REGD NO. JK––33

THE

JAMMU AND KASHMIR OFFICIAL GAZETTE

Vol. 139]

Srinagar, Thu., the 3rd Sept., 2026/12th Bhad., 1948.

[ No. 23

CONTENTS

English

Pages

Vernacular

pages

PART I-A–

Appointments,

promotions,

transfers

and

leave of absence sanctioned by the Governor,

Government and the Ministers ....

PART I-B–

Notifications,

Communiques

and

General

Orders by the Government and the Ministers ....

PART II-A– Appointments,

promotions,

transfers

and

leave of absence sanctioned by Heads of

Departments ....

PART II- B– Notifications, Notices and Orders by Heads

Departments,

Provincial

Heads,

Magistrates and other officers competent to

issue public notices under any law or rule ....

PART II-C–

Notifications, Notices and Orders by Election

Commission of India, Chief Electoral Officer,

Jammu and Kashmir and other Officers of the

Department,

Election

Petitions

and

Judgements of Election Tribunal ....

PART III–

Laws,

Regulations

and

Rules

passed

thereunder ....

PART IV–

Reprints from the Government of India Gazette

or Gazettes of others Governments....

PART V–

Information and Statistics ....

(a) Rates and prices in the State....

(b) Rates and wages ....

(d) Whether Observations ....

(e) Vital Statistics ....

SUPPLEMENT-A– Trade

Monthly Imports and Exports from the

State ....

SUPPLEMENT-B– Police ....

SUPPLEMENT-C– Advertisements

....

238-242

5717-6004

81-84

Printed at the Government Press, Srinagar.

5718 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

Whereas, Collector Land Acquisition (SDM) Chhatroo, vide

Notification No. SDM/C/LA/2025-26/151-58 dated 15.07.2025, issued

preliminary notification under Section 11(1) of the Right to Fair

Compensation and Transparency in Land Acquisition, Rehabilitation and

Resettlement Act, 2013, for calling objections, if any, from the land

interested persons(s) in respect of land measuring 37 Kanals 13 ½

Marlas situated at village Dhar Tehsil Mughalmaidan, District Kishtwar,

which is under acquisition within stipulated time period of sixty (60)

