

(cid:11)a) an assessee; or

(cid:11)b) the prescribed person, in the case of an office of Government; or

Obligation to furnish statement of financial transaction or reportable (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)c) a local authority or other public body or association; or

(cid:11)d) the Registrar or Sub-Registrar appointed under section 6 of the

(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17) Registration Act, 1908; or

(cid:11)e) the registering authority empowered to register motor vehicles under

(cid:24)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:27)(cid:17) Chapter IV of the Motor Vehicles Act, 1988; or

(cid:11)f) (cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)a) of the Post Office

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) Act, 2023; or

(cid:22)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)g(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:11)g) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or

(cid:11)h(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:86)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)f) of the

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:30)(cid:3)or

(cid:11)i) an officer of the Reserve Bank of India, constituted under section 3

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17) of the Reserve Bank of India Act, 1934; or

(cid:11)j) a d(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)e) of the Depositories

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:17) Act, 1996; or

(cid:11)k) a prescribed reporting financial institution; or

(cid:11)l) any other person, as may be prescribed,

who is responsible for registering, or, maintaining books of account or other document containing a record of any specified financial transaction or any reportable account, as prescribed, under any law in force, shall furnish a statement regarding such specified financial transaction or such reportable account, which is registered or recorded or maintained by him and information relating to which is relevant and required for this Act, to the income-tax authority or such other authority or agency, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The statement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be furnished for such

period, within such time and in the form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), "specified financial transaction" means any

transaction—

(cid:11)a) of purchase, sale or exchange of goods or property or right or interest

in a property; or

(cid:11)b) for rendering any service; or

(cid:11)c) under a works contract; or

(cid:11)d) by way of an investment made or an expenditure incurred; or

(cid:11)e) for taking or accepting any loan or deposit,

as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) The Board may prescribe different values for different transactions specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) for different persons having regard to the nature of such (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 477 (cid:11)5) If the prescribed income-tax authority finds a defect in the statement furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), he may intimate the defect to the person furnishing such statement, to rectify the defect within thirty days from the date of such intimation, and at his discretion, extend the said period upon an application made (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:11)6) If the defect mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) remains unrectified within the initial period of thirty days or extended period as applicable, then, the provisions of this Act shall apply as if such person had furnished inaccurate information in the statement, irrespective of (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)7) If a person required to furnish a statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) fails to do so within the specified time, the prescribed income-tax authority may serve upon such person a notice requiring him to furnish such statement, within a period not exceeding thirty days from the date of service of such notice, and he shall furnish (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)

(cid:11)8) If a person, having furnished a statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), or in pursuance of a notice issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)7), becomes aware of any inaccuracy in the information provided, he shall within ten days, inform the prescribed income-tax authority or other authority or agency referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), of the inaccuracy and furnish the correct information in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)9) The Central Government may, specify by rules,—

(cid:11)a) the persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) to be registered with the

prescribed income-tax authority;

(cid:11)b) the nature of information and the manner in which such information

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a); and

(cid:11)c) the due diligence to be carried out by the persons for the identification

of any reportable account referred to in sub-secti(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

Obligation to furnish information on transaction of crypto-(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:17) 509(cid:17) (cid:11)1) Any person, being a reporting entity, as may be prescribed, in respect of a crypto-asset, shall furnish information in respect of a transaction of such crypto-asset in a statement, for such period, within such time, in such form and manner and to such income-tax authority, may be as (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Where the prescribed income-tax authority considers that the statement furnished under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is defective, he may intimate the defect to the person who has furnished such statement and give him an opportunity of rectifying the defect within thirty days from the date of such intimation or such further period as may be allowed, and if the defect is not rectified within such period, the provisions of this Act shall apply as if such person had furnished inaccurate information in the st(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)3) Where a person who is required to furnish a statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) has not furnished the same within the specified time, the prescribed income-tax authority may serve upon such person a notice requiring him to furnish such statement within a period not exceeding thirty days from the date of service of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)4) If any person, having furnished a statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or in pursuance of a notice issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), comes to know or discovers any inaccuracy in the information provided in the statement, he shall within ten days inform the prescribed income-tax authority, the inaccuracy in such statement and furnish the correct information in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) The Central Government may, by rules prescribe—

478 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 478 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) the persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) to be registered with the

prescribed income-tax authority;

(cid:11)b) the nature of information and the manner in which such information

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a); and

(cid:11)c) the due diligence to be carried out by the persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for the purpose of identification of any crypto-(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)6) For the purposes of this section, the expression "crypto-asset" shall have

(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)111(cid:12)(cid:11)d(cid:12)(cid:17)

Annual information (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

510(cid:17) (cid:11)1) The prescribed income-tax authority or the person authorised by such authority, shall upload in the registered account of the assessee an annual information statement in such form and manner, within such time and along with such information, which is in the possession of an income-tax authority, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), "registered account" means the electronic filing account registered by the assessee in the web portal, as may be designated by the prescribed income-tax authority or (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

Furnishing of report in respect of international (cid:74)(cid:85)(cid:82)(cid:88)(cid:83)(cid:17)

511(cid:17) (cid:11)1) Every constituent entity resident in India, shall, if it is constituent of an international group, the parent entity of which is not resident in India, notify the prescribed income-tax authority in the form and manner, on or before such date, as may be prescribed,—

(cid:11)a) whether it is the alternate reporting entity of the international

group; or

(cid:11)b) the details of the parent entity or the alternate reporting entity, if any, of the international group, and the country or territory of which the said entities (cid:68)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) Every parent entity or the alternate reporting entity, resident in India, shall, for every reporting accounting year, in respect of the international group of which it is a constituent, furnish a report, to the prescribed income-tax authority within twelve months from the end of the said reporting accounting year, in such form and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) In sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4), the report in respect of an international group

shall include—

(cid:11)a) the aggregate information in respect of the amount of revenue, profit or loss before income-tax, amount of income-tax paid, amount of income-tax accrued, stated capital, accumulated earnings, number of employees and tangible assets not being cash or cash equivalents, with regard to each country or territory in which the group operates;

(cid:11)b) the details of each constituent entity of the group including the country or territory in which such constituent entity is incorporated or organised or established and the country or territory where it is resident;

(cid:11)c) the nature and details of the main business activity or activities of

each constituent entity; and

(cid:11)d) any other information, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)4) A constituent entity of an international group, resident in India, other than the entity referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), shall furnish the report referred to in the said sub-section, in respect of the international group for a reporting accounting year within the period, as may be prescribed, if the parent entity is resident of a country or territory,—

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:26)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 479

(cid:11)a) where the parent entity is not obligated to file the report of the nature

referred to in the said sub-section; or

(cid:11)b) with which India does not have an agreement providing for exchange

of the report of the nature referred to in the said sub-section; or

(cid:11)c) where there has been a systemic failure of the country or territory and such failure has been intimated by the prescribed income-tax authority to such (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)5) If there are more than one such constituent entities of the group, resident in India, the report as mentioned in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall be furnished by any one constituent entity, if—

(cid:11)a) the international group has designated such entity to furnish the report as

per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) on behalf of all the constituent entities resident in India; and

(cid:11)b) the information has been conveyed in writing on behalf of the group

to the prescribed income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)6) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5) shall not apply, if—

(cid:11)a) an alternate reporting entity of the international group has furnished a report of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), with the tax authority of the country or territory in which such entity is resident, on or before the date specified by that country or territory; and

(cid:11)b) the following conditions are satisfied:—

(cid:11)i) the said report is required to be furnished under any law in force

in the said country or territory;

(cid:11)ii) the said country or territory has entered into an agreement with

India providing for exchange of the said report;

(cid:11)iii) the prescribed income-tax authority has not conveyed any systemic failure in respect of the said country or territory to any constituent entity of the group that is resident in India;

(cid:11)iv) the said country or territory has been informed in writing by the constituent entity that it is the alternate reporting entity on behalf of the international group; and

(cid:11)v) the prescribed income-tax authority has been informed by the entity referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:11)4(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)5) as per sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)7) The prescribed income-tax authority may, for determining the accuracy of the report furnished by any reporting entity, issue notice in writing, requiring the entity to produce such information and document as specified in the notice within thirty days of the date of receipt of the notice and such period may be extended by (cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)8) The provisions of this section shall not apply to an international group for an accounting year, if the total consolidated group revenue, as per the consolidated financial statement for the accounting year preceding such accounting year, does (cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)

(cid:11)9) The provisions of this section shall be applied as per such guidelines and

subject to such conditions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)10) For the purposes this section,—

(cid:11)a) "accounting year" means,—

480 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 480 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)i) a tax year, in a case where the parent entity is resident in India; or

(cid:11)ii) an annual accounting period, with respect to which the parent entity of the international group prepares its financial statements under any law in force or the applicable accounting standards of the country or territory of which such entity is resident, in any other case;

(cid:11)b) "agreement" means a combination of all of the following

agreements:—

(cid:11)i) an agreement entered into under section 159(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2); and

(cid:11)ii) an agreement for exchange of the report referred to in

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and notified by the Central Government;

(cid:11)c) "alternate reporting entity" means any constituent entity of the international group that has been designated by such group, in the place of the parent entity, to furnish the report of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) in the country or territory in which the said constituent entity is resident on behalf of such group;

(cid:11)d) "constituent entity" means—

(cid:11)i) any separate entity of an international group that is included in the consolidated financial statement of the said group for financial reporting purposes, or may be so included for the said purpose, if the equity share of any entity of the international group were to be listed on a stock exchange;

(cid:11)ii) any such entity that is excluded from the consolidated financial statement of the international group solely on the basis of size or materiality; or

(cid:11)iii) any permanent establishment of any separate business entity of the international group included in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)i(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)ii), if such business unit prepares a separate financial statement for such permanent establishment for financial reporting, regulatory, tax reporting or internal management control purposes;

(cid:11)e) "group" includes a parent entity and all the entities in respect of which, for the reason of ownership or control, a consolidated financial statement for financial reporting purposes—

(cid:11)i) is required to be prepared under any law in force or the accounting standards of the country or territory of which the parent entity is resident; or

(cid:11)ii) would have been required to be prepared, had the equity shares of any of the enterprises were listed on a stock exchange in the country or territory of which the parent entity is resident;

(cid:11)f) "consolidated financial statement" means the financial statement of an international group in which the assets, liabilities, income, expenses and cash flows of the parent entity and the constituent entities are presented as those of a single economic entity;

(cid:11)g) "international group" means any group that includes—

(cid:11)i) two or more enterprises which are resident of different countries

or territories; or

(cid:11)ii) an enterprise, being a resident of one country or territory, which carries on any business through a permanent establishment in other countries or territories;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:27)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 481

(cid:11)h) "parent entity" means a constituent entity, of an international group holding, directly or indirectly, an interest in one or more of the other constituent entities of the international group, such that—

(cid:11)i) it is required to prepare a consolidated financial statement under any law in force or the accounting standards of the country or territory of which the entity is resident; or

(cid:11)ii) it would have been required to prepare a consolidated financial statement had the equity shares of any of the enterprises were listed on a stock exchange,

and, there is no other constituent entity of such group which, due to ownership of any interest, directly or indirectly, in the first mentioned constituent entity, is required to prepare a consolidated financial statement, under the circumstances referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)ii), that includes the separate financial statement of the first mentioned constituent entity;

(cid:11)i) "permanent establishment" shall have the meaning assigned to it in

section 173(cid:11)c);

(cid:11)j) "reporting accounting year" means the accounting year in respect of which the financial and operational results are required to be reflected in the report referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)5);

(cid:11)k) "reporting entity" means the constituent entity including the parent entity or the alternate reporting entity, that is required to furnish a report of the nature referred to in sub-se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2);

(cid:11)l) "systemic failure" with respect to a country or territory means that the country or territory has an agreement with India providing for exchange of report of the nature referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), but—

(cid:11)i) in violation of the said agreement, it has suspended automatic

exchange; or

(cid:11)ii) has persistently failed to automatically provide to India the report in its possession in respect of any international group having a (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Publication of information respecting assessees in (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17) 512(cid:17) (cid:11)1) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under this Act in respect of such assessees, it may publish such names and particulars in such manner as it (cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)2) No publication under this section shall be made for any penalty imposed under this Act, until the time for filing an appeal under section 356 or 357 has expired and no appeal has been filed, or if an appeal is filed, it has been (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:17)

(cid:11)3) The names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if, in (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:77)(cid:88)(cid:86)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:87)(cid:17)

513(cid:17) (cid:11)1) Any assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, (cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:87)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:85)(cid:17)

Appearance by registered valuer in certain (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:17) (cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall not apply, where the assessee is required to attend personally for examination on oath or affirmation under section 246(cid:17)

(cid:11)3) For the purposes of this section, the expression "registered valuer" means

(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:23)(cid:17)482 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 482 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Registration of valuers(cid:17)

514(cid:17) (cid:11)1) The Principal Chief Commissioner or Chief Commissioner, or the Principal Director General or Director General, shall maintain a register of valuers in which the names and addresses of persons registered under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall (cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)2) Any person, possessing such qualification for valuing such class of assets, as may be prescribed, may apply to the Principal Chief Commissioner or Chief Commissioner, or the Principal Director General or Director General, for getting registered as a valuer, in such form, verified in such manner and accompanied by such fee, as may be prescribed, along with a declaration stating that the applicant will––

(cid:11)a) conduct an impartial and true valuation of any asset required to be

valued;

(cid:11)b) furnish a valuation report in the prescribed form;

(cid:11)c) charge fees not exceeding the prescribed rate or rates; and

(cid:11)d) refrain from undertaking the valuation of any asset in which such

(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:17)

(cid:11)3) The valuation report prepared by a registered valuer for any asset shall be

in such form and verified in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

Appearance by authorised representative(cid:17)

515(cid:17) (cid:11)1) An assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal for any proceeding under this Act, may attend throu(cid:74)(cid:75)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)(cid:3)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall not apply where an assessee is required to attend personally for examination on oath or affirmation under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:25)(cid:17)(cid:3)

(cid:11)3) For the purposes of this section,––

(cid:11)a) "authorised representative" means a person authorised by the

assessee, in writing, to appear on his behalf, being—

(cid:11)i) a person related to or regularly employed by the assessee in any

manner; or

(cid:11)ii) any officer of a scheduled bank with which the assessee

maintains a current account or has other regular dealings; or

(cid:11)iii) any legal practitioner, who is entitled to practise in any civil

court in India; or

(cid:11)iv) an accountant; or

(cid:11)v) any person, who has passed any accountancy examination

recognised by the Board; or

(cid:11)vi) any person, who has acquired such educational qualifications,

as may be prescribed; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)vii) any person who, before the coming into force of the Income-tax Act, 1961 in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than as an employee or relative of that assessee; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)viii) any other person who was an authorised representative in (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:27)(cid:11)2(cid:12)(cid:11)vii) of the Income-tax Act, 1961;or

(cid:11)ix) any other person as may be prescribed;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:27)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 483

38 of 1949(cid:17)

(cid:11)b) "accountant" means a chartered accountant as defined in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)b) of the Chartered Accountants Act, 1949, who holds a valid (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:11)1) of that Act, but does not include [except for representing the assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:64)(cid:15)—

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(cid:11)i) in case of an assessee, being a company, a person who is not eligible for appointment as an auditor of the said company under sectio(cid:81)(cid:3)(cid:20)(cid:23)(cid:20)(cid:11)3) of the Companies Act, 2013; or

(cid:11)ii) in any other case,—

(cid:11)A) the assessee himself, or in the case of being a firm or association of persons or a Hindu undivided family, any partner of such firm or a member of such association or such Hindu undivided family;

(cid:11)B) for an assessee, being a registered non-profit organisation(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:24)(cid:11)h(cid:12)(cid:11)i(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)ii) or (cid:11)iii(cid:12) (cid:82)(cid:85)(cid:3)(cid:11)iv);

(cid:11)C) for any person other than the persons referred to in sub-(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)A(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)B), the person who is competent to verify the return under section 263 as per section 265;

(cid:11)D) any relative of any of the persons referred to in

sub-clause(cid:86)(cid:3)(cid:11)A(cid:12)(cid:15)(cid:3)(cid:11)B(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)C);

(cid:11)E) an officer or employee of the assessee;

(cid:11)F) an individual, who, is a partner, or who is in the

employment, of an officer or employee of the assessee;

(cid:11)G) an individual, who or his relative or partner—

(cid:11)I) is holding any security of, or interest in, the assessee and the face value of such security or interest held by his relative does not exceed (cid:3423)100000;

(cid:11)II) is indebted to the assessee, and such debt in case of

his relative does not exceed (cid:3423)100000;

(cid:11)III) has given a guarantee or provided security in connection with the indebtedness of a third person to the assessee and such relative gives a guarantee or provides security for an amount not exceeding (cid:3423)100000;

(cid:11)H) a person who, whether directly or indirectly, has business relationship with the assessee of such nature, as may be prescribed;

(cid:11)I) a person convicted by a court of an offence involving fraud and ten years has not elapsed from the date of such (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) No person,—

(cid:11)a) who has been dismissed or removed from Government service; or

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)b) who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, except a penalty imposed under section (cid:21)(cid:26)(cid:20)(cid:11)1(cid:12)(cid:11)ii(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:26)(cid:21)(cid:36)(cid:11)1(cid:12)(cid:11)d) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:25)(cid:24)(cid:11)1(cid:12)(cid:11)d) of this Act; or

(cid:11)c) who has become an insolvent; or

(cid:11)d) who has been convicted by a court for an offence involving fraud,484 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 484 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 shall be qualified to represent an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), for––

(cid:11)i(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a);

(cid:11)ii) such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b);

(cid:11)iii) the period during which the insolvency continues, in case of a person

(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c); and

(cid:11)iv) ten years from the date of conviction, in case of a person referred to

in clau(cid:86)(cid:72)(cid:3)(cid:11)d(cid:12)(cid:17)(cid:3)

(cid:11)5) If a person,—

(cid:11)a) who is a legal practitioner or an accountant, is found guilty of misconduct in his professional capacity by any authority authorised to institute disciplinary proceedings against him, the order passed by that authority shall affect his right to attend before an income-tax authority in the same manner as it affects his right to practise as a legal practitioner or accountant, as the case may be;

(cid:11)b) who is not a legal practitioner or an accountant, and is found guilty of misconduct in any income-tax proceedings by the prescribed income-tax authority, he may be directed by such authority that he shall henceforth be disqualified from representing an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)6) Every order or direction under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5(cid:12)(cid:11)b) shall be subject

to the following conditions:—

(cid:11)a) no such order or direction shall be made against any person unless

he has been given a reasonable opportunity of being heard;

(cid:11)b) any person against whom such an order or direction is made may, within one month of the said order or direction, appeal to the Board to have the order or direction cancelled; and

(cid:11)c) no such order or direction shall take effect until one month has passed from the making thereof, or, if an appeal has been filed, until the disposal of (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

(cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:21)(cid:21)(cid:17) 43 (cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)7(cid:12) (cid:36)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:71)(cid:76)(cid:86)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:11)3) of the Indian Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:21)(cid:21)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:27)(cid:11)5) of the Income-tax Act, 1961 shall be disqualified to represent an assessee under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)8) For the purposes of this section, the expression "relative", in relation to an

individual, means—

(cid:11)a) spouse of the individual;

(cid:11)b) brother or sister of the individual;

(cid:11)c) brother or sister of the spouse of the individual;

(cid:11)d) any lineal ascendant (cid:11)maternal or paternal) or descendant of the

individual;

(cid:11)e) any lineal ascendant (cid:11)maternal or paternal) or descendant of the

spouse of the individual;

(cid:11)f(cid:12) (cid:86)(cid:83)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)e);

(cid:11)g) any lineal descendant of a brother or sister of either the individual or

the spouse (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:17)

516(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85) refundable under this Act, shall be rounded off to the nearest multiple of (cid:3423)10 ignoring any part of a rupee consisting of paise and thereafter if such amount is not a multiple of ten, then—

Rounding off of amount of total income, or amount payable or refundable(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:27)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 485 (cid:11)a) such amount shall be increased to the next higher amount which is a

multiple of ten, if the last figure in that amount is five or more; or

(cid:11)b) such amount shall be reduced to the next lower amount which is a

multiple of ten, if the last figure is less than five,

and the amount so rounded off shall be deemed to be the total income of the assessee or the amount payable or refundable, as the case may be, (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

517(cid:17) (cid:36)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17) Receipt to be (cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:17)

(cid:44)(cid:81)(cid:71)(cid:72)(cid:80)(cid:81)(cid:76)(cid:87)(cid:92)(cid:17) 518(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:85)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)rsuance of this Act in respect of an income belonging to another person shall be indemnified for the (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:85)(cid:72)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Power to tender immunity from (cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 519(cid:17) (cid:11)1) The Central Government may, if it is of the opinion that with a view to obtaining the evidence of any person appearing to have been directly or indirectly concerned in or privy to the concealment of income or to the evasion of payment of tax on income it is necessary or expedient so to do, for reasons to be recorded in writing, tender to such person,—

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)a) immunity from prosecution for any offence under this Act or under the Bharatiya Nyaya Sanhita, 2023, or under any other Central Act in force; and

(cid:11)b) from imposition of any penalty under this Act on condition of his making a full and true disclosure of the whole circumstances relating to the (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:68)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:68)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

(cid:11)2) A tender of immunity made to, and accepted by, the person concerned, shall, to the extent to which the immunity extends, render him immune from prosecution for any offence in respect of which the tender was made, or from the (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) If it appears to the Central Government that any person to whom immunity

has been tendered under this section––

(cid:11)a) has not complied with the conditions on which the tender was made; or

(cid:11)b) is wilfully concealing anything; or

(cid:11)c) is giving false evidence,

the Central Government may record a finding to that effect, and thereupon the immunity shall be deemed to have been withdra(cid:90)(cid:81)(cid:17)

(cid:11)4) The person whose immunity has been withdrawn under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have been guilty in connection with the same matter and shall also become liable to imposition of any penalty under this (cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

520(cid:17) (cid:49)(cid:82)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:45)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:85)(cid:92) Cognizance of (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:21)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)

46 of 2023(cid:17)

521(cid:17) The provisions of the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 shall not apply to a person convicted (cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:72)(cid:76)(cid:74)(cid:75)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:74)(cid:72)(cid:17)

Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:17)486 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 486 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Return of (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) to be invalid on (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:86)(cid:17)

522(cid:17) (cid:49)(cid:82)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15) furnished or made or issued or taken, or purported to have been furnished or made or issued or taken, in pursuance of any of the provisions of this Act, shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding, if such return of income, assessment, notice, summons or other proceeding is in substance and effect in confor(cid:80)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Notice deemed to be valid in certain (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

523(cid:17) (cid:11)1) Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under this Act, which is required to be served upon him, has been duly served upon him in time as per the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(cid:11)a) not served upon him; or

(cid:11)b) not served upon him in time; or

(cid:11)c(cid:12) (cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)2) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall not apply where the assessee has

(cid:85)(cid:68)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Presumption as to assets, books (cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)

524(cid:17) (cid:11)1) Where any books of account, other documents, money, bullion, jewellery, virtual digital asset or other valuable article or thing or any information in electronic (cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:20)(cid:11)g) or on a computer system as defined (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:20)(cid:11)e) or any computer system containing the said information, is found in the possession or control of any person in the course of a search under section 247 or survey under section 253, it may, in any proceeding under this Act, be presumed—

(cid:11)a) that such books of account, other documents, money, bullion, jewellery, virtual digital asset or other valuable article or thing such information or computer system belong or belongs to such person;

(cid:11)b) that the contents of such books of account and other documents

or such information or computer system are true;

(cid:11)c) that the signature and every other part of such books of account and other documents, which purports to be in the handwriting of any particular person, or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in the handwriting of that person;

(cid:11)d) in the case of a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested; and

(cid:11)e) that exchange of such information in electronic form, or on such computer system purported to be exchanged between any parties, is exchanged (cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

(cid:11)2) Where any books of account, other documents or assets have been delivered to the requisitioning officer as per section 248, then, the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall apply as if such books of account, other documents or assets, which had been taken into custody from the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:11)a) (cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)c) of the said section, had been found in the possession or control of that (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:26)(cid:17)

525(cid:17) (cid:11)1) Irrespective of anything contained in this Act,—

Authorisation and assessment in case of search (cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)a) it shall not be necessary to issue an authorisation under section 247 or make a requisition under section 248 separately in the name of each person;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:27)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 487

(cid:11)b) where an authorisation under section 247 has been issued or requisition under section 248 has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)2) Irrespective of an authorisation issued under section 247 or a requisition made under section 248 mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Bar of suits in (cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:86)(cid:17) 526(cid:17) (cid:49)(cid:82)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92) proceeding taken or order made under this Act, and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Power to make (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) in relation to participation in business of prospecting for, (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) (cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:76)(cid:79)(cid:86)(cid:17) 527(cid:17) (cid:11)1) If the Central Government is satisfied that it is necessary or expedient in the public interest, it may, by notification, make an exemption, reduction in rate, or other modification of income-tax for any class of persons specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) or in regard to the whole or any part of the income of such class of persons or the status in which such class of persons or the members thereof are to be assessed on their income from the business referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2(cid:12)(cid:11)a), effective from tax year beg(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:17)

(cid:11)2) The persons referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be the following:—

(cid:11)a) persons with whom the Central Government has entered into agreements for the association or participation of that Government, or any person authorised by that Government in any business of prospecting for or extraction or production of mineral oils;

(cid:11)b) persons providing any services or facilities or supplying any ship, (cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:15)(cid:3) (cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:76)(cid:85)(cid:72)(cid:12)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) consisting of the prospecting for or extraction or production of mineral oils carried on by that Government, or any person specified by that Government by notification; and

(cid:11)c(cid:12) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)b(cid:12)(cid:17)

(cid:11)3) Every notification issued under this section shall be laid before each House

(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)4) For the purposes this section,—

(cid:11)a) "mineral oil" includes petroleum and natural gas;

(cid:11)b) "status" means the category of person as defined in section 2(77)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:17)

Power of Central Government or Board to condone delays in (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17) 528(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71) to be obtained before a specified date under this Act, it shall be open to the Central Government or the Board to condone, for sufficient cause, any delay in obtaining (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17)

Power to withdraw (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17) 529(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)-tax authority, has the power to grant any approval under any provision of this Act to any assessee, the Central Government or the Board or such income-tax authority may, withdraw such approval at any time after recording the reasons therefor, even if such provision does not specifically allow for its withdrawal, after giving such assessee a (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)488 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 488 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Act to have effect pending legislative provision for (cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)

530(cid:17) (cid:44)(cid:73)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:92)(cid:72)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68) Central Act for the charging of income-tax for that tax year, this Act shall nevertheless have effect until such provision is so made, as if the provision in force in the preceding tax year or the provision proposed in the Bill then before (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:73)(cid:68)(cid:89)(cid:82)(cid:88)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:15)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) 531(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82) do may, by general or special order, rescind an exemption, reduction in rate or other modification in respect of income-tax or super-tax in favour of any assessee or class of assessees or in regard to the whole or any part of the income of any assessee or class of assessees, made as per the provisions of section 294A of the Income-tax Act, (cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, (cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

Power to frame s(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:86)(cid:17)

532(cid:17) (cid:11)1) The Central Government may, by notification, make a scheme for any of the purposes of this Act, so as to impart greater efficiency, transparency and accountability by—

(cid:11)a) eliminating the interface with the assessee or any other person to

the extent technologically feasible;

(cid:11)b) optimising utilisation of the resources through economies of scale

(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The Central Government may, for the purposes of giving effect to the scheme made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)3) Where a scheme has been notified under the provisions of the Income-tax Act, 1961 with a view to eliminating the interface with the assessee or any other person, the Central Government may, by notification, amend or modify the said scheme as per the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), and the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)

(cid:11)4) Every notification issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)3) shall, as soon

as may be after the notification is issued, be laid before each Hou(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

533(cid:17) (cid:11)1) The Board may, subject to the control of the Central Government, by

Power to make (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) In particular, and without prejudice to the generality of the foregoing

power, such rules may provide for all or any of the following matters:—

(cid:11)a) the ascertainment and determination of any class of income;

(cid:11)b) the manner in which and the procedure by which the income shall be

arrived at in the case of—

(cid:11)i) income derived in part from agriculture and in part from

business;

(cid:11)ii) persons residing outside India;

(cid:11)iii) operations carried out in India by a non-resident;

(cid:11)iv) transactions or activities of a non-resident;

(cid:11)v) an individual who is liable to be assessed under

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:28)(cid:11)3(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)4);

(cid:11)c) the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:27)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 489

(cid:11)d) the percentage on the written down value which may be allowed as

depreciation for buildings, machinery, plant or furniture;

(cid:11)e) the matters specified in section 62;

(cid:11)f) the conditions or limitations subject to which any payment of rent

made by an assessee shall be deducted under section 134;

(cid:11)g) the matters specified in Chapter XI;

(cid:11)h) the time within which any person may apply for the allotment of a Permanent Account Number, the form and the manner in which such application may be made and the particulars which such application shall contain and the transactions with respect to which Permanent Account Number shall be quoted on documents relating to such transactions under section 262;

(cid:11)i) the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return but shall be produced before (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)2(cid:12)(cid:11)a);

(cid:11)j) the class or classes of persons who shall be required to furnish the return of income in electronic form; the form and the manner of furnishing the said return in electronic form; documents, statements, receipts, certificates or reports which shall not be furnished with the return in electronic form and the computer resource or electronic record to which such return may be (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)2(cid:12)(cid:11)a);

(cid:11)k) the cases, the nature and value of assets, the limits and heads of expenditure and the outgoings, which are required to be prescribed under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:22)(cid:11)2(cid:12)(cid:11)b);

(cid:11)l) the form of the report of audit or inventory valuation and the

(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:27)(cid:11)5);

(cid:11)m) remuneration of Chairperson and members of the Approving Panel (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:23)(cid:11)21) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:23)(cid:11)24);

(cid:11)n) the form and manner in which the information relating to payment of

any sum may be furnished under sect(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)d);

(cid:11)o) the authority to be prescribed for any of the purposes of this Act;

(cid:11)p) the procedure for giving effect to any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation entered into by the Central Government under this Act;

(cid:11)q) the procedure for granting of relief or deduction, of any income-tax paid in any country or specified territory outside India, under section 159 or 160, against the income-tax payable under this Act;

(cid:11)r) the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied in respect of any application or claim;

(cid:11)s) the manner in which any document required to be filed under this Act

may be verified;

(cid:11)t) the procedure to be followed on applications for refunds;

490 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 490 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)u) the procedure for calculating interest payable by assessees or by the Government to assessees under this Act, including the rounding off of periods when a fraction of a month is involved, and specifying the circumstances under which and the extent to which petty amounts of interest payable by assessees may be ignored;

(cid:11)v) the regulation of any matter for which provision is made in

section 420;

(cid:11)w) the form and manner in which any appeal or cross-objection may be filed under this Act, the fee payable in respect thereof and the manner in which (cid:76)(cid:81)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:27)(cid:11)3(cid:12)(cid:11)b) may be served;

(cid:11)x) the circumstances, conditions and the manner in which, the Joint (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:11)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:12)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:3) (cid:68)(cid:81)(cid:3) appellant to produce evidence which he did not produce or which he was not allowed to produce before the Assessing Officer;

(cid:11)y) the form in which the statement under section 507 shall be delivered

to the Assessing Officer;

(cid:11)z) the maintenance of a register of persons other than legal practitioners or accountants practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:24)(cid:11)5);

(cid:11)za) the issue of certificate verifying the payment of tax by

assessees;

(cid:11)zb(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) In cases falling under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2)(cid:11)b), where the income liable to tax cannot be definitely ascertained, or can be ascertained only with an amount of trouble and expense to the assessee, which is unreasonable, the rules made under this section may—

(cid:11)a) prescribe methods by which an estimate of such income may be

made; and

(cid:11)b) in cases of income derived in part from agriculture and in part from business, specify the proportion of the income which shall be deemed to be income liable to tax,

and an assessment based on such estimate or proportion shall be deemed to be duly made as per (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)4) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) expressly or by necessary implication), no retrospective effect shall be given to any (cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:86)(cid:17)

534(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)––

Laying before (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)a) every rule made under this Act;

(cid:11)b) rules of procedure framed by the Appellate Tribunal under

section 364; or

(cid:11)c(cid:12) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:21)(cid:25)(cid:22)(cid:11)3) and 264 and

Chapter XIII-G,(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:28)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 491 to be laid, as soon as may be after it is made or issued, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in such rule, or notification or both Houses agree that the rule, should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Removal of (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17) 535(cid:17) (cid:11)1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to it to be necessary or expedient for the purpose of removi(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)2) In particular, and without prejudice to the generality of the foregoing power, any order referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may provide for the adaptations or modifications subject to which the Income-tax Act, 1961 shall apply in relation to the assessments for (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:22)(cid:20)(cid:86)(cid:87)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:25)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)3) No order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be made after the expiration of three

(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:25)(cid:17)(cid:3)

(cid:11)4) Every order made under this section shall be laid, as soon as may be, after

(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

536(cid:17) (cid:11)1) The Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)

Repeal and (cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17) (cid:11)2) Irrespective of the repeal of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

as the repealed Income-tax Act), and subject to sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3)—

(cid:11)a) nothing shall affect the previous operation of the repealed Income-

tax Act and orders or anything duly done or suffered thereunder; or

(cid:11)b) nothing shall affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Income-tax Act or orders under such repealed Act;

(cid:11)c) the provisions of the repealed Income-tax Act shall continue to apply to any proceeding pending on the date of commencement of this Act and to any proceedings initiated on after the 1st April, 2026 (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) assessment, re-assessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceedings shall be carried out as per the procedure specified in the repealed Income-tax Act;

(cid:11)d) any proceeding for the imposition of a penalty in respect of any tax year beginning before the 1st April, 2026, may be initiated and any such penalty may be imposed under the repealed Income-tax Act, as if this Act had not been enacted;

(cid:11)e) any proceeding pending on the commencement of this Act before any income-tax authority or any other authority constituted under the repealed Income-tax Act, Appellate Tribunal, or any court, by way of application, appeal, reference or revision or by any other means, shall be continued and disposed of as if this Act had not been enacted;

(cid:11)f) any election or declaration made, or option exercised, by an assessee under any provision of the repealed Income-tax Act and in force immediately before the commencement of this Act shall be deemed to have been an election or declaration made, or option exercised, under the corresponding provision of this Act;

492 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 492 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)g) where in respect of any proceeding relating to any tax year beginning

before the 1st April, 2026,—

(cid:11)i) a refund falls due after commencement of this Act; or

(cid:11)ii) default is made after such commencement in the payment of

any sum due under such proceeding,

the provisions of this Act, relating to interest payable by the Central Government on refunds and interest payable by the assessee for default, shall apply for the period after the commencement of this Act;

(cid:11)h) where any deduction has been allowed or any amount has not been included in the total income of any person, subject to fulfilment of certain conditions for any tax year beginning before the 1st April, 2026, and in case of violation of such conditions in any tax year beginning on or after 1st (cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:25)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:11)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) not included) was required to be included in the total income of such subsequent tax year under the repealed Income-tax Act if it had not been so repealed, then such sum shall be—

(cid:11)i) deemed to be the income of the tax year in which the violation

takes place; and

(cid:11)ii) included in the total income of the said person under the same head of income as it would have been included under the repealed Income-tax Act;

(cid:11)i) any sum payable under the repealed Income-tax Act may be recovered under this Act without prejudice to any action already taken for the recovery of such sum under repealed Income-tax Act;

(cid:11)j) any agreement entered into, appointment made, approval given, recognition granted, circular, direction, instruction, notification, order or rule or any scheme framed therein issued under any provision of the repealed Income-tax Act shall, so far as it is not inconsistent with the corresponding provisions of this Act, be deemed to have been entered into, made, granted, given or issued under the corresponding provision of this Act and shall continue in force accordingly;

(cid:11)k) where the period provided for any application, appeal, reference or revision under the repealed Income-tax Act had expired on or before the commencement of this Act, nothing in this Act shall be construed as enabling any such application, appeal, reference or revision to be made under this Act by reason only of the fact that a longer period therefor is prescribed or provision is made for extension of time in suitable cases by the appropriate authority;

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)l) any amount of credit, in respect of tax paid, allowable to be carried forward in the case of an assessee, under the provisions of section 115 JAA or 115JD of the repealed Income-tax Act for the tax year beginning before the 1st April 2026, had the Income-tax Act, 1961 not been repealed,—

(cid:11)i) shall be deemed to be the amount eligible for credit under

corresponding provision of this Act in the case of said assessee; and

(cid:11)ii) credit for the tax paid under the repealed Income-tax Act shall be allowed under this Act for the period for which it would have been allowed under the repealed Income-tax Act if the assessee otherwise continues to satisfy the conditions as specified in the corresponding provisions of this Act in such tax years;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:28)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 493

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)m) any amount of loss under the source or head of income specified in column B of the Table given below and referred to in the section of the repealed Income-tax Act specified in column C of the said Table, brought forward for the tax year beginning before the 1st April, 2026 had the Income-tax Act, 1961 not been repealed, shall be set off and carried forward against the income computed under this Act, in the manner provided in the respective section of the repealed Income-tax Act specified in column C of the said table, for the tax years beginning on or after the 1st April, 2026:

Table

6O 1R Source or head of income under the repealed Income-tax Act Section of the repealed Income-tax Act
A B C
 Income from house property 71B
 Profits and gains of business or profession 72
 Speculation business 73
 Specified Business 73A
 Activity of owning and maintaining race horses 74A

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(cid:11)n) any amount of loss under the head capital gains, whether related to a long-term capital asset or a short term capital asset, referred to in section 74 of the repealed Income-tax Act, brought forward from the tax year beginning before the 1st April, 2026 had the Income-tax Act, 1961 not been repealed, shall be carried forward and set off, in accordance with the manner provided in the repealed Income-tax Act, against the income under the head "Capital gains" computed under this Act for any tax year beginning on or after the 1st April, 2026 upto eight financial years immediately succeeding the financial year in which such loss was first computed under the repealed Income-tax Act;

(cid:11)o) any set off of loss or allowance for depreciation made in any tax year beginning before the 1st April, 2026 in the hands of the amalgamated company, successor company or the successor limited liability partnership, in accordance with the provisions of section 72A of the repealed Income-tax Act, shall be deemed to be the income of the amalgamated company, successor company or the successor limited liability partnership, as the case may be, chargeable to tax under this Act for the year in which any of the conditions specified in that section are not complied with;

(cid:11)p) any set off of accumulated loss or unabsorbed depreciation allowed in any tax year beginning before the 1st April, 2026 to the successor co-operative bank, in accordance with the provisions of section 72AB of the repealed Income-tax Act, shall be deemed to be the income of the successor co-operative bank chargeable to tax under this Act for the year in which any of the conditions specified in that section are not complied with;

(cid:11)q) any amount of profits or gains arising out of transfer of capital asset not charged under the head capital gains by virtue of the provisions contained in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:11)iv(cid:12)(cid:15)(cid:3)(cid:11)v(cid:12)(cid:15)(cid:3)(cid:11)xiii(cid:12)(cid:15)(cid:3)(cid:11)xiiib(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)xiv) of the repealed Income-tax Act in any tax year beginning before the 1st April, 2026 shall be deemed to be the income chargeable under the head "Capital gains" under this Act, for the tax year––

(cid:11)A) in which the transfer took place if any of the conditions laid down in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:26)(cid:36)(cid:11)1(cid:12)(cid:11)i(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)ii) of the repealed Income-tax Act are satisfied; or

(cid:11)B(cid:12) (cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:71)(cid:82)(cid:90)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:11)xiii(cid:12)(cid:15)(cid:3)(cid:11)xiiib)

(cid:82)(cid:85)(cid:3)(cid:11)xiv) of the repealed Income-tax Act are not complied with,

as the case may be;

494 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 494 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) (cid:11)r) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:22)(cid:24)(cid:11)4) of the repealed Income-tax Act, is to be carried forward to tax year beginning on the 1st April, 2026, had the Income-tax Act, 1961 not been repealed, then, the allowance or part thereof shall be added to the amount of capital allowances referred to corresponding provisions of this Act for the tax year beginning on the 1st April, 2026 and deemed to be part of that allowance, or if there is no such allowance for that tax year, be deemed to be allowance for that tax year;

(cid:11)s) the deduction referred to in section 35ABA, 35ABB, 35D, 35DD, (cid:22)(cid:24)(cid:39)(cid:39)(cid:36)(cid:15)(cid:3) (cid:22)(cid:24)(cid:40)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:25)(cid:11)1(cid:12)(cid:11)ix) of the repealed Income-tax Act, shall, on fulfilment of the conditions mentioned in the said provisions, continue to be allowed under this Act for tax year beginning on or after the 1st April, 2026 had the Income-tax Act, 1961 not been repealed and such deduction shall be added to the amount of deferred revenue expenditure allowance referred to corresponding provisions of this Act for the tax year beginning on or after the 1st April, 2026 and deemed to be part of that allowance, or if there is no such allowance for a tax year, be deemed to be that allowance for that tax year;

(cid:11)t) credit balance in the provision for bad and doubtful debts account (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:11)1(cid:12)(cid:11)viia) of the repealed Income-tax Act standing on the last day of the tax year beginning on 1st April, 2025 shall be added to the amount credited to the provision for bad and doubtful debts accounts referred to in the corresponding provisions of this Act for the tax year beginning on the 1st April, 2026 and deemed to be part of amount credited to the provision for bad and doubtful debts accounts, or if there is no such amount credited for that tax year, be deemed to be amount credited for that tax year;

(cid:11)u) any scheme which has been notified under the provisions of the repealed Income-tax Act with a view to eliminating the interface with the assessee or any other person, the said scheme shall be deemed to have been made—

(cid:11)i) under the corresponding provisions of this Act; or

(cid:11)ii) under section 532 where there is no such corresponding

provision,

and shall continue in force accordingly; and

(cid:11)v) where a search has been initiated under section 132 or requisition is made under section 132A prior to the commencement of this Act, the provisions of repealed Income-tax Act, shall continue to apply to any proceedings connected in respect of such search or requisition, as the case may (cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:11)3) Where any reference is made in this Act to any tax year commencing on

(cid:87)(cid:75)(cid:72)(cid:3) 1(cid:86)(cid:87)(cid:3) (cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3) 2025 or to any earlier tax year, the same shall be construed (cid:3)(cid:3)(cid:3) as(cid:3)a reference to the corresponding previous year under (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:16)(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:28)(cid:26)(cid:17) (cid:11)4)(cid:3) Without prejudice to the provisions of sub-section (cid:11)2), the provisions of(cid:3) section 6 of the General Clauses Act, 1897 shall apply with regard to the effect(cid:3)of (cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

6HF@ 7+(*$=(77(2),1',$(;75$25',1$5< No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 495 

SCHEDULE I

[See (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)12(cid:12)(cid:64)

CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA(cid:17)

1(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)12), means a fund established or incorporated or registered outside India, which collects funds from its members for investing it for their benefit and fulfils the following conditions:––

(cid:11)a) the fund is not a person resident in India;

(cid:11)b) the fund is––

(cid:11)i) a resident of a country or a specified territory with which an agreement referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:28)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)2) has been entered into; or

(cid:11)ii) established or incorporated or registered in a country or a

specified territory as notified in this behalf;

(cid:11)c) the aggregate participation or investment in the fund, directly, by persons resident in India does not exceed 5% of the corpus of the fund as on the 1st April and the 1st October of the tax year, subject to the conditions that—

(cid:11)i) for the purposes of calculation of such aggregate participation or investment in the fund, any contribution made by the eligible fund manager during the first three years of operation of the fund, not exceeding twenty-five crore rupees, shall not be taken into account;

(cid:11)ii) where the aforesaid aggregate participation or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax year, the condition mentioned in this clause shall be deemed to be satisfied, if it is satisfied within four months of the 1st April or the 1st October of such tax year;

(cid:11)d) the fund and its activities are subject to applicable investor protection regulations in the country or specified territory where such fund is established or incorporated or is a resident;

(cid:11)e) the fund has a minimum of twenty-five members who are, directly or

indirectly, not connected persons;

(cid:11)f) any member of the fund along with connected persons shall not have

any participation interest, directly or indirectly, in the fund exceeding 10%;

(cid:11)g) the aggregate participation interest, directly or indirectly, of ten or less members along with their connected persons in the fund, shall be less than 50%;

(cid:11)h) the fund shall not invest more than 25% of its corpus in any entity;

(cid:11)i) the fund shall not make any investment in its associate entity;

(cid:11)j) the monthly average of the corpus of the fund shall not be less than

one hundred crore rupees subject to the following:––

(cid:11)i) if the fund has been established or incorporated in the tax year, then corpus of fund shall not be less than one hundred crore rupees at the end of twelve months from the last day of the month of its establishment or incorporation; and

495496 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 496 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) this clause shall not apply to a fund which has been wound up

in the tax year;

(cid:11)k) the fund shall not carry on or control and manage, directly or

indirectly, any business in India;

(cid:11)l) the fund is neither engaged in any activity which constitutes a business connection in India nor has any person acting on its behalf whose activities constitute a business connection in India other than the activities undertaken by the eligible fund manager on its behalf;

(cid:11)m) the remuneration paid by the fund to an eligible fund manager in respect of fund management activity undertaken by him on its behalf is not less than the amount calculated in such manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)1(cid:12)(cid:11)e(cid:12)(cid:15)(cid:3)(cid:11)f(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)g) shall not apply, in case of—

(cid:11)a) an investment fund set up by the Government or the Central Bank of

a foreign State or a sovereign fund; or

(cid:11)b) such other fund as the Central Government may, by notification,

(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)3) The eligible fund m(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:28)(cid:11)12), in respect of an eligible investment fund, means any person who is engaged in the activity of fund management and fulfils the following conditions:––

(cid:11)a) the person is not an employee of the eligible investment fund or a

connected person of the fund;

(cid:11)b) the person is registered as a fund manager or an investment advisor

in accordance with the regulations as specified;

(cid:11)c) the person is acting in the ordinary course of his business as a fund

manager;

(cid:11)d) the person along with his connected persons shall not be entitled, directly or indirectly, to more than 20% of the profits accruing or arising to the eligible investment fund from the transactions carried out by the fund (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:17)

(cid:11)4) Every eligible investment fund shall, in respect of its activities in a tax

year, furnish within ninety days from the end of the tax year, a statement in the prescribed form to the prescribed income-tax authority containing information relating to the fulfilment of the conditions specified in this Schedule, and also provide such other relevant information or documents, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)5) The provisions of this Schedule shall apply as per such guidelines and in

such manner as the Board may p(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

(cid:11)6) The Central Government may, by notification, specify that any one or more of the conditions specified in sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3) shall not apply or shall apply with such modifications, as specified in case of an eligible investment fund and its eligible fund manager, if––

(cid:11)i) the eligible fund manager is located in an International Financial

Services Centre; and

(cid:11)ii(cid:12)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:22)(cid:20)(cid:86)(cid:87)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:21)(cid:19)(cid:22)(cid:19)(cid:17)

2. In this Schedule,—

(cid:11)a) "associate" means an entity in which a director or a trustee or a partner or a member or a fund manager of the investment fund, or a director or a trustee or a partner or a member of the fund manager of such fund, holds, either individually or collectively, share or interest, being more than 15% of its share capital or interest, as the case may be;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:28)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 497

(cid:11)b) "connected person" shall have the meaning assigned to it in

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:23)(cid:11)5);

(cid:11)c) "corpus" means the total amount of funds raised for the purpose of

investment by the eligible investment fund as on a particular date;

(cid:11)d) "entity" means any entity in which an eligible investment fund makes

an investment; and

(cid:11)e) "specified regulations" means the Securities and Exchange Board of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:51)(cid:82)(cid:85)(cid:87)(cid:73)(cid:82)(cid:79)(cid:76)(cid:82)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)2020 or the Securities and Exchange (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:36)(cid:71)(cid:89)(cid:76)(cid:86)(cid:72)(cid:85)(cid:86)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:22)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) regulations made under the Securities and Exchange Board of India Act, 1992 (cid:11)15 of 1992)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:17)

498 THE GAZETTE OF INDIA EXTRAORDINARY 498 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 [Part II—

SCHEDULE II

(cid:11)See section 11)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME

In computing the total income of a person for a tax year, the income mentioned in column B of the Table below shall not be included, subject to fulfilment of the conditions mentioned in column C of the said Table, and the expressions used in columns B and C of the said Table, shall have the meaning respectively assigned to them in (cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:82)(cid:87)(cid:72)(cid:86)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Table

6O 1R Income not to be included in total income Conditions
A B C
 Agricultural income Nil.
 Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy a) The insurance policies, issued during the period mentioned in column B of the table below, except where such sum is received on the death of a person, under a life Insurance policy issued by, shall fulfil the conditions mentioned in column C thereof:
Sl No Period of issue of insurance policy Conditions
A B C
 1st April, 2003 to 31st March, 2012 Premium to sum assured ratio is ” 20%
 1st April, 2012 to 31st March, 2013 Premium to sum assured ratio is ” 10%
 1st April, 2013 to 31st January, 2021 Premium to sum assured ratio is ” 15% for special policy; and ” 10% for other policies
 1st February, 2021 to 31st March, 2023 Unit linked insurance policy:— A) premium to sum assured ratio is ” 15% for special policy; and ” 10% for other policies; and

498(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:23)(cid:28)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 499

A B C
b) the conditions of aggregate premium of ൟ 250000 and ൟ PHQWLRQHGLQFODXVH a) shall not apply to any sum received under a life Insurance policy issued on or after the 1st April, 2025, by the international Financial Services Centre InVXUDQFH2IILFH c) the following sums shall not be eligible for exclusion from total income:–– i) any sum received under section 127 4); and ii) any sum received under a Keyman insurance SROLF\ Note—For removal of difficulties, the Board may issue guidelines with the previous approval of the Central Government, which shall be binding on the income-tax authorities and the assessee and every guideline issued by the Board under this clause shall be laid before each +RXVHRI3DUOLDPHQW A B C
B) aggregate of premium for all such SROLFLHV LQDny of the tax years during the term of all of such policies) is ” ൟ  Other than unit linked insurance policy:— Premium to sum assured ratio is ” 15% for special policy; and ” 10% for other policies
 On or after the 1st April, 2023 Unit linked insurance policy:— a) premium to sum assured ratio is ” 15% for special policy; and ” 10% for other policies; and b) aggregate of premium IRU DOO VXFK SROLFLHV LQ any of the tax years during the term of all of such policies) ” ൟ  Other than Unit linked insurance policy:— i) premium to sum assured 15% for special ratio is ” policy; and ” 10% for other policies; and ii) aggregate of premium IRUDOOVXFKSROLFLHV LQDny of the tax years during the term of all of such policies) is ” ൟ 5,00,000
A B C
 Any payment from a provident fund to which the Provident Funds Act, 1925  RI   DSSOLHV RU IURP any other provident fund set up by the Central Government and QRWLILHGE\LWLQWKLVEHKDOI a) The income by way of interest accrued during the tax year shall not be eligible for exclusion from total income where,–– i) it is attributable to the contribution LQFOXGLQJDJJUHJDWHWKereof) made by that person on or after the 1st April, 2021; ii) such contribution exceeds–– A ൟ 5,00,000 in a tax year in such fund where no contribution is made by the employer of such person; B ൟ 2,50,000 in other cases; and b) the amount of income not to be excluded from WRWDO LQFRPH DV UHIHUUHG WR LQ FODXVH a) shall be computed in such manner, as may be SUHVFULEHG
 The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Schedule XI a) The income by way of interest accrued during the tax year shall not be eligible for exclusion from total income where,–– i LW LV DWWULEXWDEOH WR FRQWULEXWLRQ LQFOXGLQJ aggregate thereof) made by that person on or after the 1st April, 2021; and ii) such contribution exceeds–– A ൟLQDILQDQFLDO\HDULQVXFKfund where no contribution is made by the employer of such person; or B ൟLQRWKHUFDVHVDQG b) the amount of income not to be excluded from WRWDO LQFRPH DV UHIHUUHG WR LQ FODXVH a) shall be computed in such manner as may be SUHVFULEHG
 Any payment from any account opened as per the Sukanya Samriddhi Account Scheme, 2019 made under the Government Savings Promotion Act, 1873 RI  Nil
 Any payment from the National Pension System Trust a) Such payment is on closure of account of the assessee or on his opting out of the pension scheme referred to in section 124; and b) the said payment does not exceed 60% of the total amount payable at the time of such closure or his opting RXWRIWKHVFKHPH
 Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee Nil.
 Any payment from an approved superannuation fund Such payment is made— a) on the death of a beneficiary; b) to an employee in lieu of or in commutation of an annuity on his retirement at or after a specified age or on his becoming incapacitated prior to such retirement; c) by way of refund of contributions on the death of a beneficiary; d) by way of refund of contributions to an employee on his leaving the service in connection with which the fund is established otherwise than by retirement at or after a specified age or on his becoming incapacitated prior to such retirement, to the extent to which such payment does not exceed the contributions made prior to the commencement of this Act and any interest thereon; or e) by way of transfer to the account of the employee under a pension scheme referred to in section 124 and notified by the Central Government LQWKLVEHKDOI
 Scholarships Such scholarship is granted to meet the cost of education
 Any payment made, whether in cash or in kind for any award or reward Such payment is made–– a) in pursuance of any award instituted in the public interest by the Central Government or any State Government or instituted by any other body and approved by the Central Government in this behalf; or b) as a reward by the Central Government or any State Government for such purposes as may be approved by the Central Government in this behalf in SXEOLFLQWHUHVW
 Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits Such certificates and deposits are notified by the Central Government, subject to such conditions and OLPLWVDVVSHFLILHGWKHUHLQ
 Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government Nil
 Interest on bonds issued by a local authority or by a State Pooled Finance Entity As specified by the Central Government, by notifiFDWLRQ
 Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the 8QLW 7UXVW RI ,QGLD 7UDQVIHU of Undertaking and Repeal) Act, 2002 RI  The transfer of such asset takes place on or after the 1st ApriO
15 Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme; D VXFK SD\PHQW UHFHLYHG DW WKH WLPH RI KLV superannuation or voluntary retirement or retirement under UXOH j) of the Fundamental Rules ZKLFKLVQRW treated as penalty under the Central Civil Services &ODVVLILFDWLRQ&RQWURODQG$SSHDO 5XOHV  and E WKH VDLG SD\PHQW GRHV QRW H[FHHG 60% of the Individual corpus, as defined in notification number FX-1/3/2024-PR of the Department of Financial Services, dated the 24th January, 2025;
 Any sum received as "lump sum amount" from the National Pension System Trust by an assessee being a subscriber to the 8QLILHG3HQVLRQ6FKHPH The said "lump sum amount" is as per clause (vi) of Para 2, of the Notification number);-1/3/2024-PR of the Department of Financial Services, dated the 24th -DQXDU\
 Any income covered under VHFWLRQ  15 iii  RU 15 iv c), 15 iv d  15 iv e  15 iv) f  15 iv  g RU 15 iv  h) or 36) of the Income-tax Act, 1961,  RI   subject to the FRQGLWLRQVDVSURYLGHGWKHUHLQ Nil
500 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 500 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:19)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 501 502 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 502 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)a) "actual capital sum assured" shall have the meaning assigned to it in paragraph 2(2) of Schedule XV;

(cid:11)b) "International Financial Services Centre Insurance Office" shall have the same (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:11)1(cid:12)(cid:11)k) of the International Financial Services Centre (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:53)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:37)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:12)(cid:3) Regulations, 2021, made under the International Financial (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:3)(cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12)

(cid:11)c) "Keyman insurance policy" means a life insurance policy––

(cid:11)i) taken by a person on the life of another person;

(cid:11)ii) such person is or was the employee of the first-mentioned person or is or was connected in any manner with the business of the first-mentioned person; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:19)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 503 (cid:11)iii) includes such policy which has been assigned to a person at any time during the term of the policy, with or without any consideration;

(cid:11)d) "premium to sum assured ratio" shall mean the highest percentage of annual premium payable to the actual capital sum assured, during the term of the policy;

(cid:11)e) "special policy" means any policy issued on life of any person, who is—

(cid:11)i) a person with disability or a person with severe disability as referred to in section 154; or

(cid:11)ii) suffering from disease or ailment as specified in the rules made under section 128(cid:17)

(cid:11)f) "United Linked Insurance Policy" means a unit linked life insurance policy,––

(cid:11)i) which has components of both investment and insurance; and

(cid:11)ii) (cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:81)(cid:78)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:88)(cid:81)(cid:76)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:11)(cid:72)(cid:72)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92) (cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:47)(cid:76)(cid:81)(cid:78)(cid:72)(cid:71)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:51)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) 2019 made under the Insurance Regulatory and Development Authority Ac(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:11)(cid:23)(cid:20)(cid:3) of 1999);

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:21)(cid:29)(cid:3) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:15) the expression "Agniveer Corpus Fund" and "Agnipath Scheme" shall have the meanings respectively assigned to them in section 125.

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3) (cid:22)(cid:29)(cid:3) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:20)(cid:20)(cid:15) the expression "interest" includes hedging (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:73)(cid:79)(cid:88)(cid:70)(cid:87)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:23)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:22), the expression "State Pooled Finance Entity" means such entity which is set up as per the guidelines for the Pooled Finance Development (cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:56)(cid:85)(cid:69)(cid:68)(cid:81)(cid:3)(cid:36)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:17)504 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 504 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE III

(cid:11)See section 11)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

In computing the total income of a tax year of any eligible person mentioned in column C of the Table below, the income mentioned in column B of the said Table shall not be included, subject to the conditions mentioned in column D of the said Table, and the expressions used in columns B to D therein shall have the meanings respectively assigned to them in (cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:82)(cid:87)(cid:72)(cid:86)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Table

6O 1R Income not to be included in total income Eligible persons Conditions
A B C D
 Any sum received by a member from Hindu undivided family An individual who is a member of a Hindu undivided family a) Such sum is not covered under the provisions of section  3 DQG 4); and b) such sum has been paid out of–– i) the income of the family; or of the estate ii) the income belonging to the family, in the case of any impartible estate
 Any sum received by a partner towards his share in the total income of the firm A person who is a partner of a firm separately assessed as such The sum received as share in profit is as per the profit-sharing ratio provided LQWKHSDUWQHUVKLSGHHG
 Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster Any individual or his legal heir No deduction of this amount was allowed earlier under this Act on account of any loss or damage caused by such disaster to such individual or KLVOHJDOKHLU
 Any payment from the National Pension System Trust under the pension scheme referred to in section 124 i) Any employee; or ii) an assessee, being the guardian or parent of a minor a) Such payment is on partial withdrawal made out of his account or the account of the minor, as the case may be, as per the terms and conditions specified under the Pension Fund Regulatory and Development Authority $FW   RI   DQG WKH regulations made thereunder; and b) exclusion shall not exceed 25% of the amount of contributions made by KLP
 Daily allowance received Any person by reason of his membership of Parliament or of any State Legislature or of any Committee thereof Nil

504(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:19)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 505

A B C D
 Any allowance received Any person by reason of his membership of Parliament under the Members of Parliament &RQVWLWXHQF\ Allowance) Rules, 1986 made under the Salary, Allowances and Pension of Members of Parliament Act,  RI  Nil
 Any constituency allowance received Any person by reason of his membership of any State Legislature under any State Act or rules made WKHUHXQGHU Nil
 The value of any travel concession or assistance Any individual a) Such sum is received by, or due to, such individual— i) from his employer for himself and his family, in connection with his proceeding on leave to any place in India; ii) from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service; b) such sum is subject to such conditions as may be prescribed LQFOXGLQJ FRQGLWLRQV DV WR QXPEHU RI journeys and the amount which shall be exempt per head); c) the conGLWLRQVLQFODXVH b) shall have regard to the travel concession or assistance granted to the employees of the Central Government; and d) the sum not included in the total income shall in no case exceed the amount of expenses actually incurred for the purSRVHRIVXFKWUDYHO
 Any allowances or perquisites paid or allowed as such outside India by the Government A citizen of India Such sum is paid or allowed for UHQGHULQJVHUYLFHRXWVLGH,QGLD
 Income in the nature of a perquisite An employee, being an individual a) Such perquisite is not provided for by way of monetary payment, within the meaning of section  1); and b) the tax on such income actually paid by his employer, at the option of the employer, on behalf of such employee
 Any special allowance from employer Any assessee a) Such allowance is specifically granted to meet expenditure actually LQFXUUHG RQ SD\PHQW RI UHQW E\ whatever name called) in respect of residential accommodation occupied by the assessee; b) such allowance is to such extent as may be prescribed having regard to the area or place in which such accommodation is situated and other relevant considerations; c) the residential accommodation occupied by the assessee is not owned by him; and d) the assessee has actually incurred expenditure on payment RI UHQW E\ ZKDWHYHU QDPH FDOOHG  in respect of the residential DFFRPPRGDWLRQRFFXSLHGE\KLP
 Any special allowance or benefit to the extent to which such expenses are actually incurred for that SXUSRVH Any assessee a) Such allowance or benefit is not in the nature of a perquisite within the meaning of section 17 1); and b) such allowance or benefit is specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed
 Any allowance Any assessee a) Such allowance is granted to the assessee,— i) to meet his personal expenses at the place where the duties of his office or place of employment of profit are ordinarily performed by him or at the place where he ordinarily resides; or
ii) to compensate him for the increased cost of living, to the extent as may be prescribed; and b) any allowance to remunerate or compensate for performing duties of a special nature relating to office or employment shall not be excluded from total income unless such allowance is related to the place of his posting or UHVLGHQFH
 Pension received An individual who has been in the service of the Central Government or State Government and has been awarded "Param Vir Chakra" or "Maha Vir Chakra" or "Vir Chakra" or such other gallantry award as the Central Government may, by notification, specify in this behalf Nil
 Family pension received Any member of the family of an individual referred against serial number 14 Nil.
 Family pension received Widow or children or nominated heirs of a member of the armed forces LQFOXGLQJ paramilitary forces) of the Union The death of such member has occurred in the course of operational duties in such circumstances and subject to such conditions, as may be SUHVFULEHG
 Any income includible in the total income under section  1 c) In case of an individual referred to in that sub- section Exclusion of such income from the total income is to the extent such LQFRPH GRHV QRW H[FHHG ൟ 1,500 in respect of each minor child whose income is so includible
 Any income chargeable under the head "Capital gains" arising from the transfer of agricultural land An individual or a Hindu undivided family a) Such land is situated in any area referred to in sHFWLRQ 22 iii); b) such land, during the period of two years immediately preceding the date of transfer, was being used for agricultural purposes by such Hindu undivided family or individual or a parent of his;
c) such transfer is by way of compulsory acquisition under any law, or a transfer, the consideration for which is determined or approved by the Central Government or the Reserve Bank of India; and d) such income has arisen from the compensation or consideration for such transfer received by such assessee on or after the 1st April, 2004
 Any income which accrues or arises— a) from any source in the areas or States mentioned in column C; or by way of b) dividend or interest on securities A member of a Scheduled Tribe,— a) as defined in DUWLFOH  RIWKH Constitution; and b) residing in any area specified in Part I or II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura or in the areas covered E\ QRWLILFDWLRQ 1R TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to the said paragraph  3) [as it stood immediately before the commencement of the North-Eastern Areas 5HRUJDQLVDWLRQ  Act, 197 8 of 1971) or in the Union territory of Ladakh@ Nil
 Any income which accrues or arises— a) from any source in the State of Sikkim; or b) by way of dividend or interest on securities An individual, being a Sikkimese Nil.
 The amount of any subsidy received from or through the concerned Board under a scheme An assessee who carries on the business of growing and manufacturing tea, rubber, coffee, cardamom or such other commodity in India as may be notified by the Central Government a) Such scheme is for replantation or replacement of tea bushes, rubber plants, coffee plants, cardamom plants or plants for the growing of such other commodity or for rejuvenation or consolidation of areas used for cultivation of tea, rubber, coffee, cardamom or such other commodity; such scheme is notified by the b) Central Government; and c) the assessee furnishes to the Assessing Officer, along with his return of income for the tax year concerned or within such further time as the Assessing Officer may allow, a certificate from the concerned Board, as to the amount of such subsidy paid to the assessee during the tax year
 The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from other sources" or from a trade or business Any local authority Income from trade or business is eligible for exclusion from total income if such income accrues or arises from the supply of–– a DFRPPRGLW\RUVHUYLFH QRWEHLQJ water or electricity) within its own jurisdictional area; or water or electricity within or b) RXWVLGHLWVRZQMXULVGLFWLRQDODUHD
 Any income of a research association A research association for the time being approved for the purpose of VHFWLRQ 3 a) a) Applies its income or accumulates it for application, wholly and exclusively to the objects for which it is established; b) invests its funds received in the forms or modes specified in section 350; c) satisfies such conditions as may be prescribed; and d) the procedure for withdrawal of approval granted shall be in such manner as may be SUHVFULEHG
 $Q\ LQFRPH RWKHU than income chargeable under the head "Income from house property" or any income received for rendering any specific services or income by way of interest or dividends derived from its investments) An association or institution established in India having as its object the control, supervision, regulation or encouragement of the profession of, law, medicine, accountancy, engineering or a) the association or institution applies its income, or accumulates it for application, solely to the objects for which it is established; b) the association or institution is for the time being approved by the Central Government by general or special order; and c) the procedure for withdrawal of approval granted shall be in such manner, as may be SUHVFULEHG
architecture or such other profession as the Central Government may, by notification specify in this behalf
 Any income attributable to the business of production, sale, or marketing, of khadi or products of village industries An institution constituted as a public charitable trust or registered under the Societies Registration Act,   RI   or under any other law corresponding to that Act in force LQDQ\SDUWRI,QGLD a) Such institution exists solely for the development of khadi or village industries or both, and not for the purposes of profit; b) such institution applies its income, or accumulates it for application, solely for the development of khadi or village industries, or both; c) such institution is approved for such purpose by the Khadi and Village Industries Commission for a period not exceeding three tax years at any one time; and d) the procedure for withdrawal of approval granted shall be in such manner as may be prescribed
 Any income from the activity of securitisation A securitisation trust Nil.
 Any income, by way of contributions received from recognised stock exchanges and the members thereof Any Investor Protection Fund set up by recognised stock exchanges in India, either jointly or separately a) Such fund is notified by the Central Government; and b) where any amount standing to the credit of the Fund and not charged to income-tax during any tax year is shared, either wholly or in part, with a recognised stock exchange, the whole of the amount so shared shall be deemed to be the income of the tax year in which such amount is so shared and shall accordingly be chargeable to income-WD[
 Any income, by way of contributions received from commodity exchanges and the members thereof Any Investor Protection Fund set up by commodity exchanges in India, either jointly or VHSDUDWHO\ a) Such fund is notified by the Central Government; and b) where any amount standing to the credit of the said Fund and not charged to income-tax during any tax year is shared, either wholly or in part, with a commodity exchange, the whole of the amount so shared shall be deemed to be the income of the tax is so year in which such amount shared and shall accordingly be chargeable to income-WD[
 Any income, by way of contributions received from a depository Any Investor Protection Fund set up as per the regulations by a depository a) Such fund is notified by the Central Government; and b) where any amount standing to the credit of the Fund and not charged to income-tax during any tax year is shared, either wholly or in part with a depository, the whole of the amount so shared shall be deemed to be the income of the tax year in which such amount is so shared and shall, accordingly, be chargeable to income-WD[
 a) Any income by way of contribution received from specified persons; b) any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; c) any income from investment made by the )XQG Any Core Settlement Guarantee Fund, set up by a recognised clearing corporation a) Such fund is notified by the Central Government; and b) where any amount standing to the credit of the Fund and not charged to income-tax during any tax year is shared, either wholly or in part with the specified person, the whole of the amount so shared shall be deemed to be the income of the tax year in which such amount is so shared and shall, accordingly, be chargeable to income-tax
 Any income chargeable under the heads "Income from house property" and "Income from other sources" a) A registered union within the meaning of the Trade Unions $FW   RI 1926), formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen; or b) an association of registered unions referred to in FODXVH a  Nil.
 Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of such securities Provident Fund to which the Provident Funds Act, 1925 RI DSSOLHV Such securities are held by, or are the property of such Provident Fund
 Any income of the nature and to the extent, arising from the international sporting event held in India Any person notified by the Central Government a) Such international sporting event— i) is approved by the international body regulating the international sport relating to such event;
ii) has participation by more than two countries; and iii) is notified by the Central Government for the purposes of this clause; and b) nature and extent of such income LVQRWLILHGE\WKH&HQWUDO*RYHUQPHQW
 Any income, of the nature and to the extent, which the Central Government may notify in this behalf A body or authority which has been established or constituted or appointed under a treaty or an agreement entered into by the Central Government with two or more countries or a convention signed by the Central Government Such body or authority— a) is established or constituted or appointed not for the purposes of profit; and b) is notified by the Central *RYHUQPHQW
 Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage referred to in VHFWLRQ 1 zh) Any individual Nil
 Any income of the nature and to the extent which the Central Government may, by notification, specify in this behalf A body or authority or Board or Trust or Commission E\ ZKDWHYHU QDPH called), or a class thereof, other than those covered under 6FKHGXOH9,, 7DEOH 6O1R  Such body or authority or Board or Trust or Commission— a) has been established or constituted by or under a Central Act, State or Provincial Act, or constituted by the Central Government or a State Government, with the object of regulating or administering any activity for the benefit of the general public; b) is not engaged in any commercial activity; and c) is notified by the Central *RYHUQPHQW
 Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of the directions of the Central Government in this behalf Indian Strategic Petroleum Reserves Limited, being a wholly owned subsidiary of the Oil Industry Development Board under the Ministry of Petroleum and Natural Gas It shall not apply to an arrangement, if the crude oil is not replenished in the storage facility within three years from the end of the tax year in which the crude oil was removed from the storage facility for the first time
38 Any gratuity computed as per the provisions of section  1 7DEOH 6O 1R &  WR 7DEOH 6O 1R &  Any widow, children or dependants on death RIDQHPSOR\HH Nil.
39 Any income falling under section 10 15 iic) or 15 iv i RU 19A) or 40) of the Income-tax Act, 1961  RI 1961), shall be subject to the conditions as provided WKHUHLQ
506 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 506 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:19)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 507 508 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 508 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:19)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 509 510 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 510 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 511 512 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 512 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 513

Note 1(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:15) the expression "disaster" shall have the same (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)d) of the Disaster Management Act, 2005(cid:11)(cid:24)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:12)(cid:17)

Note 2(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:27)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:24)(cid:15) the expression "family" in relation to an individual, means—

(cid:11)i) the spouse and children of the individual; and

(cid:11)ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly (cid:71)(cid:72)(cid:83)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:17)

Note 3(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:27)(cid:15) the expression "compensation or consideration" includes the compensation or consideration enhanced or further enhanced by any court, Tribunal or other authority(cid:17)

Note 4(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:15) the expression "Sikkimese" means—

(cid:11)i) an individual, whose name is recorded in the register maintained under the Sikkim Subjects Regulation, 1961 read with the Sikkim Subject Rules, 1961 (herein referred to as the "Register of Sikkim Subjects"), immediately before the 26th April, 1975;

(cid:11)ii) an individual, whose name is included in the Register of Sikkim (cid:54)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:50)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:49)(cid:82)(cid:17) 26030/36/90-(cid:44)(cid:17)(cid:38)(cid:17)(cid:44)(cid:17)(cid:15)(cid:3) dated the 7th August, 1990 and Order of even number dated the 8th April, 1991;

(cid:11)iii) any other individual, whose name does not appear in the Register of Sikkim Subjects, but it is established beyond doubt that the name of the father or husband or paternal grand-father or brother from the same father of such individual has been recorded in that register;

(cid:11)iv) any other individual, whose name does not appear in the Register of Sikkim Subjects but it is established that such individual was domiciled in Sikkim on or before the 26th April, 1975; or

(cid:11)v) any other individual, who was not domiciled in Sikkim on or before the 26th April, 1975, but it is established beyond doubt that the father or husband or paternal grand-father or brother from the same father of such individual was (cid:71)(cid:82)(cid:80)(cid:76)(cid:70)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:76)(cid:78)(cid:78)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:21)(cid:25)(cid:87)(cid:75)(cid:3)(cid:36)(cid:83)(cid:85)(cid:76)(cid:79)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:17)514 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 514 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 Note 5(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:20)(cid:15) the expression "concerned Board" means—

(cid:11)i) in relation to tea, the Tea Board shall mean the Tea Board established under section 4 of the Tea Act, 1953 (cid:11)(cid:21)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:22)(cid:12);

(cid:11)ii) in relation to rubber, the Rubber Board constituted under section 4 of the Rubber Act, 1947 (cid:11)(cid:21)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)947);

(cid:11)iii) in relation to coffee, the Coffee Board constituted under section 4 of the Coffee Act, 1942 (cid:11)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:21)(cid:12);

(cid:11)iv) in relation to cardamom, the Spices Board constituted under section 3 of the Spices Board Act, 1986 (cid:11)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:12);

(cid:11)v) in relation to any other commodity, any Board or other authority established under any law for the time being in force which the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:17)

Note 6(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:21)(cid:21)(cid:15) the expression "local authority" means—

(cid:11)i(cid:12) (cid:51)(cid:68)(cid:81)(cid:70)(cid:75)(cid:68)(cid:92)(cid:68)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:23)(cid:22)(cid:11)d) of the Constitution; or

(cid:11)ii(cid:12) (cid:48)(cid:88)(cid:81)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:21)(cid:23)(cid:22)(cid:51)(cid:11)e) of the Constitution; or (cid:11)iii) Municipal Committee and District Board,

legally entitled to, or entrusted by the Government with, the control or management of a Municipal or local fund; or

(cid:11)iv) Cantonment Board constituted under section 3 of the Cantonments Act, 2006 (cid:11)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:12)(cid:17)

Note 7(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:24)(cid:15)––

(cid:11)a) "Khadi and Village Industries Commission" means the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (cid:11)61 of 1956); and

(cid:11)b) "khadi" and "village industries" shall have the same meanings as (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Note 8(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:25)(cid:15)––

(cid:11)a) "securitisation" shall have the same meaning as assigned to it,—

(cid:11)i(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)r) of the Securities and Exchange Board of (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:51)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:50)(cid:73)(cid:73)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:47)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:39)(cid:72)(cid:69)(cid:87)(cid:3) (cid:44)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:12)(cid:3) Regulations, 2008 made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12) (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) Act, 1956 (cid:11)(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12); or

(cid:11)ii(cid:12) (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)z) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (cid:11)(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)); or

(cid:11)iii) under the guidelines on securitisation of standard assets issued by the Reserve Bank of India;

(cid:11)b) "securitisation trust" shall have the meaning assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:20)(cid:11)6(cid:12)(cid:11)d(cid:12)(cid:17)(cid:3)

Note 9(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:27)(cid:15)––

"commodity exchange" shall mean a registered association as defined (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)jj(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)ulation) Act, 1952 (cid:11)(cid:26)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:21)(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 515 Note 10(cid:17)— (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:28)(cid:15)––

(cid:11)a) "depository" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)e) of the Depositories Act, 1996 (cid:11)(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:12);

(cid:11)b) "regulations" shall mean the regulations made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12) and the Depositories Act, 1996 (cid:11)(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:12)(cid:17)

Note (cid:20)(cid:20)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:19),––

(cid:11)a) "recognised clearing corporation" shall have the same meaning as assigned to it in––

(cid:11)i) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)o(cid:12)(cid:11)p(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:11)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78) Exchanges and Clearing Corporations) Regulations, 2018 made under the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:28)(cid:21)(cid:3) (cid:11)(cid:20)(cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:28)(cid:21)) and the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:11)(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)ii(cid:12) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)n) of the International Financial Services Centres (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:48)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3)(cid:44)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) the International Financial Services Centres Authority Act, 2019 (cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12);

(cid:11)b) "regulations" means––

(cid:11)i(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:11)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) Clearing Corporations) Regulations, 2018 made under the Securities (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25) (cid:11)(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12); or

(cid:11)ii) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:48)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87) Infrastructure Institutions) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019 (cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12);

(cid:11)c) "specified person" means—

(cid:11)i) any recognised clearing corporation which establishes and maintains the Core Settlement Guarantee Fund;

(cid:11)ii) any recognised stock exchange, being a shareholder in such recognised clearing corporation, or a contributor to the Core Settlement Guarantee Fund; and

(cid:11)iii) any clearing member contributing to the Core Settlement (cid:42)(cid:88)(cid:68)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:72)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:17)516 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 516 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE IV

(cid:11)See section 11)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS

In computing the total income of a tax year of any eligible person mentioned in column C of the Table below, the income mentioned in column B of the said Table shall not be included, subject to the conditions mentioned in column D of the said Table, and the expressions used in columns B to D shall have the meanings respectively assigned to them in the Notes below the said Table(cid:17)

Table

6O 1R Income not to be included in total income Eligible persons Conditions
A B C D
 Any income by way of interest a) A person being an individual, who is a resident outside India as defined in section  w) of the Foreign Exchange Management Act,  RI RU b) a person being an individual who has been permitted by the Reserve Bank of India to maintain the said DFFRXQW Such interest is on moneys standing to the credit of such person in a Non-5HVLGHQW ([WHUQDO  $FFRXQW LQ any bank in India as per the said Act and the rules PDGHWKHUHXQGHU
 Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India An official, by whatever name called, of an embassy, high commission, legation, commission, consulate or the trade representation of a foreign State, or as a member of the staff of any of these officials a) The remuneration received as a trade commissioner or other official representative in India of the gRYHUQPHQW RI D IRUHLJQ 6WDWH QRW holding office as such in an honorary capacity), or as members of the staff, if any, of the government, resident for similar purposes in the country concerned enjoy a similar exemption in that country; and b) the members of the staff are subjects of the country represented and are not engaged in any business or profession or employment in India otherwise than as members of such VWDII
 Any remuneration received as an employee for services rendered by him during his stay in India A person who is an employee of a foreign enterprise, not being a citizen of India a) The foreign enterprise is not engaged in any trade or business in India; b) his stay in India does not exceed in the aggregate a period of ninety days in such tax year; and c) such remuneration is not liable to be deducted from the income of the HPSOR\HUFKDUJHDEOHXQGHUWKLV$FW
516
A B C D
 Any income chargeable under the head "Salaries", received or due as remuneration for services rendered in connection with his employment on a foreign ship Any individual being a non-resident, not being a citizen of India The total stay of such individual in India does not exceed in the aggregate DSHULRGRIQLQHW\GD\VLQWKHWD[\HDU
 Any remuneration received as an employee of the Government of a foreign State An employee of the Government of a foreign State, not being a citizen of India Such remuneration is received during his stay in India in connection with his training in any establishment or office of, or in any undertaking owned by— a) the Government; or b) any company in which the entire paid-up share capital is held by the Central Government or any State Government or State Governments, or partly by the Central Government and partly by one or more State Governments; or any company which is a c) subsidiary of a company referred to LQFODXVH b); or any corporation established d) by or under a Central Act or State Act or Provincial Act; or e) any society registered under the Societies Registration Act, 1860 RI RUXQGHUDQ\RWKHUODZ and wholly financed by the Central Government, or any State Government or State Governments, or partly by the Central Government and partly by one or PRUH6WDWH*RYHUQPHQWV
 Any income arising by way of royalty or fees for technical services Any foreign company a) Such company is notified by the Central Government; and b) such income is received in pursuance of an agreement entered into with the Central Government for providing services in or outside India in projects connected with security of ,QGLD
 Any income arising by way of royalty from, or fees for technical services rendered in or outside India A non-resident, not being a company, or a foreign company a) Such royalty is received from the National Technical Research Organisation; or for technical b) such fees is services rendered to the National 7HFKQLFDO5HVHDUFK2UJDQLVDWLRQ
 Interest received Non-resident or a person who is not ordinarily resident Such interest is received in India on a deposit made on or after the 1st April, 2005 in an Offshore Banking Unit referred to in VHFWLRQ u) of the Special Economic Zones Act, 2005 RI 
 Income from lease rentals, by whatever name called, of cruise ship Foreign company a) Such income is received from a specified company which operates such ship or ships in India; b) such foreign company and the specified company are subsidiaries of the same holding company; and c) such income is received or accrues or arises in India for any relevant tax year beginning on or before the 1st $SULO
 Any income derived in India by way of interest, dividends or Capital gains from investments made The European Economic Community Such investments are made out of its funds under such scheme as the Central Government may, by notification specify
 Any income received in India in Indian currency A foreign company a) Such income is on account of sale of crude oil or any other goods or rendering of services, as may be notified by the Central Government in this behalf, to any person in India; b) receipt of such income in India by the foreign company is pursuant to an agreement or an arrangement entered into by the Central Government or approved by the Central Government; c) such foreign company and the agreement or arrangement is notified by the Central Government, having regard to the national interest; and d) such foreign company is not engaged in any activity in India, other than activity resulting in such income
 Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India A foreign company a) Such storage and sale by the foreign company is pursuant to an agreement or an arrangement entered into by the Central Government or approved by the Central Government; and
b) such foreign company and the agreement or arrangement is notified by the Central Government, having regard to the national interest
 Any income accruing or arising on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement or arrangement referred to against serial number 12 or on termination of the said agreement or arrangement A foreign company Such sale shall be as per the terms mentioned in the said agreement or arrangement, subject to such conditions as may be notified by the &HQWUDO*RYHUQPHQWLQWKLVEHKDOI
 Any income falling XQGHU VHFWLRQ  6A), 6B  6BB  15A), 15 iiia  15 iiib), 15 iiic  RU  iv a), 15 iv b  RU 15 iv fa) of the Income-tax Act, 196  RI  subject to the conditions DVVSHFLILHGWKHUHLQ
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 517 518 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 518 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:20)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 519

(cid:11)a) "specified company" means any company, other than a domestic company which operates cruise ships in India and opts to pay tax as per the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:11)2) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:12)(cid:30)

(cid:11)b) "holding company", in relation to a foreign company or a specified company, means a company of which such companies are subsidiary companies; and

(cid:11)c) "subsidiary company" or "subsidiary", in relation to a holding company, means a company in which the holding company exercises or controls more than one-half of the total share capital either at its own or (cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:76)(cid:71)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:21)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:19)(cid:15)––

"European Economic Community" means the European Economic

(cid:38)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:85)(cid:72)(cid:68)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:53)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:24)(cid:87)(cid:75)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:26)(cid:17)520 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 520 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE V

(cid:11)See section 11)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS

In computing the total income of a tax year of any eligible person mentioned in column C of the Table below, the income mentioned in column B of the said Table shall not be included, subject to the conditions mentioned in column D of the said Table, and the expressions used in columns B to D of the said Table shall have the meanings respectively assigned to them in Notes below the said table(cid:17)

Table

6O 1R Income not to be included in total income Eligible persons Conditions
A B C D
 Any income other than the income chargeable under the head "Profits and gains of business or profession" An investment fund Nil.
 Any income referred to in section 224, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head "Profits and gains of business or profession" A unit holder of an investment fund Nil.
 Any income by way of— a) interest received or receivable from a special purpose vehicle; or b) dividend received or receivable from a special purpose vehicle A business trust Nil.
 Any income by way of renting or leasing or letting out any real estate asset owned directly by such business trust A business trust, being a real estate investment trust Nil.
5 Any distributed income referred to in section 223 Any unit holder of a EXVLQHVVWUXVW Exemption shall not be allowed on that proportion of the income which is of the same nature as–– interest received or receivable a) from a special purpose vehicle by the business trust; or

520(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:21)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 521

A B C D
b) dividend received or receivable from a special purpose vehicle by the business trust in a case where the special purpose vehicle has exercised the option under section 200); or c) income of a business trust, being a real estate investment trust, by way of renting or leasing or letting out any real estate asset owned directly by such EXVLQHVVWUXVW
 Any income from investment in a venture capital undertaking Venture capital company or venture capital fund other than an investment fund specified in section 224 10 a  Nil.
 Any income of the nature of–– a) dividend; b) interest; c) any sum referred WRLQVHFWLRQ 2 k); or G ORQJ-term capital JDLQV ZKHWKHU RU QRW such capital gains are deemed as short-term capital gains under section 76), arising from an investment made by a specified person in India, whether in the form of debt or share FDSLWDORUXQLW a specified person a) Such investment— i) is made on or after the 1st April, 2020 but on or before the 31st March, 2030; ii) is held for at least three years; and iii) is in,— A) a business trust being an eligible InvIT; B) an eligible infrastructure entity; C) an eligible Alternate Investment Fund; D) an eligible domestic company; or E) an eligible Non-banking Financial Company; b) if any difficulty arises in interpreting or implementing the provisions, the Board may issue guidelines; F VXFKguidelines shall be–– i) issued with the previous approval of the Central Government; ii) laid before each House of Parliament; and iii) binding on the Income-tax Authority and the specified person;
d) where any income has not been included in the total income of the specified person, and subsequently during any tax year the specified person fails to satisfy any of these conditions so that the said income would not have been eligible for such non-inclusion, such income shall be chargeable to income-tax as the income of the specified person of that tax year; e) where an eligible Alternate Investment Fund has investment of less than 100% in one or more of eligible infrastructure entity or eligible domestic company or eligible Non-Banking Financial Company or in an eligible InvIT, income accrued or arisen or received or attributable to such investment, directly or indirectly, which is exempt herein shall be calculated proportionately to that investment made in one or more of the eligible infrastructure entity or eligible domestic company or eligible Non- Banking Financial Company or in an eligible InvIT, in such manner as may be prescribed; f) where an eligible domestic company has investment of less than 100% in one or more of the eligible infrastructure entity, income accrued or arisen or received or attributable to such investments, directly or indirectly, which is exempt herein shall be calculated proportionately to the investment made in one or more of the eligible infrastructure entity, in such manner, as may be prescribed; g) where an eligible Non-Banking Financial Company has lending of less than 100% in one or more of the eligible infrastructure entity, income accrued or arisen or received or attributable to such lending, directly or indirectly, which is exempt herein shall be calculated proportionately to the lending made in eligible infrastructure entity, in such manner, as may be prescribed; h) in case a sovereign wealth fund or pension fund has loans or borrowings, directly or indirectly, for the purposes of making investment in India, such fund shall be deemed to be not eligible for H[FOXVLRQIURPWRWDOLQFRPH
 Any income falling XQGHUVHFWLRQ 23F) and 23FA) of the Income-tax Act, 1961  RI  , subject to the conditions as VSHFLILHGWKHUHLQ
522 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 522 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:21)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 523

Note 1(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:15) the expression "investment fund" shall (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:23)(cid:11)10(cid:12)(cid:11)a(cid:12)(cid:17)

Note 2(cid:17)—For the (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:22)(cid:15) the expression "special purpose vehicle" means an Indian company in which the business trust holds controlling interest and any specific percentage of shareholding or interest, as may be required by the law under which such trust is (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Note 3(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)s(cid:17)(cid:3)(cid:23) and 5, the expression "real estate asset" shall (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)zj) of the Securities and (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:53)(cid:72)(cid:68)(cid:79)(cid:3)(cid:40)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)2014 made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12)(cid:17)

Note 4(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:25)(cid:15)––

(cid:11)a) "venture capital company" means a company which—

(cid:11)i) has been granted a certificate of registration, before the 21st May, 2012, as a Venture Capital Fund and is regulated under the Securities and (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:57)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:38)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) referred to as the Venture Capital Funds Regulations) made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12); or

(cid:11)ii) has been granted a certificate of registration as Venture Capital Fund as a sub-category of Category I Alternative Investment Fund and is regulated (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) Investment (cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:21)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81) referred to as the Alternative Investment Funds Regulations) made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12), and which fulfils the following conditions:—

(cid:11)A) it is not listed on a recognised stock exchange;

(cid:11)B) it has invested not less than two-thirds of its investible funds in unlisted equity shares or equity linked instruments of venture capital undertaking; and

(cid:11)C) it has not invested in any venture capital undertaking (cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74) a beneficial owner of equity shares exceeding 10% of its equity share capital) holds, either individually or collectively, equity shares in excess of 15% of the paid-up equity share capital of such venture capital undertaking;

(cid:11)b) "venture capital fund" means a fund—

(cid:11)i) operating under a trust deed registered under the provisions of the Registration Act, 1908 (cid:11)(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:12), which—

(cid:11)A) has been granted a certificate of registration, before the 21st May, 2012, as a Venture Capital Fund and is regulated under the Venture Capital Funds Regulations; or

(cid:11)B) has been granted a certificate of registration as Venture Capital Fund as a sub-category of Category I Alternative Investment Fund under the Alternative Investment Funds Regulations or as referred to regulation (cid:20)(cid:27)(cid:11)2) of the International Financial Services Centres Authority524 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 524 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:21)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) International Financial Services Centres Authority Act, 2019 (cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12), and which fulfils the following conditions:—

(cid:11)I) it has invested not less than two-thirds of its investible funds in unlisted equity shares or equity linked instruments of venture capital undertaking;

(cid:11)II) it has not invested in any venture capital undertaking in which its trustee or the settler holds, either individually or collectively, equity shares in excess of 15% of the paid-up equity share capital of such venture capital undertaking;

(cid:11)III) the units, if any, issued by it are not listed in any recognised stock exchange;and

(cid:11)IV) any other condition as may be prescribed; or

(cid:11)ii) operating as a venture capital scheme made by the Unit Trust of India;

(cid:11)c) "venture capital undertaking" means—

(cid:11)i) a venture capital undertaking as defined in regulation 2(cid:11)n) of the (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)n) of the Securities and Exchange Board of India (cid:11)(cid:57)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:38)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:25)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)ii) a venture capital undertaking as defined in regulation 2(cid:11)1)(cid:11)aa) of the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3) Regulation(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:21)(cid:17)(cid:17)

Note 5(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:15)––

(cid:11)a) "specified person" means—

(cid:11)i) a wholly owned subsidiary of the Abu Dhabi Investment Authority, which—

(cid:11)A) is a resident of the United Arab Emirates; and

(cid:11)B) makes investment, directly or indirectly, out of the fund owned by the Government of Abu Dhabi;

(cid:11)ii) a sovereign wealth fund, which satisfies the following conditions:—

(cid:11)A) it is wholly owned and controlled, directly or indirectly, by the government of a foreign country;

(cid:11)B) it is set up and regulated under the law of such foreign country;

(cid:11)C) the earnings of the said fund are credited either to the account of the government of that foreign country or to any other account designated by that government so that no portion of the earnings inures any benefit to any private person;

(cid:11)D) the asset of the said fund vests in the government of such foreign country upon dissolution;

(cid:11)E(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3) (cid:11)C(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)D) shall not apply to any payment made to creditors or depositors for loan taken or borrowing for the purposes other than for making investment in India;

(cid:11)F) it does not participate in the day-to-day operations of investee but the monitoring mechanism to protect the investment with the investee including the right to appoint directors or executive director shall not be considered as participation in the day to day operations of the investee; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:21)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 525 (cid:11)G) it is specified by the Central Government, by notification for this purpose and fulfils the conditions specified in such notification;

(cid:11)iii) a pension fund, which—

(cid:11)A) is created or established under the law of a foreign country including the laws made by any of its political constituents, being a province, State or local body, by whatever name called;

(cid:11)B) is not liable to tax in such foreign country or if liable to tax, exemption from taxation for all its income has been provided by such foreign country;

(cid:11)C) does not participate in the day-to-day operations of investee but the monitoring mechanism to protect the investment with the investee including the right to appoint directors or executive director shall not be considered as participation in day-to-day operations of the investee;

(cid:11)D) is specified by the Central Government, by notification for this purpose and fulfils conditions specified in such notification; and

(cid:11)E) satisfies such other conditions as may be prescribed;

(cid:11)iv) the Public Investment Fund of the Government of the Kingdom of Saudi Arabia;

(cid:11)v) a wholly owned subsidiary of the Public Investment Fund of the Government of the Kingdom of Saudi Arabia, which––

(cid:11)A) is a resident of Saudi Arabia; and

(cid:11)B) makes investment, directly or indirectly, out of the fund owned by such Government;

(cid:11)b) "investee" means a business trust or eligible infrastructure entity or eligible Alternate Investment Fund or eligible domestic company or eligible Non-Banking Financial Company, in which the sovereign wealth fund or the pension fund has made the investment directly or indirectly;

(cid:11)c) "loan and borrowing" means—

(cid:11)i) any loan taken or borrowing by a sovereign wealth fund from or any deposit or investment made in a sovereign wealth fund by, any person other than the Government of the country in which the sovereign wealth fund is set up;

(cid:11)ii) any loan taken or borrowing by a pension fund from or any deposit or investment made in a pension fund by any person, but shall not include––

(cid:11)A) the deposit or investment which represents statutory obligations and defined contributions of one or more funds or plans established for providing retirement, social security, employment, disability or death benefits; or

(cid:11)B) any similar compensation to the participants or beneficiaries of such funds or plans, as the case may be;

(cid:11)d) "eligible infrastructure entity" means a company or enterprise or an entity carrying on––

(cid:11)i) the business of developing, or operating and maintaining, or developing, operating and maintaining an infrastructure facility as defined in section 138; or

(cid:11)ii) such other business as the Central Government may, by notification, specify in this behalf;

526 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 526 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)e) "eligible Alternate Investment Fund" means Category-I or Category-II Alternative Investment Fund––

(cid:11)i) regulated under the Securities and Exchange Board of India (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:21)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12);

(cid:11)ii) having not less than 50% investment in one or more of the eligible infrastructure entity or eligible domestic company or eligible Non-Banking Financial Company or in an eligible InvIT, computed in such manner as may be prescribed;

(cid:11)f) "eligible domestic company" means a domestic company––

(cid:11)i) set up and registered on or after the 1st April, 2021; and

(cid:11)ii) having minimum 75% investments in one or more of the eligible infrastructure entities, computed in such manner, as may be prescribed;

(cid:11)g) "eligible Non-Banking Financial Company" means––

(cid:11)i) a non-banking financial company registered as an Infrastructure Finance Company as referred to in notification number RBI/2009-10/316 issued by the Reserve Bank of India or in an Infrastructure Debt Fund, a non-banking finance company as referred to in the Reserve Bank of India (cid:11)(cid:49)(cid:82)(cid:81)-Banking Financial Company-Scale Based Regulations) Directions, 2023, issued by the Reserve Bank of India; and

(cid:11)ii) having minimum 90% lending to one or more of eligible infrastructure entities, computed in such manner, as may be prescribed; and

(cid:11)h) "eligible InvIT" means an Infrastructure Investment Trust referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)21(cid:12)(cid:11)a(cid:12)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:21)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 527

SCHEDULE VI

(cid:11)See section 11)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM

In computing the total income of a tax year of any eligible person, as mentioned in column C of the Table below, the income mentioned in column B of the said Table and the income as mentioned in savings clause shall not be included, subject to the conditions mentioned in column D of the said Table, and the expressions used in columns B to D of the said Table, shall have the meanings respectively assigned to them in the Notes b(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Table

6O 1R Income not to be included in total income Eligible persons Conditions
A B C D
 Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in VHFWLRQ  1 r) where such transfer takes place on a recognised stock exchange located in any International Financial Services Centre Any specified fund a) Consideration is paid or payable in convertible foreign exchange; b) Income shall not be included in the total income to the extent such income is attributable to–– i) units held by non-UHVLGHQW QRW being the permanent establishment of a non-resident in India); or the investment division of ii) offshore banking unit; and c) The income exempt shall be computed in such manner as may be prescribed
 Any income accrued or arisen to, or received, as a result of transfer of VHFXULWLHV RWKHU WKDQ shares in a company resident in India) Any specified fund $V VSHFLILHG LQ FODXVHV b  DQG c) of cROXPQ'DJDLQVW6O1R
 Any income from securities issued by a non- resident where such securities are not issued by a permanent establishment of a non- resident in India Any specified fund a) Such income otherwise does not accrue or arise in India; b) As specified in clauses b DQG c) of cROXPQ'DJDLQVW6O1R
 Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or profession". Any specified fund $V VSHFLILHG LQ FODXVHV b  DQG c) of cROXPQ'DJDLQVW6O1R

527528 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 528 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

A B C D or its
 Any income accrued or arisen to, or received as a result of— a) transfer of non- forward deliverable contracts or offshore derivative instruments or over-the-counter derivatives; or distribution of b) income on offshore derivative instruments or over-the-counter GHULYDWLYHV Non-resident a) Such contract, instrument derivative is entered into with an offshore banking unit of an International Financial Services Centre as referred to in section 147 or any Foreign Portfolio Investor being a unit of an International Financial Services Centre; and b) it fulfils such conditions, as may be SUHVFULEHG
 Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year Non-resident a) Such royalty or interest is paid by a unit of an International Financial Services Centre as referred to in section 147; and b) such unit has commenced operations on or before the 31st March, 2030
 Any income received from–– a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non- resident; or such activity b) carried out by such person, as may be notified by the Central GovHUQPHQW Non-resident a) Such income is received in an account maintained with an Offshore Banking Unit in any International Financial Services Centre as referred to in section 147; and b) the income not to be included in the total income shall be to the extent such income accrues or arises outside India and LVQRWGHHPHGWRDFFUXHRUDULVHLQ,QGLD
8 Any income by way of Capital gains arising from the transfer of equity shares of domestic company where such domestic company is a Unit of an International Financial Services Centre as referred to in section 147 A non- resident, or a Unit of an International Financial Services Centre as referred to in section 147, engaged primarily in the business of leasing of aircraft or a ship a) The domestic company— i) is engaged primarily in the business of leasing of an aircraft or a ship; ii) has commenced operations on or before the 31st March, 2030; and b) exclusion from total income shall be available for capital gains arising from the transfer of equity shares of such domestic company in a tax year falling within— i) ten tax years beginning with the tax year in which the commenced domestic company has operations; or
A B C D
ii) ten tax years beginning with the tax year commencing on the 1st April, 2023, where the period referred to in sub-FODXVH i) ends before the 1st April, 
 Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund A unit holder of a specified fund Nil
 Any income of the nature of Capital gains, arising or received on account of transfer of share of a company resident in India Any non- resident or a specified fund a) The Capital gain is on account of transfer of shares by the resultant fund or a specified fund; and b) such shares were transferred from the original fund, or from its wholly owned special purpose vehicle, to the resultant fund in relocation, and the Capital gains on such shares were not chargeable to tax if that relocation had not taken place; and c) income not to be included in the total income shall be to the extent attributable to units held by non-residents QRWbeing a permanent establishment of a non-resident in India) in such manner, as may be SUHVFULEHG
 Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged in the business of leasing of an aircraft or a VKLS A Unit of any International Financial Services Centre Such Unit is primarily engaged in the business of leasing of an aircraft or a VKLS
 Any income by way of interest payable Non- resident Such interest is payable by a Unit of an International Financial Services Centre in respect of moneys borrowed by it on or after the VW6HSWHPEHU
(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:21)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 529

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:23)(cid:15)––

(cid:11)a) "convertible foreign exchange" means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Exchange Management Act, 1999(cid:11)(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:12) and the rules made thereunder;

(cid:11)b) "investment division of offshore banking unit" means an investment division of a banking unit of a non-resident located in an International Financial Services Centre as referred to in section 147 and which has commenced its operations on or before the 31st March, 2030;

530 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 530 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

(cid:11)c) "manager" shall have the same meaning as assigned to it in regulation (cid:21)(cid:11)1(cid:12)(cid:11)q(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) Funds) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12);

(cid:11)d) "permanent establishment" shall have the meaning assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:22)(cid:11)c);

(cid:11)e) "securities" shall have the same meaning as assigned to it in section 2(h) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:24)(cid:25) (cid:11)(cid:23)(cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:24)(cid:25)(cid:12) and shall also include such other securities or instruments as may be notified by the Central Government in this behalf;

(cid:11)f) "securitisation trust" shall have the meaning assigned to it in section 221 (cid:11)6(cid:12)(cid:11)d);

(cid:11)g) "specified fund" means—

(cid:11)i) a fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate and located in International Financial Services Centres,—

(cid:11)A) which has been granted a certificate of registration as a Category III Alternative Investment Fund and is regulated––

(cid:11)I) under the Securities and Exchange Board of India (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:21)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) Securities and Exchange Board of India Act, 1992(cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12);

(cid:11)II) regulated under the International Financial Services (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)ent) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019 (cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12); or

(cid:11)B) which has been granted a certificate as a retail scheme or an Exchange Traded Fund, and satisfies the conditions laid down for such schemes or funds under the International Financial Services Centres (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:11)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:21)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) International Financial Services Centres Authority Act, 2019 (cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12);

of which all the units are held by non-residents except––

(cid:11)I) the unit held by a sponsor or manager;

(cid:11)II) where any unit holder or holders, being non-resident during the tax year when such unit or units were issued, becomes (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)6(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)7) in any tax year subsequent to that year;

(cid:11)III) in case of sub-(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)II), aggregate value and the number of units held by such resident unit holder or holders do not exceed 5% of the total units issued and shall fulfil such other conditions as may be prescribed; or

(cid:11)ii) investment division of an offshore banking unit, which has been—

(cid:11)A) granted a certificate of registration as a Category-I foreign portfolio investor under the Securities and Exchange Board of India (cid:11)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:51)(cid:82)(cid:85)(cid:87)(cid:73)(cid:82)(cid:79)(cid:76)(cid:82)(cid:3)(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:86)(cid:12)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) and Exchange Board of India Act, 1992 (cid:11)(cid:20)(cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:28)(cid:21)(cid:12) and which has commenced its operations on or before the 31st March, 2025; and(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 531 (cid:11)B) fulfils such conditions including maintenance of separate accounts for its investment division, as may be prescribed;

(cid:11)h) "sponsor" shall have the same meaning as assigned to it in regulation (cid:21)(cid:11)1(cid:12)(cid:11)w(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:36)(cid:79)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) Funds) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992(cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12);

(cid:11)i) "trust" means a trust established under the Indian Trusts Act, 1882 (cid:11)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:27)(cid:21)(cid:12) or under any other law;

(cid:11)j) "units" mean beneficial interest of an investor in the fund and shall include (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:21)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:24)(cid:15)––

"Foreign Portfolio Investor" shall mean a person registered as per the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:41)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:51)(cid:82)(cid:85)(cid:87)(cid:73)(cid:82)(cid:79)(cid:76)(cid:82)(cid:3) Investors) Regulations, 2019 made under the Securities and Exchange Board of India Act, 1992(cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:22)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:86)(cid:17)(cid:3)(cid:25)(cid:15)(cid:3)(cid:27)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:20)(cid:15)––

(cid:11)a) "aircraft" means an aircraft or a helicopter, or an engine of an aircraft or a helicopter, or any part thereof;

(cid:11)b) "ship" means a ship or an ocean vessel, engine of a ship or ocean vessel, (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:23)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:26)(cid:15)––

"portfolio manager" shall have the same meaning as assigned to it in (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)1(cid:12)(cid:11)z) of the International Financial Services Centres Authority (cid:11)(cid:38)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:48)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3) (cid:44)(cid:81)(cid:87)ermediaries) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019(cid:11)(cid:24)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:12)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:24)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:28)(cid:15)––

(cid:11)a) "specified fund" shall have the same meaning as assigned to it in (cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:20)(cid:11)g);

(cid:11)b) "unit" means beneficial interest of an investor in the fund and shall include (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:25)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:19)(cid:15)––

(cid:11)a) "original fund", "relocation" and "resultant fund" shall have the meanings respectively assigned (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:11)2);

(cid:11)b) "specified fund" shall have the meaning assigned to it in Note 1(g(cid:12)(cid:17)

(cid:49)(cid:82)(cid:87)(cid:72)(cid:3)(cid:26)(cid:29)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:21)(cid:15)––

"Unit" shall have the same meaning as assigned to it in section 2(zc) of the Special Economic Zones Act, 2005(cid:11)(cid:21)(cid:27)(cid:3)(cid:82)f 2005)(cid:17)

532 THE GAZETTE OF INDIA EXTRAORDINARY 532 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 [Part II—

SCHEDULE VII

(cid:11)See section 11)

PERSONS EXEMPT FROM TAX

Any eligible person, mentioned in column B of the Table below, shall not be liable to pay income-tax on the total income for any tax year, subject to the conditions mentioned in column C of the said Table, and the expression used in columns B and C of the said Table, shall have the meanings respectively assigned to them in the Notes below the said Table(cid:17)

Table

6O 1R Eligible persons Conditions
A B C
 Any regimental Fund or Non- public Fund established by the armed forces of the Union Such Fund is for the welfare of the past and present members of the armed forces or their GHSHQGDQWV
 Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees DUHPHPEHUVRIVXFKIXQG a) Such fund— i) applies its income or accumulates it for application, wholly and exclusively to the objects for which it is established; and ii) invests its funds and contributions and other sums received by it in the forms or modes specified in section 350; b) such fund is approved by the Principal Commissioner or Commissioner in such manner as may be prescribed; and such approval shall at any one time have effect for such tax year or years not exceeding three tax years as specified in the order of approval
 Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st August, 1996 or any other insurer under a pension scheme a) The contribution is made to such pension scheme by any person for the purpose of receiving pension from such fund; and b) such scheme is approved by the Controller of Insurance or the Insurance Regulatory and Development Authority established under VHFWLRQ  1) of the Insurance Regulatory and 'HYHORSPHQW$XWKRULW\$FW RI 
 $Q DXWKRULW\ ZKHWKHU NQRZQ DV the Khadi and Village Industries Board or by any other name) Such authority is established in a State by or under a State Act or Provincial Act for the development of khadi or village industries in the 6WDWH

532(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 533

A B C
 Any body RU DXWKRULW\ ZKHWKHU RU QRW D body corporate or corporation sole) established, constituted or appointed by or under any Central Act or State Act or Provincial Act a) Such body or authority provides for the administration of any one or more of public religious or charitable trusts or HQGRZPHQWV LQFOXGLQJ WHPSOHV gurudwaras, wakfs, churches, synagogues, agiaries or a mutt or other places of public religious worship) or societies for religious or charitable purposes, registered under the Societies Registration Act, 1860  RI   RU any other law; and b) exclusion from total income as provided herein shall not be available to any trust, endowment or society being administered by such body or authority
 SAARC Fund for Regional Projects set up by Colombo Declaration issued on the 21st December, 1991 by the Heads of State or Government of the Member Countries of South Asian Association for Regional Cooperation established on the 8th December, 1985 by the Charter of the South Asian Association for Regional Cooperation Nil
 Insurance Regulatory and Development $XWKRULW\ HVWDEOLVKHG XQGHU VHFWLRQ  1) of the Insurance Regulatory and Development $XWKRULW\$FW RI  Nil
 Central Electricity Regulatory &RPPLVVLRQFRQVWLWXWHGXQGHUVHFWLRQ 1) of the Electricity Act, 2003 RI  Nil
 3UDVDU %KDUDWL %URDGFDVWLQJ &RUSRUDWLRQ RI,QGLD HVWDEOLVKHGVHFWLRQ 1) of the Prasar %KDUDWL %URDGFDVWLQJ &RUSRUDWLRQ RI ,QGLD  Act,  RI  Nil
 The Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund 30&$5(6)81'  Nil
 The Prime Minister'V)XQG 3URPRWLRQRI Folk Art) Nil
 The Prime Minister's Aid to Students Fund Nil
 The National Foundation for Communal Harmony Nil
 The Swachh Bharat Kosh, set up by the Central Government Nil
 The Clean Ganga Fund set up by the Central Government Nil
 The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory as referred to in section 133 1 a xv) Nil
 Any University or other educational institution wholly or substantially financed by the *RYHUQPHQW a) It exists solely for educational purposes and not for purposes of profit; and b) if the Government grant to such University or other educational institution exceeds such percentage of the total receipts including any donations, as may be prescribed, of such University or other educational institution, it shall be considered as being substantially financed by the Government during the relevant tax \HDU
 Any hospital or other institution wholly or substantially financed by the Government a) It is for the reception and treatment of persons suffering from illness or mental defectiveness, or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation; b) it exists solely for philanthropic purposes and not for the purposes of profit; and c) if the Government grant to such hospital or other institution exceeds such percentage of the total receipts including any donations, as may be prescribed, of such hospital or other institution, it shall be considered as being substantially financed by WKH*RYHUQPHQWGXULQJWKHUHOHYDQWWD[\HDU
 a) Any University or other educational institution; b DQ\KRVSLWDORURWKHULQVWLWXWLRQ a) Such University or other educational institution exists solely for educational purposes and not for the purposes of profit; b) such hospital or other institution is for the reception and treatment of persons suffering from illness or mental defectiveness, or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation; c) such hospital or other institution exists solely for philanthropic purposes and not for the purposes of profit; and d) the aggregate of annual receipts of University or Universities or educational institution or institutions, as of such hospital or hospitals or institution or institutions, does not exceed five crore rupees;
e) where such University or other educational institution or such hospital or other institution recieves any anonymous GRQDWLRQGHILQHGXQGHUVHFWLRQ a), the SURYLVLRQVRIVHFWLRQ 7DEOH6O1R  in respect of specified income shall apply mutatis mutandis as they apply in the case of a registered non-profit organisation and such anaonymous donations shall be excluded from the income on which no tax LVSD\DEOH
 A Mutual Fund registered under the Securities and Exchange Board of India Act,   RI   or regulations made thereunder Nil.
 Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India Such conditions as the Central Government may, by notification, specify
 A recognised provident fund Nil.
 An approved superannuation fund Nil.
 An approved gratuity fund Nil.
 Deposit-linked Insurance Fund established under section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act, 1948 RI  Nil.
 Deposit-linked Insurance Fund established under section 6C of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 RI  Nil.
 Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act, 1948 RI  Nil.
 An agricultural produce market committee or board constituted under any law Such committee or board is constituted for the purpose of regulating the PDUNHWLQJRIDJULFXOWXUDOSURGXFH
 A corporation established by a Central Act or State Act or Provincial Act or of any other ERG\LQVWLWXWLRQRUDVVRFLDWLRQ EHLQJDERG\ institution or association wholly financed by the Government) Such corporation or other body or institution or association has been established or formed for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes, or of any two, or all of WKHP
 A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community Nil.
 Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India Nil.
 Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both Membership of such co-operative society shall consist of only other co-operative societies formed for similar purposes and the finances of the society are provided by the *RYHUQPHQWDQGVXFKRWKHUVRFLHWLHV
33 Coffee Board constituted under section 4 of the &RIIHH$FW RI  Nil
 Rubber Board constituted under VHFWLRQ 1) of WKH5XEEHU%RDUG$FW RI  Nil
 Tea Board established under section 4 of the 7HD$FW RI  Nil
 Tobacco Board constituted under the Tobacco %RDUG$FW RI  Nil
 Marine Products Export Development Authority established under section 4 of the Marine Products Export Development Authority Act, 1972 RI  Nil
 Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products ([SRUW'HYHORSPHQW$FW RI  Nil
 6SLFHV %RDUG FRQVWLWXWHG XQGHU VHFWLRQ  1) of the 6SLFHV%RDUG$FW RI  Nil
 Coir Board established under section 4 of the &RLU,QGXVWU\$FW RI  Nil
 New Pension System Trust established on the 27th February, 2008 under the provisions of the ,QGLDQ7UXVWV$FW RI  Nil
 Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes,— a) dealing with and satisfying the need for housing accommodation; b) planning, development or improvement of cities, towns and villages; regulating, or regulating and developing, c) any activity for the benefit of the general public; or d) regulating any matter, for the benefit of the general public, arising out of the object for which it has been created Such body or authority or Board or Trust or Commission is notified by the &HQWUDO*RYHUQPHQW
 National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and ZKROO\ILQDQFHGE\WKH&HQWUDO*RYHUQPHQW Nil
 A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited Nil.
 Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under section 3 1) of the Small Industries Development Bank of India Act, 1989 RI  Nil
 An infrastructure debt fund Such fund is set up as per the guidelines issued by the Central *RYHUQPHQWE\QRWLILFDWLRQ
 An institution established for financing the infrastructure and development set up under an Act of Parliament Such exclusion from total income is for ten consecutive tax years, beginning from the tax year in which such institution is set up and such institution is notified by the Central *RYHUQPHQW
 A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referred to against serial number 47 a) Such institution is notified by the Central Government; b) exclusion of such income from the total income is for five consecutive tax years beginning from the tax year in which the developmental financing institution is set up; and c) the Central Government may, by notification extend the period of exclusion for a further period, not exceeding five more consecutive tax years, subject to fulfilment of such conditions as specified in the said notifLFDWLRQ
534 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 534 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 535 536 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 536 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 537

Note 1(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:3) (cid:22)(cid:15) the expression "Controller of Insurance" shall have the same meaning as assigned to it in section 2(5B) of the Insurance Act, 1938 (cid:11)4 of 1938)(cid:17)

Note 2(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:3)(cid:23)(cid:15) the expression "khadi" and "village industries" shall have the meanings respectively assigned to them in the Khadi and Village Industries Commission Act, 1956 (cid:11)(cid:25)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12)(cid:17)

Note 3(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:3) (cid:21)(cid:20)(cid:15) the expression "public financial institution" s(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)72) of the Companies Act, 2013 (cid:11)(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:12)(cid:17)

Note 4(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:3)(cid:21)(cid:28)(cid:15)––

(cid:11)a) "Scheduled Castes" and "Scheduled Tribes" shall have the meanings respectively assigned to them in article (cid:22)(cid:25)(cid:25)(cid:11)24(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)25) of the Constitution;

(cid:11)b) "backward classes" means such classes of citizens, other than the Scheduled Castes and the Scheduled Tribes, as may be notified by the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Note 5(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82)(cid:3) (cid:22)0, the expression "minority

community" means a community notified as such by the Central Government.