days from the date publication of the notification, personally or through

the authorized agent ; and

Whereas, copy of the Preliminary Notification were duly forwarded

to the concerned authorities and were published for wide publicity

through the Tehsildar Mughalmaidan and in the newspapers as required

under law, inviting objections from all persons interested within the

prescribed period ; and

Whereas, in pursuance of Section 15 of the Act, objections received

from the persons interested were duly considered after affording them

reasonable opportunity of being heard and the enquiry contemplated

under Section 15(2) of the Act was conducted by the Tehsildar,

Mughalmaidan, who submitted his report vide No. TM/Gen/2025-26/509

dated 11.12.2025, which was examined by the Collector Land

Acquisition, (SDM) Chhatroo and forwarded to the District Collector

(Appropriate Government) vide No. SDM/C/LA/2026-27/89 dated

30.06.2026 ; and

Whereas, as per notification issued by the Government of J&K

Revenue Department vide S.O. 17 dated 14.01.2022, the Deputy

Commissioner (District Collector) has been designated to be the

Appropriate Government within their respective jurisdiction for

acquiring land under Right to Fair Compensation and Transparency in

Land Acquisition, Rehabilitation and Resettlement Act, 2013, public

purpose for an area not exceeding 400 Kanals (50 acre) ; and

Whereas, as per section 19(1) of Right to Fair Compensation and

Transparency in Land Acquisition Rehabilitation and Resettlement

Act, 2013 the Appropriate Government (District Collector) is satisfied

that the land is required for construction of link road Km 2nd Loidhar

Phase-III ; and

Now Therefore, in exercise of the powers conferred by

Section 19(1) of the Right to Fair Compensation and Transparency in

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5719

Land Acquisition, Rehabilitation and Resettlement Act, 2013, read

with S.O. 17 dated 14.01.2022 issued by the Revenue Department,

Jammu and Kashmir, I, Pankaj Kumar Sharma, (JKAS), Deputy

Commissioner/District Collector, Kishtwar, being the Appropriate

Government for the purposes of this acquisition, hereby declare that the

land specified in Schedule-I appended hereto, measuring 37 Kanals 13 ½

Marlas situated in the revenue Village Dhar Tehsil Mughalmaidan

District Kishtwar, is required for the aforesaid public purpose and shall

be acquired in accordance with the provisions of the Right to Fair

Compensation and Transparency in Land Acquisition, Rehabilitation and

Resettlement Act, 2013.

It is further declared that :—

The land specified in Schedule-I shall be acquired for the

aforesaid public purpose.

II. The Collector Land Acquisition, (SDM) Chhatroo shall

ensure publication of this Declaration in accordance with

Section 19(4) of the Act and the Rules framed thereunder.

III. The

Collector

Land

Acquisition,

(SDM)

Chhatroo

shall thereafter proceed under Sections 21 to 30 of the Act

for

issuance

public

notice,

determination

compensation, passing of award, payment of compensation,

implementation of Rehabilitation and Resettlement benefits,

wherever applicable, and completion of all consequential

statutory proceedings in accordance with law.

Schedule-I : Details of Land under Acquisition

No.

Tehsil

Village

Khasra No.

Quantum of

Land

Involved

Kanal Marla

Mughalmaidan

Dhar

434 min

3 ¾

do-

414 min

3 ¼

do-

416 min

do-

955/450/1

9 ¼

do-

1102/943/451

do-

1101/943/451

do-

1103/943/451

17 ¼

5720 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

do-

305

do-

1060/692

17 ¾

10.

do-

304

11.

do-

314

18 ½

12.

do-

318

13.

do-

317

13 ¼

14.

do-

316

15.

do-

301

16.

do-

1046/303 min

17.

do-

1046/303 min

18.

do-

280

6 ½

19.

do-

281

20.

do-

261

21.

do-

260

15 ½

22.

do-

259

5 ¾

23.

do-

251

9 ¼

24.

do-

246

3 ¼

25.

do-

252

26.

do-

1080/1045

27.

do-

257

28.

do-

289 min

4 ½

29.

do-

289 min

15 ½

30.

do-

241 min

3 ½

31.

do-

241 min

32.

do-

293

9 ¼

33.

do-

1064/1039/238

Grand Total 37

13 ½

Further, the Collector Land Acquisition (SDM) Chhatroo, shall be

personally responsible for identification and proper title verification of

all types of land/structures/trees involved in the case and apportionment

of compensation amongst all the landowners/rightful claimants in

accordance with the relevant laws/ rules in force while making the

Award.

Sd/-

PANKAJ KUMAR SHARMA, JKAS,

(Deputy Commissioner),

District Collector,

Kishtwar.

———

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5721

IN THE COURT OF ADDISIONAL SPECIAL MOBILE

MAGISTRATE PANTHA CHOWK, SRINAGAR

In the case of

UT of J&K through Police Station Pantha Chowk, Srinagar.

...Complainant

Versus

Showkat Ahmad Bhat

S/o Abdul Ahad Bhat

R/o Verish Ganderbal

...Accused Person

In the matter of :— Criminal Challan FIR No. 05/2017 Offence U/s 379,

RPC of P/S Pantha Chowk Srinagar.

—————————————————————————————

CORAM : Ms. Mainaaz Qadir U.I.D.NO. : JK00274

—————————————————————————————

Proclamation requiring the appearance of accused person namely

Showkat Ahmad Bhat S/o Abdul Ahad Bhat R/o Verish Ganderbal

1. Whereas the challan titled above has been presented on

04-03-2017 and the same. is pending for disposal before this court and

that the accused person in the said case namely Showkat Ahmad Bhat

S/o Abdul Ahad Bhat R/o Verish Ganderbal has alleged to have

committed offence punishable U/S 379, RPC.