538 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 538 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

Note 6(cid:17)—(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:54)(cid:79)(cid:17)(cid:3) (cid:49)(cid:82) 31, the expression "ex-servicemen"

means persons––

(cid:11)i) who have served in any rank, whether as combatant or

non-combatant;

(cid:11)ii) in the armed forces of the Union or armed forces of the (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:69)(cid:88)(cid:87)(cid:3) excluding the Assam Rifles, Defence Security Corps, General Reserve Engineering Force, Lok Sahayak Sena, Jammu and Kashmir Militia and Territorial Army);

(cid:11)iii) for a continuous period of not less than six months after

attestation;

(cid:11)iv) who have been released, otherwise than by way of dismissal

or discharge on account of misconduct or inefficiency; and

(cid:11)v) includes their wife, children, father, mother, minor brother, widowed daughter and widowed sister, wholly dependent upon such ex- servicemen, immediately before their death or incapacitation, in case of deceased or incapacitated ex-(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:17)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:22)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 539

SCHEDULE VIII

[See section 12(cid:64)

INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS

In computing the total income of a tax year of any eligible person, being a political party or an electoral trust, as mentioned in column C of the Table below, the income mentioned in column B of the said Table shall not be included, subject to the conditions mentioned in column D of the said Table, and the expressions used in columns B to D of the said Table, shall have the meanings respectively assigned to them in the Note below the said Table:

6O 1R Income not to be included in total income Eligible persons Conditions
A B C D
 Any income which is chargeable under the head "Income from house property" or "Income from other sources" or "Capital gains" or any income by way of voluntary contributions received from any person A political party registered under section 29A of the Representation of the People Act, 1951 43 of 1951) a) Such political party keeps and maintains such books of account and other documents as would enable the Assessing Officer to properly deduce its income therefrom; b) in respect of each such voluntary contribution other than contribution by way of electoral bond in excess of ൟ 20,000, such political party keeps and maintains a record of such contribution and the name and address of the person who has made such contribution; c) the accounts of such political party are audited by an accountant; d) no donation exceeding ൟ 2,000 is received by such political party otherwise than by an account payee cheque drawn on a bank or an account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as may be prescribed or through electoral bond; e) the treasurer of such political party or any other person authorised by that political party in this behalf submits a report under section 29C 3) of the 5HSUHVHQWDWLRQ RI WKH 3HRSOH $FW   RI 1951) for such tax year; and f) such political party furnishes a return of income for the tax year as per the provisions of section 263 1 a iii) DQG  2) on or before the due date UHIHUUHGWRLQVHFWLRQ 1 c)
 Any voluntary contributions received An electoral trust a) Such electoral trust distributes to any political party, registered under section 29A of the Representation of the People Act, 1951  RI 1951), during the said tax year, 95% of the aggregate donations received by it during the said tax year along with the surplus, if any, brought forward from any earlier tax year; and b) such electoral trust functions as per the rules PDGHE\WKH&HQWUDO*RYHUQPHQW

the Explanation to section 31(cid:11)3) of the (cid:53)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:3)(cid:11)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:12)(cid:17)

539

540 THE GAZETTE OF INDIA EXTRAORDINARY 540 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 [Part II—

SCHEDULE IX

(cid:17)

(cid:11)See section 48)

DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"

1(cid:17) (cid:52)(cid:88)(cid:68)(cid:81)(cid:87)(cid:88)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—(cid:11)1) An assessee shall be allowed deduction of,––

(cid:11)a) the amount or aggregate of the amounts deposited by the assessee in the account as specified in paragraph 2; or

(cid:11)b) 40 %of the profits of such business computed under the head "Pro fits and gains of business or profession" before making any deduction under this paragraph,

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)2) The deduction shall be allowed before allowing set off of loss, if any, brought forward from earlier tax years as per section 112(cid:17)

2(cid:17) Conditi(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—(cid:11)1) The deduction under paragraph 1 shall be allowed if the assessee––

(cid:11)a) is carrying on the business of growing and manufacturing tea or coffee or rubber in India during the tax year;

(cid:11)b) has, before the expiry of six months from the end of the tax year or before the due date of furnishing the return of his income, whichever is earlier, deposited any amount in the specified account being,—

(cid:11)i) a special account maintained with the National Bank in accordance with, and for the purposes specified in the special scheme; or

(cid:11)ii) a deposit account in accordance with, and for the purposes specified in the deposit scheme; and

(cid:11)c) gets the accounts of such business for the relevant tax year audited by an accountant before the specified date referred to in section 63 and furnishes the audit report, in such form and manner as may be prescribed (cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)(cid:3)

(cid:11)2) Where the assessee is required, by or under any other law, to get his accounts audited, then it shall be sufficient compliance of sub-paragraph (cid:11)1(cid:12)(cid:11)c), if such assessee—

(cid:11)a) gets the accounts of such business audited under such law before the specified date referred to in section 63; and

(cid:11)b) furnishes by that date the report of such audit and a report by an accountant in the form referred to in sub-paragraph (cid:11)1(cid:12)(cid:11)c(cid:12)(cid:17)

(cid:11)3) If any deduction has been allowed under paragraph 1 in any tax year, no (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) Where the assessee referred to in paragraph 1 is a firm or an association of persons or body of individuals, the deduction under paragraph 1 shall not be allowed (cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

3(cid:17) Withdrawal from special account or deposit account(cid:17)—(cid:11)1) Any amount standing to the credit of the assessee in the specified account shall not be allowed to be withdrawn except for the purpose specified in the special scheme or, in the deposit scheme, or in the circumstances specified below:—

540(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:23)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 541 (cid:11)a) closure of business; or

(cid:11)b) death of an assessee; or

(cid:11)c) partition of a Hindu undivided family; or

(cid:11)d) dissolution of a firm; or

(cid:11)e(cid:12)(cid:3)(cid:79)(cid:76)(cid:84)(cid:88)(cid:76)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)2) If any amount standing to the credit of the assessee in the specified account, is withdrawn during any tax year by the assessee in the circumstance referred to in sub-paragraph (cid:11)1(cid:12)(cid:11)a) and (cid:11)1)(cid:11)d), the whole of such amount shall be deemed to be the profits and gains of business or profession of that tax year and shall accordingly be charged to income-tax for that tax year, as if the business had not been closed or, (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:17)

(cid:11)3) Irrespective of anything contained in sub-paragraph (cid:11)1), if ––

(cid:11)a) any amount standing to the credit of the assessee in the specified account is released by the National Bank or withdrawn by the assessee from the Deposit account, during any tax year; and

(cid:11)b) such amount is utilised for the purchase of specified articles or thing,

then whole of such amount so utilised shall be deemed to be the profits and gains of business of that tax year and shall accordingly be charged to income-tax for that (cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) If any amount standing to the credit of the assessee––

(cid:11)a) in the specified account is released by the National Bank; or

(cid:11)b) is withdrawn by the assessee from the deposit account,

during any tax year for utilisation for the purposes of such business as per the special scheme or deposit scheme and the same is not so utilised, either wholly or partly, within that tax year, such amount not so utilised shall be deemed to be the profits and gains of business of that tax year and shall accordingly be charged to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)5) The provisions of sub-paragraph (cid:11)4) shall not apply in cases where amount is released during any tax year on closure of the account in circumstances referred to in sub-paragraph (cid:11)1(cid:12)(cid:11)b), (cid:11)1)(cid:11)c) and (cid:11)1)(cid:11)e(cid:12)(cid:17)

(cid:11)6) In sub-paragraph (cid:11)3), "specified article or thing" means—

(cid:11)a) any machinery or plant to be installed in any office premises or residential accommodation, including any accommodation in the nature of a guest-house;

(cid:11)b(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:86)(cid:12)(cid:30)

(cid:11)c) any machinery or plant, the whole of the actual cost of which is (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:90)(cid:75)ether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession" of any one tax year;

(cid:11)d) any new machinery or plant to be installed in an industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing specified in the list in Schedule XIII(cid:17)

4(cid:17)(cid:3) No deduction of expenditure met through the amount withdrawn from (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)—If the amount standing to the credit of the assessee in specified account is utilised to incur any expenditure for the purpose of such business as per the special scheme or deposit scheme, no deduction against such expenditure shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession".

(cid:3)542 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 542 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 5(cid:17) Sale or transfer of asset acquired as per (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)—

(cid:11)1) Where any asset,––

(cid:11)a) is acquired in accordance with the special scheme or the deposit scheme; and

(cid:11)b) is sold or transferred to any person in the tax year at any time before expiry of eight years from the end of tax year in which such asset was acquired,

then, the part of cost of asset which is relatable to the deduction allowed under paragraph 1 shall be deemed to be the profits and gains of business of the tax year in which such asset is sold or transferred and shall accordingly be charged to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)2) The provisions of sub-paragraph (cid:11)1) shall not apply, if the asset is sold or transferred—

(cid:11)a) by the assessee to the specified person; or

(cid:11)b) by a firm to a company in connection with succession of business or profession of the firm by such company subject to the following conditions:––

(cid:11)i) the provisions of special scheme or deposit scheme is applicable to the company in the same manner as it applied to the firm;

(cid:11)ii) all the properties of the firm relating to the business or profession immediately before the succession become the properties of the company;

(cid:11)iii) all the liabilities of the firm relating to the business or profession immediately before the succession become the liabilities of the company; and

(cid:11)iv) all the shareholders of the company were partners of the firm (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) In this paragraph, "specified person" means,––

(cid:11)a) Government; or

(cid:11)b) a local authority; or

(cid:11)c) a corporation established by or under a Central, State or Provincial Act; or

(cid:11)d(cid:12) (cid:68)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)45) of the Companies Act, 2013 (cid:11)18 of 2013)(cid:17)

6(cid:17) Interpretation(cid:17)—For the purposes of this Schedule,—

(cid:11)a) "Coffee Board" means the Coffee Board constituted under section 4 of the Coffee Act, 1942 (cid:11)7 of 1942);

(cid:11)b) "deposit account" means an account opened by the assessee for making deposits by the assessee in accordance with and for the purposes specified in the deposit scheme;

(cid:11)c) "deposit scheme" means the scheme made by the Tea Board or the Coffee Board or the Rubber Board, with the prior approval of the Central Government;

(cid:11)d) "National Bank" means the National Bank for Agriculture and Rural Development established under section 3 of the National Bank for Agriculture and Rural Development Act, 1981 (cid:11)61 of 1981);

(cid:11)e) "Rubber Board" means the Rubber Board constituted under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:11)1) of the Rubber Act, 1947 (cid:11)24 of 1947);

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:23)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 543

(cid:11)f) "special account" means an account maintained by the assessee with the National Bank for making deposits in accordance with and for the purposes specified in the special scheme;

(cid:11)g) "special scheme" means the scheme approved in this behalf by the Tea Board o(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:73)(cid:73)(cid:72)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:88)(cid:69)(cid:69)(cid:72)(cid:85)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17);

(cid:11)h) "specified account" means a special account or a deposit account;

(cid:11)i) "Tea Board" means the Tea Board established under section 4 of the Tea Act, 1953 (cid:11)29 of 1953)(cid:17)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)544 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 544 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE X

(cid:11)See section 49)

DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"

1. (cid:52)(cid:88)(cid:68)(cid:81)(cid:87)(cid:88)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—(cid:11)1) An assessee shall be allowed deduction of,––

(cid:11)a) the amount or aggregate of the amount deposited by the assessee in the account as specified in paragraph 2; or

(cid:11)b) 20% of the profits of such business computed under the head "Profits and gains of business or profession" before making any deduction under this paragraph,

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:17)

(cid:11)2) The deduction shall be allowed before allowing set off of loss, if any, brought forward from earlier tax years as per section 112(cid:17)

(cid:11)3) Any interest credited in the specified account shall be deemed to be a (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:17)(cid:3)

2(cid:17)(cid:3)(cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—(cid:11)1) Deduction under paragraph 1 shall be allowed if the assessee––

(cid:11)a) is, during the tax year, carrying on the business consisting of the prospecting for, or extraction or production of, petroleum or natural gas, or both in India, and has entered into an agreement with the Central Government for such business;

(cid:11)b) has, before the end of the tax year, deposited any amount in the specified account, being,––

(cid:11)i) a special account maintanined with the State Bank of India in accordance with, and for the purposes specified in the special scheme; or

(cid:11)ii) a site restoration account in accordance with, and for the purposes specified in the deposit scheme; and

(cid:11)c) gets the accounts of such business for the relevant tax year audited by an accountant before the specified date referred to in section 63 and furnishes the audit report, in such form and manner, as may be prescribed (cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)

(cid:11)2) Where the assessee is required, by or under any other law, to get his accounts audited, then it shall be sufficient compliance of sub-paragraph (cid:11)1(cid:12)(cid:11)c), if such assessee—

(cid:11)a) gets the accounts of such business audited under such law before the specified date referred to in section 63; and

(cid:11)b) furnishes by that date the report of such audit and a report by an accountant in such form referred to in sub-paragraph (cid:11)1(cid:12)(cid:11)c(cid:12)(cid:17)

(cid:11)3) If any deduction has been allowed under paragraph 1 in any tax year, no deduction shall be allowed in re(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)4) Where the assessee referred to in paragraph 1 is a firm or an association of persons or body of individuals, deduction under paragraph 1 shall not be allowed in (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:17)

3(cid:17)(cid:3)(cid:58)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)—(cid:11)1) Any amount standing to the credit of the assessee in the specified account shall not be allowed to be withdrawn except (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:17)(cid:3)

544

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:23)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 545 (cid:11)2(cid:12)(cid:11)a) Irrespective of anything contained in sub-paragraph (cid:11)1), if the amount is utilised for the purchase of specified articles or things, then, such amount shall not be allowed as deduction under paragraph 1––

(cid:11)b) for the purposes of this paragraph, "specified article or thing" means—

(cid:11)i) any machinery or plant to be installed in any office premises or residential accommodation, including any accommodation in the nature of a guest-house;

(cid:11)ii(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:86)(cid:12)(cid:30)

(cid:11)iii) any machinery or plant, the whole of the actual cost of which is (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:68)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:72)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3) computing the income chargeable under the head "Profits and gains of business or profession" of any one tax year;

(cid:11)iv) any new machinery or plant to be installed in an industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing specified in the list in (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:59)(cid:44)(cid:44)(cid:44)(cid:17)

(cid:11)3) Where any amount standing to the credit of the assessee in specified account is withdrawn on closure of such account in any tax year, then the amount computed as under shall be deemed to be the profits and gains of business or profession for the tax year and accordingly the following amount shall be charged to income-tax for that tax year:

A = B-C

where,—

A = deemed profits and gains of business or profession of that tax year;

B = amount withdrawn from the specified account on its closure; and

C = amount, if any, payable to the Central Government by way of profit or production share as provided in agreement referred to in section 54(cid:17)

(cid:11)4) Where any amount is withdrawn on closure of specified account in a tax year in which the business of the assessee is no longer in existence, sub-paragraph (cid:11)3(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)5) If any amount standing to the credited of the assessee—

(cid:11)a) in the specified account is released by the State Bank of India; or

(cid:11)b) is withdrawn by the assessee from the site restoration account,

during any tax year for utilisation for the purposes of such business as per the special scheme or deposit scheme and the same is not so utilised, either wholly or in part within that tax year, such amount shall be deemed to be the profits and gains of business of that tax year and accordingly be charged to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)6) Where any amount standing to the credit of the assessee in the special account or in the Site Restoration Account is utilised by the assessee for the purposes of any expenditure in connection with such business in accordance with the scheme or the deposit scheme, such expenditure shall not be allowed in computing the income chargeable under the head "Profits and gains of business or profession".

4(cid:17)(cid:3)No deduction of expenditure met through amount withdrawn from specified (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:17)—

(cid:11)1) If the amount standing to the credit of the assessee in the specified account is utilised to incur any expenditure for the purpose of business as per the special scheme or deposit scheme, no deduction against such expenditure shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession"(cid:17)

(cid:11)2) In this paragraph, "amount standing to the credit of the assessee in the specified account" includes interest to such accounts.

(cid:3)546 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 546 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 5(cid:17)(cid:3)Sale or transfer of asset acquired as per special scheme or deposit scheme(cid:17)—

(cid:11)1) Where any asset,––

(cid:11)a) is acquired as per the special scheme or the deposit scheme;

and

(cid:11)b) is sold or transferred to any person in the tax year at any time before the expiry of eight years from the end of tax year in which it was acquired,

then, the part of cost of asset as is relatable to the deduction allowed under paragraph 1 shall be deemed to be the profits and gains of business of the tax year in which such asset is sold or transferred and shall accordingly be charged to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

(cid:11)2) Sub-paragraph (cid:11)1) shall not apply, if the asset is sold or transferred by—

(cid:11)a) the assessee to the specified person; or

(cid:11)b) a firm to a company in connection with succession of business or profession of the firm by such company subject to the following conditions:—

(cid:11)i) the provisions of special scheme or deposit scheme is applicable to the company in the same manner as it applied to the firm;

(cid:11)ii) all the properties of the firm relating to the business or profession immediately before the succession becomes the properties of the company;

(cid:11)iii) all the liabilities of the firm relating to the business or profession immediately before the succession becomes the liabilities of the company; and

(cid:11)iv) all the shareholders of the company were partners of the firm (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) In this paragraph, "specified person" means—

(cid:11)a) Government; or

(cid:11)b) a local authority; or

(cid:11)c) a corporation established by or under a Central, State or Provincial Act; or (cid:11)d(cid:12)(cid:3)(cid:68)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)45) of the Companies Act, 2013 (cid:11)18 of 2013)(cid:17)

6(cid:17)(cid:3)Interpretation(cid:17)—For the purposes of this Schedule,—

(cid:11)a) "amount standing to the credit of the assessee" pertaining to the specified account includes interest accrued to such accounts;

(cid:11)b) "deposit scheme" means a scheme made in this behalf by the Ministry of Petroleum and Natural Gas;

(cid:11)c) "specified account" means a special account or site restoration account;

(cid:11)d) "special account" means an account maintained with the State Bank of India for making deposits in accordance with, and for the purposes specified in the special scheme;

(cid:11)e) "special scheme" means a scheme approved in this behalf by the Government of India in the Ministry of Petroleum and Natural Gas;

(cid:11)f) "site restoration account" means an account opened by the assessee for making deposits in accordance with, and for the purposes specified in the deposit scheme;

(cid:11)g) "State Bank of India" means the State Bank of India constituted under the State Bank of India Act, 1955 (cid:11)23 of 1955(cid:12)(cid:17)

(cid:3)

6HF@ 7+(*$=(77(2),1',$(;75$25',1$5< No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 547 

SCHEDULE XI

[See (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)91(cid:12)(cid:64)

PART A

RECOGNISED PROVIDENT FUNDS

1(cid:17) Application of Part(cid:17)—This Part shall not apply to any provident fund to which the Provident Funds Act, 1925 (cid:11)19 of 1925), applies(cid:17)

2(cid:17) Definitions(cid:17)—For the purposes of this Part, unless the context otherwise requires,—

(cid:11)a) "approving authority" means the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner;

(cid:11)b) "employer" means any person who maintains a provident fund for the benefit of his or its employees, being—

(cid:11)i) a Hindu undivided family, company, firm or other association of persons, or

(cid:11)ii) an individual engaged in a business or profession, the profits and gains whereof are assessable to income-tax under the head "Profits and gains of business or profession";

(cid:11)c) "employee" means an employee participating in a provident fund, excluding personal or domestic servant;

(cid:11)d) "contribution" means any sum credited by or on behalf of any employee out of his salary, or by an employer out of his own funds, to the individual account of an employee, excluding any sum credited as interest;

(cid:11)e) "balance to the credit of an employee" means the total amount to the credit of his individual account in a provident fund at any time;

(cid:11)f) "annual accretion", in relation to the balance to the credit of an employee means the increase to such balance, in any year arising from contributions and interest;

(cid:11)g) "accumulated balance due to an employee" means the balance to his credit, or portion thereof claimable by the employee under the regulations of the fund, on the day he ceases to be an employee of the employer maintaining the fund;

(cid:11)h) "regulations of a fund" means the specific regulations governing the constitution and administration of a particular provident fund; and

(cid:11)i) "salary" includes dearness allowance, if provided for in the terms of employment, but excludes all other allowan(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:72)(cid:86)(cid:17)(cid:3)

3(cid:17)(cid:3) (cid:53)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:68)(cid:79)(cid:17)—(cid:11)1) The approving authority may grant recognition to a provident fund, which in his opinion, satisfies the conditions prescribed in paragraph 4 and the rules made by the Board in this regard and may, at any time, withdraw such recognition if, in his opinion, the provident fund violates any of those conditions(cid:17)

(cid:11)2) An order granting recognition shall take effect on such date specified by the approving authority as per any rules made or may be made by the Board in this behalf, such date not being later than the last day of the tax year in which the order (cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)

(cid:11)3(cid:12)(cid:3)(cid:36)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)(cid:3)

(cid:11)4) An order according recognition to a provident fund shall not, unless the approving authority otherwise directs, be affected by the fact that—

547

(cid:3)548 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 548 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) the fund is subsequently amalgamated with another provident fund on the occurrence of an amalgamation of the undertakings in connection with which the two funds are maintained; or

(cid:11)b) the fund subsequently absorbs the whole or a part of another provident fund belonging to an undertaking which is wholly or in part transferred to or merged in the undertaking of the employer maintaining the first-(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

4(cid:17)(cid:3) (cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:17)—In order to receive and retain recognition, a provident fund, shall, subject to the provisions of paragraph 5, satisfy the following conditions and any other conditions as may be prescribed—

(cid:11)a) all employees shall be employed in India, or employed by an employer whose principal place of business is in India;

(cid:11)b) the contributions of an employee in any year shall be a fixed proportion of his salary for that year, deducted by the employer from each periodical payment of salary in that proportion and credited to the employee's individual account in the fund;

(cid:11)c) the employer's contributions to the employee's account in any year shall not exceed the employee's contribution in that year, and shall be credited to the employee's account at intervals not exceeding one year;

(cid:11)d) the fund shall be vested in two or more trustees or the Official Trustee under a trust which shall not be revocable, except with the consent of all the beneficiaries;

(cid:11)e) the fund shall consist only of––

(cid:11)i) contributions as specified above, received by the trustees;

(cid:11)ii) accumulations thereof;

(cid:11)iii) interest credited in respect of such contributions and accumulations;

(cid:11)iv) securities purchased there with; and

(cid:11)v) any capital gains arising from the transfer of capital assets of the fund;

(cid:11)f) the fund shall be the fund of an establishment—

(cid:11)i(cid:12)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:11)3) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (cid:11)19 of 1952) apply; or

(cid:11)ii) notified by the Central Provident Fund Commissioner under (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:11)4) of the said Act,

and such establishment shall be exempted from the operation of all or any of the provisions of any scheme mentioned in section 17 of the said Act;

(cid:11)g(cid:12)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)h), shall not be entitled to recover any sum from the fund, except when the employee—

(cid:11)i) is dismissed for misconduct; or

(cid:11)ii) voluntarily leaves his employment otherwise than due to ill-health or other unavoidable cause before the end of the term of service specified in the regulations of the fund;

(cid:11)h) for the purposes of c(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)g), the recovery made by the employer shall be limited to––

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:23)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 549 (cid:3)

(cid:11)i) the contributions made by him to the individual account of the employee;

(cid:11)ii) interest credited in respect of such contributions as per the regulations of the fund; and

(cid:11)iii) the accumulations thereof;

(cid:11)i) the accumulated balance due to an employee shall be payable on the day he ceases to be an employee of the employer maintaining the fund;

(cid:11)j) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)i) or as per conditions and restrictions prescribed, no portion of the balance to the credit of an employee shall be payable (cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:17)

5(cid:17)(cid:3) (cid:53)(cid:72)(cid:79)(cid:68)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)—(cid:11)1) Irrespective of anything contained in parag(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:23)(cid:11)a), the approving authority may, if he thinks fit and subject to such conditions that he thinks proper to attach to such recognition, record recognition to a fund which is—

(cid:11)a) maintained by an employer whose principal place of business is outside India; and

(cid:11)b) the proportion of employees employed outside India does not exceed 10 %(cid:17)

(cid:11)2(cid:12)(cid:3) (cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:23)(cid:11)b), an employee who retains his employment––

(cid:11)a) while serving in the armed forces of the Union; or

(cid:11)b) when taken into or employed in the national service under any law for the time being in force,

may, contribute to the fund during such service in the armed forces or employment in the national service, a sum not exceeding the amount he would have contributed had he continued to serve the employer, whether he received any salary or not from (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)3(cid:12)(cid:3)(cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:23)(cid:11)e(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)i),—

(cid:11)a) at the request made in writing by the employee who ceases to be an employee of the employer maintaining the fund, the trustees of the fund may agree to retain the whole or any part of the accumulated balance to be drawn by him at any time on demand;

(cid:11)b) when the accumulated balance due to such employee is retained in the fund as per cla(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), the fund may also include interest in respect of such accumulated balance; and

(cid:11)c) the fund may also consist of any amount and interest thereof transferred from the employee's individual account in any recognised provident fund maintained by his former employer(cid:17)

(cid:11)4) Subject to any rules made by the Board, the approving authority may relax (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:23)(cid:11)c) for any particular fund,—

(cid:11)a) to permit the payment of larger contributions by an employer to the employee's individual account whose salary does not exceed five hundred rupees per month; and

(cid:11)b) to permit the employers to credit the employees' individual accounts with periodical bonuses or contributions of a contingent nature, when the calculation and payment of such bonuses or contributions is provided for on (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:79)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

(cid:3)550 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 550 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)5(cid:12)(cid:3)(cid:44)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:23)(cid:11)j), in order to allow an employee to pay the amount of tax assessed on his total income under (cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:20)(cid:20)(cid:11)4), such employee shall be allowed to withdraw from the balance amount to his credit in the recognised provident fund, a sum not exceeding the difference between such amount and the amount to which he would have been (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:20)(cid:20)(cid:11)2) had not been (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

6(cid:17) Employer's annual contributions, when deemed to be income received by (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:17)—The portion of the annual accretion in the tax year to the employee's balance in a recognised provident fund consisting of—

(cid:11)a) contributions made by the employer exceeding 12% of the employee's salary; and

(cid:11)b) interest credited on the balance to the credit of an employee in so far as it is allowed at a rate exceeding such rate as fixed by the Central Government by notification,

shall be deemed to have been received by the employee and included in his total (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:17)(cid:3)

7(cid:17)(cid:3)Exemption for employee'(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)—An employee participating in a recognised provident fund shall, in respect of his own contributions to his individual account in the fund in the tax year, be entitled to a deduction in the computation of his total income of an amount determined as per section 123(cid:17)

8. Exclusion from total income of accumulated balance—(cid:11)1) Subject to the provisions of sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:11)2), the accumulated balance due and payable to an employee shall be excluded from the computation of his total income—

(cid:11)a) if the employee has rendered continuous service with his employer for five years or more; or

(cid:11)b) even if, the employee has not served continuously, the service was terminated due to––

(cid:11)i) the employee's ill-health; or

(cid:11)ii) by the contraction or closure of the employer's business; or

(cid:11)iii) other cause beyond the control of the employee;

(cid:11)c) if, on the cessation of his employment, the employee obtains employment with any other employer, to the extent the accumulated balance due and becoming payable to him is transferred to his individual account in any recognised provident fund maintained by such other employer; or

(cid:11)d) the entire balance standing to the employee's credit is transferred to his account under a pension scheme referred to in section 124 and notified by the Central Government(cid:17)

(cid:11)2) Where the accumulated balance due and payable to an employee includes any amount transferred from another recognised provident fund or funds of a previous employer or employers, the continuous service period for the purposes of sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:11)1(cid:12)(cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)b) shall include the period or periods served under the aforesaid previous employer or employers(cid:17)(cid:3)

9(cid:17)(cid:3)(cid:55)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)—Where the accumulated balance due to an employee is included in his total income owing to the provisions of paragraph 8 not being applicable, then—

(cid:11)a) the Assessing Officer shall calculate the total of the various sums of tax which would have been payable by the employee in respect of his total income for each of the years concerned if the fund had not been a recognised provident fund; and

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 551 (cid:11)b) the amount by which such total exceeds the total of all sums paid by or on behalf of such employee by way of tax for such years shall be payable by the employee in addition to any other tax for which he may be liable for (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

10(cid:17)(cid:3) (cid:39)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:88)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)—In cases where paragraph 9 applies––

(cid:11)a) the trustees of a recognised provident fund; or

(cid:11)b) any person authorised by the regulations of the fund to make payment of accumulated balances due to employees,

shall deduct from the accumulated balance at the time of payment, the amount payable under the rule and the provisions of Chapter XIX-B shall apply as if the accumulated balance were income chargeable under the head "Salaries".

11(cid:17)(cid:3) (cid:55)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:81)(cid:72)(cid:90)(cid:79)(cid:92)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:17)—(cid:11)1) Where recognition is accorded to a provident fund with existing balances, an account shall be made of the fund up to the day immediately preceding the day on which the recognition takes effect,—

(cid:11)a) showing the balance to the credit of each employee on such day; and

(cid:11)b) containing such further particulars as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The account shall also show in respect of balance to the credit of each employee—

(cid:11)a) the amount thereof to be transferred to the employee's account in the (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:11)herein referred to as transferred balance); and

(cid:11)b) such "transferred balance" shall be shown as balance to his credit in the recognised provident fund on the date on which the recognition takes effect, and sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)4(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:24)(cid:11)5(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)3) Any part of the balance to the credit of each employee in the existing fund not transferred to the recognised fund shall be excluded from the recognised fund's account and shall be liable to income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:11)4) Subject to rules made by the Board in this behalf,—

(cid:11)a) the Assessing Officer shall calculate the aggregate of all amounts in the transferred balance that would have been liable to income-tax if this Part had been in force since the fund's institution, without regard to any tax which may have been paid on any amount;

(cid:11)b) the aggregate of amounts in a transferred balance, if any, shall be deemed to be income received by the employee in the tax year in which the recognition of the fund takes effect and shall be included in the employee's total income for that tax year;

(cid:11)c) for the purposes of assessment, the remainder of the transferred balance shall be disregarded, but no other exemption or relief, by way of refund or otherwise, shall be granted in respect of any sum comprised in such (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)

(cid:11)5) In cases of serious accounting difficulty, the approving authority may, subject to rules, make a summary calculation of the aggregate as provided in sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)6) Nothing in this paragraph shall affect the rights of the persons administering an unrecognised provident fund or dealing with it, or with the balance to the credit of (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

12(cid:17)(cid:3) Acco(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:17)—(cid:11)1) The accounts of a recognised provident fund shall be maintained by the trustees of the fund in such form, for such period, and contain such particulars, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:3)552 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 552 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) The accounts shall be available to inspection by the income-tax authorities at all reasonable times, and the trustees shall provide the Assessing Officer with the abstracts of such accounts as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

13(cid:17)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)—(cid:11)1) An employer objecting to an order of the approving authority not granting recognition or withdrawing recognition from a provident fund may appeal to the Board, within sixty days of such order(cid:17)

(cid:11)2) The appeal shall be in such form and verified in such manner, and subject to the payment of such fee as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

14(cid:17)(cid:3) (cid:55)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:72)(cid:17)—(cid:11)1) When an employer who maintains a provident fund, whether recognised or not, for the benefit of his employees and has not transferred the fund or portion of it, transfers such fund or portion to trustees in trust for the participating employees, the transferred amount shall be deemed (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:83)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)

(cid:11)2) When an employee receives the accumulated balance due to him from the fund, any portion of such balance representing the employee's share of the amount transferred to the trustees (without addition of interest and exclusive of employee's contributions and interest thereon) shall be deemed to be,—

(cid:11)a) employer's expenditure under section 34;

(cid:11)b) incurred in the tax year in which the accumulated balance due to the employee is paid,

provided an arrangement for deduction of tax at source has been made from the (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:17)(cid:3)

PART B

APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS

1(cid:17)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—For the purposes of this Part, unless the context otherwise requires, "approving authority", "employer", "employee", "contribution" and "salary", in relation to superannuation funds and gratuity funds shall have, the (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:21)(cid:11)a(cid:12)(cid:15)(cid:3)(cid:11)b(cid:12)(cid:15)(cid:3)(cid:11)c(cid:12)(cid:15)(cid:3)(cid:11)d(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)i) of (cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:36)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:17)(cid:3)

2(cid:17)(cid:3)(cid:36)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:68)(cid:79)(cid:17)—(cid:11)1) The approving authority may grant approval to any superannuation fund or its part, or any gratuity fund, as the case may be, which in his opinion satisfies the conditions prescribed in paragraph 3, and may withdraw such approval at any time, if, in his (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:11)2) The approving authority shall inform the trustees of the fund, in writing, the grant of approval with the date on which the approval is to take effect and the (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:17)

(cid:11)3) The approving authority shall inform the trustees of the fund, in writing, any withdrawal of approval along with the reasons and the date on which the (cid:90)(cid:76)(cid:87)(cid:75)(cid:71)(cid:85)(cid:68)(cid:90)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:17)

(cid:11)4) The approving authority shall not refuse or withdraw any approval without giving the trustees a reason(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

3(cid:17) (cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:17)—In order to receive and retain approval, a superannuation fund or a gratuity fund, as the case may be, shall satisfy the following conditions, and any other conditions as may be prescribed:—

(cid:11)a) the fund shall be established under an irrevocable trust in connection with a trade or an undertaking carried on in India, with at least 90% employees employed in India;

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 553 (cid:11)b) the sole purpose of the fund shall be the provision of annuities or gratuity, as the case may be, for employees in the trade or undertaking––

(cid:11)i) upon their retirement at or after a specified age;

(cid:11)ii) upon incapacitation before retirement;

(cid:11)iii) on termination of employment after a minimum period of service specified in the rules of the gratuity fund; or

(cid:11)iv) for the widows, children or dependants of such employees on their death;

(cid:11)c) the employer in the trade or undertaking shall contribute to the fund; and

(cid:11)d) all annuities, pensions and other benefits, granted from the fund shall (cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

4(cid:17) Application for approva(cid:79)(cid:17)—(cid:11)1) An application for approval of a superannuation fund or part of it, or any gratuity fund, as the case may be, shall be made in writing by the trustees to the Assessing Officer by whom the employer is assessable, and shall be accompanied by—

(cid:11)a) a copy of the instrument establishing the fund and two copies of the rules thereof; and

(cid:11)b) two copies of the accounts of the fund relating to such earlier year or (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:11)(cid:81)(cid:82)(cid:87)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) said application is made) for which the accounts have been made up, if the fund has been in existence before the financial year in which the application for approval is made(cid:17)(cid:3)

(cid:11)2) In addition to the documents referred to in sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)1), the approving authority may re(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:17)

(cid:11)3) If any alteration is made to the rules, constitution, objects or conditions of the fund after the date of the application for approval,––

(cid:11)a) the trustees shall immediately inform such alterations to the Assessing Officer mentioned in sub-(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:11)1); and

(cid:11)b) failure to inform such alterations may result in the approval given, if any, be deemed to be withdrawn from the date on which the alteration took effect, unless the approving au(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:17)(cid:3)

5(cid:17)(cid:3)Gratuity deemed to be salary(cid:17)—If any gratuity is paid to an employee during his lifetime, the gratuity shall be treated as salary paid to the employee for the purposes (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

6(cid:17)(cid:3)Contributions of employee when (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:17)—When (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74) the interest, if any) are repaid to the employer, the amount so repaid shall be deemed for the purposes of income-tax to be the income (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)(cid:3)(cid:3)

7(cid:17) Deduction of tax on contributions paid to an empl(cid:82)(cid:92)(cid:72)(cid:72)(cid:17)—(cid:11)1) When any contributions made by an employer to an approved superannuation fund, including interest are paid to an employee during his lifetime under conditions other than those (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:27)(cid:12)(cid:15)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)ll be deducted at the average rate of tax applicable to the employee—

(cid:11)a) during the previous three years; or

(cid:11)b) during the period for which the employee was a member of the fund, if (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:3)554 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 554 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:3)

(cid:11)2) The trustees shall pay the tax so deducted to the Central Government within the time and manner, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

8(cid:17) Deduction from pay of and contributions on behalf of employee to be included (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)—When an employer deducts contributions from the emoluments of the employee or pays on his behalf any contributions to an approved superannuation fund, all such deductions or payments shall be included in the statement which is required (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:26)(cid:11)3(cid:12)(cid:11)b(cid:12)(cid:17)(cid:3)

9(cid:17)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)—(cid:11)1) An employer objecting to an order of the approving authority refusing to grant approval to a superannuation fund, or a gratuity fund, as the case may be, or withdrawing such approval may appeal to the Board within sixty days of such (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)2) The appeal shall be in such form and verified in such manner and subject to the payment of such fee, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

10(cid:17)(cid:3)Liability of trustees on cessation of approval of superannuation fund(cid:17)—If a fund or a part of a fund for any reason ceases to be an approved superannuation fund, the trustees of the fund shall nevertheless remain liable to tax on any sum paid on (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3) as the sum so paid is in respect of contributions made before the fund or part of the (cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:17)

11(cid:17) Liabilities of trustees on cessation of approval of gratuity fund(cid:17)—If a gratuity fund for any reason ceases to be an approved gratuity fund, the trustees shall (cid:81)(cid:72)(cid:89)(cid:72)(cid:85)(cid:87)(cid:75)(cid:72)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:74)(cid:85)(cid:68)(cid:87)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:17)(cid:3)

12(cid:17) (cid:51)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:17)—The trustees of an approved superannuation fund or an approved gratuity fund and any employer who contributes to such a fund shall furnish such returns, statement, particulars or information, as required by notice from the Assessing Officer within the specified period, not being less than twenty-one days from th(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

PART C

POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS

1(cid:17) (cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)—In addition to powers granted by (cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:36)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3)(cid:11)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) fund or superannuation fund or gratuity fund) in respect of the following:—

(cid:11)a) to provide for the statements and information to be submitted along with an application for approval or recognition for a fund;

(cid:11)b) to provide for the returns, statements, particulars, or information which the Assessing Officer may require from the trustees of an approved superannuation fund or from the employer;

(cid:11)c) to limit the ordinary annual and other contributions of an employer to the gratuity fund or an approved superannuation fund;

(cid:11)d) to limit the contributions to a recognised provident fund by employees who are shareholders in the company;

(cid:11)e) to regulate investment or deposit of the moneys of a recognised or an approved fund, subject to the condition that no rule shall require more than 50% of the fund's money to be invested in Government securities as defined in section 2(cid:11)f) of the (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:3)(cid:11)(cid:22)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:25)(cid:12);

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 555 (cid:11)f) to provide for the assessment by way of penalty of any consideration received by an employee for an assignment of, or creation of a charge upon, his beneficial interest in a recognised or an approved fund;

(cid:11)g) to determine the extent and manner of exemption from payment of tax on contributions and interest credited to the individual account of the employee in a provident fund from which recognition has been withdrawn;

(cid:11)h) to determine the extent and manner of exemption from payment of tax on any payment made from a superannuation fund from which approval has been withdrawn;

(cid:11)i) to provide for the withdrawal of the approval of a superannuation fund or gratuity fund, which ceases to satisfy the requirements of this Part or the rules made thereunder; and

(cid:11)j) to carry out any other the purpose of this Part and to secure such further control over the recognition or approval of the funds and the (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:72)(cid:17)

2. All rules made under this Part shall be subject to section 534(cid:17)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

556 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE XII

(cid:11)See section 51)

PART A

MINERALS

(cid:20)(cid:17) (cid:36)(cid:79)(cid:88)(cid:80)(cid:76)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:21)(cid:17) (cid:36)(cid:83)(cid:68)(cid:87)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:75)(cid:82)(cid:86)(cid:83)(cid:75)(cid:68)(cid:87)(cid:76)(cid:70)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:22)(cid:17) (cid:37)(cid:72)(cid:85)(cid:92)(cid:79)(cid:17)

(cid:23)(cid:17) (cid:38)(cid:75)(cid:85)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:72)(cid:17)

(cid:24)(cid:17) (cid:38)(cid:82)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:74)(cid:81)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:25)(cid:17) (cid:38)(cid:82)(cid:79)(cid:88)(cid:80)(cid:69)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:54)(cid:68)(cid:80)(cid:68)(cid:85)(cid:86)(cid:78)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)"rare earths" (cid:74)(cid:85)(cid:82)(cid:88)(cid:83)(cid:17)

(cid:26)(cid:17) (cid:38)(cid:82)(cid:83)(cid:83)(cid:72)(cid:85)(cid:17)

(cid:27)(cid:17) (cid:42)(cid:82)(cid:79)(cid:71)(cid:17)

(cid:28)(cid:17) (cid:42)(cid:92)(cid:83)(cid:86)(cid:88)(cid:80)(cid:17)

(cid:20)(cid:19)(cid:17) (cid:44)(cid:85)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:72)(cid:17)

(cid:20)(cid:20)(cid:17) (cid:47)(cid:72)(cid:68)(cid:71)(cid:17)

(cid:20)(cid:21)(cid:17) (cid:48)(cid:68)(cid:81)(cid:74)(cid:68)(cid:81)(cid:72)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:72)(cid:17)

(cid:20)(cid:22)(cid:17) (cid:48)(cid:82)(cid:79)(cid:92)(cid:69)(cid:71)(cid:72)(cid:81)(cid:88)(cid:80)(cid:17)

(cid:20)(cid:23)(cid:17) (cid:49)(cid:76)(cid:70)(cid:78)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:20)(cid:24)(cid:17) (cid:51)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:80)(cid:72)(cid:87)(cid:68)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:20)(cid:25)(cid:17) (cid:51)(cid:76)(cid:87)(cid:70)(cid:75)(cid:69)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:20)(cid:26)(cid:17) (cid:51)(cid:85)(cid:72)(cid:70)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:87)(cid:82)(cid:81)(cid:72)(cid:86)(cid:17)

(cid:20)(cid:27)(cid:17) (cid:53)(cid:88)(cid:87)(cid:76)(cid:79)(cid:72)(cid:17)

(cid:20)(cid:28)(cid:17) (cid:54)(cid:76)(cid:79)(cid:89)(cid:72)(cid:85)(cid:17)

(cid:21)(cid:19)(cid:17) (cid:54)(cid:88)(cid:79)(cid:83)(cid:75)(cid:88)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:21)(cid:20)(cid:17) (cid:55)(cid:76)(cid:81)(cid:17)

(cid:21)(cid:21)(cid:17) (cid:55)(cid:88)(cid:81)(cid:74)(cid:86)(cid:87)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:21)(cid:22)(cid:17) (cid:56)(cid:85)(cid:68)(cid:81)(cid:76)(cid:73)(cid:72)(cid:85)(cid:82)(cid:88)(cid:86)(cid:3)(cid:68)(cid:79)(cid:79)(cid:68)(cid:81)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:80)(cid:82)(cid:81)(cid:68)(cid:93)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:21)(cid:23)(cid:17) (cid:56)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:69)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:79)(cid:72)(cid:73)(cid:87)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:83)(cid:83)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71) (cid:74)(cid:82)(cid:79)(cid:71)(cid:15)(cid:3)(cid:76)(cid:79)(cid:80)(cid:72)(cid:81)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:76)(cid:87)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:21)(cid:24)(cid:17) (cid:57)(cid:68)(cid:81)(cid:68)(cid:71)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:17)

(cid:21)(cid:25)(cid:17) (cid:61)(cid:76)(cid:81)(cid:70)(cid:17)

(cid:21)(cid:26)(cid:17) (cid:61)(cid:76)(cid:85)(cid:70)(cid:82)(cid:81)(cid:17)

PART B

GROUPS OF ASSOCIATED MINERALS

(cid:20)(cid:17) (cid:36)(cid:83)(cid:68)(cid:87)(cid:76)(cid:87)e, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica, (cid:51)(cid:76)(cid:87)(cid:70)(cid:75)(cid:69)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:15)(cid:3)(cid:52)(cid:88)(cid:68)(cid:85)(cid:87)(cid:93)(cid:15)(cid:3)(cid:54)(cid:68)(cid:80)(cid:68)(cid:85)(cid:86)(cid:78)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:72)(cid:79)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:55)(cid:82)(cid:83)(cid:68)(cid:93)(cid:15)(cid:3)(cid:55)(cid:68)(cid:81)(cid:87)(cid:68)(cid:79)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:55)(cid:82)(cid:88)(cid:85)(cid:80)(cid:68)(cid:79)(cid:76)(cid:81)(cid:72)(cid:17)

(cid:21)(cid:17) (cid:44)(cid:85)(cid:82)(cid:81)(cid:15)(cid:3)(cid:48)(cid:68)(cid:81)(cid:74)(cid:68)(cid:81)(cid:72)(cid:86)(cid:72)(cid:15)(cid:3)(cid:55)(cid:76)(cid:87)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:57)(cid:68)(cid:81)(cid:68)(cid:71)(cid:76)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:49)(cid:76)(cid:70)(cid:78)(cid:72)(cid:79)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)

556(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 557 (cid:22)(cid:17)(cid:3) (cid:47)(cid:72)(cid:68)(cid:71)(cid:15)(cid:3) (cid:61)(cid:76)(cid:81)(cid:70)(cid:15)(cid:3) (cid:38)(cid:82)(cid:83)(cid:83)(cid:72)(cid:85)(cid:15)(cid:3) Cadmium, Arsenic, Antimony, Bismuth, Cobalt, Nickel, Molybdenum, and Uranium minerals, and Gold and Silver, Arsenopyrite, (cid:38)(cid:75)(cid:68)(cid:79)(cid:70)(cid:82)(cid:83)(cid:92)(cid:85)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:51)(cid:92)(cid:85)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:51)(cid:92)(cid:85)(cid:85)(cid:75)(cid:82)(cid:87)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:51)(cid:72)(cid:81)(cid:87)(cid:79)(cid:68)(cid:81)(cid:71)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:23)(cid:17)(cid:3)(cid:38)(cid:75)(cid:85)(cid:82)(cid:80)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:50)(cid:86)(cid:80)(cid:76)(cid:85)(cid:76)(cid:71)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:51)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:49)(cid:76)(cid:70)(cid:78)(cid:72)(cid:79)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:24)(cid:17)(cid:3)(cid:46)(cid:92)(cid:68)(cid:81)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:54)(cid:76)(cid:79)(cid:79)(cid:76)(cid:80)(cid:68)(cid:81)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:38)(cid:82)(cid:85)(cid:88)(cid:81)(cid:71)(cid:88)(cid:80)(cid:15)(cid:3)(cid:39)(cid:88)(cid:80)(cid:82)(cid:85)(cid:87)(cid:76)(cid:72)(cid:85)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:82)(cid:83)(cid:68)(cid:93)(cid:17)

(cid:25)(cid:17)(cid:3)(cid:42)(cid:82)(cid:79)(cid:71)(cid:15)(cid:3)(cid:54)(cid:76)(cid:79)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:55)(cid:72)(cid:79)(cid:79)(cid:88)(cid:85)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:54)(cid:72)(cid:79)(cid:72)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:51)(cid:92)(cid:85)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:26)(cid:17)(cid:3) (cid:37)(cid:68)(cid:85)(cid:92)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:41)(cid:79)(cid:88)(cid:82)(cid:85)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3) (cid:38)(cid:75)(cid:68)(cid:79)(cid:70)(cid:82)(cid:70)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3) (cid:54)(cid:72)(cid:79)(cid:72)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:61)(cid:76)(cid:81)(cid:70)(cid:15)(cid:3) (cid:47)(cid:72)(cid:68)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:76)(cid:79)(cid:89)(cid:72)(cid:85)(cid:17)

(cid:27)(cid:17)(cid:3)(cid:55)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:88)(cid:81)(cid:74)(cid:86)(cid:87)(cid:72)(cid:81)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:28)(cid:17)(cid:3)(cid:47)(cid:76)(cid:80)(cid:72)(cid:86)(cid:87)(cid:82)(cid:81)(cid:72)(cid:15)(cid:3)(cid:39)(cid:82)(cid:79)(cid:82)(cid:80)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:48)(cid:68)(cid:74)(cid:81)(cid:72)(cid:86)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:20)(cid:19)(cid:17)(cid:3)(cid:44)(cid:79)(cid:80)(cid:72)(cid:81)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:48)(cid:82)(cid:81)(cid:68)(cid:93)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3)(cid:61)(cid:76)(cid:85)(cid:70)(cid:82)(cid:81)(cid:15)(cid:3)(cid:53)(cid:88)(cid:87)(cid:76)(cid:79)(cid:72)(cid:15)(cid:3)(cid:42)(cid:68)(cid:85)(cid:81)(cid:72)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:76)(cid:79)(cid:79)(cid:76)(cid:80)(cid:68)(cid:81)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:20)(cid:20)(cid:17)(cid:3)(cid:54)(cid:88)(cid:79)(cid:83)(cid:75)(cid:76)(cid:71)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:82)(cid:83)(cid:83)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:44)(cid:85)(cid:82)(cid:81)(cid:17)

(cid:20)(cid:21)(cid:17)(cid:3)(cid:38)(cid:82)(cid:68)(cid:79)(cid:15)(cid:3)(cid:41)(cid:76)(cid:85)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:75)(cid:68)(cid:79)(cid:72)(cid:17)

(cid:20)(cid:22)(cid:17)(cid:3)(cid:48)(cid:68)(cid:74)(cid:81)(cid:72)(cid:87)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:83)(cid:68)(cid:87)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:20)(cid:23)(cid:17)(cid:3)(cid:48)(cid:68)(cid:74)(cid:81)(cid:72)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:75)(cid:85)(cid:82)(cid:80)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:20)(cid:24)(cid:17)(cid:3)(cid:55)(cid:68)(cid:79)(cid:70)(cid:3)(cid:11)(cid:54)(cid:82)(cid:68)(cid:83)(cid:86)(cid:87)(cid:82)(cid:81)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:87)(cid:72)(cid:68)(cid:87)(cid:76)(cid:87)(cid:72)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:82)(cid:79)(cid:82)(cid:80)(cid:76)(cid:87)(cid:72)(cid:17)

(cid:20)(cid:25)(cid:17)(cid:3) (cid:37)(cid:68)(cid:88)(cid:91)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3) (cid:47)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3) (cid:36)(cid:79)(cid:88)(cid:80)(cid:76)(cid:81)(cid:82)(cid:88)(cid:86)(cid:3) (cid:38)(cid:79)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3) (cid:47)(cid:76)(cid:87)(cid:75)(cid:82)(cid:80)(cid:68)(cid:85)(cid:74)(cid:72), Titanium, Vanadium, (cid:42)(cid:68)(cid:79)(cid:79)(cid:76)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:82)(cid:79)(cid:88)(cid:80)(cid:69)(cid:76)(cid:88)(cid:80)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:17)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)558 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 558 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31

SCHEDULE XIII

[See (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:23)(cid:24)(cid:11)2(cid:12)(cid:64)

LIST OF ARTICLES OR THINGS

(cid:20)(cid:17)(cid:3)(cid:37)(cid:72)(cid:72)(cid:85)(cid:15)(cid:3)(cid:90)(cid:76)(cid:81)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:79)(cid:70)(cid:82)(cid:75)(cid:82)(cid:79)(cid:76)(cid:70)(cid:3)(cid:86)(cid:83)(cid:76)(cid:85)(cid:76)(cid:87)(cid:86)(cid:17)

(cid:21)(cid:17)(cid:3)(cid:55)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:15)(cid:3)(cid:70)(cid:76)(cid:74)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:75)(cid:72)(cid:85)(cid:82)(cid:82)(cid:87)(cid:86)(cid:15)(cid:3)(cid:70)(cid:76)(cid:74)(cid:68)(cid:85)(cid:72)(cid:87)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:69)(cid:76)(cid:85)(cid:76)(cid:86)(cid:15)(cid:3)(cid:86)(cid:80)(cid:82)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:76)(cid:91)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:76)(cid:83)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:76)(cid:74)(cid:68)(cid:85)(cid:72)(cid:87)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3)(cid:70)(cid:75)(cid:72)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:81)(cid:88)(cid:73)(cid:73)(cid:17)