2. And whereas it has been shown to my satisfaction that the

accused person in above-said challan is concealing himself and cannot be

found in routine process, proceeding U/S 512 already initiated against

the said accused person.

3. As such proclamation warrant is hereby made and the police is

directed that the said accused be arrested wherever he is located and

produce him before this Court.

4. The said proclamation is hereby made on national newspaper this

on 4^th of August 2026 and the accused person above-said is required to

appear before this court on 12-10-2026.

Sd/-

Additional Special Mobile Magistrate,

Pantha Chowk, Srinagar.

———

5722 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

IN THE COURT OF SPECIAL MOBILE MAGISTRATE PT&E

AT SRINAGAR

CNR No.

: JKSG03-066600-2022

File No.

: 73/2023

Date of Institution : 30.12.2022

Date of Order

: 17.07.2026

In the case of

: UT of Jammu and Kashmir Through Women's

Police Station Rambagh, Srinagar FIR No.

27/2019 under Sections 498-A, 406, 506, 201 of

IPC

...Prosecution

Versus

Fayaz Ahmad Wadera & Others

...Accused

CORAM

: MASSARAT JABEEN

UID : JK 00244

General Warrant of Arrest

To,

IGP, Kashmir

Whereas, the above titled charge-sheet is pending before this Court

and it is alleged that the accused have committed offences punishable

under Sections 498-A, 406, 506, 201 of IPC and the file is listed on

26.09.2026.

And Whereas, the above mentioned accused no.1 namely Fayaz

Ahmad Wadera S/o Mohammad Aslam Wadera R/o Ishbar Nishat has

been shown to be absconding and the Court is satisfied that the accused

has absconded (or is concealing to avoid the service of the warrants) and

the charge-sheet has been presented in absence of the accused in terms of

Section 512 CrPC.

Now Therefore, you are hereby directed to arrest the accused

Fayaz Ahmad Wadera S/o Mohammad Aslam Wadera R/o Ishbar Nishat

and produce him before this Court without unnecessary delay. The

Warrants shall remain in force till the arrest of the accused.

You are also directed to return this warrant with an endorsement of the

manner of its execution.

Sd/-

MASSARAT JABEEN,

Spl. Mobile Magistrate PT&E,

Srinagar.

———

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5723

IN THE COURT OF SPECIAL MOBILE MAGISTRATE PT&E

AT SRINAGAR

CNR No.

: JKSG03-018482-2026

File No.

: 809/2026

Date of Institution : 28.07.2026

Date of Order

: 28.07.2025

In the case of

: UT of Jammu and Kashmir through Police

Station Economic Offences Wing, Crime Branch

Srinagar. FIR No. 77/2022 under Sections 120-B,

420 IPC...

Prosecution

Versus

Mohammad Amin Bhat & Others

...Accused

CORAM

: MASSARAT JABEEN

UID : JK 00244

General Warrant of Arrest

To,

IGP, Kashmir

Whereas, the above titled charge-sheet came to be presented before

this Court in absence of accused no.3 namely Anil Kumar Maheshwari

S/o Ganpat Lal R/o A-38, Satiya Nagar, Ward No 09, Jhotwara, Jaipur

Rajasthan, Jhotwara, Jaipur (West), Rajasthan, India and accused no.4

namely Shashank Kumar S/o Surinder Singh R/o B-50 Uddai City,

Pallapuram-2, Modipuram Meerat, Meerat Uttar Pradesh, Pallav Puram,

Meerut Uttar Pradesh, India.

Whereas, the statement of the I.O has been recorded and

proceedings in terms of Section 335 BNSS, 2023 has been imitated

against the said accused no.3 and 4 and case is now been listed on

17.09.2026 for further proceeding.

And Whereas, the above mentioned accused have been shown to

be absconding and the Court is satisfied that the accused has absconded

(or is concealing to avoid the service of the warrants) and the charge-

sheet has been presented in absence of the accused in terms of Section

335(1) BNSS.

Now Therefore, you are hereby directed to arrest the accused

No. 3 namely Anil Kumar Maheshwari S/o Ganpat Lal R/o A-38, Satiya

Nagar, Ward No. 09, Jhotwara, Jaipur Rajasthan, Jhotwara, Jaipur

(West), Rajasthan, India and accused no.4 namely Shashank Kumar S/o

Surinder Singh R/o B-50 Uddai City, Pallapuram-2, Modipuram Meerat,

Meerat Uttar Pradesh, Pallavpuram, Meerut, Uttar Pradesh, India and

5724 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

produce them before this Court without unnecessary delay. The Warrants

shall remain in force till the arrest of the accused.

You are also directed to return this warrant with an endorsement of

the manner of its execution.

Sd/-

MASSARAT JABEEN,

Spl. Mobile Magistrate PT&E,

Srinagar.

———

GOVERNMENT OF JAMMU AND KASHMIR

DIRECTORATE OF INDUSTRIES AND COMMERCE

(MICRO & SMALL ENTERPRISES FACILITATION

COUNCIL, JAMMU)

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

Notice

It is notified for the information of the General Public that

“M/s. Firdous-E-Kashmir Productions,” located at DC Wali Gali,

Chinore, Jammu has applied for recording changes in the constitution of

their firm under section 63 of "The Partnership Act 1932", whereby 1)

Sh. Pawan Kumar S/o Sh. Sain Nath R/o Village Shama Chak, Tehsil

Marh District, Jammu, has retired on 14.12.2022 and his name is

proposed to be deleted from the said partnership firm and 2) Smt. Nazia

D/o Sh. Fazal Hussain R/o H. No. 84/2, JDA Housing Colony, Upper

Roop Nagar, Jammu, is inducted as a new incoming partner and the

office address is changed from DC Wali Gali, Chinore, Jammu to Raza

Nagar, W. No. 62, Sub-Lane No. 04, Chinore, Jammu vide

Supplementary Partnership Deed registered before Sub-Registrar Jammu

North dated 14.12.2022. Before the changes are recorded in the posting

objections shall file the same within 10 days from the date of publication

of this notice in the office of Registrar of Societies/Firms, Directorate of

Industries & Commerce, Udyog Bhawan, Rail Head Complex, Jammu.

For Registrar of Firms,

Jammu.

———

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5725

OFFICE OF THE CHIEF EXECUTIVE OFFICER

MUNICIPAL COUNCIL SOPORE.

No :— MC/SPR/26/1267-71

Dated :— 06-07-2026

Subject :— Revision of Rent, Inviting of Objections, thereof ;

NOTICE

In pursuance to Section 65, Section 66 and Section 70 of the Jammu

& Kashmir Municipal Act 2000, the Municipal Council Sopore, intends

to revise rent of assets to ₹10/= per square foot per floor w.e.f.

01-04-2026. This has been necessitated pursuant to the report received

from Head of the Tax Section of this Office, that decades old assets are

not allotted on fair rates or with respect to Market price as prevailing

today vis-a vis most of the assets have been constructed beyond

permissible allotments or allotted on Ground rent and having obsolete

rent structure and varying rent from asset to asset. The new rent structure

shall accord uniformity of rent of Municipal assets. Secondly it is

proposed that while implementing new rent structure, the tenants who

have constructed structures of varying nature and initially allotted on

Ground rent, the constructed part/structure shall be treated as deemed to

be against Premium cost. This will also regulate the Tenancy structures

and help to enroll the assets to the updated remark. The revised rent

structure shall be applicable where the rent is less than ₹10/= per square

foot. In view of the objections are invited from Concerned/general public

with concrete grounds so as to reach the Office of the undersigned within

30 days from the Date of Publication of this Notice in General Print

Media.