(cid:22)(cid:17)(cid:3)(cid:38)(cid:82)(cid:86)(cid:80)(cid:72)(cid:87)(cid:76)(cid:70)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:76)(cid:79)(cid:72)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:23)(cid:17)(cid:3)(cid:55)(cid:82)(cid:82)(cid:87)(cid:75)(cid:3)(cid:83)(cid:68)(cid:86)(cid:87)(cid:72)(cid:15)(cid:3)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:70)(cid:85)(cid:72)(cid:68)(cid:80)(cid:15)(cid:3)(cid:87)(cid:82)(cid:82)(cid:87)(cid:75)(cid:3)(cid:83)(cid:82)(cid:90)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:68)(cid:83)(cid:17)

(cid:24)(cid:17)(cid:3) (cid:36)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)d waters in the manufacture of which blended flavouring (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:92)(cid:81)(cid:87)(cid:75)(cid:72)(cid:87)(cid:76)(cid:70)(cid:3)(cid:72)(cid:86)(cid:86)(cid:72)(cid:81)(cid:70)(cid:72)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:17)

(cid:25)(cid:17)(cid:3)(cid:38)(cid:82)(cid:81)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:75)(cid:82)(cid:70)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

(cid:26)(cid:17)(cid:3)(cid:42)(cid:85)(cid:68)(cid:80)(cid:82)(cid:83)(cid:75)(cid:82)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:85)(cid:68)(cid:80)(cid:82)(cid:83)(cid:75)(cid:82)(cid:81)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:17)

(cid:27)(cid:17)(cid:3)(cid:51)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:17)

(cid:28)(cid:17)(cid:3)(cid:51)(cid:75)(cid:82)(cid:87)(cid:82)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:76)(cid:70)(cid:3)(cid:68)(cid:83)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:88)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:17)

(cid:20)(cid:19)(cid:17)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:88)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:92)(cid:83)(cid:72)(cid:90)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3) cash registering machines, cheque writing machines, intercom machines and teleprinters including all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work and for data processing including calculating machines and (cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:20)(cid:20)(cid:17)(cid:3)(cid:54)(cid:87)(cid:72)(cid:72)(cid:79)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:87)(cid:72)(cid:72)(cid:79)(cid:17)

(cid:20)(cid:21)(cid:17)(cid:3)(cid:54)(cid:68)(cid:73)(cid:72)(cid:86)(cid:15)(cid:3)(cid:86)(cid:87)(cid:85)(cid:82)(cid:81)(cid:74)(cid:3)(cid:69)(cid:82)(cid:91)(cid:72)(cid:86)(cid:15)(cid:3)(cid:70)(cid:68)(cid:86)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:72)(cid:71)(cid:3)(cid:69)(cid:82)(cid:91)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:87)(cid:85)(cid:82)(cid:81)(cid:74)(cid:3)(cid:85)(cid:82)(cid:82)(cid:80)(cid:3)(cid:71)(cid:82)(cid:82)(cid:85)(cid:86)(cid:17)

(cid:20)(cid:22)(cid:17)(cid:3)(cid:47)(cid:68)(cid:87)(cid:72)(cid:91)(cid:3)(cid:73)(cid:82)(cid:68)(cid:80)(cid:3)(cid:86)(cid:83)(cid:82)(cid:81)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:82)(cid:79)(cid:92)(cid:88)(cid:85)(cid:72)(cid:87)(cid:75)(cid:68)(cid:81)(cid:72)(cid:3)(cid:73)(cid:82)(cid:68)(cid:80)(cid:17)

(cid:20)(cid:23)(cid:17)(cid:3)(cid:38)(cid:85)(cid:82)(cid:90)(cid:81)(cid:3)(cid:70)(cid:82)(cid:85)(cid:78)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:85)(cid:78)(cid:15)(cid:3)(cid:85)(cid:88)(cid:69)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:83)(cid:82)(cid:79)(cid:92)(cid:72)(cid:87)(cid:75)(cid:92)(cid:79)(cid:72)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)

(cid:20)(cid:24)(cid:17)(cid:3) (cid:51)(cid:76)(cid:79)(cid:73)(cid:72)(cid:85)-proof caps for packaging or other fittings of cork, rubber, (cid:83)(cid:82)(cid:79)(cid:92)(cid:72)(cid:87)(cid:75)(cid:92)(cid:79)(cid:72)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)

558

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:24)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 559

SCHEDULE XIV

(cid:11)See section 55)

INSURANCE BUSINESS

A.—Life insurance business

1(cid:17) Profits of life insurance business to be computed separately(cid:17)—If a person is engaged in life insurance business during the tax year, the profits and gains of such (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

2(cid:17)(cid:3)Computation of profits of life insurance business(cid:17)—(cid:11)1) The profits and gains life insurance business shall be the annual average of the surplus after adjusting the surplus or deficit disclosed by the actuarial valuation made as per the Insurance Act, 1938 (cid:11)(cid:23)(cid:3)(cid:82)(cid:73) 1938) for the last inter-valuation period ending before the commencement of tax year, so as to exclude from it any surplus or deficit from any earlier inter- (cid:89)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)2) Any expenditure which is inadmissible under section 34 in computing the profits and gains of a business, shall be added to such profits and gains of life (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

3(cid:17) Adjustment of tax paid by deduction at source(cid:17)—When an assessment of the life insurance business profits is made based on the annual average of a surplus disclosed by a valuation for an inter-valuation period exceeding twelve months, then, in computing the income-tax, payable for that year credit shall––

(cid:11)a) not be given as per section 390 for the income-tax paid in the preceding tax year;

(cid:11)b) be given for the annual average of the income-tax paid by deduction (cid:68)(cid:87)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

B.—Other insurance business

4(cid:17)(cid:3) Computation of profits and gains of other insurance business(cid:17)—(cid:11)1) The profits and gains of any insurance business other than life insurance shall be the profit before tax and appropriations as disclosed in the profit and loss account prepared as per the Insurance Act, 1938 (cid:11)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:12) or the rules made thereunder or the Insurance Regulatory and Development Authority Act, 1999 (cid:11)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:12) or the regulations made subject to the following adjustments:––

(cid:11)a) subject to the other provision of this rule, any expenditure or allowance including any amount debited to profit and loss account either by way of a provision for any tax, dividend, reserve, or any other provision as may be prescribed, which is inadmissible under sections 28 to 54 shall be added back;

(cid:11)b) any gain or loss from realisation of investments shall be added or deducted, as the case may be, if not already credited or debited to the profit and loss account;

(cid:11)c) any provision for diminution in investment value debited to the profit and loss account, shall be added back; and

(cid:11)d) such amount carried over to a reserve for unexpired risks as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The amount payable under section 37, which is added under sub-paragraph (cid:11)1)(cid:11)a) shall be allowed as deduction in the tax year in which it is actually (cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

C.—Other provisions

5(cid:17)(cid:3)Profits and gains of non-resident person(cid:17)—(cid:11)1) The profits and gains of a person not-resident in India who is engaged in the insurance business through its branches in India may, in the absence of more reliable data, be deemed to be that proportion of his global income which corresponds to the proportion which his premium income derived from India bears to his total premium i(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:17)

559

(cid:3)560 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 560 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)2) In this paragraph, the global income in relation to life insurance business of a person not resident in India shall be computed as per this Act for computing the (cid:83)(cid:85)(cid:82)(cid:73)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

(cid:17)

6(cid:17) Interpretation(cid:17)—(cid:11)1) For the purposes of this schedule,––

(cid:11)a) "investments" include securities, stocks and shares;

(cid:11)b) "life insurance business" means life insurance business as defined (cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)11) of the Insurance Act, 1938 (cid:11)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:12)(cid:17)

(cid:11)2) References to the Insurance Act, 1938 (cid:11)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:22)(cid:27)(cid:12)(cid:3) in this Schedule regarding the Life Insurance Corporation of India shall be treated as references to that Act or section 43 of the Life Insurance Corporation Act, 1956 (cid:11)(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12)(cid:17)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:25)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 561

SCHEDULE XV

(cid:11)See section 123)

DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC(cid:17)

1(cid:17)(cid:3)(cid:54)(cid:88)(cid:80)(cid:86)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—For any tax year, the following amounts shall qualify as deduction for the purpose of section 123––

(cid:11)a) premium paid for a life insurance policy––

(cid:11)i) in the case of an individual, on life of such individual, spouse of the individual and any child of the individual;

(cid:11)ii) in the case of a Hindu undivided family, on life of any member of the Hindu undivided family,

subject to paragraph 2;

(cid:11)b) sum paid under a deferred annuity contract other than the annuity plan referred to in clause (cid:11)1) on life of the individual, spouse of the individual and any child of the individual, and such contract does not contain an option to receive cash payment in lieu of the annuity;

(cid:11)c) sum deducted from salary payable by or on behalf of the Government to any individual for securing deferred annuity or making provision for his spouse or children, to the extent of 20% of salary;

(cid:11)d) contribution by an individual to any provident fund to which the Provident Funds Act, 1925 (cid:11)(cid:20)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:21)(cid:24)(cid:12)(cid:3)applies;

(cid:11)e) contribution to an account with any provident fund, set up and notified by the Central Government, in the name of,––

(cid:11)i) in the case of an individual, such individual, spouse of the individual and any child of the individual;

(cid:11)ii) in the case of a Hindu undivided family, any member thereof;

(cid:11)f) contribution by an employee to a recognised provident fund;

(cid:11)g) contribution by an employee to an approved superannuation fund;

(cid:11)h) subscription to any security or deposit scheme notified by the Central Government in the name of an individual or any girl child of that individual, or any girl child for whom such person is the legal guardian, if the scheme so specifies;

(cid:11)i(cid:12)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:11)k) of the Government Savings Banks Act, 1873 (cid:11)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:27)(cid:26)(cid:22)(cid:12), as may be notified by the Central Government;

(cid:11)j) contribution for participation in Unit-linked Insurance Plan, 1971 (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) and Repeal) Act, 2002 (cid:11)(cid:24)(cid:27)(cid:3)of 2002),––

(cid:11)i) in the case of an individual, in the name of such individual, spouse of the individual and any child of the individual;

(cid:11)ii) in the case of a Hindu undivided family, in the name of any member thereof;

(cid:11)k) contribution for participation in unit-linked insurance plan of Life Insurance Corporation Mutual Fund, referred to in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)may be notified by the Central Government,—

(cid:11)i) in the case of an individual, in the name of such individual, spouse of the individual and any child of the individual;

561

(cid:3)562 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 562 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)ii) in the case of a Hindu undivided family, in the name of any member thereof;

(cid:11)l) sum paid to effect or to keep in force a contract for annuity plan of the Life Insurance Corporation or any other insurer notified by the Central Government;

(cid:11)m) subscription to any units of any Mutual Fund referred to in serial number 20 or 21 of the Table in Schedule VII or from the Administrator or the specified company under any plan formulated in accordance with such scheme notified by the Central Government;

(cid:11)n) contribution by an individual to any pension fund set up by––

(cid:11)i(cid:12)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:48)(cid:88)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:57)(cid:44)(cid:44)(cid:3) (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3) (cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)ii) the Administrator; or

(cid:11)iii) the specified company,

as may be notified by the Central Government;

(cid:11)o) subscription to a deposit scheme or contribution to a pension fund, set up by the National Housing Bank established under section 3 of the National Housing Bank Act, 1987 (cid:11)(cid:24)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:26)(cid:12), as may be notified by the Central Government;

(cid:11)p) subscription to any deposit schemes of––

(cid:11)i) a public sector company engaged in providing long-term finance for construction or purchase of houses in India for residential purposes; or

(cid:11)ii) an authority constituted in India by any law, for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both,

as may be notified by the Central Government;

(cid:11)q(cid:12)(cid:3)(cid:87)(cid:88)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:11)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) of similar nature) paid by an individual to any University, college, school or other educational inst(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:76)(cid:87)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:11)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:71)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) thereafter), for full time education of any two children of such individual;

(cid:11)r) payment made for purchase or construction of a residential house property the income from which is chargeable to tax under the head "Income from house property" (or which would, if it had not been used for the own residence of the assessee, have been chargeable to tax under that head), subject to satisfaction of conditions laid down in paragraph 3;

(cid:11)s) term deposit for a fixed period of not less than five years with a scheduled bank, and which is as per such scheme framed and notified by the Central Government;

(cid:11)t) subscription to bonds issued by the National Bank for Agriculture and Rural Development, as may be notified by the Central Government;

(cid:11)u) deposit in an account under the Senior Citizen Savings Scheme Rules, 2004;

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:25)(cid:22) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 563 (cid:11)v) five years term deposit in an account under the Post Office Time Deposit Rules, 1981;

(cid:11)w) contribution by an employee of the Central Government to an (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:19)(cid:11)3) of the Pension Fund Regulatory and Development Authority Act, 2013 (cid:11)23 of 2013) of the pension scheme notified by the Central Government, as referred to in section 124––

(cid:11)a) for a fixed period of not less than three years; and

(cid:11)b) which is as per the scheme as may be notified by the Central Government for the purposes of this clause;

(cid:11)x) contribution made from income chargeable to tax to effect or keep in force a contract for any annuity plan of Life Insurance Corporation of India or any other insurer for receiving pension from the fund referred to in Schedule (cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:12)(cid:30)(cid:3)

(cid:11)y) contribution made by an individual to a pension scheme notified by the Central Government, to the extent of––

(cid:11)i) 10% of salary, including dearness allowance, if the terms of employment so provide, but excluding all other allowances and perquisites, during the tax year in the case of an employee of the Central Government or any other employer; or

(cid:11)ii) 20% of gross total income during the tax year in the case of any other individual;

(cid:11)z) subscription to––

(cid:11)i) equity shares or debentures forming part of any eligible issue of capital approved by the Board on an application made by a public company or as subscription to any eligible issue of capital by any public financial institution in the prescribed form;

(cid:11)ii) any units of any mutual fund referred to in Schedule VII (cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:85)(cid:3)(cid:21)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) made by such mutual fund in the prescribed form and if the amount of subscription to such units is subscribed only in the eligible issue of capita(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

2(cid:17) Payment on insurance policy(cid:17)—(cid:11)1) The deductions shall apply only to so much of any premium or other payment made on an insurance policy, other than a contract for a deferred annuity,––

(cid:11)a) as is up to 20% of the actual capital sum assured, in respect of a policy issued on or before the 31st March, 2012;

(cid:11)b) as is up to 10% of the actual capital sum assured, in respect of a policy issued on or after the 1st April, 2012;

(cid:11)c) as is up to 15% of the actual capital sum assured, if the policy is issued on or after the 1st April, 2013 and where such policy covers the life of,––

(cid:11)i) a person with a disability or severe disability as referred to in section 154; or

(cid:11)ii) a person suffering from a disease or ailment specified in the rules made under section 128(cid:17)

(cid:11)2) In this paragraph, "actual capital sum assured" shall mean the minimum amount assured under the policy on happening of the insured event at any time during the term of the policy, not taking into account—

(cid:3)564 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 564 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)a) the value of any premiums agreed to be returned; or

(cid:11)b) any benefit by way of bonus or otherwise over and above the sum (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

3(cid:17) Payments made for purchase or construction of residential house property(cid:17)— The deduction in respect of amount spent for purchase or construction of a residential (cid:75)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3)(cid:20)(cid:11)r) shall––

(cid:11)a) include payments that are made towards or by way of—

(cid:11)i) any instalment or part payment of the amount due under any self-financing or other scheme of any development authority, housing board or other authority engaged in the construction and sale of house property on ownership basis; or

(cid:11)ii) any instalment or part payment of the amount due to any company or co-operative society of which the assessee is a shareholder or member towards the cost of the house property allotted to him; or

(cid:11)iii) repayment of the amount borrowed by the assessee from—

(cid:11)A) the Central Government or any State Government; or

(cid:11)B) any bank, including a co-operative bank; or

(cid:11)C) the Life Insurance Corporation; or

(cid:11)D) the National Housing Bank; or

(cid:11)E) any public company formed and registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes which is eligible for deduction under section (cid:22)(cid:21)(cid:11)e); or

(cid:11)F) any company in which the public are substantially interested or any co-operative society, where such company or co-operative society is engaged in the business of financing the construction of houses; or

(cid:11)G) the employer where such employer is an authority or a board or a corporation or any other body established or constituted under a Central Act or State Act; or

(cid:11)H) the employer of the assessee where such employer is a public company or a public sector company or a University established by law or a college affiliated to such University or a local authority or a co-operative society; or

(cid:11)iv) stamp duty, registration fee and other expenses for the purpose of transfer of such house property to the assessee;

(cid:11)b) not include any payment towards or by way of—

(cid:11)i) the admission fee, cost of share and initial deposit which a shareholder of a company or a member of a co-operative society has to pay for becoming such shareholder or member; or

(cid:11)ii) the cost of any addition or alteration to, or renovation or repair of, the house property, which is carried out after the issue of the completion certificate in respect of the house property by the authority competent to issue it, or after the house property or any part thereof has either been occupied by the assessee or any other person on his behalf, or been let out; or

(cid:11)iii) any expenditure in respect of which deduction is allowable (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:17)

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:25)(cid:24) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 565 4(cid:17) Disallowance of and taxation of deduction already allowed(cid:17)— The deductions in the nature of payments specified in column B of the Table below shall not be allowable in the tax year in which the conditions specified in column C of the said Table are fulfilled, and the aggregate amount of the deductions allowed thus far in the preceding tax year or tax years shall be deemed to be the (cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)

Table

Sl No Nature of payment Conditions for disallowance of the deduction in respect of payment provided in column B
A B C
1 Premium paid for a life insurance policy Where the assessee terminates his contract of insurance, by notice to that effect or where the contract ceases to be in force by reason of failure to pay any premium, by not reviving contract of insurance,— a) in case of any single premium policy, within two years after the date of commencement of insurance; or b) in any other case, before premiums have EHHQSDLGIRUWZR\HDUV
2 a) Contribution for participation in the Unit-Linked Insurance Plan, 1971; b) contribution for participation in the unit-linked insurance plan of Life Insurance Corporation Mutual Fund Where the assessee terminates his participation in such plan, by notice to that effect or where he ceases to participate by reason of failure to pay any contribution, by not reviving his participation, before contributions in respect of such partiFLSDWLRQKDYHEHHQSDLGIRUILYH\HDUV
3 Certain payments made for purchase or construction of residential house property Where the assessee–– a) transfers the house property before the expiry of five years from the end of the tax year in which possession of such property is obtained by him; or b) receives back, whether by way of refund RURWKHUZLVHDQ\VXPVSHFLILHGLQWKDWFODXVH
 Certain payments for subscription to any equity shares or debentures forming part of any eligible issue of capital by a public company or by any public financial institution and approved by Board a) Where the assessee sells or otherwise transfers to any person at any time within a period of three years from the date of their acquisition; and b) such shares or debentures shall be treated as having acquired by the person on the date on which his name is entered in relation to those shares or debentures in the register of members or of debenture-holders, as the case may be, of the SXEOLFFRPSDQ\

(cid:3)566 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 566 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 5(cid:17) Taxation of receipts where deduction already allowed(cid:17)—Where deductions in the nature of payments specified in column B of the Table below have been allowed, and the conditions specified in column C of the said Table are fulfilled in any tax year, the amounts received shall be taxed in such tax year in the manner as provided in column D (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

Table

Sl No Nature of payment Condition for taxation Manner and amount of taxation in the tax year in which condition in column C is fulfilled
A B C D
1 a) Deposit in an account under the Senior Citizen Savings Scheme Rules, 2004; year b) five term deposit in an account under the Post Office Time Deposit Rules, 1981 If any amount, including interest accrued, in respect of the account provided in column B, is withdrawn by the assessee, before the expiry of the period of five years from the date of its deposit a) The amount so withdrawn shall be deemed to be the income of the assessee of the tax year in which the amount is withdrawn and shall be liable to tax in the said year; b) the amount liable to tax, as referred in clause a), shall not include the following amounts:— i) any amount of interest, which has been included in the total income of the assessee of the tax year or years preceding such tax year; and ii) any amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the tax year or \HDUVSUHFHGLQJVXFKWD[\HDU
2 Contribution to effect or keep in force a contract for any annuity plan of Life Insurance Corporation of India or any other insurer for receiving pension from the fund referred to in Schedule VII 7DEOH6O1R  Where any amount standing to the credit of the assessee in the pension fund, in respect of which a deduction has been allowed, together with the interest or bonus accrued or credited to the assessee account, if any, is received by the assessee or his nominee,— a) on account of the surrender of the annuity plan whether in whole or in part, in any tax year; or An amount equal to the whole of the amount referred to in column C a  RU b) shall be deemed to be the income of the assessee or his nominee, in the tax year in which such withdrawal is made or, pension is received, and shall be liable to WD[LQWKHVDLG\HDU

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:25)(cid:26) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 567

A B C D
b) as pension received from the annuity plan
3 Contribution by an individual to a pension scheme notified by the Central Government Where any amount standing to the credit of the assessee in the pension scheme, in respect of which a deduction has been allowed, together with the amount accrued thereon, if any, is received by the assessee or his nominee, in whole or in part, in any tax year, and if such amount is not used for purchasing an annuity plan in the same year— on a) account of closure or his opting out of the pension scheme H[FHSW ZKHQ received by the nominee on the death of the assessee); or b) as pension received from the annuity plan purchased or taken on such closure or opting out The whole of the amount referred to in column C a) or b) shall be deemed to be the income of the assessee or his nominee, in the tax year in which such amount is received, and shall be liable to WD[LQWKHVDLG\HDU

(cid:11)a) "Administrator" means the Administrator as referred to in section 2(a) of (cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21) (cid:11)(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:12);

(cid:11)b) "contribution" to any fund shall not include any sums in repayment of loan;

(cid:11)c) "insurance" shall include,—

(cid:3)568 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 568 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)i) a policy of insurance on the life of an individual or the spouse or the child of such individual or a member of a Hindu undivided family securing the payment of specified sum on the stipulated date of maturity, if such person is alive on such date irrespective that the policy (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:86)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:88)(cid:80)(cid:86)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:11)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) without any interest thereon) in the event of such person dying before the said stipulated date;

(cid:11)ii) a policy of insurance effected by an individual or a member of a Hindu undivided family for the benefit of a minor with the object of enabling the minor, after he has attained majority to secure insurance on his own life by adopting the policy and on his being alive (cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:11)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:30)

(cid:11)d) "Life Insurance Corporation" means the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (cid:11)(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12);

(cid:11)e) "public company" shall have the same meaning as assigned to it in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)71) of the Companies Act, 2013 (cid:11)(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:12);

(cid:11)f) "security" means a Government security as defined in section 2(f) of the Government Securities Act, 2006 (cid:11)38 of 2006);

(cid:11)g) "specified company" means a company as referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)h(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:11)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:12)(cid:3) Act, 2002 (cid:11)(cid:24)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:12);

(cid:11)h) "transfer" shall be deemed to include also the transactions referred to in section (cid:21)(cid:25)(cid:28)(cid:56)(cid:36)(cid:11)f) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:3)(cid:11)(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:12);

(cid:11)i) "eligible issue of capital" means an issue made by a public company formed and registered in India or a public financial institution and the entire proceeds of the issue are utilised wholly and exclusively for the purposes of any business referred to in section 80-(cid:44)(cid:36)(cid:11)4) of the Income-(cid:87)(cid:68)(cid:91)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:11)(cid:23)(cid:22)(cid:3) of 1961);

(cid:11)j) "public financial institution" shall have the same meaning as assigned to it in section (cid:21)(cid:11)72) of the Companies Act, (cid:21)(cid:19)(cid:20)(cid:22)(cid:3)(cid:11)(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:12)(cid:17)

(cid:3)

(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:25)(cid:28) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 569

SCHEDULE XVI

(cid:11)See section 350)

PERMITTED MODES OF INVESTMENT OR DEPOSITS

FORMS OR MODES OF INVESTMENT OR DEPOSITS BY A REGISTERED NON PROFIT ORGANISATION

1. The modes of investing or depositing the money referred to in section 350

shall be the following:—

(cid:11)1(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:11)c) of the Government Savings Certificates Act, 1959 (cid:11)(cid:23)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:24)(cid:28)(cid:12)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) securities or certificates issued by the Central Government under the Small Savings Schemes of that Government;

(cid:11)2) deposit in any account with the Post Office Savings Bank;

(cid:11)3) deposit in any account with a scheduled bank or a co-operative (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:92)(cid:3) (cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) co-operative land mortgage bank or a co-operative land development bank);

(cid:11)4) investment in units of the Unit Trust of India;

(cid:11)5) investment in any security for money created and issued by the

Central Government or a State Government;

(cid:11)6) investment in debentures issued by, or on behalf of, any company or

corporation both the principal whereof and the interest whereon are fully and unconditionally guaranteed by the Central Government or by a State Government;

(cid:11)7) investment or deposit in any public sector company subject to the condition that where an investment or deposit in any public sector company has been made and such public sector company ceases to be a public sector company,—

(cid:11)a) such investment made in the shares of such company shall be deemed to be an investment made under this clause for three years from the date on which such public sector company ceases to be a public sector company;

(cid:11)b) such other investment or deposit shall be deemed to be an

investment or deposit made under this clause for the period up to the date on which such investment or deposit becomes repayable by such company;

(cid:11)8) deposits with or investment in any bonds issued by a financial corporation which is engaged in providing long-term finance for industrial development in India and which is eligible for deduction under section (cid:22)(cid:21)(cid:11)e);

(cid:11)9)(cid:3) deposits with or investment in any bonds issued by a public(cid:3) company(cid:3)formed and registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes and which is eligible for deduction (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:11)e);

(cid:11)10)(cid:3) deposits with or investment in any bonds issued by a (cid:3)(cid:3)(cid:3) public(cid:3) company formed and registered in India with the main object of carrying on the business of providing long-term finance for urban infrastructure in India;

569570 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 570 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 (cid:11)(cid:20)(cid:20)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:80)(cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:20)(cid:21)(cid:12) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:37)(cid:68)(cid:81)(cid:78)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:25)(cid:23)(cid:3) (cid:11)(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:23)(cid:12)(cid:30)

(cid:11)13) investment in the units issued under any scheme of the mutual

fund(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29)(cid:3)(cid:54)(cid:79)(cid:17) (cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:19)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:11)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:29) (cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)21);

(cid:11)(cid:20)(cid:23)(cid:12) any transfer of deposits to the Public Account of India;

(cid:11)(cid:20)(cid:24)(cid:12) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:68)(cid:81)(cid:92)(cid:3) law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;

(cid:11)16) investment by way of acquiring equity shares of a depository as

(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)1(cid:12)(cid:11)e) of the Depositories Act, 1996 (cid:11)(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)1996);

(cid:11)17) investment made by a recognised stock exchange referred to in (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)f(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:11)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:11)(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:12)(cid:3) (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)n referred to as investor) in the equity share capital of a company (cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)n referred to as investee)—

(cid:11)a) which is engaged in dealing with securities or mainly associated with the securities market;

(cid:11)b) whose main object is to acquire the membership of another(cid:3) recognised stock exchange for the sole purpose of facilitating the members of the investor to trade on the said stock exchange through the investee as per the directions or guidelines issued under the (cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:40)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:3)(cid:11)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:21)(cid:12)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) Securities and Exchange Board of India established under section 3 of that Act; and

(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3)(cid:11)c)(cid:3)in which at least 51% of equity shares are held by the investor(cid:3) and the balance equity shares are held by members of such investor;

(cid:11)18) investment made by a person, authorised under section 4 of the Payment and Settlement Systems Act, 2007 (cid:11)(cid:24)(cid:20) of 2007), in the equity share capital or bonds or debentures of a company—

(cid:11)a) which is engaged in operations of retail payments system or digital payments settlement or similar activities in India and abroad and is approved by the Reserve Bank of India for this purpose; and

(cid:11)b) in which at least 51% of equity shares are held by National

Payments Corporation of India;

(cid:11)19) investment made by a person, authorised under section 4 of the

(cid:51)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:54)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:26)(cid:3)(cid:11)(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:26)(cid:12)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3) capital or bonds or debentures of Open Network for Digital Commerce Ltd, (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:11)2(cid:12)(cid:3) (cid:85)(cid:72)(cid:68)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:27)(cid:11)1) of the Companies Act, (cid:21)(cid:19)(cid:20)(cid:22)(cid:3) (cid:11)(cid:20)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:21)(cid:19)(cid:20)(cid:22)(cid:12)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:81)(cid:72)(cid:87)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) open protocol models which enable digital commerce and interoperable digital payments in India;

(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3)(cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:24)(cid:26)(cid:20) No. 11-31] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 571

(cid:11)(cid:21)(cid:19)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:68)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:69)(cid:68)(cid:87)(cid:72)(cid:72)

(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:69)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:20)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:68)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)

(cid:54)(cid:78)(cid:76)(cid:79)(cid:79)(cid:3)(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:21)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:72)(cid:69)(cid:87)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)

(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:22)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:179)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3) (cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:180)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:70)(cid:12) (cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:3) (cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:42)(cid:82)(cid:79)(cid:71)(cid:3) (cid:37)(cid:82)(cid:81)(cid:71)(cid:86)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:15)(cid:3) (cid:21)(cid:19)(cid:20)(cid:24)(cid:15)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:3) (cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:42)(cid:17)(cid:54)(cid:17)(cid:53)(cid:17)(cid:3) (cid:27)(cid:21)(cid:26)(cid:11)(cid:40)(cid:12)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:22)(cid:19)(cid:87)(cid:75)(cid:3)(cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:23)(cid:12) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:74)(cid:85)(cid:76)(cid:71)(cid:3)(cid:44)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)

(cid:44)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:24)(cid:12) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:30)

(cid:11)(cid:21)(cid:25)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:75)(cid:72)(cid:79)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)

part of the corpus of the trust or institution as on the 1st June, 1973;

(cid:11)27) any asset, being equity shares of a public company, held (cid:3) by any(cid:3) (cid:56)niversity or other educational institution or any hospital or other medical institution where such assets form part of the corpus of any University or other educational institution or any hospital or other medical institution as on the 1st June, 1998, where it was approved at that time (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:11)23C) of the Income-tax Act, 1961 (cid:11)(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:12)(cid:30)(cid:3)

(cid:11)28) any accretion to the shares, forming part of the corpus mentioned in(cid:3)sub-paragraph (cid:11)26(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:11)27), by way of bonus shares allotted to the trust or institution;

(cid:11)29) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:11)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:72)(cid:69)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3) (cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92) company or corporation) acquired by the trust or institution before the 1st March, 1983;

(cid:11)30) voluntary contributions received and maintained in the form of jewellery, furniture or any other article as the Board may, by notification specify;

(cid:11)31) any asset, not being an investment or deposit in any of the forms or(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:83)(cid:68)(cid:85)(cid:68)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)30), where such asset is not so held up to one year from the end of the tax year in which such asset is acquired;

(cid:11)32) any funds representing the profits and gains of business, being profits and gains of any tax year relevant to the tax year commencing on the 1st April, 1984 or any subsequent tax year so, however, where it has any other income in addition to profits and gains of business, these provisions shall not apply unless it maintains separate books of account in (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3)572 (cid:3) (cid:55)(cid:43)(cid:40)(cid:3)(cid:42)(cid:36)(cid:61)(cid:40)(cid:55)(cid:55)(cid:40)(cid:3)(cid:50)(cid:41)(cid:3)(cid:44)(cid:49)(cid:39)(cid:44)(cid:36)(cid:3)(cid:40)(cid:59)(cid:55)(cid:53)(cid:36)(cid:50)(cid:53)(cid:39)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3) (cid:62)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:44)(cid:44)(cid:178)(cid:3)(cid:54)(cid:72)(cid:70)(cid:17)(cid:3)(cid:20)(cid:64)(cid:3) 572 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-31 2. (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:72)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)—For the purposes of this schedule,—

(cid:11)a) "long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years;

(cid:11)b) "public company" shall have the same meaning as assigned to

(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:11)71) of the Companies Act, 2013 (cid:11)(cid:20)8 of 2013);

(cid:11)c) "urban infrastructure" means a project for providing potable water supply, sanitation and sewerage, drainage, solid waste management, roads, bridges and flyovers or urban transport;

(cid:11)d) "Immovable property" does not include any machinery or plant (cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) occupation of the building) even though attached to, or permanently fastened to, anything attached to the earth;

(cid:11)e) "incubatee" shall mean such incubatee as may be notified by

the Government of India in the Ministry of Science and Technology;

(cid:11)f) "incubator" shall mean such Technology Business Incubator or Science and Technology Entrepreneurship Park as notified by the (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:17)(cid:3)

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-32 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

21st August, 2025 and is hereby published for general information:—

THE INDIAN INSTITUTES OF MANAGEMENT

(AMENDMENT) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:20)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[21st August,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

(cid:36)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:17)

Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

1(cid:17) (1) This Act may be called the Indian Institutes of Management Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) (Amendment) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(2) It shall come into force on such date as the Central Government may, by

notification in the Official (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-32 (cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:17) 2(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:81)(cid:3)(cid:44)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:26)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:17)

referred to as the principal Act),—

(i) for sub-section (1), the following sub-section shall be substituted,

namely:—

"(1) Every Institute shall be a body corporate by the same name as

mentioned in column (5) of the Schedule.";

(ii) after sub-section (1A), the following sub-section shall be inserted,

namely:—

"(1B) On and from the date of commencement of the Indian Institutes of Management (Amendment) Act, 2025, all the provisions of this Act shall apply to the Indian Institute of Management, Guwahati.".

3(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1), after clause (f), the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:17)

following clause shall be inserted, namely:—

"(g) until the first Board of the Indian Institute of Management, Guwahati is constituted under this Act, all the powers and functions which may, by or under the provisions of this Act, be exercised or performed by or on behalf of such Board on the commencement of the Indian Institutes of Management (Amendment) Act, 2025, shall be exercised and performed by such person or persons as the Central Government may direct in this behalf.".

4(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:20)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)

Amendment of (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)—

"22. Assam ------ Guwahati Indian Institute of

Management, Guwahati.".

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-33 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 22nd August, 2025/Shravana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 22nd August, 2025 and is hereby published for general information:—

THE PROMOTION AND REGULATION OF ONLINE GAMING ACT, 2025 (cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:21)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[22nd August,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to promote and regulate the online gaming sector including e-sports, educational games and social gaming; to provide for the appointment of an Authority for coordinated policy support, strategic development and (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:3445)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) facilitation, advertisement, ptomotion and participation in online money games through any computer resource, mobile device or the internet, particularly where such activities operate across State borders or from foreign jurisdictions; to protect individuals, especially youth and vulnerable populations, from the adverse social, economic, psychological and privacy-related impacts of such games; to ensure the responsible use of digital technologies; to maintain public order and protect public health; to (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:191)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:87)(cid:92)(cid:3) of the State; to establish a uniform national-level legal framework in the (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

WHEREAS the online gaming sector has rapidly evolved into one of the most dynamic and fastest-growing segments of the digital and creative economy, offering significant opportunities for innovation, cognitive development, employment generation, technological advancement and global competitiveness;

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-33 2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— _________________________________________________________________________________ _________________________________________________________________________________

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:3) (cid:79)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:85)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:82)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:92)(cid:82)(cid:88)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:83)(cid:76)(cid:71)(cid:79)(cid:92)(cid:3) (cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:82)(cid:80)(cid:72)(cid:86)(cid:87)(cid:76)(cid:70)(cid:3) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:3)(cid:68)(cid:3)(cid:79)(cid:72)(cid:68)(cid:71)(cid:72)(cid:85)(cid:86)(cid:75)(cid:76)(cid:83)(cid:3)(cid:85)(cid:82)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:79)(cid:82)(cid:69)(cid:68)(cid:79)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:70)(cid:75)(cid:68)(cid:76)(cid:81)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:70)(cid:82)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:71)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:72)(cid:3) (cid:86)(cid:72)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:70)(cid:68)(cid:86)(cid:88)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3) (cid:72)(cid:71)(cid:88)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:86)(cid:3) (cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:69)(cid:86)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:71)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:70)(cid:3) (cid:70)(cid:82)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:68)(cid:70)(cid:78)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:75)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:75)(cid:76)(cid:81)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:182)(cid:86)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:85)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:68)(cid:79)(cid:79)(cid:72)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:79)(cid:76)(cid:73)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:80)(cid:82)(cid:69)(cid:76)(cid:79)(cid:72)(cid:3)(cid:83)(cid:75)(cid:82)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:72)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:86)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:83)(cid:86)(cid:92)(cid:70)(cid:75)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:75)(cid:68)(cid:85)(cid:80)(cid:86)(cid:15)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:79)(cid:92)(cid:3) (cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:3) (cid:92)(cid:82)(cid:88)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:71)(cid:76)(cid:86)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:87)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:83)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3)(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:87)(cid:72)(cid:81)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:76)(cid:83)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:73)(cid:72)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:68)(cid:79)(cid:74)(cid:82)(cid:85)(cid:76)(cid:87)(cid:75)(cid:80)(cid:86)(cid:15)(cid:3) (cid:69)(cid:82)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:68)(cid:76)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:86)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:79)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:89)(cid:76)(cid:82)(cid:88)(cid:85)(cid:3)(cid:79)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:88)(cid:76)(cid:81)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:83)(cid:79)(cid:68)(cid:87)(cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:87)(cid:72)(cid:81)(cid:3) (cid:68)(cid:74)(cid:74)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:89)(cid:68)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:68)(cid:71)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:68)(cid:76)(cid:74)(cid:81)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:72)(cid:79)(cid:72)(cid:69)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:79)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:85)(cid:3) (cid:72)(cid:81)(cid:71)(cid:82)(cid:85)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3) (cid:68)(cid:80)(cid:83)(cid:79)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:80)(cid:83)(cid:68)(cid:70)(cid:87)(cid:3) (cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:92)(cid:82)(cid:88)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:88)(cid:79)(cid:81)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:83)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:81)(cid:70)(cid:75)(cid:72)(cid:70)(cid:78)(cid:72)(cid:71)(cid:3) (cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:79)(cid:76)(cid:81)(cid:78)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:88)(cid:81)(cid:79)(cid:68)(cid:90)(cid:73)(cid:88)(cid:79)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:15)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:16)(cid:79)(cid:68)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:87)(cid:68)(cid:91)(cid:3) (cid:72)(cid:89)(cid:68)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:82)(cid:80)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:82)(cid:85)(cid:76)(cid:86)(cid:80)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:87)(cid:72)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:72)(cid:74)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:68)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:88)(cid:80)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:79)(cid:74)(cid:82)(cid:85)(cid:76)(cid:87)(cid:75)(cid:80)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:81)(cid:72)(cid:87)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:80)(cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:69)(cid:92)(cid:83)(cid:68)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:82)(cid:80)(cid:72)(cid:86)(cid:87)(cid:76)(cid:70)(cid:3) (cid:79)(cid:68)(cid:90)(cid:86)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:16)(cid:79)(cid:72)(cid:89)(cid:72)(cid:79)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3) (cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:75)(cid:68)(cid:79)(cid:79)(cid:72)(cid:81)(cid:74)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:16)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:16)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3)(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:3) (cid:79)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:16)(cid:73)(cid:85)(cid:76)(cid:72)(cid:81)(cid:71)(cid:79)(cid:92)(cid:3)(cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3) (cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:85)(cid:76)(cid:86)(cid:78)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:72)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:80)(cid:82)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:87)(cid:92)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:79)(cid:92)(cid:3) (cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:68)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:68)(cid:3) (cid:87)(cid:68)(cid:76)(cid:79)(cid:82)(cid:85)(cid:72)(cid:71)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:87)(cid:82)(cid:3) (cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:3) (cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:17)

(cid:37)(cid:40)(cid:3)(cid:76)(cid:87)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:86)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:68)(cid:86)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:86)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:40)(cid:47)(cid:44)(cid:48)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3)

1(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:50)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:42)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)

(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:15)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)No. 11-33] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 _________________________________________________________________________________ _________________________________________________________________________________ (cid:11)(cid:21)(cid:12) (cid:44)(cid:87)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:44)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3) 2(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:179)(cid:68)(cid:71)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:22)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:17)(cid:3)

(cid:38)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:72)(cid:85)(cid:3)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:28)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:179)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:179)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:177)(cid:177)

(cid:11)(cid:76)(cid:12) (cid:76)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:88)(cid:79)(cid:87)(cid:76)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85) (cid:87)(cid:72)(cid:68)(cid:80)(cid:86)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:80)(cid:88)(cid:79)(cid:87)(cid:76)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:86)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:21)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:76)(cid:86)(cid:3) (cid:71)(cid:88)(cid:79)(cid:92)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:54)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:82)(cid:88)(cid:87)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:86)(cid:82)(cid:79)(cid:72)(cid:79)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79) (cid:71)(cid:72)(cid:91)(cid:87)(cid:72)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:74)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:70)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:86)(cid:78)(cid:76)(cid:79)(cid:79)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:86) (cid:68)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:85)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:89)(cid:12) (cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:3)(cid:86)(cid:82)(cid:79)(cid:72)(cid:79)(cid:92) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:16)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:85)(cid:76)(cid:93)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:85)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:89)(cid:76)(cid:12) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:90)(cid:68)(cid:74)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86) (cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:72)(cid:87)(cid:86)(cid:15)(cid:3)(cid:90)(cid:68)(cid:74)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:179)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:72)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:80)(cid:68)(cid:74)(cid:81)(cid:72)(cid:87)(cid:76)(cid:70)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:82)(cid:73)(cid:87)(cid:90)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:82)(cid:85)(cid:79)(cid:71)(cid:90)(cid:76)(cid:71)(cid:72)(cid:3)(cid:81)(cid:72)(cid:87)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:87)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:70)(cid:82)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:179)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:82)(cid:85) (cid:68)(cid:3)(cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:82)(cid:73)(cid:87)(cid:90)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:72)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:78)(cid:76)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:179)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:15)(cid:3)(cid:76)(cid:85)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:78)(cid:76)(cid:79)(cid:79)(cid:15)(cid:3)(cid:70)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:70)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:90)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:72)(cid:81)(cid:87)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:81)(cid:85)(cid:76)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:30)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:75)(cid:12) (cid:179)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)

(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:179)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:71)(cid:82)(cid:72)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:70)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:76)(cid:81)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:30)(cid:3)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-33 4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— _________________________________________________________________________________ _________________________________________________________________________________ (cid:11)(cid:76)(cid:76)(cid:12) (cid:80)(cid:68)(cid:92)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:72)(cid:72)(cid:3) (cid:82)(cid:85) (cid:82)(cid:81)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:73)(cid:72)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:68)(cid:74)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:86)(cid:82)(cid:79)(cid:72)(cid:79)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)

(cid:86)(cid:78)(cid:76)(cid:79)(cid:79)(cid:16)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)

(cid:11)(cid:77)(cid:12) (cid:179)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:86)(cid:15)(cid:3)(cid:70)(cid:82)(cid:76)(cid:81)(cid:86)(cid:15)(cid:3)(cid:87)(cid:82)(cid:78)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:76)(cid:80)(cid:76)(cid:79)(cid:68)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:78)(cid:12) (cid:179)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:3)(cid:43)(cid:76)(cid:81)(cid:71)(cid:88)(cid:3)(cid:88)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:30)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:30)

(cid:11)(cid:89)(cid:12) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:89)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:89)(cid:76)(cid:76)(cid:12) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:87)(cid:76)(cid:70)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:79)(cid:12) (cid:179)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)

(cid:11)(cid:80)(cid:12) (cid:179)(cid:88)(cid:86)(cid:72)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:17)

(cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:58)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72) (cid:44)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:3)

(cid:39)(cid:40)(cid:57)(cid:40)(cid:47)(cid:50)(cid:51)(cid:48)(cid:40)(cid:49)(cid:55)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:53)(cid:40)(cid:38)(cid:50)(cid:42)(cid:49)(cid:44)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)

(cid:53)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3) (cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)

3(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:79)(cid:72)(cid:74)(cid:76)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)

(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:70)(cid:68)(cid:71)(cid:72)(cid:80)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:71)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:76)(cid:81)(cid:87)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:70)(cid:75)(cid:72)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:72)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:68)(cid:80)(cid:83)(cid:68)(cid:76)(cid:74)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70) (cid:82)(cid:88)(cid:87)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:70)(cid:82)(cid:88)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3) (cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:72)(cid:90)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:87)(cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:70)(cid:82)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74) (cid:73)(cid:72)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:69)(cid:85)(cid:82)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)No. 11-33] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5 _________________________________________________________________________________ _________________________________________________________________________________ (cid:53)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:17)(cid:3) 4(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:71)(cid:88)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)

(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:79)(cid:68)(cid:87)(cid:73)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:71)(cid:76)(cid:86)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:68)(cid:74)(cid:72)(cid:16)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:72)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:79)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)

(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:78)(cid:76)(cid:79)(cid:79)(cid:16)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:79)(cid:76)(cid:87)(cid:72)(cid:85)(cid:68)(cid:70)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:70)(cid:82)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:71)(cid:88)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:85)(cid:82)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3) (cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:50)(cid:43)(cid:44)(cid:37)(cid:44)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)

5(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:69)(cid:72)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:79)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:71)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:17)(cid:3) 6(cid:17) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:15)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:69)(cid:72)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:69)(cid:72) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:71)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:88)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:79)(cid:68)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:71)(cid:88)(cid:79)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)(cid:3) 7(cid:17) (cid:49)(cid:82)(cid:3) (cid:69)(cid:68)(cid:81)(cid:78)(cid:15)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:15)(cid:3)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:69)(cid:72)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:57)(cid:3)

(cid:36)(cid:56)(cid:55)(cid:43)(cid:50)(cid:53)(cid:44)(cid:55)(cid:60)(cid:3)(cid:50)(cid:49)(cid:3)(cid:50)(cid:49)(cid:47)(cid:44)(cid:49)(cid:40)(cid:3)(cid:42)(cid:36)(cid:48)(cid:44)(cid:49)(cid:42)(cid:3)

(cid:40)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17) 8(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:82)(cid:3)(cid:80)(cid:82)(cid:87)(cid:88)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72) (cid:76)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-33 6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— _________________________________________________________________________________ _________________________________________________________________________________

(cid:11)(cid:22)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:71)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:71)(cid:76)(cid:86)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:85)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:30)

(cid:11)(cid:72)(cid:12) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:73)(cid:12) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:74)(cid:12) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:30)

(cid:11)(cid:75)(cid:12) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:74)(cid:68)(cid:80)(cid:72)(cid:86)

(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:88)(cid:86)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:3)

(cid:50)(cid:41)(cid:41)(cid:40)(cid:49)(cid:38)(cid:40)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:51)(cid:40)(cid:49)(cid:36)(cid:47)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)

(cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

9(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:71)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:44)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:75)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)No. 11-33] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7 _________________________________________________________________________________ _________________________________________________________________________________ 10(cid:17) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3) (cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3) (cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68) (cid:38)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) (cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:3)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:69)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 11(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:90)(cid:75)(cid:82)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82) (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:75)(cid:72)(cid:3) (cid:75)(cid:68)(cid:71)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:76)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:29)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:72)(cid:83)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:179)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:179)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:69)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)

(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:73)(cid:68)(cid:76)(cid:85)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:49)(cid:82)(cid:81)(cid:16)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3) 12(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:27)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)

(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:3)

(cid:48)(cid:44)(cid:54)(cid:38)(cid:40)(cid:47)(cid:47)(cid:36)(cid:49)(cid:40)(cid:50)(cid:56)(cid:54)(cid:3)

13(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:37)(cid:79)(cid:82)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3) (cid:21)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:19)(cid:17)(cid:3)

14(cid:17) (cid:44)(cid:81)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:15)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:3)(cid:68)(cid:81)(cid:71) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:28)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:19)(cid:19)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3)(cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:69)(cid:79)(cid:82)(cid:70)(cid:78)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-33 8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— _________________________________________________________________________________ _________________________________________________________________________________ (cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

15(cid:17) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3) (cid:54)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:17)(cid:3)

16(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68) (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:90)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3) (cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:69)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81) (cid:68)(cid:3) (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87) (cid:88)(cid:81)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:15)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:80)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:16)(cid:76)(cid:81)(cid:16)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3) (cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3) (cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3) (cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3) (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:22)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:15)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:15)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:179)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:89)(cid:72)(cid:75)(cid:76)(cid:70)(cid:79)(cid:72)(cid:15)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3) (cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3) (cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:83)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3) (cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3) (cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3) (cid:86)(cid:83)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:85)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:70)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3)

17(cid:17) (cid:49)(cid:82)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3) (cid:71)(cid:72)(cid:85)(cid:82)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)(cid:3)

18(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:85)(cid:82)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:70)(cid:92)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:85)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

19(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)

(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:16)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:72)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:74)(cid:68)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:73)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:74)(cid:68)(cid:80)(cid:72)(cid:86)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)

(cid:82)(cid:85)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)

(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

No. 11-33] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9 _________________________________________________________________________________ _________________________________________________________________________________

(cid:11)(cid:22)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92) (cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:90)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:73)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:30)(cid:3)(cid:86)(cid:82)(cid:15)(cid:3)(cid:75)(cid:82)(cid:90)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3) (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 20(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)

(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:178)(cid:178)(cid:178)(cid:178)(cid:178)

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17) EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-34 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

———

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 10th December, 2025/Agrahayana 19, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 10th December, 2025 and is hereby published for general information:—

THE MANIPUR GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025 NO. 33 OF 2025

[10th December, 2025.]

An Act further to amend the Manipur Goods and Services Tax Act, 2017.

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—

1. (1) This Act may be called the Manipur Goods and Services Tax (Second Amendment) Short title and commencement.

Act, 2025.

(2) Save as otherwise provided in this Act, sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-34

2.In the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as Amendment of section 2.

Manipur Act 3 of 2017.

the principal Act), in section 2,—

13 of 2017.

(a) in clause (61), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2025;

(b) in clause (69),—

(i) in sub-clause (c), for the words "management of a municipal or local fund;", the words "management of a local fund or municipal fund." shall be substituted;

(ii) after sub-clause (c), the following Explanation shall be inserted, namely:—

'Explanation.—For the purposes of this sub-clause,—

(a)"local fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;

(b)"municipal fund" means any fund under the controlor management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;';

(c) after clause (116), the following clause shall be inserted,namely:—

'(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'.

3. In section 12 of the principal Act,—

Amendment of section 12.

(a) sub-section (4) shall be omitted;

(b) in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted.

4. In section 13 of the principal Act,—

Amendment of section 13.

(a) sub-section (4) shall be omitted;

(b) in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted.

Amendment of section 17.

5.In section 17 of the principal Act, in sub-section (5), in clause (d),—

(a) for the words " plant or machinery", the words " plant and machinery"shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;

(b) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:—

No. 11-34] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

'Explanation 2.—For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery";'.

6. In section 20 of the principal Act, with effect from the 1st day of April, 2025,— Amendment of section 20.

13 of 2017.

(a) in sub-section (1), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted and shall be deemed to have been inserted;

13 of 2017.

(b) in sub-section (2), after the word and figure "section 9", the words,brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017," shall be inserted and shall be deemed to have been inserted.

7. In section 34 of the principal Act, in sub-section (2), for the proviso, the following Amendment of section 34.

proviso shall be substituted, namely:—

"Provided that no reduction in output tax liability of the supplier shall be permitted, if the—

(i) input tax credit as is attributable to such a credit note, if availed,has not been reversed by the recipient, where such recipient is a registered person; or

(ii) incidence of tax on such supply has been passed on to any other

person, in other cases.".

8. In section 38 of the principal Act,—

Amendment of section 38.

(a) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted;

(b) in sub-section (2),—

(i) for the words "auto-generated statement under", the words"statement referred in" shall be substituted;

(ii) in clause (a), the word "and" shall be omitted;

(iii) in clause (b), after the words "by the recipient,", the word "including" shall be inserted;

(iv) after clause (b), the following clause shall be inserted, namely:—

"(c) such other details, as may be prescribed.".

Amendment of section 39.

9. In section 39 of the principal Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted.

10. In section 107 of the principal Act, in sub-section (6), for the proviso, the following Amendment of section 107.

proviso shall be substituted, namely:—

"Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.".

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-34

11. In section 112 of the principal Act, in sub-section (8), the following proviso shall Amendment of section 112.

be inserted, namely:—

"Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub- section (6) of section 107 has been paid by the appellant.".

12. After section 122A of the principal Act, the following section shall be inserted,

namely:—

Insertion of new section 122B.

Penalty for failure to comply with track and trace mechanism.

"122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.".

13. After section 148 of the principal Act, the following section shall be inserted,

namely:—

Insertion of new section 148 A.

"148A. (1) The Government may, on the recommendations of the Council, by notification, specify—

(a) the goods;

Track and tra ce mecha nism for certain goods.

(b) persons or class of persons who are in possession or deal with such

goods,

to which the provisions of this section shall apply.

(2) The Government may, in respect of the goods referred to inclause (a) of sub-section (1),—

(a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and

(b) prescribe the unique identification marking for such goods,including the information to be recorded therein.

(3) The persons referred to in sub-section (1) shall—

(a) affix on the said goods or packages thereof, a unique identification

marking, containing such information and in such manner;

(b) furnish such information and details within such time and maintain

such records or documents, in such form and manner;

(c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;

(d) pay such amount in relation to the system referred to in

sub-section (2),

as may be prescribed.".

14. In Schedule III to the principal Act, with effect from the 1st day of Amendment of Schedule III. July, 2017,—

(i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted, namely:—

No. 11-34] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

"(aa) supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;";

(ii) in Explanation 2, after the words "For the purposes of", the words,brackets and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted;

(iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted, namely:—

28 of 2005.

'Explanation 3.—For the purposes of clause (aa), the expressions "Special Economic Zone", "Free Trade Warehousing Zone" and "Domestic Tariff Area" shall have the same meanings as respectively assigned to them in section 2 of the Special Economic Zones Act, 2005.'.

15. No refund shall be made of all such tax which has been collected, but which would No refund of tax collected.

not have been so collected, had section 14 been in force at all material times.

Ord. 2 of 2025.

16. (1) The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 is Repeal and savings.

hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.

Sd/-

DR. RAJIV MANI, Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-35 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 11th December, 2025/Agrahayana 20, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 11th December, 2025 and is hereby published for general information:—

THE CENTRAL EXCISE (AMENDMENT) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:23)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[11th December,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act further to amend the Central Excise Act, 1944.

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of

India as follows:—

1(cid:17) (cid:11)1(cid:12)(cid:3)(cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:40)(cid:91)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:11)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17) Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) (2) It shall come into force on such date as the Central Government may, by

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-35 (cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:23)(cid:17) Amendment of (cid:41)(cid:82)(cid:88)(cid:85)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)

2(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:40)(cid:91)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:23)(cid:23)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:82)(cid:88)(cid:85)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15) in Section IV, for the Table occurring under the sub-heading "Supplementary Notes", the following Table shall be substituted, namely:––

'Tariff item Description of goods Unit Rate of duty

(1)

(2)

(cid:11)(cid:22)(cid:12) (4)

2401 Unmanufactured Tobacco; Tobacco Refuse

2401 10 - Tobacco, not stemmed or stripped:

2401 10 10            ---     Flue cured virginia tobacco                               (cid:78)(cid:74)(cid:17) 70%
2401 10 20            ---     Sun cured country (natu) tobacco                          (cid:78)(cid:74)(cid:17) 70%
(cid:21)(cid:23)(cid:19)(cid:20)(cid:3)(cid:20)(cid:19)(cid:3)(cid:22)(cid:19) --- Sun cured virginia tobacco (cid:78)(cid:74)(cid:17) 70%
2401 10 40            ---     Burley tobacco                                            (cid:78)(cid:74)(cid:17) 70%
2401 10 50            ---     Tobacco  for  manufacture  of  biris,                     (cid:78)(cid:74)(cid:17) 70%
                              not stemmed
2401 10 60            ---     Tobacco           for      manufacture            of      (cid:78)(cid:74)(cid:17) 70%
                              chewing tobacco
2401 10 70            ---     Tobacco  for  manufacture  of  cigar                      (cid:78)(cid:74)(cid:17) 70%
                              and cheroot
2401 10 80            ---      Tobacco for manufacture of hookah                        (cid:78)(cid:74)(cid:17) 70%
                               tobacco
2401 10 90            ---     Other                                                     (cid:78)(cid:74)(cid:17) 70%

2401 20 - Tobacco, partly or wholly stemmed or stripped:

2401 20 10              ---       Flue cured virginia tobacco                                    (cid:78)(cid:74)(cid:17) 70%
2401 20 20              ---       Sun cured country (natu) tobacco                               (cid:78)(cid:74)(cid:17) 70%
(cid:21)(cid:23)(cid:19)(cid:20)(cid:3)(cid:21)(cid:19)(cid:3)(cid:22)(cid:19) --- Sun cured virginia tobacco (cid:78)(cid:74)(cid:17) 70%
2401 20 40              ---       Burley tobacco                                                 (cid:78)(cid:74)(cid:17) 70%
2401 20 50              ---       Tobacco for manufacture of biris                               (cid:78)(cid:74)(cid:17) 70%
2401 20 60              ---       Tobacco            for       manufacture              of       (cid:78)(cid:74)(cid:17) 70%
                                  chewing tobacco
2401 20 70              ---       Tobacco  for  manufacture  of  cigar                           (cid:78)(cid:74)(cid:17) 70%
                                  and cheroot
2401 20 80              ---        Tobacco            for      manufacture              of       (cid:78)(cid:74)(cid:17) 70%
                                   hookah tobacco
2401 20 90              ---       Other                                                          (cid:78)(cid:74)(cid:17) 70%
(cid:21)(cid:23)(cid:19)(cid:20)(cid:3)(cid:22)(cid:19)(cid:3)(cid:19)(cid:19) - Tobacco refuse  (cid:78)(cid:74)(cid:17) 60%

2402 (cid:38)(cid:76)(cid:74)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3) (cid:70)(cid:75)(cid:72)(cid:85)(cid:82)(cid:82)(cid:87)(cid:86)(cid:15)(cid:3) (cid:70)(cid:76)(cid:74)(cid:68)(cid:85)(cid:76)(cid:79)(cid:79)(cid:82)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:76)(cid:74)(cid:68)(cid:85)(cid:72)(cid:87)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3)

tobacco substitutes

2402 10 - Cigars, cheroots and cigarillos, containing tobacco:

2402 10 10 --- Cigar and cheroots Tu 25% or

(cid:53)(cid:86)(cid:17)(cid:3)(cid:24)(cid:19)(cid:19)(cid:19)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) thousand whichever is higherNo. 11-35] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (1)

(2)

(cid:11)(cid:22)(cid:12) (4)

2402 10 20 --- Cigarillos Tu 25% or

(cid:53)(cid:86)(cid:17)(cid:3)(cid:24)(cid:19)(cid:19)(cid:19)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) thousand whichever is higher

2402 20 - Cigarettes, containing tobacco:

2402 20 10 --- Other than filter cigarettes, of length Tu Rs(cid:17) 2700 per

thousand

not exceeding 65 millimetres

Tu Rs(cid:17) 4500 per

thousand

2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Tu Rs(cid:17) (cid:22)(cid:19)(cid:19)(cid:19)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)

thousand

(cid:21)(cid:23)(cid:19)(cid:21)(cid:3)(cid:21)(cid:19)(cid:3)(cid:22)(cid:19) --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

Tu Rs(cid:17) 5200 per

thousand

2402 20 40 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

Tu Rs(cid:17) 7000 per

thousand

2402 20 50 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

2402 20 90 --- Other Tu Rs(cid:17) 11000

per thousand

2402 90 - Other:

2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs(cid:17) 5000 per

thousand

2402 90 20 --- Cigarillos of tobacco substitutes Tu 14% or

(cid:53)(cid:86)(cid:17)(cid:3)(cid:24)(cid:19)(cid:19)(cid:19)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) thousand whichever is higher

2402 90 90 --- Other Tu 14% or

(cid:53)(cid:86)(cid:17)(cid:3)(cid:24)(cid:19)(cid:19)(cid:19)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) thousand whichever is higher4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-35 (1)

(2)

(cid:11)(cid:22)(cid:12) (4)

(cid:21)(cid:23)(cid:19)(cid:22) Other manufactured tobacco and manufactured tobacco

(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:30)(cid:3) (cid:179)(cid:43)(cid:82)(cid:80)(cid:82)(cid:74)(cid:72)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:53)(cid:72)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:180)(cid:3) (cid:87)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:30)(cid:3)

Tobacco extracts and essences

- Smoking tobacco, whether or not containing tobacco

substitute in any proportion;

(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:20) -- Water pipe tobacco specified in Sub-heading Note to this

Chapter:

(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:20)(cid:3)(cid:20)(cid:19) --- Hookah or gudaku tobacco                                                                               (cid:78)(cid:74)(cid:17)          40%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:20)(cid:3)(cid:28)(cid:19) --- Other                                                                                                  (cid:78)(cid:74)(cid:17)          40%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:28) --          Other:
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:28)(cid:3)(cid:20)(cid:19) --- Smoking  mixtures  for  pipes  and                                                                     (cid:78)(cid:74)(cid:17)        (cid:22)(cid:21)(cid:24)(cid:8)
                                                                    cigarettes

--- Biris:

(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:28)(cid:3)(cid:21)(cid:20) ---- Other  than  paper  rolled  biris,                           Tu                        10%
                                                     manufactured  without  the  aid  of
                                                     machine
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:28)(cid:3)(cid:21)(cid:28) ---- Other                                                        Tu                        10%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:20)(cid:28)(cid:3)(cid:28)(cid:19) --- Other                                                         (cid:78)(cid:74)(cid:17)  22%

- Other:

(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:20)(cid:3)(cid:19)(cid:19) -- "Homogenised" or "reconstituted"                                                                (cid:78)(cid:74)(cid:17)        70%
                                                                 tobacco
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28) --       Other:
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:20)(cid:19) --- Chewing tobacco                                                                                (cid:78)(cid:74)(cid:17)      100%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:21)(cid:19) --- Preparations  containing  chewing                                                              (cid:78)(cid:74)(cid:17)      100%
                                                                 tobacco
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:22)(cid:19) --- Jarda scented tobacco                                                                          (cid:78)(cid:74)(cid:17)      100%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:23)(cid:19) --- Snuff                                                                                          (cid:78)(cid:74)(cid:17)        70%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:24)(cid:19) --- Preparations containing snuff                                                                  (cid:78)(cid:74)(cid:17)        70%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:25)(cid:19) --- Tobacco extracts and essence                                                                   (cid:78)(cid:74)(cid:17)        70%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:26)(cid:19) --- Cut-tobacco                                                                                    (cid:78)(cid:74)(cid:17)        10%
(cid:21)(cid:23)(cid:19)(cid:22)(cid:3)(cid:28)(cid:28)(cid:3)(cid:28)(cid:19) --- Other                                                                                          (cid:78)(cid:74)(cid:17)      125%

2404 Products containing tobacco, reconstituted tobacco, nicotine,

(cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:69)(cid:68)(cid:70)(cid:70)(cid:82)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:76)(cid:70)(cid:82)(cid:87)(cid:76)(cid:81)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:75)(cid:68)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)

without combustion; other nicotine containing products

intended for the intake of nicotine into the human body

- Products intended for inhalation without combustion

No. 11-35] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5
       (1)                                          (2)                                    (cid:11)(cid:22)(cid:12) (4)
2404 11 00             --    Containing  tobacco  or  reconstituted                        (cid:78)(cid:74)(cid:17) 100%
                             tobacco
2404 12 00             --    Other, containing nicotine                                    (cid:78)(cid:74)(cid:17) …..
2404 19 00             --    Other                                                         (cid:78)(cid:74)(cid:17) 100%

- Other:

2404 91 00             --    For oral application                                          (cid:78)(cid:74)(cid:17) …..
2404 92 00             --    For transdermal application                                   (cid:78)(cid:74)(cid:17) …..
2404 99 00             --    Other                                                         (cid:78)(cid:74)(cid:17) …..'.

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-36 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 16th December, 2025/Agrahayana 25, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 15th December, 2025 and is hereby published for general information:—

THE HEALTH SECURITY SE NATIONAL SECURITY CESS ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:24)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[15th December,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to augment the resources for meeting expenditure on national security and for public health, and to levey a cess for the said purposes on the machines installed or other (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:––

CHAPTER I

PRELIMINARY

1(cid:17) (cid:11)1) This Act may be called the Health Security se National Security Cess Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)

(cid:11)2) It shall come into force on such date as the Central Government may, by

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 2(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)––

(cid:11)a) "adjudicating authority" means the concerned proper officer appointed or authorised under the respective provisions to pass orders under this Act after adjudication, but does not include the Board, the revisional authority and the appellate authority;

(cid:11)b) "appellate authority" means an authority appointed or authorised to

hear appeals under section 29;

(cid:11)c) "Appellate Tribunal" means the Customs, Excise and Service Tax

(cid:24)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:17) Appellate Tribunal constituted under section 129 of the Customs Act, 1962;

(cid:11)d) "Board" means the Central Board of Indirect Taxes and Customs

(cid:24)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:22)(cid:17) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:53)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:22)(cid:30)

(cid:11)e) "cess" means the Health Security se National Security Cess levied

under section 4;

(cid:11)f) "factory" means any premises, including the precincts thereof,

wherein or in any part of which––

(cid:11)i) the specified goods are manufactured; or

(cid:11)ii) any manufacturing process connected with the production of

the specified goods are being carried on or is ordinarily carried on;

(cid:11)g) "machine" for the purposes of manufacture or production of the specified goods includes all types of Form, Fill and Seal Machines and Profile Pouch Making Machines, by whatever name called, whether vertical or horizontal, with or without collar, single track or multi-track, and any other type of packing machine used for packing of the specified goods in pouches, tins or other containers;

(cid:11)h) "manufacture" includes—

(cid:11)i) any process incidental or ancillary to the completion of the

specified goods; and

(cid:11)ii) the process of packing or repacking of such goods in a pouch or tin or other container or labelling or re-labelling thereof including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the specified goods marketable to the consumer,

whether or not such process is the only process undertaken;

(cid:11)i)(cid:3)"notification" means a notification published in the Gazette of India(cid:3) and the expression "notify" with its grammatical variation and cognate expressions shall be construed accordingly;

(cid:11)j)(cid:3)"pan masala" means goods falling under tariff item 2106(cid:3)90(cid:3)20 of the(cid:3)

(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:17) First Schedule to the Customs Tariff Act, 1975;

(cid:11)k) "prescribed" means prescribed by rules made under this Act;

(cid:11)l) "proper officer" means any officer of the Central Government entrusted with such powers or assigned with specific functions under the provisions of this Act by the Board;

(cid:11)m) "process" means any manual, mechanical, electrical, electronic, automated or hybrid operation, or any other activity by which the specified goods are manufactured or produced, whether wholly or in part;

(cid:11)n) "revisional authority" means an authority appointed or authorised

under section 28 for revision of an order of the adjudicating authority;

No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

(cid:11)o) "Schedule" means a Schedule annexed to this Act;

(cid:11)p) "specified goods" means the goods as specified in Schedule I to this Act or such other goods as the Central Government may, by notification, specify;

(cid:11)q) "State" includes a Union territory with Legislature;

(cid:11)r) "taxable person" shall mean a person referred to in section 3; and

(cid:11)s) "weight" means the maximum weight of the specified goods that is capable of being packaged in each pouch, tin or other container by the relevant (cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

CHAPTER II

TAXABLE PERSON

(cid:55)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3) 3(cid:17) (cid:11)1) For the purposes of this Act, "taxable person" means any person who owns, possesses, operates, manages, or is otherwise in control of the machine or undertakes any process by which specified goods are manufactured or produced, whether directly or through job-workers, employees, hired labour, or through any (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)2) A person shall be treated as a taxable person under this section irrespective of whether he has opted for, or is availing of, any composition scheme, concessional levy, or any other alternate scheme of taxation applicable to the specified goods, (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)3) For the purposes of this section,—

(cid:11)a) the ownership, possession, or control over the machine or processes shall be sufficient to constitute a person as a taxable person, irrespective of the (cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:3)(cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:30)

(cid:11)b) where a machine or process, is owned, possessed, leased, hired or otherwise placed at the disposal of one or more persons manufacturing or producing the specified goods, every such person shall be regarded as a taxable person; and

(cid:11)c) where the production or manufacture of the specified goods are divided into stages or processes carried out by different persons, such person undertaking the final process that results in the completion or rendering of the (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

CHAPTER III

HEALTH SECURITY SE NATIONAL SECURITY CESS

Levy and collection of (cid:70)(cid:72)(cid:86)(cid:86)(cid:17) 4(cid:17) (cid:11)1) There shall be levied and collected a cess, to be called Health Security se National Security Cess, from every taxable person, on the machines installed or other processes undertaken by him for the manufacture or production of the specified goods referred to in Schedule I, at the amount specified in Schedule II and (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:17)(cid:3)

(cid:11)2) The cess leviable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be in addition to any other duties or taxes chargeable on the specified goods under any law for (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)3) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt any taxable person or a class of taxable persons, unconditionally or subject to such conditions, from the whole or any part of the cess leviable under this section for such period as may be specified (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 Manner of computation of (cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

5(cid:17) (cid:11)1) The cess referred to in section 4 shall be computed in accordance with the provisions of this section based on the relevant process, speed of the machine or capacity of other processes and the weight of the specified goods packed in pouch, tin or other container, as the case may be, as declared by the taxable person and, where applicable, as verified or calibrated by the proper officer under section 9, and on the amount specified in Schedule II for such combination of process, speed or (cid:70)(cid:68)(cid:83)(cid:68)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:72)(cid:76)(cid:74)(cid:75)(cid:87)(cid:17)

(cid:11)2) Where the specified goods are manufactured or produced wholly or partly with

the aid of a machine, the cess shall be levied and collected from the taxable person—

(cid:11)a) with reference to the maximum rated speed of the machine measured

in number of pouches, tins or containers per minute;

(cid:11)b) for the corresponding weight of the specified goods packed in a

pouch, tin or container;

(cid:11)c(cid:12) (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:79)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)4) in Table 1 of

(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:72)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)3) The cess payable under section 4 shall be the aggregate of cess calculated under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) for each of the machines installed in a factory of the taxable person and where such taxable person owns, possesses, leases or otherwise controls machines installed in more than one factory, the cess shall be computed separately (cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:17)

(cid:11)4) Where the specified goods are manufactured or produced by a taxable person wholly by manual process without the aid of a machine, the cess shall be levied and collected from the taxable person for each factory at the monthly amount specified in (cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)4) in Table 2 of Schedule II, irrespective of the capacity of such manual process (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:72)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:83)(cid:68)(cid:70)(cid:78)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:88)(cid:70)(cid:75)(cid:15)(cid:3)(cid:87)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:85)(cid:17)

(cid:11)5) For the purposes of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), a taxable person shall be deemed to be engaged in the manufacture or production of the specified goods wholly by manual process without the aid of a machine only where no machine capable of performing, assisting, or completing any part of the process of manufacture or production of the (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)6) The cess determined under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) shall be payable for each month or part thereof and shall be subject to such abatement or o(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)7) Where any machine or manual process unit remains inoperative for a continuous period of fifteen days or more, the cess computed under this section shall, subject to such conditions, as may be prescribed, be abated proportionately for the period of such non-(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Power of Central Government to increase amount of cess in special (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

6(cid:17) (cid:11)1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, direct in respect of such specified goods that the amount of cess specifi(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)4) in Table 1 of Schedule II and (cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)4) in Table 2 of the said Schedule, shall be increased to such amount, not exceeding twice the amount so specified, for such period as may be specified in (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)2) The provisions of this Act shall apply to the cess, as increased under this

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:44)(cid:17)

7(cid:17) (cid:11)1) The cess shall be levied for the purposes of meeting expenditure on the

Purpose of levy (cid:82)(cid:73)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

national security of India and for public he(cid:68)(cid:79)(cid:87)(cid:75)(cid:17)

(cid:11)2) The proceeds of the cess levied under section 4 shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of money of the cess for the purposes specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 (cid:11)3) For the purposes of utilisation of the cess, the Central Government may specify such activities, schemes and programmes for national security or, as the case (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

CHAPTER IV

REGISTRATION AND RETURNS

Registration, cancellation and (cid:85)(cid:72)(cid:89)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) 8(cid:17) (cid:11)1) Every taxable person who owns, possesses, leases or otherwise controls a machine installed or a process undertaken in a factory, shall register himself with (cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The proper officer may, either on his own motion or on an application filed by the registered person, or by his legal heirs in case of death of such person, cancel the registration, in such manner and within such period, as may be prescribed, having regard to the circumstances where,—

(cid:11)a) the business has been discontinued, or transferred fully for any reason including death of the proprietor, or amalgamated with other legal entity, or demerged, or otherwise disposed of; or

(cid:11)b) there is any change in the constitution of the business; or

(cid:11)c(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)3) The proper officer may, after giving a reasonable opportunity of being heard, cancel the registration of a taxable person from such date, as he may deem fit, where,—

(cid:11)a) a registered person has contravened any of the provisions specified

in section 18; or

(cid:11)b) a registered person has not furnished returns for six consecutive

calendar months; or

(cid:11)c) registration has been obtained by means of fraud, wilful

(cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:17)

(cid:11)4) The cancellation of registration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) shall not affect the liability of the person to pay cess and other dues under this Act or to discharge any other obligation under this Act or the rules made thereunder, for any period prior to the date of such cancellation, whether or not such cess and other (cid:71)(cid:88)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) Subject to such conditions as may be prescribed, any taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such form and manner, as may be prescribed, within a period of thirty days from the date of service of the cancellation order and upon receiving such application, the proper officer may, in such manner and within such period, as may be prescribed, and after giving a reasonable opportunity of being heard, by order, either revoke the cancellation of regi(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Declaration to be filed by taxable (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17) 9(cid:17) (cid:11)1) Every taxable person shall, in respect of machine installed or process undertaken in such factory, furnish a self-declaration in such form, manner and within such time, as may be prescribed, containing the particulars of the machines installed or processes undertaken for the manufacture or production of the specified goods, together with the parameters relevant for computation of the cess, including the maximum rated speed, weight of packing, nature of packing and such other (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Where any parameter relevant for the computation of the cess undergoes

any change, the taxable person shall furnish a fresh self-declaration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) with(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)3) In case of installation, addition or commencement of operation of any machine or process, the taxable person shall furnish the self-declaration referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) within fifteen days (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)4) The declaration in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be subject to calibration, verification and confirmation by the proper officer, with the approval of an officer not below the rank of Joint Commissioner, in such form, manner and within such time, as may be prescribed and the parameters so verified and confirmed shall be (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:17)

(cid:11)5) No calibration, verification or confirmation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall be made by the proper officer without giving the taxable person a reasonable (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)6) Every taxable person shall comply with such oversight, monitoring or verification mechanisms, whether technological, operational or audit-based, as may be prescribed, to ensure the integrity and accuracy of reporting in relation to the (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:17)

Payment of cess (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:17)

10(cid:17) (cid:11)1) The cess levied under section 4 shall be collected from every taxable person at the beginning of each month, but not later than the 7th day of that month, (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) Every taxable person shall, for every calendar month or part thereof, self-assess the cess payable under section 4 and furnish a return, in such form, manner, within such time, and subject to such conditions and restrictions, as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) The Board may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of ta(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)

(cid:11)4) Where any taxable person, after furnishing a return under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), discovers any omission or incorrect particulars therein, other than as a result of any action in this behalf by the proper officer, he shall rectify such omission or incorrect particulars in such form and manner, as may be prescribed, subject to payment of (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) Where a taxable person fails to furnish a return under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), a notice shall be issue(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:75)(cid:76)(cid:80)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)6) No taxable person shall furnish a return for any calendar month after the

expiry of a period of two years from the due date (cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:17)

CHAPTER V

AUDIT AND ASSESSMENT

Scrutiny and (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)

11(cid:17) (cid:11)1) The proper officer may scrutinise the return and related particulars furnished by the registered taxable person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner, as may be prescribed, and seek his explanation thereto and in case––

(cid:11)a) the explanation so given is found acceptable, the taxable person shall

be informed accordingly and no further action shall be taken in this regard;

(cid:11)b) no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period, as may be permitted by him, or where the taxable person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7 (cid:11)2) Where a taxable person fails to furnish the return under section 10, either on his own motion or in response to a notice issued, the proper officer may proceed to assess the liability of cess of the said person to the best of his judgement, taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the end of the month (cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)

(cid:11)3) Where a taxable person fails to obtain registration, or whose registration has been cancelled but who was liable to pay cess, the proper officer may proceed to assess the liability of the cess payable by such taxable person to the best of his judgment for the relevant calendar month and issue an assessment order within a period of five years (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)4) No assessment order shall be passed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) by the proper officer without giving the taxable person a reasonable (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:17) 12(cid:17) (cid:11)1) The proper officer not below the rank of a Commissioner or any other officer authorised by him may, by way of a general or special order, undertake audit (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)y and in such (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2) The officers referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) may conduct audit in their office

(cid:82)(cid:85)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)3) The registered taxable person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)4) The audit under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be completed within a period of three

(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)5) Where the proper officer referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is satisfied that the audit in respect of such registered taxable person cannot be completed within the period of three months, he may, for the reasons to be recorded in writing, extend the said period by a furt(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:11)6) For the purposes of this sub-section, the expression, "commencement of audit" shall mean the date on which the records and other documents called for by the proper officer, are made available by the registered taxable person or the actual institution of audit at the office of the proper officer or at the place of business of (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)7(cid:12) (cid:39)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)

taxable person—

(cid:11)a) to afford him the necessary facility to verify the books of account or

(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)b(cid:12) (cid:87)(cid:82)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)

(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:79)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)8) On conclusion of audit, the proper officer shall, within thirty days, inform the registered taxable person, whose records are audited, about the findings, his (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3)

(cid:11)9) Where the audit conducted under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) results in detection of cess not paid or short paid or erroneously refunded, the proper officer may initiate (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:17)

Power to summon persons to give evidence and produce (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) (cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

13(cid:17)(cid:3)(cid:11)1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary, either to give evidence or to produce a (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3)8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) (cid:11)2(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be deemed to be a "judicial proceeding" within the meaning of section 193 and section 267 of the (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

Access to business (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:17)

14(cid:17) (cid:11)1) Any officer under this Act, authorised by the proper officer not below the rank of a Joint Commissioner, shall have access to any place of business of a taxable person to inspect books of account, documents, computers, computer programs, computer software, whether installed in a computer or otherwise, and (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) the purposes of carrying out any audit, scrutiny, verification and checks, as may be (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)(cid:3)

(cid:11)2) Every person in charge of the place referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall, on demand, make available to the officer authorised under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), or the audit party deputed by the proper officer,—

(cid:11)a) such records as prepared or maintained by the taxable person and

declared to the proper officer in such manner as may be prescribed;

(cid:11)b(cid:12) (cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)c(cid:12)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:30)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) (cid:11)d(cid:12)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:30)

(cid:11)e) the income-tax audit report, if any, under section 44AB of the

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17) Income-tax Act, 1961; and

(cid:11)f) any other relevant record, for the scrutiny by such officer or audit party, within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)

Officers to assist (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:17)

15(cid:17) (cid:11)1) All officers of police, railways, customs and those officers engaged in the collection of land revenue, including village officers, officers of the State Governments and Union territory Administrations shall assist the proper officer in (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)2(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:80)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92) other class of officers to assist the proper officers in the implementation of this Act (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:3)(cid:86)(cid:82)(cid:17)

Determination of cess not paid or short paid or erroneously (cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)

16(cid:17) (cid:11)1) Where it appears to the proper officer that any cess has not been paid or short paid or erroneously refunded, he shall serve notice on the taxable person chargeable with cess which has not been so paid or which has been so short paid or to whom the refund has erroneously been made due to any lapse on the part of the (cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:75)(cid:82)(cid:90)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:92)(cid:3)(cid:75)(cid:72)(cid:3)(cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) specified in the notice along with interest payable thereon under section 17 and a (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:79)(cid:72)(cid:89)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)2) No notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be issued, if the cess which has not been paid or short paid or erroneously refunded in a financial year is less than one (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

(cid:11)3) The proper officer shall issue the notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) within a period of twenty-four months from the due date for furnishing of return for the month to which the cess not paid or short paid relates to or within a period of twenty-(cid:73)(cid:82)(cid:88)(cid:85)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:85)(cid:85)(cid:82)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:17)

(cid:11)4) Where a notice has been issued for any calendar month under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), the proper officer may serve a statement, containing the details of cess not paid or short paid or erroneously refunded for such periods other than those covered under the said sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 (cid:11)5) The service of the statement referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) shall be deemed to be the service of notice on the taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), subject to the condition that the grounds relied upon for such month other than those covered under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)6) In case of the cess which has not been paid or short paid or erroneously

refunded, the penalty––

(cid:11)a) for any reason, other than the reason of fraud or any wilful (cid:80)(cid:76)(cid:86)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) taxable person or ten thousand rupees, whichever is higher;

(cid:11)b) for the reason of fraud or any wilful misstatement or suppression of

(cid:73)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)7) The proper officer shall, after considering the representation, if any, made by the taxable person chargeable with cess, determine the amount of cess, interest and penalty due from such person and issue an order within a period of twelve months from the date of issuance of notice specified in sub-se(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)

(cid:11)8) Where the proper officer referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) is not able to issue the order within the period specified in the said sub-section, another proper officer, not below the rank of Commissioner or an officer, not below the rank of a Joint Commissioner, authorised by him, may, having regard to the reasons to be recorded in writing for delay in issuance of the order under the said sub-section before the expiry of the specified period, extend the said period for a further period not exceedi(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)

(cid:11)9) Where any cess has not been paid or short paid or erroneously refunded, other than the reason of fraud or any wilful misstatement or suppression of facts to evade cess, the taxable person chargeable with cess may,––

(cid:11)a) before service of notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), pay the amount of cess along with interest payable under section 17 of such cess on the basis of his own ascertainment of such cess or the cess as ascertained by the proper officer and inform the proper officer in writing of such payment, who shall, on receipt of such information, not serve any notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or the statement under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), as the case may be, in respect of the cess so paid or any penalty payable under the provisions of this Act or the rules made thereunder;

(cid:11)b) pay the said cess along with interest payable under section 17 within a period of sixty days from the date of receipt of show cause notice by him, and on doing so, no penalty shall be payable and all proceedings in respect of the s(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)10) Where any cess has not been paid or short paid or erroneously refunded by reason of fraud, or any wilful misstatement or suppression of facts to evade cess, the taxable person chargeable with cess, may,––

(cid:11)a) before service of notice under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), pay the amount of cess (cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) cess as ascertained by the proper officer, and inform the proper officer in writing of such payment and the proper officer, on receipt of such information, shall not serve any notice under the said sub-section, in respect of the cess so paid or any penalty payable under the provisions of this Act or the rules made thereunder;

(cid:11)b) pay the said cess along with interest payable under section 17 and a (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)-(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3) days from the date of receipt of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded;

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36

(cid:11)c) pay the cess along with interest payable thereon under section 17 and (cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3) of the date of receipt of the order, and on doing so, all proceedings in respect (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:17)

(cid:11)11) Where the proper officer is of the opinion that the amount paid under (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)9(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)10) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (cid:11)1) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:79)(cid:79)(cid:86)(cid:3)(cid:86)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:70)(cid:87)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)

(cid:11)12(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)9(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)6) shall be payable, where any amount of self-assessed tax or any amount collected as cess has not been (cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

Interest payable on delay in payment of (cid:70)(cid:72)(cid:86)(cid:86)(cid:17)

17(cid:17) (cid:11)1) Every person who is liable to pay cess in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the cess or any part thereof to the Central Government within the specified period, shall, for the period for which the cess or any part thereof remains unpaid, pay on his own, interest (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:83)(cid:72)(cid:85) (cid:68)(cid:81)(cid:81)(cid:88)(cid:80)(cid:17)

(cid:11)2) The interest under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be calculated, in such manner as may (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:68)(cid:91)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:17)

CHAPTER VI

OFFENCES AND PENALTIES

18(cid:17) (cid:11)1) Where a taxable person who––

Penalty for certain (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(cid:11)a) owns, operates or in control of any machine or process for the purpose of manufacture or production of the specified goods without declaring to the proper officer under this Act; or

(cid:11)b) fails to pay the cess levied under section 4 beyond a period of three months from the date on which such payment becomes due under section 10; or

(cid:11)c(cid:12) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:79)(cid:86)(cid:76)(cid:73)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85) substitutes financial records or produces fake accounts or documents or furnishes any false information or declaration or return with an intention to evade payment of cess due under the said section; or

(cid:11)d) fraudulently obtains refund of cess; or

(cid:11)e) obstructs or prevents any officer in discharge of his duties under this

Act; or

(cid:11)f) is liable to be registered under this Act but fails to obtain

registration; or

(cid:11)g) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder, or furnishes false information or documents during any proceedings under this Act; or

(cid:11)h) tampers with, or destroys any material evidence or document; or

(cid:11)i) disposes of or tampers with any goods that have been seized under

this Act,

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)impose on such taxable person in addition to the cess leviable, a penalty of ten thousand rupees or (cid:68)(cid:81)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:68)(cid:88)(cid:71)(cid:88)(cid:79)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 (cid:11)2) Any person who aids or abets any of the contraventions specified in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)i) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall be liable to a penalty which may extend to one (cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

(cid:11)3) Any order imposing any such penalty shall be passed by the proper officer

only after giving the taxable (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

Punishment for certain (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17) 19(cid:17) (cid:11)1) Whoever commits or causes to commit and retains any benefit arising (cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 18 shall be punishable in cases where the amount of cess evaded or the amount of refund wrongly taken—

(cid:11)a) exceeds five hundred lakh rupees, with imprisonment for a term

which may extend to five years or with fine, or with both; or

(cid:11)b) exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years or with fine, or with both; or

(cid:11)c) exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year or (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)

(cid:11)2) Whoever commits or causes to commit and retains any benefit arising out of (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)f(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)i) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 18, or abets the commission of an offence specified in the said sub-section, shall be punishable (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)

(cid:11)3) Whoever, convicted for an offence under this section is again convicted for an offence under this section, he shall be punishable for the second and for every (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)4) The Court may, for special and (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)

judgment, sentence any person to imprisonment under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:11)5) Notwithstanding anything contained in the Bharatiya Nagarik Suraksha S(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) shall be non-(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d)

of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 18 shall be cognizable and non-(cid:69)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)7) No person shall be prosecuted for any offence under this section except with

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:68)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)

Offences by (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17) 20(cid:17) (cid:11)1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)2) Notwithstanding anything contained in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be lia(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a limited liability partnership or a Hindu undivided family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall, mutatis mutandis(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)4) Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

Explanation(cid:17)––For the purposes of this section,––

(cid:11)a)(cid:3) (cid:179)company(cid:180) means a body corporate and includes a firm or other(cid:3) association of individuals; and

(cid:11)b)(cid:3)(cid:179)director(cid:180), in relation to a firm, means a partner in the (cid:73)(cid:76)(cid:85)(cid:80)(cid:17)

Cognizance of (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

21(cid:17)(cid:3)No Court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the proper officer, not below the rank of Commissioner, and no court inferior to that of a Magistrate of (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)

Presumption of culpable mental (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:17)

22(cid:17) (cid:44)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:3)(cid:70)(cid:88)(cid:79)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72) mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as a(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

Explanation(cid:17)—For the purposes of this section,––

(cid:11)a) the expression "culpable mental state" includes intention, motive,

knowledge of a fact, and belief in, or reason to believe, a fact;

(cid:11)b) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by (cid:68)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:82)(cid:81)(cid:71)(cid:72)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:69)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

Compounding (cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) 23(cid:17) (cid:11)1) Notwithstanding anything contained in the Bharatiya Nagarik Suraksha (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)er this Act, not being an offence punishable with imprisonment only, or with imprisonment and also with fine, may, either before or after the institution of prosecution, be compounded by a proper officer, not below the rank of Commissioner, on payment, by the person accused of the offence, to the Central (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)2) The option of compounding shall not be available to a person—

(cid:11)a) who has been allowed to compound once in respect of any of the (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)a(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:11)f) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 18 and the offences which are relatable to the said specified offences;

(cid:11)b) who has been allowed to compound once in respect of any offence, other

(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a), under this Act, the cess exceeding one crore rupees;

(cid:11)c) a person who has been accused of committing an offence under this Act which is also an offence under any other law for the time being in force;

(cid:11)d) a person who has been convicted for an offence under this Act by a

Court; and

(cid:11)e(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) Any compounding shall be allowed only after making payment of cess, interest and penalty involved in such offences and shall not affect the proceedings, if any, ins(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(cid:11)4) The amount for compounding of offences under this section shall be such, as may be prescribed, subject to the minimum amount not being less than ten (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86) involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)5) On payment of such compounding amount as may be determined by the proper officer, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if (cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:69)(cid:68)(cid:87)(cid:72)(cid:71)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

CHAPTER VII

INSPECTION, SEARCH AND SEIZURE

Power of inspection, search and (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:17) 24(cid:17) (cid:11)1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that any taxable person is manufacturing or producing the specified goods without complying with the provisions of this Act or the rules made thereunder, he may authorise, in writing, any officer not below the rank of Assistant Commissioner subordinate to him to inspect any places of business of the taxable person or warehouse or godown, where the specified goods so manufactured or (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:71)(cid:17)

(cid:11)2) Where the proper officer referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), either pursuant to an inspection carried out under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) or otherwise, has reasons to believe that the specified goods or machines liable to confiscation or any documents or books or things, which in his opinion, shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise, in writing, any other proper officer to search and seize, or may himself search and seize such goods, machines, document(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)

(cid:11)3) Where it is not practicable to seize any such goods or machine, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of such goods an order that he shall not remove, part with, or otherwise deal with (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:17)

(cid:11)4) The documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)5) The documents, books or things referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty (cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:17)

(cid:11)6) The officer authorised under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall have the power to seal or break open the door of any factory or to break open any almirah, electronic device, box, receptacle in which the specified goods, accounts, registers or documents of the person are suspected to be concealed, where access to such factory, (cid:68)(cid:79)(cid:80)(cid:76)(cid:85)(cid:68)(cid:75)(cid:15)(cid:3)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:82)(cid:81)(cid:76)(cid:70)(cid:3)(cid:71)(cid:72)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:82)(cid:91)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:83)(cid:87)(cid:68)(cid:70)(cid:79)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:81)(cid:76)(cid:72)(cid:71)(cid:17)

(cid:11)7) The person from whose custody any documents are seized under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)8) The goods or machines so seized under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:88)(cid:80)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)9) Where any goods or machines are seized under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) and no notice in respect thereof is given within six months of the seizure of such goods, (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:71)(cid:17)

(cid:11)10) The period of six months specified in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) may, on sufficient cause being shown, be extended by the proper officer for a further period not (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:76)(cid:91)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)11) The proper officer may, with the prior permission of the Board, having regard to the perishable nature of the specified goods, depreciation in its value or machines with the passage of time, constraints of storage space for such goods or machines or any other relevant considerations, may, as soon as may be after its seizure under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), dispose of such goods or machines in such manner as (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)12) Where the specified goods or machines, being items specified under sub-sectio(cid:81)(cid:3)(cid:11)11), have been seized by a proper officer, or any officer authorised by him under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), he shall prepare an inventory of such goods or machines (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) (cid:11)13) The provisions of the Bharatiya Nagarik Suraksha Sanhita(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74) to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 185 of the said Sanhita shall have effect as if for the word "Magistrate", wherever it occurs, the word "Commissioner" were substituted.

(cid:11)14) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any cess, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecu(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

25(cid:17) (cid:11)1) Where any taxable person––

Confiscation of specified goods (cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:86)(cid:17)

(cid:11)a) owns, operates or controls any machine installed or undertakes any process for the manufacture or production of the specified goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of cess; or

(cid:11)b) contravenes any of the provisions of this Act or the rules made

thereunder with intent to evade payment of cess; or

then, all such goods or machines shall be liable to confiscation and the person shall be li(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:17)

(cid:11)2) Whenever confiscation of any such goods or machines are authorised by this Act, the officer adjudging it shall give to the owner of such goods or machines an option to pay in lieu of confiscation, such penalty as specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3(cid:12)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)3) The penalty leviable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) shall not exceed the market value of the specified goods or the machines confiscated, less the cess chargeable there(cid:82)(cid:81)(cid:17)

(cid:11)4) The aggregate of penalty under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) and penalty leviable shall (cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:17)

(cid:11)5) No order for confiscation of the specified goods or machines for imposition of penalty shall be issued without giving the person a reasonable opportunity of (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)6) Where the specified goods or machines are confiscated under this Act, the

(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)7) The proper officer who confiscates any goods or machine under this section shall take and hold possession of the things confiscated and every officer of (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:75)(cid:76)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) holding such possess(cid:76)(cid:82)(cid:81)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15 (cid:11)8) The proper officer may, after satisfying himself that the confiscated goods (cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) reasonable time not exceeding a period of three months to pay the fine in lieu of such confiscation, dispose of such goods or conveyance and deposit the sale (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:86)(cid:87)(cid:17) 26(cid:17) (cid:11)1) Where a proper officer, not below the rank of Commissioner, has reasons to believe that a person has committed any offence specified in (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) (cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)d) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 18 which is punishable under the said sub-section or sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of the said section, he may, by order, authorise any other proper officer below him to arrest such (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)2) Where a person is arrested under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) for an offence specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 19, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-(cid:73)(cid:82)(cid:88)(cid:85)(cid:3)(cid:75)(cid:82)(cid:88)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)3) Subject to the provisions of the Bharatiya Nagarik Suraksha

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17) (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:15)––

(cid:11)a) where a person is arrested under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) for any offence specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 19, he shall be admitted to bail or in default of bail, be forwarded to the custody of the Magistrate;

(cid:11)b) in the case of a non-cognizable and bailable offence, the proper officer not below the rank of Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

27(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:11)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:12)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80) any taxable person may be recovered in the same manner as an arrear of land (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)

Recovery of amount due and assistance of (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:17)

(cid:11)2) All officers of police, central tax and customs and all officers of the Central Government and the State Government engaged in the collection of land revenue, and all village officers are hereby empower(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

CHAPTER VIII

REVISION AND APPEALS

(cid:53)(cid:72)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17) 28(cid:17) (cid:11)1) The revisional authority, not below the rank of a Commissioner, authorised in this behalf, by an order of the Board, may, on his own motion, or upon information received by him, call for and examine the record of any proceedings, and if he considers that any order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue, or is illegal or improper, or has not taken into account certain material facts, whether available (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:69)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) by the Comptroller and Auditor-General of India, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the person (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3) may be necessary, pass such order, as he thinks just and proper, including enhancing (cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)2) The revisional authority shall not exercise any power under

sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), if––

(cid:11)a) the order has been subject to an appeal under section 29 or

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:30)(cid:3)(cid:82)(cid:85)16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)b) the period specified under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 29 has not yet expired or more than two years have expired after the passing of the order sought to be revised; or

(cid:11)c) the order has already been taken up for revision under this section at

an earlier stage; or

(cid:11)d) the order was passed in exercise of the powers under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:17)

(cid:11)3) The revisional authority may pass an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) on any (cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:68)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), before the expiry of a period of one year from the date of the order (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of that sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:68)(cid:87)(cid:72)(cid:85)(cid:17)

(cid:11)4) Every order passed in a revision under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall, subject to the (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:19)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:22)(cid:15)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)5) If the order subject to revision under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court, or the date of the decision of the High Court and the date of the decision of the Supreme Court, shall be excluded in computing the period (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)b) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) where proceedings for revision ha(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)6) Where the issuance of an order under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) is stayed by the order of a Court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limita(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:17)

(cid:11)7) For the purposes of this section, the expression "record" shall include all records relating to any proceedings under this Act available at the time of (cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

Appeals to appellate (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

29(cid:17) (cid:11)1) Any taxable person aggrieved by any order of the adjudicating authority may, within a period of three months from the date of receipt of the order appealed against by such person, appeal to such appellate authority, not below the rank of a Commissioner, authorised in this behalf, by an order of the Board, in such (cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)2) The proper officer, not below the rank of Commissioner, may on his own motion, call for and examine the record of any proceedings in which an adjudicating authority has passed any order under this Act, for the purpose of satisfying himself as to the legality or propriety of the such order and may, by order, direct any officer subordinate to him to apply to the appellate authority within six months from the date of communication of the order of the adjudicating authority for the determination of such points arising out of the said decision or order as may be (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)3) Where, in pursuance of an order under sub-section (cid:11)2), the authorised officer makes an application to the appellate authority, such application shall be dealt with by the appellate authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)4) Every appeal under this section shall be verified in such manner, as may

(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17 (cid:11)5) No appeal shall be filed under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), unless the appellant has

paid—

(cid:11)a) in full, such part of the amount of cess, interest, fine, fee and penalty

arising from the impugned order, as is admitted by him; and

(cid:11)b(cid:12) (cid:68)(cid:3) (cid:86)(cid:88)(cid:80)(cid:3) (cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:76)(cid:81) dispute arising from the said order, subject to a maximum of twenty-five crore (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:17)

(cid:11)6) Where the appellant has paid the amount under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)5), the

(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:92)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)7) The appellate authority shall give the appellant a reasonable opportunity

(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)8) The appellate authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reas(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:11)9) After the receipt of any appeal under this section, the appellate authority shall, after giving the appellant a reasonable opportunity of being heard in the matter (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92), pass such order, as he thinks just and proper, confirming, modifying or annulling the order appealed against but shall not refer the case back to the adjudicating authority that passed the (cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(cid:11)10) The order of the appellate authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)11) The appellate authority shall, where it is possible to do so, hear and decide

every appeal within a period of six m(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:17)

Appeals to Appellate (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17) 30(cid:17) (cid:11)1) Any person aggrieved by an order of the appellate authority or revisional authority, may appeal to the Appellate Tribunal against such order in such form and manner, as may be prescribed, within a period of three months from the date of receipt of such order sought to be appealed against by him or by the proper (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)

(cid:11)2) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the order appealed against, or may refer the case back to the proper officer who passed such order with such directions as it may think fit, for a fresh adjudication, after taking additional e(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)3) The Appellate Tribunal may, at any time within a period of six months from the date of such order, with a view to rectify any mistake or error apparent on the face of the record or for any other sufficient reason, amend any order passed by it under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) and shall make such amendments if the mistake is brought (cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

(cid:11)4) An amendment made under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)3) which has the effect of enhancing an assessment or reducing a refund, or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being h(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:11)5) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:17)18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)6) The Appellate Tribunal shall send a copy of every order passed under this

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)

(cid:24)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:17) (cid:11)7) The provisions of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:11)5(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)6) of section 129C of the Customs Act, 1962, shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1(cid:28)(cid:25)(cid:21)(cid:17)(cid:3)

(cid:11)8) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member, where the amount of cess or fine or pena(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

Appearance by authorised (cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)

31(cid:17) (cid:11)1(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74) authority or a revisional authority or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than (cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:3) personally for examination on oath or affirmation, may, subject to the other (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:17)(cid:3)

(cid:11)2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) to appear on his behalf, being—

(cid:11)a) his relative or regular employee; or

(cid:11)b) any legal practitioner who is entitled to practise in any Civil Court in

India; or

(cid:11)c(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)

(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:17)

Appeal to High (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

32(cid:17) (cid:11)1) Any person aggrieved by an order passed by the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case invo(cid:79)(cid:89)(cid:72)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:17)

(cid:11)2) An appeal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) shall be filed within a period of one hundred and eighty days from the date of receipt of the order appealed against by the aggrieved person and it shall be in such form and verified in such manner, as (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)

(cid:11)3) Irrespective of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2), the High Court may entertain an appeal after the expiry of the period specified in the said sub-section, if it is satisfied that there was sufficient cause for not filing t(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)

(cid:11)4(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:43)(cid:76)(cid:74)(cid:75)(cid:3) (cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:76)(cid:86) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:68)(cid:87) the hearing of the (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:85)(cid:74)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)5) The High Court may, for reasons to be recorded in writing, hear the appeal (cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)hat (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:11)6(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85) such judgment thereon containing the grounds on which such decision is founded (cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)

(cid:11)7) The High Court may determine any issue, which––

(cid:11)a) has not been determined by the Appellate Tribunal; or

(cid:11)b) has been wrongly determined by the Appellate Tribunal, by reason

(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4(cid:12)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19 (cid:11)8) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:86)(cid:17)

(cid:11)9) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:77)(cid:88)(cid:71)(cid:74)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

(cid:11)10) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

33(cid:17) (cid:11)1) An appeal shall lie to the Supreme Court—

Appeals to (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)a) from any order passed by the High Court; or

(cid:11)b) from any judgment or order passed by the High Court in an appeal (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:90)(cid:81)(cid:3) (cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:3) application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)

(cid:11)2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees o(cid:73)(cid:3)(cid:68)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)

(cid:11)3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court by either side on the basis of (cid:68)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

CHAPTER IX

MISCELLANEOUS

Power of Central Government to amend (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:44)(cid:17) 34(cid:17) (cid:11)1) The Central Government may, if it is of the opinion that it is expedient or necessary in the public interest so to do, by notification, add to Schedule I any goods and on any such notification being issued, the said Schedule shall be deemed to be amended accordi(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)2) Every notification issued under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) shall, as soon as possible

(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

35(cid:17) (cid:11)1) The Central Government shall, by notification, make rules for carrying Power to make (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17) out the provisions of this (cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)2) In particular, and without prejudice to the generality of the foregoing

power, such rules may provide for all or any of the following matters, namely:––

(cid:11)a) the abatement or other conditions subject to which the cess

determined shall be payable under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) of section 5;

(cid:11)b) the conditions subject to which the cess shall be abated due to

non-operation under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)7) of section 5;

(cid:11)c) the activities, schemes and programmes for national defence and

security or public health for which the cess may be utilised under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3) of section 7;

(cid:11)d) the form and manner of registration by a taxable person with the

jurisdictional proper officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 8;

(cid:11)e) the manner and the period within which the proper officer may cancel

a registration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of section 8;

20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36

(cid:11)f) the form, manner and conditions subject to which taxable person may apply for revocation of cancellation of registration and the manner and the period within which the proper officer may decide upon the application for revocation of cancellation of registration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 8;

(cid:11)g) the form, manner and period within which self-declaration shall be furnished by the taxable person and the other technical or operational particulars to be contained in the said declaration under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1) of section 9;

(cid:11)h) the period, form and manner for furnishing a revised declaration, for

any change in the relevant parameters, by the taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of section 9;

(cid:11)i) the form, manner and period within which the proper officer shall do the calibration, verification or confirmation of the declaration filed by the taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4) of section 9;

(cid:11)j) the oversight, monitoring or verification mechanism to be complied

with by the taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)6) of section 9;

(cid:11)k) the manner for collection of cess from taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), and the form, manner, the period within which and the conditions and restrictions subject to which return shall be furnished by the taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2), of section 10;

(cid:11)l) the form and manner of rectification of omission or incorrect particulars filled in the return by a taxable person under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) of section 10;

(cid:11)m) the form and manner of the notice issued by the proper officer to a taxable person who fails to furnish the return within the specified time under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)5) of section 10;

(cid:11)n) the manner of information to the taxable person of the discrepancies noticed in his return by the proper officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1) of section 11;

(cid:11)o(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:15)(cid:3)(cid:73)(cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72) proper officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), and the manner in which the taxable person shall be informed of the said audit under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)3), of section 12;

(cid:11)p) the manner of declaration of preparation or maintenance of records (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:68)(cid:91)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)a) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2) of section 14;

(cid:11)q) the manner of calculation of interest under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)2) of

section 17;

(cid:11)r) the manner of compounding of offences by the proper officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1), and the offences or class of persons to whom compounding (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)e) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)

(cid:11)s) the amount for compounding of offences under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)4) of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)

(cid:11)t(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:88)(cid:80)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:82)(cid:81)(cid:71)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73) security for release of seized goods or machines on provisional basis under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)8) of section 24;

(cid:11)u) the manner of disposal of goods or machines seized by the proper officer under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)11), and the manner of preparation of inventory of the seized goods under sub-sectio(cid:81)(cid:3)(cid:11)12), of section 24;

No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

(cid:11)v) the form and manner of preferring appeal to the appellate authority

under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)1), and the manner of verification of such appeal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)4), of section 29;

(cid:11)w) the form and manner of preferring appeal to the Appellate Tribunal

under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)1(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:30)

(cid:11)x(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:84)ualifications for a person for becoming an authorised

(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)c) of sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:30)

(cid:11)y) the form for appeals preferred by the aggrieved person before the High Court and the manner of verification of such appeal under sub-(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)2(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:30)

(cid:11)z) any other matter which is to be or in respect of which provision is to

(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

Laying before (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) 36(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)der this Act shall be laid, as soon as may be after it is made or issued, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in such rule or notification, or both Houses agree that the rule should not be made or notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

Effect of amendments, (cid:72)(cid:87)(cid:70)(cid:17), of rules, notifications or (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:17) 37(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92) notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not—

(cid:11)a) revive anything not in force or existing at the time at which the

amendment, repeal, supersession or rescinding takes effect; or

(cid:11)b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or

(cid:11)c(cid:12) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:15)(cid:3)(cid:83)(cid:85)(cid:76)(cid:89)(cid:76)(cid:79)(cid:72)(cid:74)(cid:72)(cid:15)(cid:3)(cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85) incurred under any rule, notification or order so amended, repealed, superseded or rescinded; or

(cid:11)d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or

(cid:11)e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:86)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:70)(cid:76)(cid:81)(cid:71)(cid:72)(cid:71)(cid:17)

Protection of action taken in (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:17) 38(cid:17) (cid:11)1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government for anything which is in good faith done or intended to be done, in pursuance of this Act or any rule (cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36 (cid:11)2) No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof or after the expiration (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:17)

Power to remove (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

39(cid:17) (cid:11)1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)2) No order shall be made under this section after the expiry of five years

(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)3) Every order made under this section shall, as soon as may be after it is

(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23

SCHEDULE I

[See (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:11)o(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)p(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:23)(cid:11)1(cid:12)(cid:64)

Sl(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) Chapter / Heading / Sub-heading / Tariff

item

Description of Goods

(cid:11)(cid:20)(cid:12)

(cid:11)(cid:21)(cid:12)

(cid:11)(cid:22)(cid:12)

(cid:20)(cid:17) 2106 90 20

Pan masala

(cid:21)(cid:17) Any other goods which may be notified

Explanation(cid:17)––

(cid:11)1) In this Schedule, reference to a "tariff item", "heading", "sub-heading" and

"Chapter", wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (cid:11)(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:12)(cid:17)

(cid:11)2) The rules for the interpretation of the First Schedule to the Customs Tariff (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:3)(cid:11)(cid:24)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:24)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:49)(cid:82)(cid:87)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) Notes of the First Schedule shall, so far as may be, apply to the interpretation of this (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-36

SCHEDULE II

[See (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:11)o(cid:12)(cid:15)(cid:3)(cid:23)(cid:11)1(cid:12)(cid:15)(cid:3)(cid:24)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:25)(cid:64)

TABLE 1

Applicable to wholly or partly machine-based process

Sl(cid:17) (cid:49)(cid:82)(cid:17)

Weight of the specified goods per pouch or tin or container

Number of pouches or tins or containers per minute (cid:11)(cid:48)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) speed of machine)

Amount of cess per month per machine (cid:11)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86) in lakhs)

(cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12)

(cid:11)(cid:22)(cid:12) (cid:11)(cid:23)(cid:12)

(cid:20)(cid:17) Up to 500 (cid:56)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:17)(cid:24)(cid:3)(cid:74)(cid:85)(cid:68)(cid:80)s (cid:20)(cid:19)(cid:20)(cid:17)(cid:19)(cid:19)

(cid:22)(cid:25)(cid:23)(cid:17)(cid:19)(cid:19)

(cid:36)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3) (cid:21)(cid:17)(cid:24)(cid:3) (cid:74)(cid:85)(cid:68)(cid:80)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) below 10 grams

Above 10 grams (cid:27)(cid:23)(cid:28)(cid:17)(cid:19)(cid:19)

(cid:21)(cid:17) 501 to 1000 (cid:56)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:17)(cid:24)(cid:3)(cid:74)(cid:85)(cid:68)(cid:80)(cid:86) (cid:21)(cid:19)(cid:21)(cid:17)(cid:19)(cid:19)

(cid:26)(cid:21)(cid:27)(cid:17)(cid:19)(cid:19)

(cid:36)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3) (cid:21)(cid:17)(cid:24)(cid:3) (cid:74)(cid:85)(cid:68)(cid:80)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) below 10 grams

Above 10 grams (cid:20)(cid:25)(cid:28)(cid:27)(cid:17)(cid:19)(cid:19)

(cid:22)(cid:17) 1001 to 1500 (cid:56)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:17)(cid:24)(cid:3)(cid:74)(cid:85)(cid:68)(cid:80)(cid:86) (cid:22)(cid:19)(cid:22)(cid:17)(cid:19)(cid:19)

(cid:20)(cid:19)(cid:28)(cid:21)(cid:17)(cid:19)(cid:19)

(cid:36)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3) (cid:21)(cid:17)(cid:24)(cid:3) (cid:74)(cid:85)(cid:68)(cid:80)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) below 10 grams

Above 10 grams 2547

(cid:23)(cid:17) Above 1500 (cid:56)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:21)(cid:17)(cid:24)(cid:3)(cid:74)(cid:85)(cid:68)(cid:80)(cid:86) 101 x S/450

(cid:22)(cid:25)(cid:23)(cid:3)(cid:91)(cid:3)(cid:54)(cid:18)(cid:23)(cid:24)(cid:19)

(cid:36)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3) (cid:21)(cid:17)(cid:24)(cid:3) (cid:74)(cid:85)(cid:68)(cid:80)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) below 10 grams

Above 10 grams 849 x S/450

TABLE 2

Applicable to wholly manual process

Sl(cid:17)(cid:3)(cid:49)(cid:82)(cid:17) Speed or capacity

of process

Amount of cess per month (cid:11)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:86)(cid:12)

Weight of the specified goods per pouch or tin or container

(cid:11)(cid:20)(cid:12) (cid:11)2) (cid:11)(cid:22)) (cid:11)(cid:23)(cid:12)

1(cid:17) Any Any 11

Notes:

(cid:11)1(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:55)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:20)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:11)4) of the table

above, the term "S" represents maximum rated capacity of a machine.