Chief Executive Officer,

Municipal Council Sopore.

———

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5727

NOTIFICATION

I, Manzoor Ahmed S/o Sh. Aziz Din R/o Village Kewal, Tehsil

Kotranka (Budhal), District Rajouri, UT of Jammu & Kashmir applying

for correction of my daughter' s name and father name which are wrongly

written as Anam Sultan D/o Mohammad Naseer instead of correct Anam

Sultana D/o Manzoor Ahmed in her Aadhaar bearing No. 8781 4692 8434.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Dilip Kumar Pandith S/o Loumbudar Nath Pandith R/o E-17

Purkhoo Camp Domana, Jammu have applied for the correction of my

name and my father's name which has been wrongly written as Dilip

Kumar Pandit S/o Loumbudar Nath Pandit instead of correct name Dilip

Kumar Pandith S/o Loumbudar Nath Pandith in my school records.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5743

NOTIFICATION

I, Nasreena W/o Javaid Ahmad Gattoo R/o New Colony, Tehsil

Bijbehara, District Anantnag do hereby declare that the name of my

daughter is wrongly mentioned as Gowhar Javaid Gatoo. That the correct

name of my daughter is Zara Gowhar as per school records. Now, I am

applying for its correction.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Hilal Ahmad Reshi F/o Sualiha Hilal R/o Chewa Ullar, Tral,

Pulwama hereby notify that the name of my daughter has been erroneously

recorded in her Aadhaar Card No. 4361 1717 9475 as Saliha Hilal instead

of her correct name Sualiha Hilal as reflected in her school records and

other supporting documents. I intend to get the said error corrected from

Saliha Hilal to Sualiha Hilal in the Aadhaar records.

Hilal Ahmad Reshi Father of Sualiha Hilal

R/o Chewa Ullar, Tral.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5747

NOTIFICATION

I, Gh Mohamed Dar S/o Mohamed Khalil Dar R/o Zadipora Khanabal,

Tehsil & District Anantnag declare that my name has been mistakenly

entered in Aadhaar Card as Ghulam Mohammad Dar. That my actual name

is Gh Mohamed Dar S/o Mohamed Khalil Dar as per School

Certificate.Now, I want to correct my name to Gh Mohamed Dar instead

of Ghulam Mohammad Dar.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform to the general public that in Aadhaar Card bearing

No. 6668 2117 7309 the name of my son has been wrongly mentioned as

Smaeer Ahmad Yatoo instead of Sameer Ahmad Yatoo. Now, I am

applying for the correction of the same.

Mohd Ramzan Yatoo F/o Sameer Ahmad Yatoo

R/o Yachihama, Tehsil Kangan, District Ganderbal.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5748 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

In Aadhaar record bearing Aadhaar No. 7509 4872 3543 my ward’s

name has been recorded as Aayita Jan instead of Aayat Jan. It needs

correction.

Abdul Rashid Khan F/o Aayat Jan

R/o Pariwan, Kulgam.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Passport records bearing

No. M8178268 my name is wrongly written as Shabir Ahmad Khan Gojar

instead of Shabir Ahmad Khan Father’s name is wrongly written as Tota

Khan Gojar instead of Tota Khan and also Mother’s name is wrongly

written as Zainab Jaan instead of Zaneb Begum. Now, I want to apply for

its correction.

Shabir Ahmad Khan S/o Tota Khan

R/o Uttersoo, Shangus, Anantnag.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5749

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing Aadhaar No. 296660238342.

Now, I want to change my name from Sarshwati (Old Name) to Saraswati

Panthi (New Name).