No. 11-36] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25

(cid:11)2) For the purposes of this Schedule, where a packing machine contains multiple tracks or multiple packing lines and, in addition to packing the specified goods in pouches, performs any supplementary processes such as moulding, shaping or otherwise giving a definite form to the pouches for brand distinction or for prevention of counterfeiting, two such tracks or lines shall be deemed to constitute (cid:82)(cid:81)(cid:72)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:83)(cid:68)(cid:70)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:79)(cid:70)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:11)3) The number of packing machines to be taken into account for computation of the cess specified in this Schedule shall be determined in accordance with the (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-39 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st December, 2025/Agrahayana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

20th December, 2025 and is hereby published for general information:—

(cid:55)(cid:43)(cid:40)(cid:3)(cid:36)(cid:51)(cid:51)(cid:53)(cid:50)(cid:51)(cid:53)(cid:44)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:11)(cid:49)(cid:3464)(cid:17)(cid:3)(cid:23)(cid:12)(cid:3)(cid:36)(cid:38)(cid:55)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:27)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[20th December,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to authorise payment and appropriation of certain further sums (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:191)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:16)(cid:21)(cid:25)(cid:17)

BE it enacted by (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:86)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3)(cid:60)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)

India as follows:—

(cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:17) 1(cid:17) (cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) ((cid:49)(cid:82)(cid:17)(cid:3)4(cid:12) Act, 2025(cid:17)

(cid:44)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:53)(cid:86)(cid:17) (cid:20)(cid:22)(cid:21)(cid:21)(cid:25)(cid:27)(cid:15)(cid:27)(cid:24)(cid:15)(cid:19)(cid:19)(cid:15)(cid:19)(cid:19)(cid:19) out of the (cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) the financial year 2025(cid:16)2(cid:25)(cid:17) 2(cid:17) (cid:41)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) in the aggregate to the sum of one lakh thirty(cid:16)two thousand two hundred s(cid:76)(cid:91)(cid:87)(cid:92)(cid:16)eight crore and eighty(cid:16)five lakh rupees towards defraying the several charges which will come in course of payment during the financial year 2025(cid:16)(cid:21)(cid:25)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-39 Appropriation(cid:17) 3(cid:17) The sums authorised to be paid and applied from (cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)No. 11-39] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

(cid:55)(cid:43)(cid:40)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)

(See sections 2 and 3(cid:12)

1 2 3
1R of Vote Services and purposes 6XPVQRWH[FHHGLQJ
Voted by Parliament &KDUJHGRQWKH &RQVROLGDWHG)XQG Total
1 3 4  7 10 11 13 15  17  19 20 21 23 24 25  27  29 30 32 35  37  43 44 45  47  Department of Agriculture and Farmers Welfare ………... Revenue Atomic Energy………………………………………… Revenue &DSLWDO Ministry of A<86+ …………………………………. Revenue &DSLWDO 'HSDUWPHQWRI)HUWLOLzers. …………………………… Revenue &DSLWDO Department of Pharmaceuticals. ……………………… &DSLWDO Department of Commerce …………………………… Revenue &DSLWDO Department for Promotion of Industry and Internal Trade…. Revenue &DSLWDO Department of Telecommunications ………………... Revenue &DSLWDO Department of Food and Public Distribution ………… Revenue &DSLWDO Ministry of Cooperation ……………………………… Revenue &DSLWDO Ministry of Corporate Affairs ………………………… Revenue Ministry of Culture …………………………………… Revenue &DSLWDO Ministry of Defence (Civil) ………………………… Revenue &DSLWDO Defence Services (Revenue) ………………………… Revenue Capital Outlay on Defence Services………………… &DSLWDO Ministry of Development of North Eastern Region… Revenue &DSLWDO Ministry of Earth Sciences…………………………… Revenue Department of School Education and Literacy……… Revenue Department of Higher Education……………………... Revenue Ministry of Electronics and Information Technology… Revenue Ministry of Environment, )RUHVWVDQG&OLPDWH&KDQJH…. Revenue &DSLWDO Ministry of External Affairs…………………………... Revenue &DSLWDO Department of Economic Affairs. …………………… Revenue &DSLWDO Department of Financial Services. …………………… Revenue Department of Revenue……………………………….. Revenue Direct Taxes…………………………………………... Revenue &DSLWDO Indirect Taxes…………………………………………. &DSLWDO Indian Audit and Accounts Department. …………… Revenue &DSLWDO Department of Fisheries……………………………… Revenue Department of Animal Husbandry and Dairying…… Revenue &DSLWDO Ministry of Food Processing Industries……………… Revenue Department of Health and Family Welfare. ………… Revenue Department of Health Research……………………… Revenue &DSLWDO Ministry of Heavy Industries………………………… Revenue 5V 3,00,000 2,00,000 3,00,000 2,00,000 1,00,000  3,10,00,000 1,00,000  1,00,000 3,00,000 1,00,000 4,00,000  1,00,000  1,00,000 53,00,000 25,00,00,000 5,09,00,000 1,00,000 1,00,000 10,00,00,000 1,00,000 4103,03,00,000 1,00,000 1,00,000  2,00,000 1303,73,00,000 1,00,000 3,00,000   3,00,000    1,00,000 1192,23,00,000     1,00,000   2,00,000 2,00,000  21,00,000 1,00,000 5V         2,43,00,000               65,28,00,000 474,19,00,000                  3,77,00,000 14,47,00,000         5V 3,00,000 2,00,000 3,00,000 2,00,000 1,00,000  3,10,00,000 1,00,000 229,39,00,000 1,00,000 3,00,000 1,00,000 4,00,000  1,00,000  1,00,000 53,00,000 25,00,00,000 5,09,00,000 1,00,000 1,00,000 10,00,00,000  4577,22,00,000 1,00,000 1,00,000  2,00,000 1303,73,00,000 1,00,000 3,00,000   3,00,000    1,00,000 1192,23,00,000   3,77,00,000  1,00,000   2,00,000 2,00,000  21,00,000 1,00,000
Voted by Parliament &KDUJHGRQWKH &RQVROLGDWHG )XQG Total
49 50 51 52 53 54 55 5 59          71 72 74  77  79 2     Ministry of Home Affairs…………………………… Revenue &DSLWDO Cabinet………………………………………………… Revenue &DSLWDO Police………………………………………………….. Revenue &DSLWDO Andaman and Nicobar Islands……………………… Revenue &DSLWDO Chandigarh……………………………………………. Revenue Dadra and Nagar Haveli and Daman and Diu………… Revenue &DSLWDO Ladakh………………………………………………… Revenue &DSLWDO Transfers to Jammu and Kashmir…………………….. Revenue Transfers to Puducherry ……………………………… Revenue Ministry of Housing and Urban Affairs………………. Revenue &DSLWDO Ministry of Information and Broadcasting…………… Revenue &DSLWDO Department of Water Resources, River Development Revenue and Ganga Rejuvenation……………………………… &DSLWDO Department of Drinking Water and Sanitation……… Revenue Ministry of Labour and Employment………………… Revenue Law and Justice…………………..…………………… Revenue &DSLWDO Election Commission………..……………………… Revenue &DSLWDO &HARGED—Supreme Court of India ………………… Revenue &DSLWDO Ministry of Micro, Small and Medium Enterprises. … Revenue &DSLWDO Ministry of Mines……………………………………... &DSLWDO Ministry of New and Renewable Energy…………… Revenue Ministry of Panchayati Raj……………………………. Revenue Ministry of Personnel, Public Grievances and Pensions…. Revenue Ministry of Petroleum and Natural Gas……………… Revenue &DSLWDO Ministry of Planning………………………………… Revenue &DSLWDO Ministry of Ports, Shipping and Waterways………… Revenue Ministry of Power…………………………………… Revenue Rajya Sabha…………………………………………... Revenue &DSLWDO Ministry of Railways………………………………… Revenue &DSLWDO Ministry of Road Transport and Highways…………… &DSLWDO Department of Rural Development…………………… Revenue Department of Land Resources ….…………………… Revenue 5V  20,00,00,000 37,30,00,000 1,00,000 400,00,00,000 1,00,000 1050,41,00,000 4,00,000 1,00,000 4,00,000 7,00,000 2519,51,00,000  340,15,00,000   1,00,000 1,00,000  4,00,000 2,00,000 1,00,000 1,00,000 1,00,000   12,50,00,000   1,00,000 200,00,00,000  2,00,000 1,00,000 1,00,000  1,00,000 2,00,000 1,00,000 2,00,000 2,00,000      4,00,000 2,00,000 5V                28,69,00,000 185,99,00,000           75,05,00,000 10,93,00,000 45,54,00,000 ..           19,00,000  98,00,00,000 575,00,00,000    5V  20,00,00,000 37,30,00,000 1,00,000 400,00,00,000 1,00,000 1050,41,00,000 4,00,000 1,00,000 4,00,000 7,00,000 2519,51,00,000  340,15,00,000    1,00,000  4,00,000 2,00,000 1,00,000 1,00,000 1,00,000   12,50,00,000 75,05,00,000 10,93,00,000 45,55,00,000 200,00,00,000  2,00,000 1,00,000 1,00,000  1,00,000 2,00,000 1,00,000 2,00,000 2,00,000      4,00,000 2,00,000
 94 95 9 97  99 101 Department of Science and Technology……………… Revenue Department of Empowerment of Persons with Disabilities…... Revenue Department of Space………………………………… Revenue &DSLWDO Ministry of Statistics and Programme Implementation Revenue &DSLWDO Ministry of Steel ……………………………………… Revenue &DSLWDO 0LQLVWU\RI7H[WLOHV ………………………………….. Revenue Ministry of Tourism ………………………………… Revenue 0LQLVWU\RI:RPHQDQG&KLOG'HYHORSPHQW ………… Revenue &DSLWDO TOTAL: 5V   1,00,000 1,00,000    22,00,00,000 1,00,000 1,00,000 1,00,000  5V         87,42,00,000    5V   1,00,000 1,00,000    22,00,00,000  1,00,000 1,00,000 
 1666,95,00,000 
4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-39 No. 11-39] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-40 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st December, 2025/Agrahayana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

20th December, 2025 and is hereby published for general information:—

THE SUSTAINABLE HARNESSING AND ADVANCEMENT OF NUCLEAR ENERGY FOR TRANSFORMING INDIA ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:22)(cid:28)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[20th December,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act to provide for the promotion and development of nuclear energy and ionising radiation for nuclear power generation, application in healthcare, food, water, agriculture, industry, research, environment, innovation in nuclear science and technology, for the welfare of the people of India, and for robust regulatory framework for its safe and secure utilisation and for matters connected therewith or incidental (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:17)

(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:70)(cid:75)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:79)(cid:73)(cid:16)(cid:85)(cid:72)(cid:79)(cid:76)(cid:68)(cid:81)(cid:87)(cid:3)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:85)(cid:68)(cid:83)(cid:76)(cid:71)(cid:79)(cid:92)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:81)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:36)(cid:49)(cid:39)(cid:3)(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:90)(cid:68)(cid:92)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:76)(cid:86)(cid:3)(cid:68)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:69)(cid:88)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:92)(cid:71)(cid:85)(cid:82)(cid:74)(cid:72)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:81)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:81)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:57)(cid:76)(cid:78)(cid:86)(cid:76)(cid:87)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:72)(cid:86)(cid:3) (cid:68)(cid:3) (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:70)(cid:92)(cid:70)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:85)(cid:72)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:71)(cid:82)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:16)(cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:79)(cid:82)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:182)(cid:86)(cid:3)(cid:68)(cid:69)(cid:88)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:86)(cid:83)(cid:72)(cid:72)(cid:71)(cid:92)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:79)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3) (cid:86)(cid:70)(cid:68)(cid:79)(cid:72)(cid:3) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3) (cid:86)(cid:87)(cid:85)(cid:82)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:72)(cid:91)(cid:87)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:79)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:74)(cid:85)(cid:82)(cid:90)(cid:87)(cid:75)(cid:3) (cid:82)(cid:73)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:79)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:75)(cid:76)(cid:74)(cid:75)(cid:16)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:88)(cid:80)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:74)(cid:72)(cid:81)(cid:82)(cid:88)(cid:86)(cid:3) (cid:86)(cid:72)(cid:80)(cid:76)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:69)(cid:85)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:68)(cid:85)(cid:74)(cid:72)(cid:16)(cid:86)(cid:70)(cid:68)(cid:79)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:68)(cid:16)(cid:71)(cid:85)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:69)(cid:88)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:70)(cid:79)(cid:72)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:16)(cid:87)(cid:75)(cid:72)(cid:16)(cid:70)(cid:79)(cid:82)(cid:70)(cid:78)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:71)(cid:72)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:81)(cid:72)(cid:90)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:72)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:15)(cid:3)

(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:70)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3) (cid:73)(cid:82)(cid:82)(cid:71)(cid:15)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3) (cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:92)(cid:15)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:3)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:79)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:88)(cid:87)(cid:88)(cid:85)(cid:72)(cid:16)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3) (cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:86)(cid:83)(cid:68)(cid:70)(cid:72)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:88)(cid:87)(cid:82)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:85)(cid:88)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:88)(cid:79)(cid:73)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:182)(cid:86)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:83)(cid:76)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:75)(cid:76)(cid:72)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:74)(cid:82)(cid:68)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3)(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:80)(cid:76)(cid:91)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3) (cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:76)(cid:89)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:79)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:76)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:82)(cid:80)(cid:72)(cid:86)(cid:87)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:79)(cid:82)(cid:69)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:72)(cid:70)(cid:82)(cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:15)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:78)(cid:76)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:36)(cid:49)(cid:39)(cid:3)(cid:58)(cid:43)(cid:40)(cid:53)(cid:40)(cid:36)(cid:54)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:182)(cid:86)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:79)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:81)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:72)(cid:81)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:79)(cid:79)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:78)(cid:72)(cid:72)(cid:83)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:68)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:68)(cid:85)(cid:74)(cid:72)(cid:16)(cid:86)(cid:70)(cid:68)(cid:79)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:15)(cid:3) (cid:85)(cid:68)(cid:83)(cid:76)(cid:71)(cid:79)(cid:92)(cid:3) (cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:36)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:79)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:71)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:37)(cid:40)(cid:3) (cid:76)(cid:87)(cid:3) (cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:86)(cid:76)(cid:91)(cid:87)(cid:75)(cid:3) (cid:60)(cid:72)(cid:68)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:82)(cid:73)(cid:3)

(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:68)(cid:86)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:86)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:3)

(cid:51)(cid:53)(cid:40)(cid:47)(cid:44)(cid:48)(cid:44)(cid:49)(cid:36)(cid:53)(cid:60)(cid:3)

1(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:43)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3)(cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:44)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)

(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:71)(cid:76)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (cid:39)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3) 2(cid:17) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:72)(cid:91)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:86)(cid:15)(cid:178)

(cid:11)(cid:20)(cid:12) (cid:179)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:82)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:179)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:179)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)

(cid:22)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:17)(cid:3)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:179)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:53)(cid:72)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:20)(cid:86)(cid:87)(cid:3)(cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:30)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:179)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:179)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:30)

(cid:11)(cid:26)(cid:12) (cid:179)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:27)(cid:12) (cid:179)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)

(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:23)(cid:30)(cid:3)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:28)(cid:12) (cid:179)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:21)(cid:19)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:19)(cid:12) (cid:179)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:53)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3)(cid:36)(cid:71)(cid:89)(cid:76)(cid:86)(cid:82)(cid:85)(cid:92)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:20)(cid:12) (cid:179)(cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:71)(cid:76)(cid:86)(cid:80)(cid:68)(cid:81)(cid:87)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:21)(cid:12) (cid:179)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:81)

(cid:21)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)(cid:3)

(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:22)(cid:12) (cid:179)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:20)(cid:23)(cid:12) (cid:179)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:72)(cid:80)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:74)(cid:88)(cid:68)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)

(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:81)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:24)(cid:12) (cid:179)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:83)(cid:79)(cid:88)(cid:87)(cid:82)(cid:81)(cid:76)(cid:88)(cid:80)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:16)(cid:21)(cid:22)(cid:22)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:16)(cid:21)(cid:22)(cid:24)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:72)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)

(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:25)(cid:12) (cid:179)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:23)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:26)(cid:12) (cid:179)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:20)(cid:27)(cid:12) (cid:179)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:82)(cid:80)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:20)(cid:28)(cid:12) (cid:179)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:180)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72) (cid:72)(cid:68)(cid:85)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:68)(cid:85)(cid:87)(cid:75)(cid:3) (cid:70)(cid:85)(cid:88)(cid:86)(cid:87)(cid:15)(cid:3) (cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:82)(cid:76)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:82)(cid:70)(cid:78)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:30)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:74)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:90)(cid:68)(cid:92)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:86)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:19)(cid:12) (cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:180)(cid:3)(cid:82)(cid:85)(cid:3)(cid:179)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:20)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:15)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)

(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)

(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)

(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:82)(cid:91)(cid:76)(cid:70)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:79)(cid:82)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:75)(cid:68)(cid:93)(cid:68)(cid:85)(cid:71)(cid:82)(cid:88)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:79)(cid:82)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:73)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:79)(cid:82)(cid:81)(cid:74)(cid:16)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:76)(cid:80)(cid:83)(cid:68)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:178)(cid:3)

(cid:11)(cid:36)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:30)

(cid:11)(cid:37)(cid:12) (cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)

(cid:76)(cid:80)(cid:83)(cid:68)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:38)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:77)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:39)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:76)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:79)(cid:82)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:21)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:76)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:30)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:70)(cid:76)(cid:79)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:82)(cid:88)(cid:69)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:85)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:180)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:22)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) (cid:83)(cid:85)(cid:72)(cid:70)(cid:76)(cid:81)(cid:70)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:15)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:73)(cid:68)(cid:69)(cid:85)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:73)(cid:76)(cid:81)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:72)(cid:81)(cid:85)(cid:76)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:85)(cid:72)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) (cid:71)(cid:82)(cid:72)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:30)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 (cid:11)(cid:21)(cid:23)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:71)(cid:72)(cid:86)(cid:83)(cid:76)(cid:87)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:3) (cid:74)(cid:85)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:80)(cid:76)(cid:81)(cid:72)(cid:81)(cid:87)(cid:3)(cid:85)(cid:76)(cid:86)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:24)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:71)(cid:85)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92) (cid:72)(cid:91)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:79)(cid:3) (cid:81)(cid:72)(cid:88)(cid:87)(cid:85)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:76)(cid:86)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)

(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:85)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:71)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:12)(cid:15)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:76)(cid:81)(cid:74)(cid:79)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:25)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:11)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:12) (cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:79)(cid:73)(cid:16)(cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:75)(cid:68)(cid:76)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:86)(cid:72)(cid:79)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:82)(cid:80)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:79)(cid:72)(cid:73)(cid:87)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:73)(cid:68)(cid:69)(cid:85)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:15)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:85)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:26)(cid:12) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:180)(cid:15)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:15) (cid:71)(cid:72)(cid:87)(cid:72)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:85)(cid:76)(cid:80)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:79)(cid:76)(cid:70)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:68)(cid:70)(cid:87)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:69)(cid:82)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:27)(cid:12) (cid:179)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:21)(cid:28)(cid:12) (cid:179)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:85)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:19)(cid:12) (cid:179)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:180)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:70)(cid:75)(cid:76)(cid:81)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:68)(cid:73)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:92)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:20)(cid:12) (cid:179)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:21)(cid:12) (cid:179)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:87)(cid:76)(cid:79)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:15)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:82)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) (cid:71)(cid:82)(cid:72)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:80)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:79)(cid:68)(cid:69)(cid:82)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:86)(cid:82)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:30)(cid:3)6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:22)(cid:22)(cid:12) (cid:179)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:82)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:23)(cid:12) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:76)(cid:82)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:74)(cid:68)(cid:80)(cid:80)(cid:68)(cid:3)(cid:85)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:59)(cid:16)(cid:85)(cid:68)(cid:92)(cid:86)(cid:15) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:92)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:79)(cid:83)(cid:75)(cid:68)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:69)(cid:72)(cid:87)(cid:68)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:81)(cid:72)(cid:88)(cid:87)(cid:85)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:85)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:68)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:86)(cid:30)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:86)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:3) (cid:90)(cid:68)(cid:89)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:70)(cid:85)(cid:82)(cid:90)(cid:68)(cid:89)(cid:72)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:16)(cid:85)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:79)(cid:87)(cid:85)(cid:68)(cid:16)(cid:89)(cid:76)(cid:82)(cid:79)(cid:72)(cid:87)(cid:3)(cid:79)(cid:76)(cid:74)(cid:75)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:24)(cid:12) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68) (cid:80)(cid:82)(cid:69)(cid:76)(cid:79)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:72)(cid:79)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:82)(cid:71)(cid:15)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:74)(cid:85)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:88)(cid:85)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:25)(cid:12) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:83)(cid:82)(cid:81)(cid:87)(cid:68)(cid:81)(cid:72)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3) (cid:72)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:72)(cid:89)(cid:72)(cid:79)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:26)(cid:12) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87) (cid:73)(cid:88)(cid:72)(cid:79)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:81)(cid:82)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:72)(cid:72)(cid:81)(cid:3) (cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:81)(cid:88)(cid:70)(cid:79)(cid:76)(cid:71)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:89)(cid:72)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:27)(cid:12) (cid:179)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:81)(cid:74)(cid:76)(cid:81)(cid:72)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:76)(cid:81) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:70)(cid:68)(cid:81)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:15)(cid:3) (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:22)(cid:28)(cid:12) (cid:179)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)

(cid:11)(cid:23)(cid:19)(cid:12) (cid:179)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:180)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:86)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:70)(cid:82)(cid:71)(cid:72)(cid:86)(cid:15)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:86)(cid:15)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:68)(cid:79)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:23)(cid:20)(cid:12) (cid:179)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:23)(cid:21)(cid:12) (cid:179)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:180)(cid:3) (cid:82)(cid:85)(cid:3) (cid:179)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:180)(cid:15)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72) (cid:68)(cid:70)(cid:75)(cid:76)(cid:72)(cid:89)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:68)(cid:85)(cid:80)(cid:73)(cid:88)(cid:79)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:76)(cid:86)(cid:78)(cid:86)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:23)(cid:22)(cid:12) (cid:179)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:23)(cid:23)(cid:12) (cid:179)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:76)(cid:91)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:71)(cid:72)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:3)(cid:21)(cid:22)(cid:24)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:72)(cid:87)(cid:68)(cid:79)(cid:15)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:92)(cid:15)(cid:3) (cid:70)(cid:75)(cid:72)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)

(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:23)(cid:24)(cid:12) (cid:179)(cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:85)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:83)(cid:72)(cid:85)(cid:80)(cid:68)(cid:81)(cid:72)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:85)(cid:72)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:3)

(cid:42)(cid:53)(cid:36)(cid:49)(cid:55)(cid:3)(cid:50)(cid:41)(cid:3)(cid:47)(cid:44)(cid:38)(cid:40)(cid:49)(cid:38)(cid:40)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:54)(cid:36)(cid:41)(cid:40)(cid:55)(cid:60)(cid:3)(cid:36)(cid:56)(cid:55)(cid:43)(cid:50)(cid:53)(cid:44)(cid:54)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)

3(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:54)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) (cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:83)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:47)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:3)(cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:89)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:79)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)

(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:87)(cid:3)(cid:88)(cid:83)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:71)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74) (cid:88)(cid:83)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:15)(cid:3) (cid:82)(cid:90)(cid:81)(cid:15)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)

(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:69)(cid:85)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:72)(cid:73)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71) (cid:72)(cid:81)(cid:85)(cid:76)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:16)(cid:21)(cid:22)(cid:24)(cid:3) (cid:88)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)

(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)

(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:73)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:82)(cid:73)(cid:87)(cid:90)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:86)(cid:72)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:76)(cid:79)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:79)(cid:92)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:82)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:83)(cid:68)(cid:87)(cid:85)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:76)(cid:74)(cid:76)(cid:81)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:75)(cid:72)(cid:68)(cid:89)(cid:92)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:68)(cid:70)(cid:78)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:85)(cid:72)(cid:83)(cid:68)(cid:87)(cid:85)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:72)(cid:68)(cid:89)(cid:92)(cid:3)(cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:82)(cid:85)(cid:81)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:72)(cid:87)(cid:3) (cid:88)(cid:83)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:90)(cid:75)(cid:82)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:81)(cid:85)(cid:76)(cid:70)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:76)(cid:70)(cid:3) (cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:92)(cid:70)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15) (cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:81)(cid:88)(cid:70)(cid:79)(cid:76)(cid:71)(cid:72)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:16)(cid:79)(cid:72)(cid:89)(cid:72)(cid:79)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:72)(cid:68)(cid:89)(cid:92)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:88)(cid:83)(cid:74)(cid:85)(cid:68)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3) (cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:76)(cid:70)

(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

4(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:86)(cid:72)(cid:72)(cid:78)(cid:86)(cid:3)(cid:87)(cid:82)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3) (cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:85) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:86)(cid:68)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)

(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:15)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)

(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:3)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)(cid:3)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82) (cid:71)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:68)(cid:70)(cid:78)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:92)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:69)(cid:12) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:93)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 5(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:83)(cid:79)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:15)(cid:178)(cid:3)

(cid:48)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:68)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)

(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3) (cid:82)(cid:85)

(cid:86)(cid:88)(cid:85)(cid:73)(cid:68)(cid:70)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)

(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:87)(cid:75)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:82)(cid:81)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:86)(cid:75)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:69)(cid:82)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)

(cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:86)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3)(cid:76)(cid:86)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:15)(cid:3)(cid:70)(cid:75)(cid:72)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:87)(cid:68)(cid:79)(cid:79)(cid:88)(cid:85)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)

(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:69)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:70)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:17)(cid:3)

(cid:17)(cid:3) (cid:11)(cid:24)(cid:12) (cid:36)(cid:79)(cid:79)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3) (cid:76)(cid:86)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:15) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3) (cid:69)(cid:72)(cid:92)(cid:82)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3) (cid:86)(cid:82)(cid:79)(cid:71)(cid:15)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:21)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:24)(cid:12)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:87)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:77)(cid:72)(cid:70)(cid:87)(cid:15) (cid:69)(cid:92)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:88)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:71)(cid:82)(cid:72)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:72)(cid:72)(cid:81)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:75)(cid:68)(cid:93)(cid:68)(cid:85)(cid:71)(cid:82)(cid:88)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:27)(cid:25)(cid:17)(cid:3)10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:26)(cid:12) (cid:44)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:82)(cid:81)(cid:16)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:79)(cid:86)(cid:82)(cid:85)(cid:76)(cid:79)(cid:92)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:17)(cid:3)

6(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:36)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)

(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

7(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:85)(cid:72)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3) (cid:68)(cid:3)(cid:86)(cid:76)(cid:81)(cid:74)(cid:79)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:81)(cid:82)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)

(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82) (cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:76)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:76)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:36)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:82)(cid:85) (cid:85)(cid:72)(cid:81)(cid:72)(cid:90)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:26)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:27)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3)

(cid:11)(cid:28)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 (cid:54)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 8(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81) (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:71)(cid:15)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:88)(cid:85)(cid:87)(cid:68)(cid:76)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:15)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:76)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)

(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:75)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:71)(cid:15)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:88)(cid:85)(cid:87)(cid:68)(cid:76)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3) (cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:76)(cid:80)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:76)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:15)(cid:3)(cid:82)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87) (cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:76)(cid:86)(cid:78)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:88)(cid:85)(cid:87)(cid:68)(cid:76)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:68)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:72)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:37)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:80)(cid:72)(cid:85)(cid:86)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:87)(cid:68)(cid:78)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:17)

9(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:76)(cid:81)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:68)(cid:70)(cid:72)(cid:73)(cid:88)(cid:79)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:81)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:22)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:3) (cid:73)(cid:76)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:80)(cid:68)(cid:79)(cid:79)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:39)(cid:56)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:47)(cid:44)(cid:36)(cid:37)(cid:44)(cid:47)(cid:44)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)

10(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:81)(cid:82)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)

(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:39)(cid:88)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:76)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:80)(cid:72)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)

(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:15)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3) (cid:68)(cid:86)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:76)(cid:70)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71) (cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:76)(cid:87)(cid:72)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)

(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:82)(cid:3) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:92) (cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:15)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:85)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)(cid:3)

11(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:177)(cid:177)(cid:3)

(cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:177)(cid:177)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13 (cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:71)(cid:88)(cid:79)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81) (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:88)(cid:81)(cid:79)(cid:82)(cid:68)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3) (cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)

(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:79)(cid:82)(cid:68)(cid:71)(cid:72)(cid:71)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:86)(cid:82)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:82)(cid:3) (cid:73)(cid:68)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:68)(cid:85)(cid:72) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:72)(cid:80)(cid:83)(cid:82)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:16)(cid:76)(cid:81)(cid:16)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:76)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3) (cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:15)(cid:3)(cid:77)(cid:82)(cid:76)(cid:81)(cid:87)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 12(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)

(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:178)(cid:3)

(cid:50)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3)(cid:74)(cid:85)(cid:68)(cid:89)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:71)(cid:76)(cid:86)(cid:68)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:68)(cid:70)(cid:87)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:73)(cid:79)(cid:76)(cid:70)(cid:87)(cid:15)(cid:3)(cid:75)(cid:82)(cid:86)(cid:87)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:90)(cid:68)(cid:85)(cid:15)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:82)(cid:85)(cid:76)(cid:86)(cid:80)(cid:29)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:87)(cid:86)(cid:72)(cid:79)(cid:73)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)

(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)

(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81) (cid:81)(cid:72)(cid:74)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

13(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:80)(cid:76)(cid:79)(cid:79)(cid:76)(cid:82)(cid:81)(cid:3)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:39)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:53)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:68)(cid:70)(cid:75) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)

(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:72)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:54)(cid:88)(cid:83)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:57)(cid:76)(cid:72)(cid:81)(cid:81)(cid:68)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:21)(cid:26)(cid:87)(cid:75)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:19)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:178)(cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:179)(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:39)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:53)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:180)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:48)(cid:82)(cid:81)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)(cid:3)

14(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)

(cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:178)(cid:3)

(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:70)(cid:12) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:29)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:3) (cid:73)(cid:88)(cid:79)(cid:79)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:3)(cid:86)(cid:82)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:3)(cid:82)(cid:73) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3) (cid:68)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15 (cid:50)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 15(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:15)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:81)(cid:72)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)

(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:50)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:182)(cid:86)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:17)(cid:3) 16(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:68)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:79)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)

(cid:82)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:57)(cid:3)

(cid:36)(cid:55)(cid:50)(cid:48)(cid:44)(cid:38)(cid:3)(cid:40)(cid:49)(cid:40)(cid:53)(cid:42)(cid:60)(cid:3)(cid:53)(cid:40)(cid:42)(cid:56)(cid:47)(cid:36)(cid:55)(cid:50)(cid:53)(cid:60)(cid:3)(cid:37)(cid:50)(cid:36)(cid:53)(cid:39)(cid:3)

(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:17)(cid:3)

17(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:3) (cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71) (cid:51)(cid:68)(cid:85)(cid:87)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:89)(cid:72)(cid:81)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80) (cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:86)(cid:87)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:74)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)

(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:80)(cid:76)(cid:81)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:72)(cid:79)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:29)(cid:3)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:22)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:82)(cid:81)(cid:82)(cid:80)(cid:82)(cid:88)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

18(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:55)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3)(cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:78)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85) (cid:85)(cid:72)(cid:89)(cid:72)(cid:68)(cid:79)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:69)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:15)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72) (cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:92)(cid:3) (cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

19(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:85)(cid:72)(cid:79)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:75)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)

(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:74)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:86)(cid:3)(cid:80)(cid:82)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:88)(cid:85)(cid:83)(cid:76)(cid:87)(cid:88)(cid:71)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3) (cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:86)

(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)

(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:86)(cid:82)(cid:3) (cid:68)(cid:69)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)

(cid:71)(cid:72)(cid:87)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:71)(cid:12)(cid:3)

(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:72)(cid:12)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:41)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:83)(cid:3) (cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

20(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92) (cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3) (cid:69)(cid:92)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:15)(cid:3) (cid:85)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:86)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:17)(cid:3)

(cid:48)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

21(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:69)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:84)(cid:88)(cid:82)(cid:85)(cid:88)(cid:80)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

22(cid:17) (cid:49)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:3)(cid:80)(cid:72)(cid:85)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)

(cid:57)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:85)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:80)(cid:72)(cid:85)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17 (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3) 23(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87) (cid:79)(cid:72)(cid:68)(cid:86)(cid:87)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73) (cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:21)(cid:27)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3) 24(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:70)(cid:68)(cid:71)(cid:72)(cid:80)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:79)(cid:68)(cid:69)(cid:82)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:15)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:71)(cid:72)(cid:89)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:74)(cid:85)(cid:68)(cid:80)(cid:80)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)

(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)

(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:21)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:70)(cid:82)(cid:71)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)

(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:15)(cid:3) (cid:86)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)

(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:15)(cid:3) (cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:15)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)

(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:85)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:89)(cid:12) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)

(cid:83)(cid:85)(cid:72)(cid:16)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:89)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)

(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:88)(cid:85)(cid:87)(cid:68)(cid:76)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:15)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:89)(cid:68)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:79)(cid:76)(cid:73)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:92)(cid:83)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:82)(cid:85)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:68)(cid:70)(cid:78)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72) (cid:87)(cid:68)(cid:86)(cid:78)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:3)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:68) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:3)(cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:75)(cid:12) (cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:68)(cid:85)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:81)(cid:72)(cid:71)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:88)(cid:87)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:86)(cid:87)(cid:85)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:16)(cid:82)(cid:73)(cid:16)(cid:87)(cid:75)(cid:72)(cid:16)(cid:68)(cid:85)(cid:87)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)

(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:82)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:77)(cid:12) (cid:68)(cid:85)(cid:85)(cid:68)(cid:81)(cid:74)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:3)(cid:79)(cid:76)(cid:81)(cid:78)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:78)(cid:12) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)

(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:79)(cid:12) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:72)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:68)(cid:79)(cid:76)(cid:69)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:79)(cid:68)(cid:69)(cid:82)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:30)

(cid:11)(cid:80)(cid:12) (cid:68)(cid:71)(cid:89)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:76)(cid:79)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:81)(cid:12) (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:82)(cid:12) (cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:79)(cid:68)(cid:69)(cid:82)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79) (cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:82)(cid:85)(cid:74)(cid:68)(cid:81)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:76)(cid:86)(cid:87)(cid:86)(cid:15)(cid:3) (cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:73)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:74)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:15)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:15)(cid:3) (cid:86)(cid:82)(cid:70)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:15)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:15)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:76)(cid:83)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:71)(cid:88)(cid:86)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:83)(cid:12) (cid:70)(cid:82)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82) (cid:48)(cid:72)(cid:80)(cid:82)(cid:85)(cid:68)(cid:81)(cid:71)(cid:88)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3) (cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:30)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19 (cid:11)(cid:84)(cid:12)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3) (cid:68)(cid:71)(cid:89)(cid:76)(cid:86)(cid:82)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:71)(cid:82)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:85)(cid:12)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)

(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:70)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3) 25(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:69)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:82) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)

(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:86)(cid:76)(cid:87)(cid:88)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:83)(cid:75)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:70)(cid:92)

(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:49)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) 26(cid:17) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:73)(cid:12)(cid:3)(cid:82)(cid:73) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:76)(cid:86)(cid:78)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:76)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

27(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72) (cid:39)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:69)(cid:92)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3) (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:74)(cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85) (cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:82)(cid:80)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:3)

(cid:44)(cid:49)(cid:54)(cid:51)(cid:40)(cid:38)(cid:55)(cid:44)(cid:50)(cid:49)(cid:15)(cid:3)(cid:44)(cid:49)(cid:57)(cid:40)(cid:54)(cid:55)(cid:44)(cid:42)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:15)(cid:3)(cid:54)(cid:40)(cid:36)(cid:53)(cid:38)(cid:43)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:54)(cid:40)(cid:44)(cid:61)(cid:56)(cid:53)(cid:40)(cid:3)

(cid:40)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 28(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:36)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:76)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:75)(cid:82)(cid:88)(cid:85)(cid:86)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:72)(cid:75)(cid:76)(cid:70)(cid:79)(cid:72)(cid:15)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85) (cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:86)(cid:92)(cid:86)(cid:87)(cid:72)(cid:80)(cid:86)(cid:15)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:81)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

29(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:178)

(cid:38)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:70)(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:73)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:15)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:71)(cid:72)(cid:87)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)

(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:82)(cid:85)(cid:81)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:3)

30(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:86)

(cid:54)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)

(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3)(cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3) (cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:80)(cid:76)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) (cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:72)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:68)(cid:80)(cid:83)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:15)(cid:3) (cid:68)(cid:79)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3) (cid:80)(cid:88)(cid:87)(cid:76)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3) (cid:73)(cid:68)(cid:79)(cid:86)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:86)(cid:87)(cid:85)(cid:82)(cid:92)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)

(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)

(cid:76)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)(cid:3) (cid:69)(cid:88)(cid:76)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:71)(cid:68)(cid:87)(cid:68)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21 (cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:88)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:36)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3) 31(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:50)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86) (cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:72)(cid:91)(cid:83)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:72)(cid:68)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:15)

(cid:89)(cid:72)(cid:75)(cid:76)(cid:70)(cid:79)(cid:72)(cid:15)(cid:3)(cid:89)(cid:72)(cid:86)(cid:86)(cid:72)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:86)(cid:15)

(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)

(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:71)(cid:89)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:81)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:30)

(cid:11)(cid:73)(cid:12) (cid:71)(cid:72)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:50)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:72)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:76)(cid:93)(cid:72)(cid:15)(cid:3) (cid:85)(cid:72)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:76)(cid:87)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:68)(cid:3)(cid:90)(cid:68)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:82)(cid:15)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:73) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:3)(cid:73)(cid:76)(cid:87)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:72)(cid:80)(cid:83)(cid:82)(cid:85)(cid:68)(cid:85)(cid:76)(cid:79)(cid:92)(cid:3)(cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:92)(cid:15)(cid:3) (cid:86)(cid:88)(cid:86)(cid:83)(cid:72)(cid:81)(cid:71)(cid:15)(cid:3) (cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:88)(cid:85)(cid:87)(cid:68)(cid:76)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)

(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:17)(cid:3)22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:3)

(cid:42)(cid:40)(cid:49)(cid:40)(cid:53)(cid:36)(cid:47)(cid:3)(cid:51)(cid:50)(cid:58)(cid:40)(cid:53)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:41)(cid:56)(cid:49)(cid:38)(cid:55)(cid:44)(cid:50)(cid:49)(cid:54)(cid:3)(cid:50)(cid:41)(cid:3)(cid:38)(cid:40)(cid:49)(cid:55)(cid:53)(cid:36)(cid:47)(cid:3)(cid:42)(cid:50)(cid:57)(cid:40)(cid:53)(cid:49)(cid:48)(cid:40)(cid:49)(cid:55)(cid:3)

32(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)

(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:22)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:17)(cid:3) (cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:30)(cid:3)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:54)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3)(cid:54)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:54)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3)(cid:41)(cid:88)(cid:72)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:58)(cid:68)(cid:86)(cid:87)(cid:72)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)

(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)

(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:72)(cid:71)

(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:71)(cid:82)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74) (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3)(cid:58)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:39)(cid:76)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:73)(cid:82)(cid:85)(cid:80)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:85)(cid:68)(cid:80)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:82)(cid:89)(cid:72)(cid:85)(cid:86)(cid:72)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:85)(cid:89)(cid:72)(cid:76)(cid:79)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:81)(cid:72)(cid:79)

(cid:80)(cid:82)(cid:81)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:82)(cid:86)(cid:76)(cid:80)(cid:72)(cid:87)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:70)(cid:82)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:72)(cid:17)(cid:3)

33(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:89)(cid:72)(cid:86)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:57)(cid:72)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:17)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)

(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)

(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:44)(cid:81)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:69)(cid:68)(cid:81)(cid:71)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:76)(cid:87)(cid:86) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:79)(cid:82)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3)(cid:73)(cid:85)(cid:72)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:81)(cid:70)(cid:88)(cid:80)(cid:69)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23 (cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:49)(cid:82)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:86)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:88)(cid:72)(cid:79)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:90)(cid:68)(cid:86)(cid:87)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:72)(cid:12) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:72)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:80)(cid:68)(cid:81)(cid:87)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:72)(cid:89)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) 34(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:15) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:86)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:83)(cid:79)(cid:88)(cid:87)(cid:82)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:83)(cid:79)(cid:88)(cid:87)(cid:82)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:80)(cid:68)(cid:79)(cid:79)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3)(cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:68)(cid:81)(cid:68)(cid:79)(cid:92)(cid:86)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:81)(cid:16)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

35(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87) (cid:49)(cid:82)(cid:89)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:86)(cid:17)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:83)(cid:85)(cid:82)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3) (cid:82)(cid:85)

(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:70)(cid:68)(cid:81)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:70)(cid:12) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:69)(cid:12)(cid:15)

(cid:68)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85) (cid:73)(cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:69)(cid:72)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)

(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:86)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:68) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:68)(cid:69)(cid:79)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:17)(cid:3)(cid:3)24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:24)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:71)(cid:3)(cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:39)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:87)(cid:70)(cid:17)(cid:3)

36(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73) (cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:15)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)

(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:15)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:80)(cid:76)(cid:81)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92) (cid:86)(cid:76)(cid:87)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:76)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:80)(cid:76)(cid:81)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:82)(cid:81)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:88)(cid:79)(cid:86)(cid:82)(cid:85)(cid:92)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:3)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:23)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:70)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:80)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:92)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:91)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:88)(cid:85)(cid:68)(cid:81)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:88)(cid:80)(cid:15)(cid:3)(cid:83)(cid:79)(cid:88)(cid:87)(cid:82)(cid:81)(cid:76)(cid:88)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:15) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:85)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:22)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:17)(cid:3) (cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

37(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:21)(cid:19)(cid:19)(cid:22)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:73)(cid:76)(cid:91)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:69)(cid:68)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12)(cid:3)(cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:70)(cid:75)(cid:68)(cid:81)(cid:76)(cid:86)(cid:80)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:15)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:71)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)(cid:3)

38(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)

(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:68)(cid:70)(cid:72)(cid:73)(cid:88)(cid:79)(cid:3)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:29)(cid:3)

(cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:86)(cid:72)(cid:81)(cid:86)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:80)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:85)(cid:82)(cid:88)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:44)(cid:73)(cid:3) (cid:68)(cid:3) (cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:81)(cid:86)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:72)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25 (cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:79)(cid:76)(cid:72)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:76)(cid:86) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:71)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:28)

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3)

(cid:11)(cid:26)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92) (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:73)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:74)(cid:85)(cid:82)(cid:88)(cid:81)(cid:71)(cid:17)(cid:3)

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:179)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:180)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3) (cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:39)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:55)(cid:85)(cid:68)(cid:71)(cid:72)(cid:80)(cid:68)(cid:85)(cid:78)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:19)(cid:17)

(cid:53)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 39(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86) (cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:71)(cid:82)(cid:80)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:71)(cid:72)(cid:87)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:69)(cid:92)(cid:3) (cid:83)(cid:88)(cid:85)(cid:70)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)

(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:15)(cid:3) (cid:86)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:76)(cid:86)(cid:82)(cid:87)(cid:82)(cid:83)(cid:72)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)

(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:89)(cid:12) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:82)(cid:71)(cid:76)(cid:72)(cid:86) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:88)(cid:85)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:76)(cid:70)(cid:15)(cid:3) (cid:86)(cid:72)(cid:81)(cid:86)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:73)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:89)(cid:76)(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:27)(cid:15)

(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:71)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:83)(cid:75)(cid:82)(cid:87)(cid:82)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:15)(cid:3)(cid:80)(cid:82)(cid:71)(cid:72)(cid:79)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:86)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:79)(cid:79)(cid:88)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:86)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:81)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:87)(cid:75)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)

(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)

(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:71)(cid:88)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:68)(cid:87)(cid:86)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:44)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:69)(cid:68)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:51)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:17)(cid:3)

40(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:15) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:177)(cid:177)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:76)(cid:81)(cid:87)(cid:82)(cid:3) (cid:68)

(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:75)(cid:82)(cid:87)(cid:82)(cid:74)(cid:85)(cid:68)(cid:83)(cid:75)(cid:15) (cid:86)(cid:78)(cid:72)(cid:87)(cid:70)(cid:75)(cid:15)(cid:3)(cid:83)(cid:76)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:71)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:80)(cid:68)(cid:83)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:17)(cid:3)

41(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:86)(cid:15)(cid:3) (cid:71)(cid:85)(cid:68)(cid:90)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:177)(cid:177)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87) (cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:76)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:68)(cid:81)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:71)(cid:68)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71) (cid:82)(cid:88)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:86)(cid:3) (cid:86)(cid:82)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)

(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:22)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:17)(cid:3) (cid:36)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:50)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:54)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3)(cid:43)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:58)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:38)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:17)(cid:3)

42(cid:17) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:54)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:43)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75) (cid:68)(cid:81)(cid:71)(cid:3) (cid:58)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:38)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:19)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:87)(cid:68)(cid:73)(cid:73)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:29)(cid:3)(cid:3)

(cid:22)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:17)(cid:3) (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:50)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:54)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3)(cid:43)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:58)(cid:82)(cid:85)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:38)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:19)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3) (cid:75)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:39)(cid:72)(cid:79)(cid:72)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3)

43(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:92)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:69)(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)

(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:3)

(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27 44(cid:17) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:3)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:76)(cid:81)(cid:15)(cid:3) (cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:15)(cid:3)(cid:3)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:84)(cid:88)(cid:68)(cid:81)(cid:87)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:76)(cid:87)(cid:3) (cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:76)(cid:86)(cid:78)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:71)(cid:3) (cid:76)(cid:86)(cid:3) (cid:76)(cid:81)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3) 45(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:17)(cid:3)

46(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:79)(cid:72)(cid:3)(cid:22)(cid:24)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:40)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3) (cid:38)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:86)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:79)(cid:76)(cid:80)(cid:76)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:25)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:44)(cid:3)

(cid:53)(cid:40)(cid:57)(cid:44)(cid:40)(cid:58)(cid:3)(cid:36)(cid:51)(cid:51)(cid:47)(cid:44)(cid:38)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:36)(cid:51)(cid:51)(cid:40)(cid:36)(cid:47)(cid:54)(cid:3)

47(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:58)(cid:76)(cid:87)(cid:75)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:53)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3)(cid:36)(cid:71)(cid:89)(cid:76)(cid:86)(cid:82)(cid:85)(cid:92)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)

(cid:40)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:53)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3) (cid:36)(cid:71)(cid:89)(cid:76)(cid:86)(cid:82)(cid:85)(cid:92)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:72)(cid:91)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:82)(cid:15)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:178)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:69)(cid:75)(cid:68)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:53)(cid:72)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:72)(cid:178)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:53)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:178)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:71)(cid:12) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:178)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:81)(cid:89)(cid:76)(cid:87)(cid:72)(cid:3) (cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:15)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72) (cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:3)(cid:68)(cid:71)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:69)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:84)(cid:88)(cid:82)(cid:85)(cid:88)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:53)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3) 48(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:86)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:76)(cid:91)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:68)(cid:85)(cid:76)(cid:73)(cid:73)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:17)(cid:3)28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72) (cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:72)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:68)(cid:87)(cid:72) (cid:85)(cid:72)(cid:16)(cid:70)(cid:82)(cid:81)(cid:70)(cid:76)(cid:79)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:88)(cid:87)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:68)(cid:3)(cid:73)(cid:76)(cid:87)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:68)(cid:79)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:37)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:76)(cid:74)(cid:81)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:79)(cid:73)(cid:88)(cid:79)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:79)(cid:76)(cid:69)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:22)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:17)(cid:3) 49(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73) (cid:87)(cid:75)(cid:72)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:19)(cid:22)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

50(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:40)(cid:79)(cid:72)(cid:70)(cid:87)(cid:85)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81) (cid:68)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:90)(cid:82)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:12)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:76)(cid:86)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:81)(cid:72)(cid:79) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86) (cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:17)(cid:3)

51(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:3)(cid:82)(cid:85) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:19)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:72)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73) (cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3) (cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:81)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:76)(cid:83)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:50)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3) (cid:87)(cid:75)(cid:76)(cid:81)(cid:78)(cid:86)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:86)(cid:72)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:83)(cid:68)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:3)(cid:80)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:15)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 29 (cid:36)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)(cid:3) 52(cid:17) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:74)(cid:74)(cid:85)(cid:76)(cid:72)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:73)(cid:76)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:81)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:83)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:57)(cid:44)(cid:44)(cid:44)(cid:3)

(cid:38)(cid:50)(cid:48)(cid:51)(cid:40)(cid:49)(cid:54)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:41)(cid:50)(cid:53)(cid:3)(cid:49)(cid:56)(cid:38)(cid:47)(cid:40)(cid:36)(cid:53)(cid:3)(cid:39)(cid:36)(cid:48)(cid:36)(cid:42)(cid:40)(cid:3)

53(cid:17) (cid:36)(cid:81)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:72)(cid:71)(cid:15)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:178)(cid:3)

(cid:55)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:17)(cid:3) (cid:11)(cid:68)(cid:12) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:92)(cid:82)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:90)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)

(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:82)(cid:81)(cid:3) (cid:68)(cid:3) (cid:86)(cid:75)(cid:76)(cid:83)(cid:3) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:72)(cid:85)(cid:70)(cid:75)(cid:68)(cid:81)(cid:87)(cid:3) (cid:54)(cid:75)(cid:76)(cid:83)(cid:83)(cid:76)(cid:81)(cid:74)

(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:17)(cid:3)

(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:27)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:23)(cid:17)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:76)(cid:85)(cid:70)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:57)(cid:68)(cid:92)(cid:88)(cid:92)(cid:68)(cid:81) (cid:36)(cid:71)(cid:75)(cid:76)(cid:81)(cid:76)(cid:92)(cid:68)(cid:80)(cid:15)(cid:3) (cid:21)(cid:19)(cid:21)(cid:23)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:79)(cid:68)(cid:90)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:76)(cid:86)(cid:79)(cid:68)(cid:81)(cid:71)(cid:15)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:53)(cid:72)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:27)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:17)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:89)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:72)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79) (cid:86)(cid:75)(cid:72)(cid:79)(cid:73)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:55)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:58)(cid:68)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3) (cid:54)(cid:75)(cid:72)(cid:79)(cid:73)(cid:15)(cid:3) (cid:40)(cid:91)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:40)(cid:70)(cid:82)(cid:81)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:61)(cid:82)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:50)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:48)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:61)(cid:82)(cid:81)(cid:72)(cid:86)(cid:3)(cid:3)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:26)(cid:25)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)

(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:72)(cid:76)(cid:74)(cid:81)(cid:3)(cid:54)(cid:87)(cid:68)(cid:87)(cid:72)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:81)(cid:82)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:87)(cid:72)(cid:85)(cid:85)(cid:76)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:80)(cid:68)(cid:85)(cid:76)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:93)(cid:82)(cid:81)(cid:72)(cid:86)

(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:79)(cid:68)(cid:90)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:86)(cid:3) (cid:68)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:70)(cid:76)(cid:89)(cid:76)(cid:79)

(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)

54(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:83)(cid:82)(cid:81)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)

(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3) (cid:71)(cid:68)(cid:92)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:3)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:15)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:68)(cid:81)(cid:78)(cid:3) (cid:82)(cid:73)(cid:3) (cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:3)(cid:3)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:3)(cid:3)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:44)(cid:81)(cid:89)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:17)(cid:3)(cid:3) 55(cid:17) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:90)(cid:76)(cid:71)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:17)(cid:3)30 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:40)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

56(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:85)(cid:76)(cid:87)(cid:92) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:72)(cid:68)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:92)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:3)(cid:68)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)(cid:3)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

57(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:76)(cid:91)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:86)(cid:87)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:87)(cid:3)(cid:79)(cid:72)(cid:68)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:54)(cid:88)(cid:83)(cid:85)(cid:72)(cid:80)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:49)(cid:82)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:45)(cid:88)(cid:71)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:43)(cid:76)(cid:74)(cid:75)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:82)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:86)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:77)(cid:88)(cid:71)(cid:74)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)

(cid:70)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:45)(cid:88)(cid:86)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:49)(cid:82)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)

(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:75)(cid:72)(cid:79)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:36)(cid:71)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3) (cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:72)(cid:84)(cid:88)(cid:76)(cid:89)(cid:68)(cid:79)(cid:72)(cid:81)(cid:87)(cid:3) (cid:83)(cid:82)(cid:86)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:72)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:79)(cid:68)(cid:90)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

58(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79) (cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

59(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:16)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:75)(cid:72)(cid:3)

(cid:75)(cid:68)(cid:86)(cid:3)(cid:68)(cid:87)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:76)(cid:91)(cid:87)(cid:92)(cid:16)(cid:86)(cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)(cid:3)

(cid:55)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:36)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:15)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)

(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:15)(cid:3)(cid:76)(cid:73)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:90)(cid:68)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72) (cid:85)(cid:72)(cid:87)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:78)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:75)(cid:72)(cid:3) (cid:69)(cid:72)(cid:79)(cid:82)(cid:81)(cid:74)(cid:72)(cid:71)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:79)(cid:76)(cid:74)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:15)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:82)(cid:83)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:85)(cid:68)(cid:90)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:68)(cid:3)(cid:71)(cid:76)(cid:86)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:15)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:88)(cid:70)(cid:72)(cid:71)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:76)(cid:73)(cid:3)(cid:75)(cid:72)(cid:3)(cid:75)(cid:68)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:86)(cid:88)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:79)(cid:76)(cid:72)(cid:88)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:75)(cid:76)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 31 (cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:177)(cid:177)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:70)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:85)(cid:69)(cid:76)(cid:87)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:79)(cid:72)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:70)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)

(cid:75)(cid:82)(cid:79)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:17)(cid:3)

60(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:92) (cid:85)(cid:72)(cid:79)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:29)(cid:3)

(cid:53)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:79)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:86)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:71)(cid:88)(cid:79)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:72)(cid:68)(cid:85)(cid:79)(cid:76)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)

(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:74)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:89)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:72)(cid:86)(cid:3)(cid:80)(cid:82)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:88)(cid:85)(cid:83)(cid:76)(cid:87)(cid:88)(cid:71)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:83)(cid:75)(cid:92)(cid:86)(cid:76)(cid:70)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:70)(cid:68)(cid:83)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)

(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:75)(cid:68)(cid:86)(cid:3) (cid:86)(cid:82)(cid:3) (cid:68)(cid:69)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3) (cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)

(cid:71)(cid:72)(cid:87)(cid:85)(cid:76)(cid:80)(cid:72)(cid:81)(cid:87)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:82)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:71)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:72)(cid:12)(cid:3)

(cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:41)(cid:76)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:88)(cid:83)(cid:3) (cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 61(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92) (cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:72)(cid:68)(cid:87)(cid:75)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:73)(cid:76)(cid:79)(cid:79)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:81)(cid:70)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:73)(cid:76)(cid:79)(cid:79)(cid:72)(cid:71)(cid:17)(cid:3)

62(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)

(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:3)(cid:73)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3) (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 63(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:25)(cid:15)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:25)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:15) (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:86)(cid:86)(cid:76)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)

(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:76)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:71)(cid:82)(cid:72)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)

(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:71)(cid:72)(cid:79)(cid:68)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:17)(cid:3)32 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:21)(cid:12) (cid:56)(cid:83)(cid:82)(cid:81)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:76)(cid:81)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:79)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:15)(cid:3) (cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:68)(cid:79)(cid:85)(cid:72)(cid:68)(cid:71)(cid:92)

(cid:68)(cid:70)(cid:70)(cid:85)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3) (cid:69)(cid:72)(cid:81)(cid:70)(cid:75)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81) (cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:80)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:80)(cid:68)(cid:77)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:75)(cid:72)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:17)(cid:3)

64(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:36)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)

(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:178)(cid:3)

(cid:36)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:90)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:70)(cid:72)(cid:68)(cid:86)(cid:72)(cid:71)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3) (cid:71)(cid:88)(cid:79)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)

(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:11)(cid:68)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:69)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)

(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:3)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:17)(cid:3)

(cid:36)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:17)(cid:3)

65(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:41)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:73)(cid:76)(cid:72)(cid:79)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:73)(cid:76)(cid:87)(cid:15)(cid:3) (cid:82)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:81)(cid:3) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:80)(cid:88)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3) (cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72) (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3) (cid:89)(cid:72)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:87)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:86)(cid:88)(cid:80)(cid:80)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:87)(cid:87)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:68)(cid:87)(cid:75)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:71)(cid:68)(cid:89)(cid:76)(cid:87)(cid:86)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:83)(cid:76)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:82)(cid:88)(cid:85)(cid:87)

(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:76)(cid:86)(cid:86)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:68)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:81)(cid:72)(cid:86)(cid:86)(cid:30)

(cid:11)(cid:73)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 33 (cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:82)(cid:88)(cid:81)(cid:71)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:79)(cid:68)(cid:76)(cid:71)(cid:3) (cid:71)(cid:82)(cid:90)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:71)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3) (cid:20)(cid:28)(cid:19)(cid:27)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:74)(cid:88)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:68)(cid:79)(cid:3) (cid:77)(cid:88)(cid:86)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:87)(cid:82)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:90)(cid:81)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:86)(cid:76)(cid:87)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:17)(cid:3)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71) (cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:24)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:59)(cid:57)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3) (cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:23)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:72)(cid:68)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:21)(cid:28)(cid:15)(cid:3)(cid:21)(cid:24)(cid:26)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:25)(cid:26)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:28)(cid:25)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:92)(cid:68)(cid:92)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:36)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) 66(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:50)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3) (cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:80)(cid:82)(cid:81)(cid:87)(cid:75)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:73)(cid:76)(cid:87)(cid:15)(cid:3)(cid:85)(cid:72)(cid:76)(cid:80)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:75)(cid:76)(cid:80)(cid:86)(cid:72)(cid:79)(cid:73)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:80)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:73)(cid:68)(cid:80)(cid:76)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:17)(cid:3)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:86)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72) (cid:82)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3) (cid:50)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:59)(cid:59)(cid:59)(cid:44)(cid:59)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:71)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:51)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:20)(cid:28)(cid:19)(cid:27)(cid:15)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:3) (cid:87)(cid:72)(cid:80)(cid:83)(cid:82)(cid:85)(cid:68)(cid:85)(cid:92)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:68)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:87)(cid:82) (cid:71)(cid:72)(cid:79)(cid:76)(cid:89)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:83)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:74)(cid:76)(cid:87)(cid:68)(cid:79)(cid:3)(cid:70)(cid:82)(cid:83)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)

(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

67(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:87)(cid:76)(cid:81)(cid:74)(cid:88)(cid:76)(cid:86)(cid:75)(cid:15)(cid:3)(cid:76)(cid:73) (cid:40)(cid:91)(cid:87)(cid:76)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:17)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:85)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:15)

(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3) (cid:76)(cid:86)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:89)(cid:82)(cid:79)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:15)(cid:3)(cid:83)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:75)(cid:68)(cid:71)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:86)(cid:87)(cid:82)(cid:79)(cid:72)(cid:81)(cid:15)(cid:3) (cid:79)(cid:82)(cid:86)(cid:87)(cid:15)(cid:3) (cid:77)(cid:72)(cid:87)(cid:87)(cid:76)(cid:86)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:69)(cid:68)(cid:81)(cid:71)(cid:82)(cid:81)(cid:72)(cid:71)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:70)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:81)(cid:82)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:73)(cid:87)(cid:15)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:15)(cid:3)(cid:77)(cid:72)(cid:87)(cid:87)(cid:76)(cid:86)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:69)(cid:68)(cid:81)(cid:71)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

68(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86) (cid:40)(cid:81)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:17)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:82)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:86)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)34 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:91)(cid:76)(cid:80)(cid:88)(cid:80)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:80)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:68)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:90)(cid:68)(cid:85)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:17)(cid:3)

(cid:39)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3) (cid:70)(cid:76)(cid:85)(cid:70)(cid:88)(cid:80)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

69(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:72)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:88)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:77)(cid:88)(cid:86)(cid:87)(cid:76)(cid:73)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:86)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3) (cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:76)(cid:87)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:82)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:82)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:76)(cid:87)(cid:75)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:178)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:89)(cid:68)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:72)(cid:80)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:79)(cid:79)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:73)(cid:76)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:71)(cid:76)(cid:86)(cid:86)(cid:82)(cid:79)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:44)(cid:59)(cid:3)

(cid:50)(cid:41)(cid:41)(cid:40)(cid:49)(cid:38)(cid:40)(cid:54)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:51)(cid:40)(cid:49)(cid:36)(cid:47)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)

(cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

70(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:79)(cid:88)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73) (cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:73)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)

(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:70)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:89)(cid:12) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:89)(cid:12) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:30)(cid:3)(cid:82)(cid:85)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 35 (cid:11)(cid:71)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:178)

(cid:11)(cid:76)(cid:12) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:76)(cid:76)(cid:76)(cid:12) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:71)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:72)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:69)(cid:12)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:70)(cid:12)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)(cid:15)

(cid:87)(cid:75)(cid:72)(cid:81)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:74)(cid:85)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:76)(cid:86)(cid:78)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3) (cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:15) (cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:45)(cid:82)(cid:76)(cid:81)(cid:87)(cid:3)(cid:54)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3) (cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)

(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:15)(cid:3)(cid:74)(cid:85)(cid:68)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:71)(cid:88)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:82)(cid:85)(cid:3) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:81)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:82)(cid:85)

(cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:85)(cid:72)(cid:83)(cid:72)(cid:87)(cid:76)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:81)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)

(cid:68)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:89)(cid:82)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:79)(cid:82)(cid:86)(cid:86)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:82)(cid:78)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:80)(cid:76)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:84)(cid:88)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:82)(cid:85)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:87)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)

(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3)(cid:76)(cid:80)(cid:83)(cid:68)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:17)

(cid:11)(cid:23)(cid:12) (cid:44)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:80)(cid:68)(cid:92) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:16)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:83)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:89)(cid:72)(cid:85)(cid:72)(cid:71)

(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:76)(cid:87)(cid:3)(cid:90)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:85)(cid:85)(cid:72)(cid:68)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:36)(cid:79)(cid:79)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:85)(cid:72)(cid:68)(cid:79)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:90)(cid:68)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

71(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85) (cid:51)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:15)(cid:3)(cid:90)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:177)(cid:177)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:76)(cid:86)(cid:3) (cid:79)(cid:76)(cid:78)(cid:72)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:82)(cid:86)(cid:72)(cid:3) (cid:68)(cid:3) (cid:74)(cid:85)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:85)(cid:72)(cid:68)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:76)(cid:86)(cid:78)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:81)(cid:89)(cid:76)(cid:85)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:30)(cid:3) (cid:82)(cid:85)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:87)(cid:72)(cid:71)(cid:79)(cid:92)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:86)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3)(cid:3)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)(cid:3)36 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40

(cid:11)(cid:70)(cid:12) (cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:30)

(cid:11)(cid:72)(cid:12) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:27)(cid:30)(cid:3)(cid:82)(cid:85)

(cid:11)(cid:73)(cid:12) (cid:73)(cid:68)(cid:76)(cid:79)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:68)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3) (cid:76)(cid:80)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:19)(cid:15)(cid:3)

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:82)(cid:69)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:76)(cid:85) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:68)(cid:79)(cid:86)(cid:72)(cid:3) (cid:71)(cid:72)(cid:70)(cid:79)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82) (cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:68)(cid:69)(cid:72)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:87)(cid:87)(cid:72)(cid:80)(cid:83)(cid:87)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:83)(cid:76)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:58)(cid:75)(cid:82)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3) (cid:87)(cid:68)(cid:78)(cid:72)(cid:86)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:69)(cid:72)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:70)(cid:76)(cid:87)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71) (cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:82)(cid:88)(cid:85)(cid:70)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:73)(cid:76)(cid:86)(cid:86)(cid:76)(cid:79)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3) (cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:76)(cid:74)(cid:82)(cid:85)(cid:82)(cid:88)(cid:86)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:3) (cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:76)(cid:72)(cid:85)(cid:15)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:92)(cid:15)(cid:3)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:76)(cid:72)(cid:85)(cid:15)(cid:3) (cid:82)(cid:90)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:76)(cid:73)(cid:3) (cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3)

72(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:90)(cid:75)(cid:82)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:82)(cid:81)(cid:86)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3) (cid:68)(cid:86)(cid:3) (cid:90)(cid:72)(cid:79)(cid:79)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:75)(cid:76)(cid:86)(cid:3)(cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:71)(cid:88)(cid:72)(cid:3)(cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12)(cid:15)(cid:3) (cid:90)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:76)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:68)(cid:87)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:81)(cid:72)(cid:74)(cid:79)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:3) (cid:82)(cid:73)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3) (cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:85)(cid:72)(cid:87)(cid:68)(cid:85)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:68)(cid:79)(cid:86)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3) (cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:40)(cid:91)(cid:83)(cid:79)(cid:68)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:177)(cid:177)(cid:41)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:179)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:180)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:178)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:68)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:81)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:80)(cid:30)

(cid:11)(cid:76)(cid:76)(cid:12) (cid:68)(cid:81)(cid:3)(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3)(cid:80)(cid:72)(cid:68)(cid:81)(cid:86)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:50)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17)(cid:3)

73(cid:17) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:43)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:74)(cid:88)(cid:76)(cid:79)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:29)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 37 (cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:81)(cid:82)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:85)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:43)(cid:72)(cid:68)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:73)(cid:3)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:72)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:75)(cid:76)(cid:86)(cid:3) (cid:78)(cid:81)(cid:82)(cid:90)(cid:79)(cid:72)(cid:71)(cid:74)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:71)(cid:76)(cid:79)(cid:76)(cid:74)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:83)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) (cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

74(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:20)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:93)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68) (cid:49)(cid:68)(cid:74)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68)(cid:3)(cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:81)(cid:82)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:90)(cid:85)(cid:76)(cid:87)(cid:87)(cid:72)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:29)(cid:3)

(cid:51)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:20)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:72)(cid:91)(cid:70)(cid:72)(cid:83)(cid:87)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:87)(cid:87)(cid:82)(cid:85)(cid:81)(cid:72)(cid:92)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79) (cid:73)(cid:82)(cid:85)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:76)(cid:81)(cid:73)(cid:72)(cid:85)(cid:76)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:45)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:85)(cid:92)

(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) 75(cid:17) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3) (cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3) (cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68) (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:15)(cid:3)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:23)(cid:15)(cid:3)(cid:68)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:79)(cid:82)(cid:90)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:68)(cid:81)(cid:78)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:82)(cid:79)(cid:76)(cid:70)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(cid:23)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) 76(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:75)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:92)(cid:68)(cid:3)(cid:49)(cid:68)(cid:74)(cid:68)(cid:85)(cid:76)(cid:78)(cid:3)(cid:54)(cid:88)(cid:85)(cid:68)(cid:78)(cid:86)(cid:75)(cid:68) (cid:54)(cid:68)(cid:81)(cid:75)(cid:76)(cid:87)(cid:68)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:22)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:88)(cid:81)(cid:76)(cid:86)(cid:75)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:76)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:44)(cid:81)(cid:3)(cid:71)(cid:72)(cid:70)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:45)(cid:88)(cid:71)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)

(cid:48)(cid:68)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:74)(cid:85)(cid:68)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:30)

(cid:11)(cid:69)(cid:12) (cid:85)(cid:76)(cid:86)(cid:78)(cid:3)(cid:83)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:70)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:76)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:73)(cid:72)(cid:81)(cid:71)(cid:68)(cid:81)(cid:87)(cid:30)

(cid:11)(cid:71)(cid:12) (cid:86)(cid:87)(cid:72)(cid:83)(cid:86)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:87)(cid:82)(cid:90)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:72)(cid:73)(cid:68)(cid:88)(cid:79)(cid:87)(cid:30)

(cid:11)(cid:72)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:76)(cid:81)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)

(cid:11)(cid:73)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3) (cid:11)(cid:71)(cid:12)(cid:15)(cid:3) (cid:11)(cid:72)(cid:12)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:11)(cid:73)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:20)(cid:12) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:23)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:26)(cid:20)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:73)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:3) (cid:68)(cid:3) (cid:86)(cid:72)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3) (cid:85)(cid:76)(cid:86)(cid:78)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:88)(cid:81)(cid:71)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)

(cid:38)(cid:43)(cid:36)(cid:51)(cid:55)(cid:40)(cid:53)(cid:3)(cid:59)(cid:3)

(cid:48)(cid:44)(cid:54)(cid:38)(cid:40)(cid:47)(cid:47)(cid:36)(cid:49)(cid:40)(cid:50)(cid:56)(cid:54)(cid:3)

77(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:71)(cid:88)(cid:72)(cid:3) (cid:68)(cid:83)(cid:83)(cid:85)(cid:82)(cid:83)(cid:85)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:69)(cid:92) (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:79)(cid:68)(cid:90)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:82)(cid:81)(cid:72)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:42)(cid:85)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79) (cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:69)(cid:88)(cid:71)(cid:74)(cid:72)(cid:87)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:81)(cid:72)(cid:91)(cid:87)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:86)(cid:75)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:86)(cid:87)(cid:76)(cid:80)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:83)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:36)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3) 78(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:83)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:86) (cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:89)(cid:68)(cid:79)(cid:86)(cid:3) (cid:68)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:75)(cid:76)(cid:80) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3) (cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:75)(cid:76)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:85)(cid:72)(cid:76)(cid:80)(cid:69)(cid:88)(cid:85)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:76)(cid:80)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:83)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)38 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:83)(cid:85)(cid:76)(cid:89)(cid:76)(cid:79)(cid:72)(cid:74)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:76)(cid:74)(cid:75)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:80)(cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:69)(cid:82)(cid:82)(cid:78)(cid:86)(cid:15)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3) (cid:70)(cid:82)(cid:81)(cid:81)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:89)(cid:82)(cid:88)(cid:70)(cid:75)(cid:72)(cid:85)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:83)(cid:68)(cid:83)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:68)(cid:86)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:82)(cid:80)(cid:83)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71) (cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:75)(cid:76)(cid:80)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:3) (cid:87)(cid:82)(cid:74)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:79)(cid:92)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:41)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:86)(cid:3)(cid:69)(cid:92)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:17)(cid:3)

79(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3) (cid:82)(cid:81)(cid:70)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3) (cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68) (cid:86)(cid:88)(cid:80)(cid:80)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:83)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:90)(cid:68)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:68)(cid:3) (cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3) (cid:76)(cid:81)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(cid:41)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

80(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3) (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:72)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:87)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72) (cid:76)(cid:81)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:73)(cid:88)(cid:79)(cid:79)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:88)(cid:69)(cid:80)(cid:76)(cid:87)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:83)(cid:92)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:3)(cid:3)(cid:3)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:80)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:79)(cid:68)(cid:76)(cid:71)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:72)(cid:68)(cid:70)(cid:75)(cid:3) (cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

81(cid:17) (cid:49)(cid:82)(cid:3)(cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:76)(cid:81)

(cid:37)(cid:68)(cid:85)(cid:3)(cid:82)(cid:81)(cid:3) (cid:77)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:70)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:17)(cid:3)

(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72) (cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3) (cid:76)(cid:86)(cid:3)(cid:72)(cid:80)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:72)(cid:87)(cid:72)(cid:85)(cid:80)(cid:76)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:81)(cid:82)(cid:3)(cid:76)(cid:81)(cid:77)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3)(cid:83)(cid:88)(cid:85)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

82(cid:17) (cid:49)(cid:82)(cid:3)(cid:86)(cid:88)(cid:76)(cid:87)(cid:15)(cid:3)(cid:83)(cid:85)(cid:82)(cid:86)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:79)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:79)(cid:76)(cid:72)(cid:3)(cid:68)(cid:74)(cid:68)(cid:76)(cid:81)(cid:86)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)

(cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3) (cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:17)(cid:3)

(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:69)(cid:72)(cid:75)(cid:68)(cid:79)(cid:73)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3)(cid:74)(cid:82)(cid:82)(cid:71)(cid:3)(cid:73)(cid:68)(cid:76)(cid:87)(cid:75)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)(cid:3)

83(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:86)(cid:68)(cid:87)(cid:76)(cid:86)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)

(cid:86)(cid:82)(cid:3)(cid:87)(cid:82)(cid:3)(cid:71)(cid:82)(cid:15)(cid:3)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:177)(cid:177)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)

(cid:79)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:70)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)(cid:82)(cid:85)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:182)(cid:86)(cid:3)(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85) (cid:68)(cid:3) (cid:75)(cid:76)(cid:74)(cid:75)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:79)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:80)(cid:82)(cid:88)(cid:81)(cid:87)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:74)(cid:68)(cid:85)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:71)(cid:72)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:68)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:81)(cid:75)(cid:68)(cid:81)(cid:70)(cid:72)(cid:71)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:73)(cid:72)(cid:68)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:85)(cid:72)(cid:79)(cid:72)(cid:89)(cid:68)(cid:81)(cid:87)(cid:3)(cid:70)(cid:85)(cid:76)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:15)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3) (cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:83)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:79)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:36)(cid:3)(cid:70)(cid:82)(cid:83)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:68)(cid:86)

(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

84(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 39 (cid:11)(cid:21)(cid:12) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)

(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:15)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:80)(cid:76)(cid:81)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)

(cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:76)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:82)(cid:69)(cid:79)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:15)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:74)(cid:88)(cid:68)(cid:85)(cid:71)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:68)(cid:76)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:72)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:41)(cid:88)(cid:81)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)

(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:30)(cid:3)

(cid:11)(cid:75)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:76)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)

(cid:73)(cid:82)(cid:85)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:24)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:77)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:70)(cid:72)(cid:81)(cid:87)(cid:76)(cid:89)(cid:72)(cid:86)(cid:15)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)

(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:78)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)

(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:85)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:79)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:30)(cid:3)

(cid:11)(cid:80)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:28)(cid:30)(cid:3)

(cid:11)(cid:81)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:72)(cid:76)(cid:93)(cid:88)(cid:85)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)

(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:30)(cid:3)

(cid:11)(cid:82)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:76)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:76)(cid:72)(cid:71)(cid:3) (cid:82)(cid:88)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:83)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:76)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)

(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:84)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:86)(cid:15)(cid:3) (cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:84)(cid:88)(cid:82)(cid:85)(cid:88)(cid:80)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3) (cid:82)(cid:73)

(cid:38)(cid:82)(cid:88)(cid:81)(cid:70)(cid:76)(cid:79)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:23)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:85)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:82)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:68)(cid:85)(cid:70)(cid:75)(cid:16)(cid:70)(cid:88)(cid:80)(cid:16)(cid:86)(cid:72)(cid:79)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85) (cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:11)(cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:12)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:19)(cid:30)(cid:3)

(cid:11)(cid:86)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:83)(cid:83)(cid:72)(cid:79)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:55)(cid:85)(cid:76)(cid:69)(cid:88)(cid:81)(cid:68)(cid:79)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:30)(cid:3)

(cid:11)(cid:87)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:3) (cid:72)(cid:91)(cid:72)(cid:85)(cid:70)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:27)(cid:30)(cid:3)

(cid:11)(cid:88)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:28)(cid:30)(cid:3)40 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40 (cid:11)(cid:89)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:79)(cid:68)(cid:85)(cid:92)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3) (cid:83)(cid:68)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:21)(cid:30)(cid:3)

(cid:11)(cid:90)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:72)(cid:81)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)

(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:91)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:71)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)

(cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:30)(cid:3)

(cid:11)(cid:92)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:72)(cid:81)(cid:74)(cid:68)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:91)(cid:83)(cid:72)(cid:85)(cid:87)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:75)(cid:82)(cid:79)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:84)(cid:88)(cid:76)(cid:85)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71) (cid:83)(cid:68)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:80)(cid:88)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:68)(cid:79)(cid:79)(cid:82)(cid:90)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:80)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:30)(cid:3)

(cid:11)(cid:93)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)(cid:73)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:30)

(cid:11)(cid:93)(cid:68)(cid:12)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:69)(cid:88)(cid:71)(cid:74)(cid:72)(cid:87)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:21)(cid:12)(cid:3) (cid:82)(cid:73)

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:93)(cid:69)(cid:12)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:82)(cid:73)(cid:3) (cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:3)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:27)(cid:30)(cid:3)

(cid:11)(cid:93)(cid:70)(cid:12)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3) (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:15)(cid:3) (cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)

(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:28)(cid:30)(cid:3)

(cid:11)(cid:93)(cid:71)(cid:12)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:83)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:38)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:19)(cid:30)(cid:3)

(cid:11)(cid:93)(cid:72)(cid:12)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)

(cid:82)(cid:73)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:17)(cid:3)

85(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:44)(cid:81)(cid:3) (cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:70)(cid:88)(cid:79)(cid:68)(cid:85)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:72)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)

(cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:15)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:68)(cid:79)(cid:79)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:3)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:178)(cid:3)

(cid:11)(cid:68)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)

(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:30)(cid:3)

(cid:11)(cid:69)(cid:12) (cid:85)(cid:68)(cid:71)(cid:76)(cid:82)(cid:79)(cid:82)(cid:74)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:72)(cid:80)(cid:72)(cid:85)(cid:74)(cid:72)(cid:81)(cid:70)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:30)

(cid:11)(cid:70)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:80)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)

(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:30)(cid:3)

(cid:11)(cid:71)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:3) (cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)

(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:72)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:70)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:84)(cid:88)(cid:82)(cid:85)(cid:88)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:80)(cid:72)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:37)(cid:82)(cid:68)(cid:85)(cid:71)

(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:30)(cid:3)

(cid:11)(cid:73)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:71)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:89)(cid:68)(cid:85)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:79)(cid:76)(cid:73)(cid:72)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:82)(cid:73) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:68)(cid:71)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3) (cid:11)(cid:72)(cid:12)(cid:3) (cid:82)(cid:73)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:30)(cid:3)

(cid:11)(cid:74)(cid:12) (cid:87)(cid:75)(cid:72)(cid:3) (cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3) (cid:82)(cid:73)(cid:3) (cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:70)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:38)(cid:75)(cid:68)(cid:76)(cid:85)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)

(cid:58)(cid:75)(cid:82)(cid:79)(cid:72)(cid:16)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:48)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:21)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:30)(cid:3)

(cid:11)(cid:75)(cid:12) (cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:15)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)

(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(cid:53)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:79)(cid:68)(cid:76)(cid:71)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

86(cid:17) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81) (cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)(cid:68)(cid:3)(cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:90)(cid:82)(cid:3)(cid:82)(cid:85)(cid:3) (cid:80)(cid:82)(cid:85)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3) (cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:76)(cid:73)(cid:15)(cid:3) (cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:80)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:87)(cid:72)(cid:79)(cid:92)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:88)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 41 (cid:80)(cid:68)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:82)(cid:87)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:86)(cid:3)(cid:68)(cid:74)(cid:85)(cid:72)(cid:72)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:82)(cid:88)(cid:79)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:82)(cid:81)(cid:79)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:82)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:86)(cid:72)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:30)(cid:3)(cid:86)(cid:82)(cid:15)(cid:3)(cid:75)(cid:82)(cid:90)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:80)(cid:82)(cid:71)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:81)(cid:88)(cid:79)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3) (cid:83)(cid:85)(cid:72)(cid:77)(cid:88)(cid:71)(cid:76)(cid:70)(cid:72)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:79)(cid:92)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:68)(cid:81)(cid:3) (cid:82)(cid:89)(cid:72)(cid:85)(cid:85)(cid:76)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:17)(cid:3) 87(cid:17) (cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:75)(cid:68)(cid:89)(cid:72)(cid:3) (cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3) (cid:81)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:92)(cid:87)(cid:75)(cid:76)(cid:81)(cid:74) (cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:51)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:72)(cid:3) (cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)(cid:3) 88(cid:17) (cid:11)(cid:20)(cid:12)(cid:3)(cid:44)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:3)(cid:68)(cid:85)(cid:76)(cid:86)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:72)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72) (cid:38)(cid:72)(cid:81)(cid:87)(cid:85)(cid:68)(cid:79)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:80)(cid:68)(cid:92)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3) (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:50)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3) (cid:80)(cid:68)(cid:78)(cid:72)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:81)(cid:72)(cid:70)(cid:72)(cid:86)(cid:86)(cid:68)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:83)(cid:72)(cid:71)(cid:76)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:80)(cid:82)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:76)(cid:73)(cid:73)(cid:76)(cid:70)(cid:88)(cid:79)(cid:87)(cid:92)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:91)(cid:83)(cid:76)(cid:85)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)

(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:40)(cid:89)(cid:72)(cid:85)(cid:92)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:79)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)

(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:15)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

89(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:75)(cid:76)(cid:85)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:76)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:68)(cid:80)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)

(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:80)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:88)(cid:85)(cid:87)(cid:75)(cid:3)(cid:70)(cid:82)(cid:79)(cid:88)(cid:80)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)(cid:3)

(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3) (cid:20)(cid:28)(cid:26)(cid:19)(cid:17)(cid:3)

90(cid:17) (cid:55)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:69)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)

(cid:36)(cid:70)(cid:87)(cid:3)(cid:69)(cid:76)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:17)(cid:3)

91(cid:17) (cid:11)(cid:20)(cid:12)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:25)(cid:21)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:38)(cid:76)(cid:89)(cid:76)(cid:79)(cid:3) (cid:47)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85) (cid:53)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:17)(cid:3) (cid:22)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:19)(cid:17)(cid:3) (cid:39)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:19)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:21)(cid:12) (cid:49)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:73)(cid:82)(cid:85)(cid:72)(cid:86)(cid:68)(cid:76)(cid:71)(cid:15)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:15) (cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:85)(cid:72)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:69)(cid:82)(cid:71)(cid:92)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:15)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:76)(cid:70)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:72)(cid:85)(cid:80)(cid:76)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:69)(cid:92)(cid:3) (cid:90)(cid:75)(cid:68)(cid:87)(cid:72)(cid:89)(cid:72)(cid:85)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:3)(cid:70)(cid:68)(cid:79)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:88)(cid:70)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:81)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3) (cid:83)(cid:68)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:70)(cid:72)(cid:15)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:72)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:73)(cid:88)(cid:81)(cid:71)(cid:86)(cid:3) (cid:70)(cid:82)(cid:79)(cid:79)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:86)(cid:15)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:68)(cid:76)(cid:81)(cid:87)(cid:86)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:83)(cid:83)(cid:72)(cid:68)(cid:79)(cid:3) (cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:85)(cid:3) (cid:82)(cid:81)(cid:74)(cid:82)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:15)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:71)(cid:82)(cid:81)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:68)(cid:78)(cid:72)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:22)(cid:12) (cid:36)(cid:79)(cid:79)(cid:3)(cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:86)(cid:82)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3)(cid:86)(cid:82)(cid:3)(cid:73)(cid:68)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:76)(cid:81)(cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:86)(cid:87)(cid:72)(cid:81)(cid:87)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:90)(cid:76)(cid:87)(cid:75)(cid:15)(cid:3) (cid:69)(cid:72)(cid:3) (cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:76)(cid:73)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:75)(cid:68)(cid:71)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:82)(cid:81)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:86)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3) (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:90)(cid:72)(cid:85)(cid:72)(cid:3) (cid:80)(cid:68)(cid:71)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:15)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:3) (cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:3) (cid:88)(cid:81)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:88)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3) (cid:87)(cid:75)(cid:72)(cid:92)(cid:3) (cid:68)(cid:85)(cid:72)(cid:3) (cid:86)(cid:88)(cid:83)(cid:72)(cid:85)(cid:86)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3) (cid:69)(cid:92)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) (cid:81)(cid:82)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3) (cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3) (cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:82)(cid:85)(cid:92)(cid:3)(cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:82)(cid:85)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:23)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3)(cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3)(cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87) (cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:71)(cid:72)(cid:72)(cid:80)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:92)(cid:3) (cid:89)(cid:76)(cid:85)(cid:87)(cid:88)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)

(cid:11)(cid:24)(cid:12) (cid:36)(cid:81)(cid:92)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:79)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:85)(cid:88)(cid:79)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:79)(cid:68)(cid:90)(cid:15)(cid:3) (cid:83)(cid:85)(cid:68)(cid:70)(cid:87)(cid:76)(cid:70)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:3) (cid:82)(cid:85)(cid:3) (cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:88)(cid:86)(cid:68)(cid:74)(cid:72)(cid:15) (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:80)(cid:15)(cid:3) (cid:83)(cid:85)(cid:76)(cid:89)(cid:76)(cid:79)(cid:72)(cid:74)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:72)(cid:91)(cid:72)(cid:80)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:73)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:82)(cid:87)(cid:90)(cid:76)(cid:87)(cid:75)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:86)(cid:68)(cid:80)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:73)(cid:73)(cid:76)(cid:85)(cid:80)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3) (cid:71)(cid:72)(cid:85)(cid:76)(cid:89)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:15)(cid:3)(cid:76)(cid:81)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:81)(cid:68)(cid:70)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:75)(cid:72)(cid:85)(cid:72)(cid:69)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:17)(cid:3)

(cid:11)(cid:25)(cid:12) (cid:55)(cid:75)(cid:72)(cid:3)(cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:86)(cid:3)(cid:72)(cid:91)(cid:76)(cid:86)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:69)(cid:72)(cid:73)(cid:82)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)

(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:76)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:92)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:72)(cid:86)(cid:87)(cid:68)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)(cid:3)42 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40

(cid:55)(cid:43)(cid:40)(cid:3)(cid:41)(cid:44)(cid:53)(cid:54)(cid:55)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)(cid:54)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:26)(cid:19)(cid:11)(cid:20)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:27)(cid:22)(cid:11)(cid:20)(cid:12)(cid:64)(cid:3)

(cid:51)(cid:40)(cid:49)(cid:36)(cid:47)(cid:55)(cid:44)(cid:40)(cid:54)(cid:3)(cid:41)(cid:50)(cid:53)(cid:3)(cid:38)(cid:36)(cid:55)(cid:40)(cid:42)(cid:50)(cid:53)(cid:44)(cid:40)(cid:54)(cid:3)(cid:50)(cid:41)(cid:3)(cid:37)(cid:53)(cid:40)(cid:36)(cid:38)(cid:43)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:57)(cid:44)(cid:50)(cid:47)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:54)(cid:3)

(cid:38)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:85)(cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:89)(cid:76)(cid:82)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:51)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:3)(cid:11)(cid:76)(cid:81)(cid:3)(cid:44)(cid:49)(cid:53)(cid:12)(cid:3)

           (cid:54)(cid:72)(cid:89)(cid:72)(cid:85)(cid:72)(cid:3)                                                                                                                                                                  (cid:49)(cid:82)(cid:87)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3)
                                                                                                                                                                                                              (cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)
             (cid:48)(cid:68)(cid:77)(cid:82)(cid:85)(cid:3)                                                                                                                                                                        (cid:49)(cid:82)(cid:87)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:87)(cid:72)(cid:81)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3)
                                                                                                                                                                                                              (cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)
(cid:48)(cid:82)(cid:71)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)                                                                                                                                                             (cid:49)(cid:82)(cid:87)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:73)(cid:76)(cid:89)(cid:72)(cid:3) (cid:79)(cid:68)(cid:78)(cid:75)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3)
                                                                                                                                                                                                              (cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)
             (cid:48)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3)                                                                                                                                                                        (cid:49)(cid:82)(cid:87)(cid:3) (cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:87)(cid:75)(cid:82)(cid:88)(cid:86)(cid:68)(cid:81)(cid:71)(cid:3) (cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)
                                                                                                                                                                                                              (cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)
No. 11-40] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 43

(cid:55)(cid:43)(cid:40)(cid:3)(cid:54)(cid:40)(cid:38)(cid:50)(cid:49)(cid:39)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:62)(cid:54)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:20)(cid:20)(cid:11)(cid:21)(cid:12)(cid:11)(cid:22)(cid:12)(cid:15)(cid:3)(cid:20)(cid:22)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:20)(cid:23)(cid:11)(cid:20)(cid:12)(cid:11)(cid:68)(cid:12)(cid:15)(cid:3)(cid:20)(cid:24)(cid:11)(cid:20)(cid:12)(cid:15)(cid:20)(cid:25)(cid:15)(cid:3)(cid:25)(cid:27)(cid:11)(cid:20)(cid:12)(cid:11)(cid:69)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:27)(cid:22)(cid:11)(cid:20)(cid:12)(cid:64)(cid:3)

(cid:47)(cid:44)(cid:48)(cid:44)(cid:55)(cid:54)(cid:3)(cid:50)(cid:41)(cid:3)(cid:47)(cid:44)(cid:36)(cid:37)(cid:44)(cid:47)(cid:44)(cid:55)(cid:60)(cid:3)(cid:50)(cid:41)(cid:3)(cid:55)(cid:43)(cid:40)(cid:3)(cid:50)(cid:51)(cid:40)(cid:53)(cid:36)(cid:55)(cid:50)(cid:53)(cid:54)(cid:3)(cid:41)(cid:50)(cid:53)(cid:3)(cid:39)(cid:44)(cid:41)(cid:41)(cid:40)(cid:53)(cid:40)(cid:49)(cid:55)(cid:3)(cid:38)(cid:36)(cid:55)(cid:40)(cid:42)(cid:50)(cid:53)(cid:44)(cid:40)(cid:54)(cid:3)(cid:50)(cid:41)(cid:3)

(cid:49)(cid:56)(cid:38)(cid:47)(cid:40)(cid:36)(cid:53)(cid:3)(cid:44)(cid:49)(cid:54)(cid:55)(cid:36)(cid:47)(cid:47)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)

(cid:54)(cid:79)(cid:17)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3) (cid:38)(cid:68)(cid:87)(cid:72)(cid:74)(cid:82)(cid:85)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:76)(cid:81)(cid:86)(cid:87)(cid:68)(cid:79)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:47)(cid:76)(cid:80)(cid:76)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:182)(cid:86)(cid:3)

(cid:79)(cid:76)(cid:68)(cid:69)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:11)(cid:44)(cid:49)(cid:53)(cid:12)(cid:3)(cid:76)(cid:81)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)

(cid:11)(cid:20)(cid:12)(cid:3)

(cid:11)(cid:21)(cid:12)(cid:3)

(cid:11)(cid:22)(cid:12)(cid:3)

(cid:20)(cid:17) (cid:53)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:69)(cid:82)(cid:89)(cid:72)

(cid:22)(cid:19)(cid:19)(cid:19)(cid:3)

(cid:22)(cid:25)(cid:19)(cid:19)(cid:3)(cid:48)(cid:58)

(cid:21)(cid:17) (cid:53)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:69)(cid:82)(cid:89)(cid:72)

(cid:20)(cid:24)(cid:19)(cid:19)(cid:3)

(cid:20)(cid:24)(cid:19)(cid:19)(cid:3)(cid:48)(cid:58)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:22)(cid:25)(cid:19)(cid:19)(cid:3)(cid:48)(cid:58)

(cid:22)(cid:17) (cid:53)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:69)(cid:82)(cid:89)(cid:72)

(cid:26)(cid:24)(cid:19)(cid:3)

(cid:26)(cid:24)(cid:19)(cid:3)(cid:48)(cid:58)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:20)(cid:24)(cid:19)(cid:19)(cid:3)(cid:48)(cid:58)

(cid:23)(cid:17) (cid:53)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:68)(cid:69)(cid:82)(cid:89)(cid:72)

(cid:22)(cid:19)(cid:19)(cid:3)

(cid:20)(cid:24)(cid:19)(cid:3)(cid:48)(cid:58)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:26)(cid:24)(cid:19)(cid:3)(cid:48)(cid:58)

(cid:20)(cid:19)(cid:19)(cid:3)

(cid:24)(cid:17) (cid:53)(cid:72)(cid:68)(cid:70)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:75)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:80)(cid:68)(cid:79)(cid:3) (cid:83)(cid:82)(cid:90)(cid:72)(cid:85)(cid:3) (cid:88)(cid:83)(cid:3) (cid:87)(cid:82) (cid:20)(cid:24)(cid:19)(cid:3) (cid:48)(cid:58)(cid:15)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:70)(cid:92)(cid:70)(cid:79)(cid:72)(cid:3) (cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3) (cid:87)(cid:75)(cid:68)(cid:81) (cid:86)(cid:83)(cid:72)(cid:81)(cid:87)(cid:3) (cid:73)(cid:88)(cid:72)(cid:79)(cid:3) (cid:85)(cid:72)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71) (cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:83)(cid:82)(cid:85)(cid:87)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:80)(cid:68)(cid:87)(cid:72)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)44 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-40

(cid:55)(cid:43)(cid:40)(cid:3)(cid:55)(cid:43)(cid:44)(cid:53)(cid:39)(cid:3)(cid:54)(cid:38)(cid:43)(cid:40)(cid:39)(cid:56)(cid:47)(cid:40)(cid:3)

(cid:11)(cid:54)(cid:72)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:27)(cid:28)(cid:12)(cid:3)

(cid:36)(cid:48)(cid:40)(cid:49)(cid:39)(cid:48)(cid:40)(cid:49)(cid:55)(cid:54)(cid:3)

(cid:60)(cid:72)(cid:68)(cid:85)(cid:3) (cid:49)(cid:82)(cid:17)(cid:3) (cid:54)(cid:75)(cid:82)(cid:85)(cid:87)(cid:3)(cid:87)(cid:76)(cid:87)(cid:79)(cid:72)(cid:3) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)

(cid:11)(cid:20)(cid:12) (cid:11)(cid:21)(cid:12) (cid:11)(cid:22)(cid:12)(cid:3)

(cid:11)(cid:23)(cid:12)(cid:3)

(cid:20)(cid:28)(cid:26)(cid:19)(cid:3) (cid:22)(cid:28)(cid:3) (cid:55)(cid:75)(cid:72)(cid:3)(cid:51)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)

(cid:20)(cid:28)(cid:26)(cid:19)(cid:3)

(cid:20)(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:23)(cid:17)(cid:3) (cid:44)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:17)(cid:177)(cid:177)(cid:55)(cid:75)(cid:72)(cid:3) (cid:83)(cid:68)(cid:87)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:80)(cid:68)(cid:92)(cid:3) (cid:69)(cid:72)(cid:3) (cid:74)(cid:85)(cid:68)(cid:81)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:76)(cid:81)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:82)(cid:3) (cid:81)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:72)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:36)(cid:70)(cid:87)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:43)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)(cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3)(cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:180)(cid:17)(cid:3)

(cid:21)(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:24)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15) (cid:73)(cid:82)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:11)(cid:20)(cid:12)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) (cid:36)(cid:87)(cid:82)(cid:80)(cid:76)(cid:70)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:20)(cid:28)(cid:25)(cid:21)(cid:3) (cid:11)(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:21)(cid:12)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3) (cid:179)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:54)(cid:88)(cid:86)(cid:87)(cid:68)(cid:76)(cid:81)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:43)(cid:68)(cid:85)(cid:81)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:36)(cid:71)(cid:89)(cid:68)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:49)(cid:88)(cid:70)(cid:79)(cid:72)(cid:68)(cid:85)(cid:3) (cid:40)(cid:81)(cid:72)(cid:85)(cid:74)(cid:92)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:82)(cid:85)(cid:80)(cid:76)(cid:81)(cid:74)(cid:3) (cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:180)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.

EXTRAORDINARY REGD NO. JK–33 ——————————————————————————————— Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-41 ———————————————————————————————

______________________________________________________________

PART IV

Reprints from the Government of India Gazette.

———

MINISTRY OF LAW AND JUSTICE

(cid:11)(cid:47)(cid:72)(cid:74)(cid:76)(cid:86)(cid:79)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:39)(cid:72)(cid:83)(cid:68)(cid:85)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:12)

New Delhi, the 21st December, 2025/Agrahayana 30, 1947 (Saka)

The following Act of Parliament received the assent of the President on the

20th December, 2025 and is hereby published for general information:—

THE SABKA BIMA SABKI RAKSHA (AMENDMENT OF INSURANCE LAWS) ACT, 2025

(cid:49)(cid:3464)(cid:17)(cid:3)(cid:23)(cid:19)(cid:3)(cid:3464)(cid:3455)(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)

[20th December,(cid:3)(cid:21)(cid:19)(cid:21)(cid:24)(cid:17)(cid:64)

An Act further to amend the Insurance Act, 1938, the Life Insurance Corporation Act, 1956 and the Insurance Regulatory and Development (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India

as follows:—

CHAPTER I

PRELIMINARY

1(cid:17) (1) This Act may be called the Sabka Bima Sabki Raksha (Amendment of Short title and (cid:70)(cid:82)(cid:80)(cid:80)(cid:72)(cid:81)(cid:70)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17) Insurance Laws) Act, (cid:21)(cid:19)(cid:21)(cid:24)(cid:17)

(2) It shall come into force on such date as the Central Government may, by

notification in the Official (cid:42)(cid:68)(cid:93)(cid:72)(cid:87)(cid:87)(cid:72)(cid:15)(cid:3)(cid:68)(cid:83)(cid:83)(cid:82)(cid:76)(cid:81)(cid:87)(cid:17)(cid:3)(cid:3)2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

CHAPTER II

AMENDMENTS TO THE INSURANCE ACT, 1938

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17) 2(cid:17) (cid:55)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:82)(cid:88)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:38)(cid:75)(cid:68)(cid:83)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)

the principal Act),––

(a) for the words "business of insurance", wherever they occur, the

words "insurance business" shall be substituted;

Construction of references of certain expressions by certain other (cid:72)(cid:91)(cid:83)(cid:85)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(b) with respect to the term "insurer", wherever it occurs, for the consequential terms, in respect of the same like "he, him or his", the words "it or its" shall be substituted;

(c) for the words "intermediary or insurance intermediary", wherever

they occur, the words "insurance intermediary" shall be substituted.

3(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:17)

(i) in clause (3),––

(a) in sub-clause (ii), for the words "or city improvement trust in

any presidency town;", the word "; and" shall be substituted;

(b) sub-clause (iv) shall be omitted;

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17)

(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:23)(cid:28)(cid:17) (ii) in clause (4A), for the words, brackets and figures "sub-section (1) of section 5 of the Banking Companies Act, 1949", the words and figures "section 5 of the Banking Regulation Act, 1949" shall be substituted;

(iii) in clause (5),—

(a) the words and figures "or a provident society as defined in

Part III" shall be omitted;

(b) for the words "or provident society", the words "or any person

authorised by it" shall be substituted;

(iv) after clause (5), the following clause shall be inserted, namely:—

'(5A) "class of insurance business" means the class of––

(a) life insurance business;

(b) general insurance business;

(c) health insurance business;

(d) re-insurance business; or

(e) such other class of insurance business as may be notified by the Central Government in consultation with the Authority from time to time;';

(v) for clause (6C), the following clauses shall be substituted,

namely:—

'(6C) "health insurance business" means the business of effecting the contracts of insurance that provide sickness benefits or pay for medical and health expenses and includes,––

(i) the personal accident insurance business of effecting the contracts of insurance that provide for payment of money in the event of death, disablement or hospitalisation arising out of an accident; andNo. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3 (ii) the travel insurance business of effecting the contracts of insurance that provide for sickness benefits or pay for medical and health expenses or payment of money in the event of death, disablement or hospitalisation arising out of an accident or for losses suffered, in the course of travel;

(6D) "insurance business" means the business of effecting insurance contracts and includes any other form of contract as may be notified by the Central Government in consultation with the Authority (cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)

Explanation(cid:17)––In this clause, the expression "insurance contract" means the contract whereby the insurer, on payment of premium, undertakes to assume risk and to pay to the insured person an agreed compensation for loss, damage or liability arising from a contingent event on such terms and conditions and subject to such limitations as may be agreed;';

(vi) for clause (7A), the following clause shall be substituted,

namely:—

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

'(7A) "Indian insurance company" means an insurer which is a company formed and registered under the Companies Act, 2013, as a public company and whose sole purpose is to carry on life insurance business or general insurance business or re-insurance business or health insurance business;';

(vii) for clause (8A), the following clause shall be substituted,

namely:—

(cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

'(8A) "insurance co-operative society" means an insurer being a co-operative society formed and registered on or after the commencement of the Insurance (Amendment) Act, 2002, as a co-operative society under––

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:21)(cid:17)

(a) the provisions of the Co-operative Societies Act, 1912;

(b) any other law for the time being in force in any State

relating to co-operative societies; or

(c) the provisions of the Multi-State Co-operative Societies

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

Act, 2002,

and whose sole purpose is to carry on life insurance business or general insurance business or health insurance business in India;';

(viii) for clause (9), the following clause shall be substituted, namely:—

'(9) "insurer" means a person who carries on insurance business;';

(ix) for clause (10B), the following clause shall be substituted,

namely:—

'(10B) "insurance intermediary" includes––

(a) insurance brokers;

(b) re-insurance brokers;

(c) insurance consultants;

(d) corporate agents;

(e) third party administrator;

(f) surveyors and loss assessors;

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

(g) managing general agents;

(h) insurance repositories; and

(i) such other entities, as may be notified by the Authority

from time to time;';

(x) in clause (13BA), for the word, figures and letters "section 10FB",

the word and figures "section 408" shall be substituted;

(xi) in clause (13BB), for the words, brackets, figures and letters "sub-section (1) of section 10FR", the word and figures "section 410" shall be substituted;

(xii) after clause (13BB), the following clause shall be inserted,

namely:—

'(13BC) "premium" means the amount paid or payable as consideration to the insurer by the policyholder for a contract of insurance;';

(xiii) after clause (14), the following clause shall be inserted,

namely:—

'(14A) "principal officer" means an officer of an insurer,

authorised as such for the purposes of this Act;';

(xiv) in clause (16), for the word, brackets and figures "clause (72)", the

word, brackets and figures "clause (71)" shall be substituted.

4(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:38)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:38)(cid:17)

(a) in sub-section (1),––

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17) (i) in clause (b), after the words "relating to co-operative societies", the words and figures "or the Multi-State Co-operative Societies Act, 2002" shall be inserted;

(ii) after clause (b), the following clause shall be inserted,

namely:—

"(ba) a statutory body established by an Act of Parliament

for time being in force to carry on insurance business; or";

(iii) for clause (c), the following clause shall be substituted,

namely:—

34 of 1871 (cid:11)(cid:56)(cid:46)(cid:12)(cid:17)

"(c) a company or a body established or incorporated under a law of any country outside India and engaged in re-insurance business that establishes a branch in India for the purpose of re-insurance business exclusively and includes Lloyd's established under the Lloyd's Act, 1871 (United Kingdom) or any of its Members:";

(iv) after the third proviso, the following proviso shall be inserted,

namely:—

"Provided also that no company or a body established or incorporated under a law of any country outside India shall carry on any class of insurance business, other than re-insurance:";

(v) in the fourth proviso, for the words, brackets and letter "an insurer, being an Indian Insurance Company, insurance co-operative society or, a body corporate referred to in clause (c) of this sub-section carrying on the business of insurance", the words "that an insurer carrying on insurance business" shall be substituted(cid:30)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5 (b) after sub-section (3), the following sub-sections shall be inserted,

namely:—

"(4) No person other than an insurer shall use as part of its name or in connection with its business any of the words "insurance", "insurer", "assurance", "re-insurance", "insurance company" or any of their derivatives and no person shall carry on the insurance business in India unless it uses as part of its name at least one of such words, as may (cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(5) An insurance intermediary may only use the words "insurance", "assurance", or "insurance company" to indicate the nature of its organisation and services as an insurance intermediary, in (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

18 of (cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

(6) An association of insurers or insurance intermediaries formed for the protection of their mutual interests and registered under the Companies Act, 2013 or any other applicable law may only use the words "insurance", "assurance", or "insurance company" to indicate the nature of its organisation, purposes and services, in accordance with the regulations."(cid:17)

5(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:38)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:38)(cid:36)(cid:17) (i) in the marginal heading, after the words "Special Economic Zones", the words "and International Financial Services Centres set up in Special Economic Zones" shall be inserted;

(ii) for clauses (a) and (b), the following clauses shall be substituted,

namely:—

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)

"(a) shall not apply to an insurer or insurance intermediary in any Special Economic Zone including International Financial Services Centres, set up under the provisions of the Special Economic Zones Act, 2005;

(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:24)(cid:17)

(b) shall apply to the insurer or insurance intermediary in any Special Economic Zone including International Financial Services Centres, set up under the provisions of the Special Economic Zones Act, 2005, with such exceptions, modifications and adaptations as may be specified in the notification.".

6(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:17)

(i) for sub-sections (2) and (2A), the following sub-sections shall be

substituted, namely:—

"(2) Every application for registration shall be in such form, manner and be accompanied by such documents and by such fee as may (cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(2A) On receipt of an application for registration under sub-section (2), the Authority may, if satisfied after such inquiry as it may deem necessary, that,—

(a) the financial condition and the general character of

management of the applicant are sound;

(b) the projected volume of business, the capital structure and

earning prospects of the applicant shall be adequate;

(c) the interest of the general public shall be served, if the

certificate of registration is granted to the applicant; and6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (d) the applicant has complied with the provisions of this Act, as may be applicable and all other conditions as may be specified by the Authority,

register the applicant as an insurer and grant it a certificate of registration.";

(ii) in sub-section (3), for the words, brackets, letter and figures "sub-clause (d) of clause (9) of section 2", the words, brackets, letters and figures "clause (c) of sub-section (1) of section 2C" shall be substituted;

(iii) in sub-section (5C), the words, brackets, figures and letter "or has had an application under sub-section (4) of section 3A accepted," shall be omitted;

(iv) in sub-section (5D), for the word "Court", wherever it occurs, the

words "National Company Law Tribunal" shall be substituted.

7(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

Insertion of new section 3AA(cid:17) namely:—

Foreign investment in (cid:72)(cid:84)(cid:88)(cid:76)(cid:87)(cid:92)(cid:17)

"3AA. On and from the date of commencement of the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025, the aggregate holdings of equity shares by foreign investors including portfolio investors in an Indian insurance company may extend up(cid:3)(cid:87)(cid:82)(cid:3) (cid:82)(cid:81)(cid:72)(cid:3) (cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) paid-up equity capital and the foreign investment by such investors shall be (cid:86)(cid:88)(cid:69)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:71)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:85)(cid:72)(cid:86)(cid:70)(cid:85)(cid:76)(cid:69)(cid:72)(cid:71)(cid:17)(cid:3)

Explanation(cid:17)––For the removal of doubts, it is hereby clarified that the foreign direct investment in an Indian insurance company may extend up (cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:79)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:74)(cid:85)(cid:82)(cid:90)(cid:87)(cid:75)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:17)".

8(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:17)

(i) in sub-section (1), for the words, brackets, letter and figures "sub-clause (d) of clause (9) of section 2", the words, brackets, letters and figures "clause (c) of sub-section (1) of section 2C" shall be substituted;

(ii) for sub-section (2), the following sub-section shall be substituted,

namely:––

"(2) No insurer referred to in clause (c) of sub-section (1) of section 2C, shall be registered unless it has net owned fund of not less than one thousand crore rupees.".

9(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:17)

(a) in sub-section (1), for the words "life insurance business or general insurance business or health insurance business or re-insurance business", the words "insurance business" shall be substituted;

(b) in sub-section (4),—

(i) for the words "life insurance business, general and health insurance business and re-insurance business", the words "insurance business" shall be substituted;

(ii) in clause (b), in sub-clause (iii), for the words "one per cent.",

the words "five per cent." shall be substituted;

(c) in sub-section (11), in clause (i), for the words, brackets and figures

"sub-sections (1), (3), (5) and (6)", the words, brackets and figures "sub-sections (1) and (5)" shall be substituted.

No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:37)(cid:17) 10(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1), for the words "life or general or health insurance or re-insurance business", the words "insurance business" shall be substituted.

11(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15) in sub-section 2,––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:17)

(a) the words, brackets and figure "sub-section (1) of" shall be omitted;

(b) for the word "Controller", the word "Authority" shall be substituted;

(c) in the first proviso, the words, brackets and letter, "clause (a) of"

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

12(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), after the words Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:17) "a revenue account", the words "and other financial statements" shall be inserted.

13(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) Insertion of new (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:36)(cid:17) inserted, namely:—

Appointment of Actuary by (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:17) "12A. The eligibility criteria and experience for appointment of an Actuary by an insurer and the powers and functions of the Actuary shall be such as may be specified by the regulations.".

14(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:22)(cid:17)

(i) for the marginal heading, the following marginal heading shall be

substituted, namely:––

"Actuary report(cid:17)";

(ii) for sub-sections (1) and (2), the following sub-sections shall be

substituted, namely:—

"(1) In every financial year, every insurer shall cause an investigation to be made by an Actuary into the financial condition of the business carried on by it including (cid:87)(cid:75)(cid:72)(cid:3) valuation of its liabilities in respect thereto and shall cause a report of such Actuary to be made for such (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:68)(cid:81)(cid:81)(cid:72)(cid:85)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(1A) The Authority may, having regard to the circumstances of any particular insurer, allow the insurer to have the investigation made at a date not later than two years from the date (cid:82)(cid:81)(cid:3) which the (cid:83)(cid:85)(cid:72)(cid:89)(cid:76)(cid:82)(cid:88)(cid:86)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:76)(cid:74)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:71)(cid:72)(cid:17)(cid:3)

(2) The provisions of sub-section (1) regarding the making of a report shall apply to an investigation into the financial condition of the insurer made with a view to the distribution of profits or an investigation made for any such purpose as the Authority may determine.";

(iii) in sub-sections (3) and (4), for the word "abstract", the word

"report" shall be substituted;

(iv) sub-section (6(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

15(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)4 of the principal Act, the following sections shall be

substituted, namely:––

Substitution of new sections for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:17)

"14. (1) Every insurer, in respect of all business transacted by him, shall

maintain—

Record of policies and (cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:86)(cid:17)

(a) a complete record of policies which shall contain all details of the policy application, policy contract and other relevant and connected information including,––8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (i) in respect of every policy issued by the insurer to an individual, the name, date of birth, address and (where available) email address of the policyholder, Aadhaar number or Permanent Account Number or such other identification number issued by any Central Authority for the purpose of unique identification of the individual, the date when the policy was effected and a record of any transfer, assignment or nomination of which the insurer has notice and any other information which the Authority shall specify from time to time;

(ii) in respect of every policy issued by the insurer to any entity, the name, date of incorporation, address and email address, registration number or Permanent Account Number or such other identification number issued by any Central Authority for the purpose of unique identification of such entity, the date when the policy was effected and a record of any transfer, assignment or nomination of which the insurer has notice and any other information which the Authority shall specify from time to time;

(b) a record of claims, every claim made together with the date of the claim, the name and address of the claimant and the date on which the claim was discharged, or, in the case of a claim which is rejected, the date of rejection and the grounds thereof; and

(c) a record of policies and claims in accordance with clauses (a) and (b) may be maintained in such form, including electronic mode, as may be specified by the regulations(cid:17)

(2) Every insurer shall, in respect of all business transacted by him, endeavour to issue policies above a specified threshold in terms of sum assured and premium in electronic form, in such manner and form as may be specified by the regulations(cid:17)

(3) Every insurer shall on a concurrent basis, submit to the Authority or any entity regulated and authorised by the Authority, the record of policies as stated in clauses (a), (b) and (c) of sub-section (1) in the manner and the details as m(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

Processing of information of policyholders by insurers or other regulated entities of (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(cid:20)(cid:23)(cid:36)(cid:17)(cid:3)(cid:11)1) The Authority may direct the insurers or other regulated entities of the Authority to process the Know Your Customer (KYC) information of the policyholders and the information and documents processed during the solicitation or subsequently, shall be in such form and manner, as may be specified by the regulations for the purposes of this Act and any other law for (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(2) The processing of the Know Your Customer (KYC) information of the policyholder and the information and documents processed during the solicitation or subsequently by the insurers or other regulated entities of the Authority shall be deemed to be valid for the performance of their functions under this Act or any other law for th(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)

(3) The insurers or the other regulated entities of the Authority shall use the Know Your Customer (KYC) information of the policyholder and the information and documents processed during the solicitation or subsequently received in this section solely for the efficient discharge of its duties under (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9 Accuracy and security of information of (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:17) (cid:20)(cid:23)(cid:37)(cid:17)(cid:3)(cid:36)(cid:81)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:76)(cid:81)(cid:3)(cid:83)(cid:82)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3) or control of information of the policyholders, shall take such steps, as may be specified by the regulations, to ensure that the information of the policyholders maintained by such insurers or other regulated entities is accurate, complete and updated in all respects, secure and duly protected against any loss or (cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:86)(cid:72)(cid:15)(cid:3)(cid:82)(cid:85)(cid:3)(cid:88)(cid:81)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

Confidentiality of information of (cid:83)(cid:82)(cid:79)(cid:76)(cid:70)(cid:92)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:17) (cid:20)(cid:23)(cid:38)(cid:17)(cid:3)(cid:11)1) Subject to any other law for the time being in force, insurers and other regulated entities of the Authority shall ensure that the Know Your Customer (KYC) information of the policyholders and the information and documents processed during the solicitation or subsequently during all times are maintained with utmost confidentiality and would be comprehensively (cid:83)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:72)(cid:71)(cid:17)

(2) Subject to sub-section (1), the said information shall not be parted or

shared with any third party, except,—

(a) where disclosure is compulsory in law;

(b) where there is duty to the public to disclose; or

(c) where the disclosure is made with the express consent of the

customer.".

16(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:24)(cid:17)

Submission of (cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:86)(cid:17) "15. The audited accounts and statements referred to in section 11 or sub-section (5) of section 13 and the statement referred to in section 13 shall be furnished to the Authority in such form and manner as may be specified by the regulations within a period of six months from the end of the period to which they refer.".

17(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:20)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), in clause (d), the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:20)(cid:17) words, figures and letters "or section 28A or section 28B" shall be omitted.

18(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (2), the words, brackets Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:17) and figures "of sub-sections (1) and (2) of" shall be omitted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:17) 19. In section 26 of the principal Act, the words, brackets and letter "referred to, and, where the alteration affects the assured rates, advantages, terms and conditions offered in connection with life insurance policies the actuarial certificate referred to in clause (f) of the said sub-section shall accompany the particulars of the alteration" occurring at the end, shall be omitted.

20(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:26)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)cipal Act, the following section shall be

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:26)(cid:17)

Investment of (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:17) '27. (1) Every insurer shall, in order to meet its liabilities, invest and at all times keep invested assets of value not less than that of the liabilities in the following manner, namely:––

(a) in case of an insurer carrying on life insurance business––

(i) twenty-(cid:73)(cid:76)(cid:89)(cid:72)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)

securities;

(ii) a further sum equal to not less than twenty-(cid:73)(cid:76)(cid:89)(cid:72)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17) of the said sum in Government securities or other approved securities; and10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (iii) the balance, in any of such approved investments, with such limitations, conditions and restrictions as may be specified by the regulations;

(b) in the case of an insurer carrying on insurance business, other

than life insurance business––

(i(cid:12) (cid:87)(cid:90)(cid:72)(cid:81)(cid:87)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:68)(cid:76)(cid:71)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:42)(cid:82)(cid:89)(cid:72)(cid:85)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87)

securities;

(ii(cid:12) (cid:68)(cid:3)(cid:73)(cid:88)(cid:85)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:3)(cid:72)(cid:84)(cid:88)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)e said

sum in Government securities or other approved securities; and

(iii) the balance, in any of such approved investments, with such limitations, conditions and restrictions as may be specified by the regulations:

Provided that an insurer may, subject to such conditions as may be specified by the regulations, invest or keep invested any part of its controlled funds or assets otherwise than in approved (cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:76)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:71)(cid:82)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:72)(cid:72)(cid:81)(cid:3)(cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3) the assets referred to in this sub-s(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

(2) The investment of the whole or any part of the assets of the insurer

shall be subject to—

(a) the condition that the assets referred to in sub-section (1) shall

be held free of any encumbrance, charge, hypothecation or lien; and

(b) such limitations and conditions as may be specified by the

regulations:

(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:23)(cid:17) Provided that nothing contained in this sub-section shall apply to a repo or a reverse repo transaction or a Government securities lending transaction undertaken in terms of the Reserve Bank of India Act, 1934 (cid:82)(cid:85)(cid:3)(cid:71)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:17)

(3) Subject to such terms and conditions as may be specified by the regulations, an insurer may invest not more than five per (cid:70)(cid:72)(cid:81)(cid:87)(cid:17) of the assets referred to in sub-section (1), by value, in a company or other body corporate (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:76)(cid:86)(cid:3)(cid:82)(cid:90)(cid:81)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:82)(cid:79)(cid:79)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:80)(cid:82)(cid:87)(cid:72)(cid:85)(cid:86)(cid:17)(cid:3)(cid:3)

(4) Nothing contained in this section shall be deemed to affect in any way, the manner in which any money relating to the provident fund of any employee or to any security taken from any employee or other moneys of a like nature are required to be held by or under any Central Act or State Act for (cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:81)(cid:3)(cid:73)(cid:82)(cid:85)(cid:70)(cid:72)(cid:17)(cid:3)(cid:3)

(5) The assets being invested by an insurer incorporated or domiciled outside India, except to the extent of any part thereof which consists of foreign assets held outside India, shall be held in India and in the trust for the discharge of the liabilities and shall be vested in trustees resident in India and approved by the Authority, and the instrument of such trust shall be executed by the insurer, with the approval of the Authority, in such manner as may be specified (cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(6) The Authority may, either generally or in any particular case, direct

that any investment shall, subject to such conditions as may be imposed, be taken into account, in such manner as may be specified by the regulation(cid:86), in computing the assets referred to in sub-section (1), and where any direction has been issued under this sub-section, the copies thereof shall be laid before (cid:72)(cid:68)(cid:70)(cid:75)(cid:3)(cid:43)(cid:82)(cid:88)(cid:86)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:51)(cid:68)(cid:85)(cid:79)(cid:76)(cid:68)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:86)(cid:3)(cid:86)(cid:82)(cid:82)(cid:81)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:87)(cid:3)(cid:76)(cid:86)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:17)(cid:3)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11 (7) If, at any time, the Authority considers any one or more of the investments of an insurer to be unsuitable or undesirable, the Authority may, after giving the insurer an opportunity of being heard, direct it to realise the investment or investments, and the insurer shall comply with the direction within such time as may be specified by the regulation(cid:86)(cid:17)

(8) Without prejudice to anything contained in this section, the Authority may, in the interest of the policyholders, specify by the regulations, the time, manner and other conditions of investment of assets to be held by an insurer for the purposes of (cid:87)(cid:75)(cid:76)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:17)

(9) The Authority may give specific directions for the time, manner and other conditions subject to which the funds of policyholders shall be invested (cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(10) The Authority may, after taking into account the nature of business and to protect the interest of the policyholders, issue to an insurer the directions relating to the time, manner and other conditions of investment of assets to be held by it:

Provided that no direction under this sub-section shall be issued unless

(cid:87)(cid:75)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:72)(cid:71)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

Explanation(cid:17)—For the purposes of this section, the expressions—

(i) "assets" means all the assets of insurer at their carrying value but does not include any assets specifically held against any fund or portion thereof in respect of which the Authority is satisfied that such fund or portion thereof, as the case may be, is regulated by the law of any country outside India or miscellaneous expenditure or in respect of which the Authority is satisfied that it would not be in the interest of the insurer to apply the provisions of this section;

(ii) "controlled", in relation to a company or other body corporate, means the right to appoint majority of its directors or to control its management or policy decisions exercisable by the promoters acting individually or in concert, directly or indirectly, including by virtue of shareholding or management rights or shareholders agreements or voting agreements;

(iii) "controlled funds" mean,––

(a) in the case of any insurer carrying on life insurance

business––

(i) all its funds, if it carries on no other class of

insurance business;

(ii) all the funds in India appertaining to life insurance business if it carries on some other class of insurance business also:

Provided that the fund referred to in sub-clause (a) shall not include any fund or portion thereof in respect of which the Authority is satisfied that such fund or portion, as the case may be, is regulated by the law in force of any country outside India or it would not be in the interest of the insurer to apply the provisions of this section;

(b) in the case of any other insurer carrying on life insurance

business––

(i) all its funds in India, if it carries on no other class of

insurance business;

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

(ii) all the funds in India appertaining to life insurance business, if it carries on some other class of insurance business also, but does not include any fund or portion thereof in respect of which the Authority is satisfied that such fund or portion thereof, as the case may be, is regulated by the law in force of any country outside India or in respect of which the Authority is satisfied that it would not be in the interest of the insurer to apply the provisions of this section;

(iv) "liabilities" means the net liabilities of the insurer to the

holders of policies;

(v) "owned", in relation to a company, means the holding of more (cid:87)(cid:75)(cid:68)(cid:81)(cid:3) (cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3) (cid:83)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:87)(cid:86)(cid:3) (cid:83)(cid:68)(cid:76)(cid:71)-up share capital by the promoters, and includes a subsidiary company of such a company; and

(vi) "promoter" means a person—

(a) who has been named as such in a prospectus inviting offers from the public for the subscription or purchase of any securities of an insurer, or is identified as such by the insurer in its annual returns filed with the person having the duty of registering companies;

(b) who has control over the affairs of the insurer, directly or

indirectly whether as a shareholder, director or otherwise; or

(c) in accordance with whose advice, directions or instructions, the board of directors of the insurer is accustomed to act but shall not apply to a person who is acting merely in a professional capacity.'.

21(cid:17) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:21)(cid:26)(cid:36)(cid:15)(cid:3)(cid:21)(cid:26)(cid:37)(cid:15)(cid:3)(cid:21)(cid:26)(cid:38)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:21)(cid:26)(cid:39)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Omission of sections 27A, 27B, 27C and (cid:21)(cid:26)(cid:39)(cid:17)

22. In section 30 of the principal Act, the figures and letters "27A, 27B, 27C,

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:17)

27D", occurring at both the places, shall be omitted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:17)

23(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)principal Act, in sub-section (1), for the word, brackets and figure "sub-section (7)", the word, brackets and figure "sub-section (5)" shall (cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:20)(cid:36)(cid:17)

24(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:20)(cid:36)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), for the portion beginning with "no insurer shall after expiry of one year" and ending with "in respect of the general insurance business of the insurer:", the following shall be substituted, namely:—

"no insurer shall, after expiry of one year from the date of commencement of the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025, be directed or managed by a company or a firm or employ as manager or officer or in any capacity, any person whose remuneration or any part thereof is in the form of commission or bonus or a share in the valuation surplus:".

25(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:21)(cid:36)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:––

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:36)(cid:17)

"32A. (1) A Director or officer of an insurer shall not be a Director or officer of any other insurer carrying on the same class of insurance business (cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:76)(cid:81)(cid:74)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:81)(cid:3)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:17)

Prohibition of common officers and requirement as to whole-time (cid:82)(cid:73)(cid:73)(cid:76)(cid:70)(cid:72)(cid:85)(cid:86)(cid:17)

(2) The Authority may, for such period, to such extent and subject to such conditions as may be specified by the regulations, exempt from the operation of this section, two or more such entities, for the purpose of facilitating their (cid:68)(cid:80)(cid:68)(cid:79)(cid:74)(cid:68)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:81)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:17)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13 (3) The provisions of sub-section (1) shall not apply to a Director

nominated by the Central Government.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:37)(cid:17) 26(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:37)(cid:3)(cid:82)(cid:73)(cid:3)the principal Act, for the words "life insurance business and general insurance business", the words "insurance business" shall be (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

27. In section 32C of the principal Act, for the words "life insurance or general Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:21)(cid:38)(cid:17) insurance", the word "insurance" shall be substituted.

28(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (6), in clause (a), after the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:17) word "insurer", the words "or insurance intermediary" shall be inserted.

29(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:22)(cid:36)(cid:17) (i) for the words "at it or he", the words "as it" shall be substituted;

(ii) after the word "insurers", the words "or insurance intermediaries"

(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)

30(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), the following Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:23)(cid:17) sub-section shall be substituted, namely:—

"(1) Where the Authority is satisfied that it is necessary or expedient,—

(a) in the public interest;

(b) to prevent the affairs of an insurer or insurance intermediary being conducted in a manner detrimental to the interests of the policyholders or in a manner prejudicial to the interests of the insurer or insurance intermediary; or

(c) to secure the proper management of an insurer or insurance

intermediary,

it may issue such directions as it deems fit, to insurer or insurance intermediary generally or in particular, including directions of disgorgement and such insurer or insurance intermediary shall comply with such directions:

Provided that no such directions shall be issued to any insurer or insurance intermediary in particular unless such insurer or insurance (cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:80)(cid:72)(cid:71)(cid:76)(cid:68)(cid:85)(cid:92)(cid:3)(cid:75)(cid:68)(cid:86)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:74)(cid:76)(cid:89)(cid:72)(cid:81)(cid:3)(cid:68)(cid:81)(cid:3)(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

Explanation(cid:17)—For the removal of doubts, it is hereby clarified that the power to issue directions under this section shall include and always be deemed to have included the power to direct any person, who made profit or averted loss by indulging in any transaction or activity in contravention of the provisions of this Act and the Insurance Regulatory and Development Authority Act, 1999 and rules or regulations made thereunder, to disgorge an amount equivalent to the wrongful gain made or loss averted by such contravention.".

31(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:23)(cid:36)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (2), the following Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:23)(cid:36)(cid:17) sub-section shall be substituted, namely:—

"(2) Nothing contained in sections 196, 197 and 203 of the Companies (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

Act, 2013 shall apply to any matter in respect of which the approval of the Authority is to be obtained under sub-section (1).".

32(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:23)(cid:43)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1),—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:23)(cid:43)(cid:17) (i) in clause (a), for the word, brackets and figure "sub-section (2)", the

word, brackets and figure "sub-section (3)" shall be substituted;

(ii) in clause (b), for the word, brackets, figure and letter "sub-section (1A)",

the word, brackets and figure "sub-section (2)" shall be substituted;

(iii) for clause (c), the following clause shall be substituted, namely:––14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) "(c) a contravention of any provision of this Act or the Insurance Regulatory and Development Authority Act, 1999 has been committed or is likely to be committed by an insurer or insurance intermediary; or";

(iv) in clauses (f) and (g), after the word "insurer", occurring at both the

places, the words "or insurance intermediary" shall be inserted.

33(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:24)(cid:17)

(a) for sub-section (1), the following sub-section shall be substituted,

namely:––

"(1) Notwithstanding anything contained in any other law for the time being in force, no insurance business of an insurer or non-insurance business of any company, shall be transferred to or amalgamated with the insurance business of any other insurer except in accordance with a scheme prepared under this section and approved by the Authority, subject to the transferee insurer complying with the provisions of this Act at all times and any other conditions as may be specified by the regulations.";

(b) in sub-section (3),––

(i) in clause (b), for the words "insurance business of each of the insurers", the words "business of each of the entities" shall be substituted;

(ii) in clause (c), the word "life" shall be omitted;

(iii) in clause (e), after the words "was founded", the words "or any other document as may be required by the Authority" shall be inserted;

(iv) in the proviso,––

(A) for the word "insurer", the word "party" shall be

substituted;

(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:20)(cid:21)(cid:17)

(B) for the words and figures "or sections 7 and 8 of the Indian Life Assurance Companies Act, 1912", the words "or any other applicable law" shall be substituted;

(c) after sub-section (3), the following sub-section shall be inserted,

namely:––

"(4) Without prejudice to anything contained in sections 35, 36, 37, or 37A, the Authority may specify by regulations, the manner, procedure and other conditions for a scheme of arrangement or amalgamation or transfer of business for the purposes of this Act.".

34(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:17)

(a) for the words "two or more insurers", the words "two or more

entities" shall be substituted;

(b) in clause (c), in sub-clause (i), for the portion beginning with "insurance business of each of the insurer concerned" and ending with "Part-I of that Schedule", the words "business of each of the entities concerned in such amalgamation or transfer, prepared in accordance with the regulations" shall be (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

35(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:22)(cid:26)(cid:36)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (2), in the second

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:26)(cid:36)(cid:17) proviso, for the word "Controller", the word "Authority" shall be substituted.

36(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:19)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (2), the following

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:17)

sub-section shall be inserted, namely:—

"(2A) Without prejudice to anything contained in this section, the Authority may in the interest of the policyholders, specify by the regulations, the limits of any commission, remuneration or reward in any form payable to an insurance agent or an insurance intermediary, the manner of such payment, the manner of disclosures required and such other matters related to insurance agents or insurance intermediaries as may be necessary, for the purposes of this Act.".

No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15

37(cid:17) (cid:44)(cid:81)(cid:3) section 40B of the principal Act, in the marginal heading, the word Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:37)(cid:17) "life" shall be omitted.

38(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:38)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:80)(cid:68)(cid:85)(cid:74)(cid:76)(cid:81)(cid:68)(cid:79)(cid:3)(cid:75)(cid:72)(cid:68)(cid:71)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74) Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:19)(cid:38)(cid:17) marginal heading shall be substituted, namely:—

"Furnishing details of expenses of management by insurer.".

Amendment of

(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:20)(cid:17) 39(cid:17) In section 41 of the principal Act, in sub-section (1), in the proviso, for the words "a policy of life insurance taken out by himself on his own life", the words "a policy of any class of insurance business taken out by himself in relation to risks associated with his own life, health or property" shall be substituted.

(cid:23)(cid:19)(cid:17) In section 42D of the principal Act,—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:21)(cid:39)(cid:17) (cid:11)(cid:76)(cid:12) (cid:68)(cid:73)(cid:87)(cid:72)(cid:85) sub-section (2), (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

(cid:179)(cid:11)(cid:21)(cid:36)(cid:12)(cid:3) (cid:36)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:81)(cid:82)(cid:87)(cid:3) (cid:69)(cid:72)(cid:74)(cid:76)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:70)(cid:68)(cid:85)(cid:85)(cid:92)(cid:3) (cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:70)(cid:87)(cid:3) (cid:68)(cid:86)(cid:3) (cid:68)(cid:81)(cid:3) insurance intermediary, unless he or it obtains a certificate of registration for the same from the Authority.";

(cid:11)(cid:76)(cid:76)(cid:12) (cid:73)(cid:82)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:11)(cid:22)(cid:12)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:11)(cid:23)(cid:12)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)

(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:81)(cid:68)(cid:80)(cid:72)(cid:79)(cid:92)(cid:29)(cid:177)(cid:177)(cid:3)

"(3) Every application for registration as an insurance intermediary shall be in such form and manner and be accompanied by such (cid:71)(cid:82)(cid:70)(cid:88)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:72)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(4) No application for the renewal of a registration under this section shall be entertained, if the application does not reach the issuing authority before the registration ceases to remain in force:

Provided that the Authority may, if satisfied that undue hardship would be caused otherwise, accept any application on payment of late fee (cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:89)(cid:72)(cid:81)(cid:3)(cid:75)(cid:88)(cid:81)(cid:71)(cid:85)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:73)(cid:87)(cid:92)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

(4A) A registration made under this section shall remain in force subject to payment of such annual fee as may be specified by the regulations, until such registration is suspended or cancelled by the Authority, in accordance with such procedure as may be specified by it and the conditions referred to in sub-section (6).";

(iii) for sub-sections (6), (7) and (8), the following sub-sections shall be

substituted, namely:––

"(6) The Authority may suspend or cancel the registration of an

insurance intermediary, if such insurance intermediary—

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(i) contravenes any provision of this Act or the Insurance Regulatory and Development Authority Act, 1999 or the rules or regulations made thereunder or makes a default in complying with any direction issued or order made;

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)(cid:3)

(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:26)(cid:21)(cid:17)

(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:23)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)(cid:3)

(ii) makes a default in complying with, or acts in contravention of, any requirement of the Companies Act, 2013 or the General Insurance Business (Nationalisation) Act, 1972 or the Life Insurance Corporation Act, 1956 or the Foreign Exchange Management Act, 1999 or the Prevention of Money(cid:16)(cid:79)aundering Act, 2002;

(iii) is convicted for an offence under any law for the time

being in force;

16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

(iv) having its holding company or a joint venture partner having its principal place of business in a country outside India that has been debarred by law or practice of such country to carry on insurance intermediary business;

(v) fails to pay the annual fee required under

sub-section (4A);

(cid:22)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:19)(cid:21)(cid:17)

(vi) being a co-operative society set up under the respective State laws or, as the case may be, the Multi-State Co-operative Societies Act, 2002, contravenes the provisions of law as may be applicable to the insurance intermediary;

(vii) no longer meets the requirements or is disqualified as

per sub-section (5); or

(viii) makes any other default or contravention, as may be

(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(7) The manner of suspension or cancellation of registration of an insurance intermediary shall be such as may be specified by the (cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(8) The Authority may issue a duplicate certificate of registration to replace a registration certificate which was lost, destroyed or mutilated, or in any other case where the Authority is of opinion that the issu(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) of duplicate certificate is necessary, it may issue the same on payment of such fee as may be specified by the regulations.";

(iv) sub-section (9) sha(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

41(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)on 47 of the principal Act, in sub-section (1),—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:26)(cid:17)

(i) for the words "life insurance maturing", the words "insurance due"

shall be substituted;

(ii) for the words "title to the amount secured thereby or for any other adequate reason", the words "entitlement to receive the due payment" shall be (cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:37)(cid:17)

42(cid:17) In section 48B of the principal Act, in sub-section (1), for the words, brackets, letter and figures "sub-clause (b) of clause (9) of section 2", the words, brackets, letters and figures "clause (ba) of sub-section (1) of section 2C" shall be substituted(cid:17)

43(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1),—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:28)(cid:17)

(i) for the words and figures "business of life insurance or any other class or sub-class of insurance business to which section 13 applies", the words "insurance business" shall be substituted;

(ii) for the words "the fund of such other class", the words "the fund of

the other class" shall be substituted;

(iii) for the words and figures "abstract referred to in section 15", the

words and figures "report referred to in section 15" shall be substituted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:20)(cid:17)

44. In section 51 of the principal Act, for the words "not exceeding one rupee", the words "of one rupee per page, subject to a maximum fee of two hundred and fifty rupees" shall (cid:69)(cid:72)(cid:3)(cid:86)(cid:88)(cid:69)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:17)

45(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:21)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:21)(cid:36)(cid:17)

(i) for the marginal heading, the following marginal heading shall be

substituted, namely:––

"When Board of Directors and the like, superseded and Administrator for management of insurance business may be appointed.";

No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

(ii) for sub-section (1), the following sub-section shall be substituted,

namely:—

"(1) If at any time the Authority has reason to believe that an insurer carrying on insurance business is acting in a manner likely to be prejudicial to the interest of its policyholders, it may, for reasons to be recorded in writing and after giving the insurer an opportunity of being heard, by order in writing, supersede the Board of (cid:39)irectors or such other management or governing or executive committee of such insurer, and appoint an Administrator to manage the affairs of the insurer, under the direction and control of the Authority for such (cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:17)(cid:3)

(1A) The Authority may, for reasons to be recorded in writing,

extend the period referred to in sub-section (1) from time to time.".

46(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (3), for the word and Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:24)(cid:17) figures "section 643", the word and figures "section 468" shall be substituted.

47(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)-section (6), the following Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:20)(cid:36)(cid:17) sub-section shall be inserted, namely:––

"(7) Where the appeal filed before the National Company Law Appellate Tribunal under sub-section (1) is not disposed of within the said period of six months, the Appellate Tribunal shall record its reasons in writing therefor.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:17) 48. In section 64 of the principal Act, for the words "on or before the last day of January in every calendar year", the words "within such time as may be determined by the Authority" shall be substituted.

49(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:41)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)cipal Act,—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:41)(cid:17) (i) in sub-section (1),—

(a) in clause (a), for the word "four", the word "seven" shall be

substituted;

(b) in clause (b), for the words "an eminent person", the words

"two eminent persons" shall be substituted;

(c) after clause (c), the following clause shall be inserted,

namely:—

"(ca) two persons nominated by the Central Government;";

(ii) in sub-section (2),—

(a) in clause (a), for the word "four", the word "seven" shall be

substituted;

(b) for clauses (b) and (c), the following clauses shall be

substituted, namely:––

"(b) two eminent persons not connected with insurance

business(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)nominated by the Authority;

(c) three representatives from among insurance agents, insurance intermediaries and policyholders as may be nominated by the Authority;

(d) one representative each from self-help groups and insurance co-operative societies as may be nominated by the Authority; and

(e) two persons nominated by the Central Government:".

18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

50(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:23)(cid:42)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), for the word

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:42)(cid:17)

"Chairman", the word "Chairperson" shall be substituted.

51(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:23)(cid:43)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (2), for the words

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:43)(cid:17)

"General Council", the words "General Insurance Council" shall be substituted.

52(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:46)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:46)(cid:17)

(i) in sub-section (1), the words, brackets and figure "the proviso to

sub-section (2) of" shall be omitted;

(ii) in sub-section (4), the words, brackets and figures "sub-sections (1) and (2) of" shall be omitted; and the words, brackets and figures "or, as the case may be, of sub-section (2) of section 16" shall be omitted.

53(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)tion 64L of the principal Act,—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:47)(cid:17)

(i) in sub-section (1),—

(a) in clause (a), after the words "general insurance business", the words ", health insurance business and re-insurance business" shall be inserted;

(b) in clause (c), after the words "general insurance policies", the words ", health insurance policies and re-insurance policies" shall be inserted;

(ii) for sub-section (2), the following sub-section shall be substituted,

namely:—

"(2) For the purpose of enabling it to effectively discharge its functions, the Executive Committee of the General Insurance Council may collect such fees as may be laid down in the bye-laws made by the General Insurance Council from the insurers carrying on general insurance business or health insurance business or re-insurance business.".

54(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:48)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1), the words, brackets

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:48)(cid:17)

and figure "the proviso to sub-section (1) of" shall be omitted.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:53)(cid:17)

55(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:53)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (1), in clause (b), for the words "any prescribed fee", the words "fee, as laid down in the bye-laws made by the Life Insurance Council and General Insurance Council" shall be substituted.

56(cid:17) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:56)(cid:47)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Omission of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:56)(cid:47)(cid:36)(cid:17)

57(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:25)(cid:23)(cid:57)(cid:37)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)l Act, in sub-section (2), in the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:23)(cid:57)(cid:37)(cid:17)

Explanation,––

(i) after the word "post", the words "or by any online mode" shall be

inserted;

(ii) after the word "posted", the words "or the money is received in

insurer's bank account" shall be inserted.

58(cid:17) (cid:44)(cid:81)(cid:3)section 101A of the principal Act, in sub-section (1), after the words

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:20)(cid:36)(cid:17)

"Indian re-insurers", the words "a minimum of" shall be inserted.

59(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:21)(cid:17)

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17) "102. If any insurer or insurance intermediary, who is required under this Act or the Insurance Regulatory and Development Authority Act, 1999, or rules or regulations made thereunder fails to,—

(a) furnish any document, statement, account, return or report to

the Authority; or

(b) comply with the directions of the Authority; or

(c) maintain solvency margin; or

Penalty for default in complying with, or act in contravention of, this Act or Insurance Regulatory and Development Authority Act, (cid:20)(cid:28)(cid:28)(cid:28)(cid:17)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19 (d) comply with the directions on the insurance treaties,

he or it shall be liable to a penalty which shall be up to one lakh rupees for each day during which such failure continues subject to a maximum of ten (cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)

60(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:23)(cid:17) (i) in the marginal heading, the figures and letters ", 27A, 27B, 27D"

shall be omitted;

(ii) the words, figures and letters ", section 27A, section 27B,

section 27D" shall be omitted.

61(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:24)(cid:37)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72) Insertion of new (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:24)(cid:37)(cid:36)(cid:17) inserted, namely:—

Penalty for contravention of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:21)(cid:39)(cid:17) "105BA. (1) If any person who acts as an insurance intermediary without being registered under section 42D to act as such, he shall be liable to penalty which shall not be less than one lakh rupees, but may extend to ten lakh rupees and any person who appoints as an insurance intermediary or any person not registered to act as such or transacts any insurance business in India through any such person, shall be liable to penalty which shall not be (cid:79)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:81)(cid:3)(cid:87)(cid:72)(cid:81)(cid:3)(cid:79)(cid:68)(cid:78)(cid:75)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:88)(cid:87)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:81)(cid:72)(cid:3)(cid:70)(cid:85)(cid:82)(cid:85)(cid:72)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:17)(cid:3)

(2) Where the person contravening the provisions of sub-section (1) is a company or firm, then, without prejudice to any other proceedings which may be taken against the company or firm, every director, manager, secretary or other officer of the company and every partner of the firm, who is knowingly a party to such contravention shall be liable to(cid:3) penalty which shall not be less than one lakh rupees, but may extend to ten lakh rupees.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:24)(cid:38)(cid:17) 62(cid:17) In section 105C of the principal Act, in sub-section (1), for the words, brackets, figures and letters "sub-sections (8) and (9) of section 42D, section 52F and section 105B", the words, figures and letters "section 52F, section 105B and section 105BA" shall be substituted.

63(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:19)(cid:24)(cid:39)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)al Act, the following section shall be Insertion of new (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:24)(cid:40)(cid:17) inserted, namely:—

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

Factors to be taken into account before imposing (cid:83)(cid:72)(cid:81)(cid:68)(cid:79)(cid:87)(cid:92)(cid:17) "105E. (1) While determining the penalty to be imposed under the provisions of this Act or the Insurance Regulatory and Development Authority Act, 1999 or rules or regulations made thereunder, the Authority shall have regard to the following factors, namely:—

(a) the nature, gravity and duration of the default;

(b) the repetitive nature of the default;

(c) the disproportionate gain or unfair advantage, wherever

quantifiable, made as a result of the default;

(d) the loss caused to the policyholders as a result of the default;

(e) the action taken by the person to mitigate the effects and consequences of the default, and the timeliness and effectiveness of such action;

(f) the number of policyholders impacted by such default;

(cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

(g) whether the penalty to be imposed is proportionate, having regard to the need to secure observance of and deter breach of the provisions of this Act, the Insurance Regulatory and Development Authority Act, 1999 and rules and regulations thereunder; and20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (h) such other factors as may be deemed appropriate by the

Authority:

Provided that before imposing any penalty, the person shall be given an

(cid:82)(cid:83)(cid:83)(cid:82)(cid:85)(cid:87)(cid:88)(cid:81)(cid:76)(cid:87)(cid:92)(cid:3)(cid:82)(cid:73)(cid:3)(cid:69)(cid:72)(cid:76)(cid:81)(cid:74)(cid:3)(cid:75)(cid:72)(cid:68)(cid:85)(cid:71)(cid:17)

(2) A brief of such penal action shall be disclosed in the form of press

(cid:85)(cid:72)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:72)(cid:69)(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)(cid:68)(cid:3)(cid:83)(cid:72)(cid:85)(cid:76)(cid:82)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:76)(cid:85)(cid:87)(cid:92)(cid:3)(cid:71)(cid:68)(cid:92)(cid:86)(cid:17)

(3) The manner and procedure for imposing penalties may be such as

specified by the regulations.".

64(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:25)(cid:17)

(a) in sub-section (11), for the word and figures "section 237", the word

and figures "section 213" shall be substituted;

(b) sub-section (12(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

65(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:19)(cid:37)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3) (cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:76)(cid:74)(cid:88)(cid:85)(cid:72)(cid:86)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:19)(cid:37)(cid:17)

"under sub-section (1) of section 42" shall be omitted.

66(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:19)(cid:41)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:19)(cid:41)(cid:17)

Provisions applicable to State Governments, (cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:17)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) "110F. Notwithstanding any exemption granted under section 118, the provisions of sections 3, 3A, 33, 34, clause (a) of section 34E, 34F, 40C, 44A, 64UM, 64V, 64VA, 64VB, 64VC, 101A, 101C and 110D, shall also apply, so far as may be, to and in relation to the general insurance business carried on by a State Government or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013.".

67(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:23)(cid:17)

(i) in sub-section (2),––

(a) for clause (aaa), the following clause shall be substituted,

namely:––

"(aaa) the conditions and manner of foreign investment

under section 3AA;";

(b) clauses (d), (h), (i), (j) and (l) shall be omitted;

(ii) sub-section (4(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

68(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:23)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:23)(cid:36)(cid:17)

(a) for sub-section (1), the following sub-section shall be substituted,

namely:––

"(1) The Authority may, by notification, make regulations consistent with the provisions of this Act and the rules made thereunder, to carry out the purposes of this Act and while making the regulations shall ensure transparency by––

(a) publishing draft regulations along with such other details on its website for inviting public comments for a specified period prior to issuing such regulations;

(b) publishing a general statement of its response to the public comments not later than the date of notification of the regulations; and

(c) periodically reviewing such regulations:

No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

Provided that if the Authority is of the opinion that certain regulations are required to be made or existing regulations are to be amended urgently in the public interest or the subject matter of the regulation relates solely to the internal functioning of the Authority, it may dispense with the condition of publishing draft regulations and record the reasons for doing so:

Provided further that if the Authority considers to approve the regulations in a form substantially different from the proposed regulations other than changes made in consideration of comments received by it, it shall repeat the process mentioned in this sub-section.";

(b) in sub-section (2),––

(i) in clause (f), after the words "revenue account", the words "and

other financial statements" shall be inserted;

(ii) after clause (f), the following clause shall be inserted,

namely:—

"(fa) the eligibility criteria and other conditions for

an (cid:36)ctuary under section 12A;";

(iii) for clause (g), the following clause shall be substituted,

namely:—

"(g) the purpose for which and the manner in which the report of the (cid:36)ctuary to be submitted, and the form and manner in which the statement shall be appended, under section 13;";

(iv) after clause (gb), the following clause shall be inserted,

namely:––

"(gc) the form, manner and period for submission of returns

to the Authority under section 15;";

(v) for clause (i), the following clause shall be substituted,

namely:—

"(i) the investment of assets by an insurer in a time, manner,

limitations, conditions and restrictions under section 27;";

(vi) for clause (ja), the following clause shall be substituted,

namely:––

"(ja) the form in which balance-sheets in respect of the insurance business of each of the insurers concerned and the manner in which actuarial reports and abstracts in respect of the insurance business are to be prepared under clauses (b) and (c) of sub-section (3) of section 35, and the manner, procedure and other conditions for a scheme of arrangement or amalgamation or transfer of business under sub-section (4) of section 35;";

(vii) for clause (q), the following clauses shall be substituted,

namely:—

"(q) the form, manner of making application for registration, the documents to be accompanied and the fee payable under sub-section (3) of section 42D;

22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

(qa) any other default subject to which the registration may be suspended or cancelled under clause (viii) of sub-section (6) of section 42D;";

(viii) for clause (r), the following clause shall be substituted,

namely:—

"(r) the annual fee in relation to registration under sub-section (4A) of section 42D and the procedure for suspension or cancellation of registration under the said sub-section;";

(ix) for clause (v), the following clause shall be substituted,

namely:––

"(v) the fee for issu(cid:68)(cid:81)(cid:70)(cid:72) of duplicate certificate of(cid:3)

registration under sub-section (8) of section 42D;";

(x) after clause (vb), the following clause shall be(cid:3) (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:15)

namely:––

"(vba) the period, extent and conditions under which certain insurers may be exempted by the Authority under sub-section (3) of section 48B;";

(xi) after clause (zba), the following clause shall be inserted,

namely:—

"(zbb) the fee for inspection of the documents filed by an insurer with the Authority and obtaining a copy of said document or part thereof under section 119;";

(xii) after clause (zc), the following clauses shall be inserted,

namely:––

"(zca) the manner and conditions of making subsidiary

instructions under section 114B;

(zcb) the manner of the constitution of Consultative

Committees under section 114C;".

69(cid:17) After section 114A, the following sections shall be inserted, namely:––

Insertion of new sections 114B (cid:68)(cid:81)(cid:71)(cid:3)(cid:20)(cid:20)(cid:23)(cid:38)(cid:17)

Subsidiary (cid:76)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

"114B. (1) The Chairperson or one or more whole-time Members of the Authority or both may issue subsidiary instructions in such manner and subject to such conditions as may be specified by (cid:87)(cid:75)(cid:72)(cid:3) regulations for the following purposes, namely:––

(a) clarifying the ambiguity of any regulation, if any; and

(b) laying down any procedural requirement ancillary to any

regulation:

Provided that before making such instructions, the concerned

Consultative Committee constituted under section 114C shall be consulted:

Provided further that where subsidiary instructions are required to be made urgently, it may do so, without consulting the Consultative Committee (cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:82)(cid:73)(cid:17)

(2) Any contravention of the subsidiary instructions shall amount to

(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:89)(cid:72)(cid:81)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:76)(cid:87)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:72)(cid:86)(cid:3)(cid:87)(cid:82)(cid:17)

(cid:20)(cid:20)(cid:23)(cid:38)(cid:17)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:86)(cid:88)(cid:79)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)

Consultative (cid:38)(cid:82)(cid:80)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:72)(cid:17)

manner as may be specified by regulations, to advise it on––

(a) matters relating to the making of subsidiary instructions under

section 114B; andNo. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23 (b) any other issue as may be determined by it:

Provided that the advice of the Consultative Committee shall not be

binding on the Authority.".

70(cid:17) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:24)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Omission of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:24)(cid:17)

71(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) section shall be

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:17)

Power to exempt from certain (cid:85)(cid:72)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:17) "116. (1) The Central Government may, by order published in the Official Gazette and for the reasons to be recorded in writing, exempt any insurer constituted, incorporated or domiciled in any country outside India from any of the provisions of this Act which may be specified in the order either absolutely or subject to such conditions or modifications as may be (cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:85)(cid:71)(cid:72)(cid:85)(cid:17)

(2) The order published under sub-section (1) shall be laid, as soon as

after it is made, before each House of Parliament.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:36)(cid:17) 72(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:25)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:82)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:15)(cid:3)(cid:69)(cid:85)(cid:68)(cid:70)(cid:78)(cid:72)(cid:87)(cid:86) and figure "sub-section (1) of", the words, figures and letters "or section 28A or section 28B" and the words, brackets and figure "sub-section (2) of" shall be (cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

73(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:26)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:26)(cid:17)

(cid:54)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:17)

(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17)

"117. Save as otherwise provided, nothing in this Act shall affect the liability of an insurer being a company to comply with the provisions of the Companies Act, 2013.".

74(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:27)(cid:17)

(i) in clause (c), for the word and figures "section 617", the words,

brackets and figures "clause (45) of section 2" shall be substituted;

(ii) in clause (d),—

(cid:20)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:21)(cid:21)(cid:17)

(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:25)(cid:20)(cid:17)

(a) in sub-clause (i), for the words, brackets, letters and figures "clause (a) of section 58N of the Indian Income Tax Act, 1922", the words, brackets and figures "sub-section (6) of section (2) of the Income-tax Act, 1961" shall be substituted;

(b) in sub-clause (ii), for the words "dependents; or", the word

"dependent;" shall be substituted;

(c) sub-clause (iii(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

75(cid:17) (cid:41)(cid:82)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:20)(cid:28)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3) (cid:69)(cid:72)

substituted, namely:—

Substitution of new section for (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:20)(cid:28)(cid:17)

"119. Any person may, on payment of such fees as may be specified by

the regulations,—

(i) inspect the documents filed by an insurer with the Authority

Inspection and supply of copies of documents related to (cid:85)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)

under sub-section (2) of section 3; and

(ii) obtain a copy of any such document or part thereof.".

76(cid:17) (cid:54)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:19)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:76)(cid:81)(cid:70)(cid:76)(cid:83)(cid:68)(cid:79)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79) (cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Omission of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:21)(cid:19)(cid:17)24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

CHAPTER III

AMENDMENTS TO THE LIFE INSURANCE CORPORATION ACT, 1956

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) 77(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:47)(cid:76)(cid:73)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:3)(cid:11)(cid:75)(cid:72)(cid:85)(cid:72)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:76)(cid:86)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:17)

Chapter referred to as the Insurance Corporation Act),––

(i) in clause (3), sub-clause (iii) shall be omitted;

(ii) in clause (6), the words and figures "and a provident society as

defined in section 65 of the Insurance Act" shall be omitted.

78(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (2), for the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:25)(cid:36)(cid:17)

(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17) (cid:20)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:22)(cid:17) words and figures "Companies Act, 1956", the words and figures "Companies Act, 2013" shall be substituted.

79(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (2), the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:27)(cid:17)

following sub-section shall be substituted, namely:––

"(2) The Corporation shall establish zonal offices at Mumbai, Kolkata, Delhi, Kanpur and Chennai, and may establish such other zonal offices as it thinks fit.".

80(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:21)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (3), the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:21)(cid:17)

words "in the prescribed manner" shall be omi(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

81(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)-section (2), the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:23)(cid:17)

following sub-section shall be inserted, namely:––

"(3) Where a branch or office of the Corporation is situated in a country outside India, the funds of such branch or office shall be maintained in accordance with the laws of that country.".

82(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:69)-section (3), the

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:27)(cid:17)

following sub-section shall be inserted, namely:––

"(4) Where a branch or office of the Corporation is situated in a country outside India, the surplus in such branch or office shall be utilised in accordance with the laws of such country.".

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:22)(cid:19)(cid:36)(cid:17)

(cid:22)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:24)(cid:25)(cid:17)(cid:3) 83(cid:17) (cid:44)(cid:81)(cid:3) section 30A of the Insurance Corporation Act, after the words and figures "Insurance Act, 1938", the words and figures ", as applicable to the Corporation by virtue of section 43 of the Life Insurance Corporation Act, 1956" (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)(cid:3)

84(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:22)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:22)(cid:17)

(a) in sub-section (1), the figures and letter "47A" shall be omitted and for the figures, letter and word "110C, 119, 121, 122 and 123", the figures, letter and word "110C and 119" shall be substituted;

(b) in sub-section (2),––

(i) the figures and letters "28A", "40A" and "44" shall be omitted;

(ii) after the figures and letter "40B", the figures "42" shall be

inserted; and

(iii) for the figures and word "107 to", the figures and word

"108(cid:3)to" shall be substituted;

(c) sub-section (2A) shall be omitted;

(d) in sub-section (3), after the words "the Insurance Act", the words

"and the rules and regulations made thereunder" shall be inserted.

85(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:70)(cid:79)(cid:68)(cid:88)(cid:86)(cid:72)(cid:3)(cid:11)b(cid:12)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:23)(cid:17)

86(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:23)(cid:27)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)-section (2),

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:27)(cid:17)

clause (h) (cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:82)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:17)No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25

CHAPTER IV

AMENDMENTS TO THE INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY ACT, 1999

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:17) (cid:23)(cid:20)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:28)(cid:28)(cid:17)

87(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:3) (cid:82)(cid:73)(cid:3) the Insurance Regulatory and Development Authority Act, 1999 (hereafter in this Chapter referred to as the Insurance Authority Act), in sub-section (1), for clause (f), the following clause shall be substituted, namely:—

'(f) "insurance intermediary" shall have the same meaning as assigned

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)(cid:3)

to it in clause (10B) of section 2 of the Insurance Act, 1938;'.

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:17) 88(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:79)(cid:82)(cid:81)(cid:74)(cid:3)(cid:79)(cid:76)(cid:81)(cid:72)(cid:15)(cid:3)(cid:68)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86) "accountancy, administration", the words ", information technology" shall be (cid:76)(cid:81)(cid:86)(cid:72)(cid:85)(cid:87)(cid:72)(cid:71)(cid:17)

89(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:24)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:24)(cid:17) following sub-section shall be substituted, namely:––

"(1) The term of office of the Chairperson and other whole-time members shall be five years from the date on which they enter upon their office or till they attain the age of sixty-five years, whichever is earlier, and shall be eligible for reappointment.".

90(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)-section (2),––

Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:17)

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

(i) in clause (i), the words, figures and letter "not so controlled and regulated by the Tariff Advisory Committee under section 64U of the Insurance Act, 1938" shall be omitted;

(ii) for clause (n), the following clause shall be substituted, namely:––

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

"(n) imposing such penalty as specified in section 102 of the Insurance Act, 1938 and for any violation of the provisions of this Act or rules or regulations made thereunder;".

91(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:20)(cid:23)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)

shall be inserted, namely:––

"14A. The Authority may, for the purpose of efficient discharge of its

functions and to regulate and develop the insurance business—

Insertion of new sections 14A (cid:87)(cid:82)(cid:3)(cid:20)(cid:23)(cid:40)(cid:17) Power of Authority to collect policy (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3) (a) collect in such manner as it may think fit, information relating

to policies and claims from any insurer or other regulated entities; and

(b) furnish such information to any insurer or other regulated

(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:86)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:38)(cid:17)

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

Power to call for returns containing policy (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17) (cid:20)(cid:23)(cid:37)(cid:17)(cid:3) (cid:11)1) For the purpose of enabling the Authority to discharge its functions under this Act and the Insurance Act, 1938, it may at any time direct any insurer or other regulated entities to submit statements relating to policies and policyholder related information in such form and within such time as may (cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)(cid:3)

(2) Notwithstanding anything to the contrary contained in any law for the time being in force or in any instrument regulating the constitution thereof or in any agreement executed by it, relating to the secrecy of its dealings with its constituents, an insurer or other regulated entities shall comply with any direction issued under sub-section (1(cid:12)(cid:17)(cid:3)

(cid:20)(cid:23)(cid:38)(cid:17)(cid:3)(cid:11)1) The insurer may, in connection with any insurance policy issued or proposed to be issued by it, to any person, make an application to the Authority in such form as the Authority (cid:80)(cid:68)(cid:92)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:92)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

Procedure for furnishing policyholder and policy related information to insurer or other regulated (cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:17)26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41 (2) The Authority shall process the application made under sub-section (1) within such period as may be specified by the regulations only after the insurer confirms to the Authority that the person has consented to provide access of his policy related information in accordance with the existing law and regulations framed in this regard including the preservation (cid:82)(cid:73)(cid:3)(cid:72)(cid:89)(cid:76)(cid:71)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)

(3) On receipt of an application under sub-section (1), the Authority shall, as soon as may be, furnish the applicant with such policy related information as specified in the application, as may be in its possession:

Provided that (cid:87)(cid:75)(cid:72)(cid:3)information so furnished shall not disclose the names of the insurer or other regulated entities that has submitted such information (cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:17)

(4) The Authority may in respect of each application levy such fees, as

it may deem fit for f(cid:88)(cid:85)(cid:81)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:17)(cid:3)

Disclosure of information (cid:83)(cid:85)(cid:82)(cid:75)(cid:76)(cid:69)(cid:76)(cid:87)(cid:72)(cid:71)(cid:17)

(cid:20)(cid:23)(cid:39)(cid:17) (1) Any information contained in any statement submitted by an insurer or other regulated entities under section 14B or furnished by the Authority to any insurer or other regulated entities under section 14C, shall be treated as confidential and shall not, except for the specified intended (cid:83)(cid:88)(cid:85)(cid:83)(cid:82)(cid:86)(cid:72)(cid:86)(cid:15)(cid:3)(cid:69)(cid:72)(cid:3)(cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:72)(cid:71)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:90)(cid:76)(cid:86)(cid:72)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:71)(cid:17)(cid:3)

(2) Nothing in this section shall apply to––

(a) the disclosure by any insurer or other regulated entities, with the previous permission of the Authority, of any information furnished to the Authority under section 14B or 14C;

(b) the publication by the Authority, if it considers necessary in the public interest so to do, of any information collected by it under section 14B or 14C, in such consolidated form as it may think fit without disclosing the name of any insurer or other regulated entities or the policyholder;

(c) the disclosure or publication by the Authority or the insurer or other regulated entities of any policy related information to any other insurance company, intermediary or regulated entity as permitted by the (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:87)(cid:82)(cid:3)(cid:69)(cid:72)(cid:3)(cid:76)(cid:86)(cid:86)(cid:88)(cid:72)(cid:71)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:17)(cid:3)

(3) Notwithstanding anything contained in any law for the time being in force, no court, tribunal or other authority shall compel the Authority or any insurer or other regulated entities to produce or to give inspection of any statement submitted by that insurer or other regulated entities under section 14B or 14C or to disclose any policy related information furnished by (cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)(cid:82)(cid:85)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:72)(cid:81)(cid:87)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:23)(cid:38)(cid:17)

Power to (cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:72)(cid:17)

(cid:20)(cid:23)(cid:40)(cid:17)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:80)(cid:68)(cid:92)(cid:15)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:72)(cid:73)(cid:73)(cid:76)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:76)(cid:86)(cid:70)(cid:75)(cid:68)(cid:85)(cid:74)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:73)(cid:88)(cid:81)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) sections 14A to 14D, by a general or special order in writing, authorise any entity regulated by it or any other statutory body having similar objectives to perform such functions as specified in the said order.".

92(cid:17) (cid:44)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)—

Amendment of section 16(cid:17)

(a) in sub-section (2),––

(i) in clause (b), after the words "for the purposes of this Act", the

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17) words and figures "and the Insurance Act, 1938" shall be inserted;

(ii) after clause (b), the following clause shall be inserted,

namely:––

"(c) the capital expenditure, as per annual capital expenditure

plan approved by the Authority.";

No. 11-41] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27

(b) after sub-section (2), the following sub-sections shall be inserted,

namely:––

'(3) The Authority shall constitute a Reserve Fund and twenty-five (cid:83)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:81)(cid:81)(cid:88)(cid:68)(cid:79)(cid:3)(cid:86)(cid:88)(cid:85)(cid:83)(cid:79)(cid:88)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:70)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:72)(cid:71)(cid:3) to such Reserve Fund and such fund shall not exceed the total of annual (cid:72)(cid:91)(cid:83)(cid:72)(cid:81)(cid:71)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:83)(cid:85)(cid:72)(cid:70)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:85)(cid:72)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:92)(cid:72)(cid:68)(cid:85)(cid:86)(cid:17)

(4) After incurring all the expenses referred to in sub-section (2) and transfer to Reserve Fund as specified in sub-section (3), the surplus (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:69)(cid:72)(cid:3)(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:81)(cid:86)(cid:82)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:71)(cid:76)(cid:68)(cid:17)

Explanation(cid:17)––For the purposes of this section, the expression "Reserve Fund" means a fund to hold the surplus of the Fund, in the form and manner specified in sub-section (3) of section 16.'.

93(cid:17) (cid:36)(cid:73)(cid:87)(cid:72)(cid:85)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3)(cid:36)(cid:70)(cid:87)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79) Insertion of new (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:25)(cid:36)(cid:17) be inserted, namely:––

"16A. (1) The Authority shall (cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72) a fund to be called

the Policyholders' Education and Protection Fund.

Constitution of Policyholders' Education and (cid:51)(cid:85)(cid:82)(cid:87)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:41)(cid:88)(cid:81)(cid:71)(cid:17) (2) There shall be credited to the Policyholders' Education and

Protection Fund the following amounts, namely:—

(a) any grants and donations given to the Policyholders' Education and Protection Fund by the Central Government, State Governments, the Authority, companies or any other institutions for the purposes of the Policyholders' Education and Protection Fund;

(cid:23)(cid:3)(cid:82)(cid:73)(cid:3)(cid:20)(cid:28)(cid:22)(cid:27)(cid:17)

(b) the sums realised by way of penalties by the Authority under this Act or the Insurance Act, 1938 or rules and regulations thereunder; and

(c(cid:12) (cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)(cid:86)(cid:88)(cid:80)(cid:86)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:73)(cid:76)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:17)

(3) The Policyholders' Education and Protection Fund shall be administered and utilised by the Authority for education of policyholders and protection of the interests of policyholders in the manner and for such other purposes as may(cid:3)be specified by the regulations.".

94(cid:17) In section 23 of the Insurance Authority Act, for sub-section (1), the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:22)(cid:17) following sub-section shall be substituted, namely:—

"(1) The Authority may, for the efficient discharge of its functions under this Act, by a general or special order in writing by notification, delegate to the Chairperson or any other member or any officer of the Authority, subject to such conditions or restrictions, if any, as may be specified in the order, such of its powers and functions under this Act, except the power to make regulations and the power to register an insurer, as it may deem necessary or expedient.".

95(cid:17) (cid:44)(cid:81)(cid:3) (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:21)(cid:25)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:44)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:36)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:87)(cid:92)(cid:3) (cid:36)(cid:70)(cid:87)(cid:15)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)-section (1), the Amendment of (cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:21)(cid:25)(cid:17) following sub-section shall be substituted, namely:—

"(1) The Authority may, in consultation with the Insurance Advisory Committee, by notification make regulations consistent with the provisions of this Act and the rules made thereunder, to carry out the purposes of this Act and while making the regulations shall ensure transparency by––

(a) publishing draft regulations along with such other details as may be specified on its website and inviting public comments for a specified period prior to issuing such regulations;

28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-41

(b) publishing a general statement of its response to the public comments, not later than the date of notification of the regulations; and

(c) periodically reviewing such regulations:

Provided that if the Authority is of the opinion that certain regulations are required to be made or existing regulations to be amended urgently in the public interest or the subject matter of the regulation relates solely to the internal functioning of the Authority, it may dispense with the condition of (cid:83)(cid:88)(cid:69)(cid:79)(cid:76)(cid:86)(cid:75)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:85)(cid:68)(cid:73)(cid:87)(cid:3)(cid:85)(cid:72)(cid:74)(cid:88)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)and record the reason for doing so:

Provided further that if the Authority decides to approve regulations in a form substantially different from the proposed regulations other than changes made in consideration of comments received by it, it shall repeat the process mentioned in this sub-section.".

Sd/-

(cid:39)(cid:53)(cid:17)(cid:3)(cid:53)(cid:36)(cid:45)(cid:44)(cid:57)(cid:3)(cid:3)(cid:48)(cid:36)(cid:49)(cid:44)(cid:15) Secretary to the Govt. of India.


  1. [Comment to Article 2.2: It has always been the case that Use or Attempted Use of a Prohibited Substance or Prohibited Method may be established by any reliable means. As noted in the Comment to Article 3.2, unlike the proof required to establish an anti-doping rule violation under Article 2.1, Use or Attempted Use may also be established by other reliable means such as admissions by the Athlete, ↩
Cite this issue. Jammu and Kashmir Gazette, Government of Jammu and Kashmir, 20 August 2026. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.jammuandkashmir.2026-08-20.21/. Archive identifier in.gazette.jammuandkashmir.2026-08-20.21.