Saraswati Panthi C/o Vinod Bhandari

R/o Convent Hr Sec School, Rajbagh, Gogji Bagh,

Jawahar Nagar, Jammu and Kashmir-190008.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Hameed Bhat R/o Nasrullahpora, Tehsil and District

Budgam, Kashmir F/o Mehnaz Hameed holding Aadhaar No. 6790 5526

1628 do hereby declare that in my ward's Aadhaar Card and related

documents her name and father's name were incorrectly recorded as

Mehnaza Akhter D/o Ab Hameed Bhat. Her actual and correct name is

Mehnaz Hameed and father's name is Abdul Hameed Bhat. Henceforth,

she shall be known and identified as Mehnaz Hameed D/o Abdul Hameed

Bhat in all official records and for the purpose of DoB updation in

Aadhaar.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5750 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

It is informed to the general public that my daughter's name and

parentage in her Aadhaar Card bearing Aadhaar No. 5569 3093 1678 has

been wrongly mentioned as Aashiya Jan D/o Jahanger Ahmad Mir instead

of Ayesha Jan D/o Jahangeer Ahmad Meer. Now, I am applying for its

Correction as per Birth Certificate's bearing Registration No.

B202601052380000052 and School record’s.

Jahangeer Ahmad Meer F/o Ayesha Jan

R/o Langate, Tehsil Langate, District Kupwara,

Pin Code 193302, J&K.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Hajra Bano W/o Lt. Ghulam Mohammad Malla R/o Rai Pora Heeng,

Tehsil Kawarhama, District Baramulla, J&K UT hereby inform the

general public that in my Aadhaar Card No. 4655 6893 3291 my name has

been wrongly recorded as Haja Begum instead of Hajra Bano, and my DoB

has been wrongly recorded as 18-10-1960 instead of 20-10-1980 as per

my Domicile Certificate. Now, I have applied for the necessary correction

in the official records.

Hajra Bano W/o Lt. Ghulam Mohammad Malla

R/o Rai Pora Heeng, Tehsil Kawarhama, District Baramulla.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5751

NOTIFICATION

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

wrongly written in his Aadhaar Card bearing Aadhaar No. 7460 1736 9266

as Mustiffa Yousuf instead of Mustafa Yousuf. Now, I want to update this

name in his Aadhaar Card.

Mohammad Yousuf Dar F/o Mustafa Yousuf

R/o Repora Mamtehal, Tehsil Chadoora, District Budgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Ashaq S/o Shokat Ali R/o Village Dhadkai, Tehsil Bhalessa,

Gandoh, District Doda, J&K, 182203 hereby declare that my daughter’s

name has been wrongly written as Shagufta Mubeen in her Adhaar Card

instead of correct name is Shugufta Mubeen as per my daughter School

record. Now, I am applying for the necessary correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5752 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

This is information to general public that my name has been wrongly

written in Aadhaar Card bearing Aadhaar No. 9718 0497 5478 as Ulfata

Akhter instead of Ulfat Qayoom Resray. Now, I want to update this name

in her Aadhaar Card.

Ulfat Qayoom Resray D/o Abdul Qayoom Resray

R/o Dadaompora Chadoora, Tehsil Chadoora, Budgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Tarseem Kumar S/o Sh. Rattan Lal R/o Bhalwal Brahmana, Tehsil

Jourian, District Jammu (UT of J&K) do hereby declare that my correct

name is Tarseem Kumar as recorded in my Secondary School Examination

(Class 10th) Marks Sheet. However, due to a clerical/typo-graphical error

my name has been mentioned as Tarsem Kumar in my Aadhaar Card

bearing No. 4213 7182 2455. I hereby declare that Tarseem Kumar and

Tarsem Kumar refer to one and the same person.

Tarseem Kumar.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5754 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Assif Iqbal Khan F/o Aisha Khan R/o Sultanpora, Tehsil Bijbehara,

District Anantnag do hereby declare that the name of my ward on his

Aadhaar Card bearing No. 4288 9337 9792 is registered as Ayesha Khan

which is incorrect. That the real and correct name is Aisha Khan as per her

other legal documents. That I want to rectify the name of my ward from

Ayesha Khan to Aisha Khan on her Aadhaar Card.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Sweeta Akhter D/o Gh Ahmad Ganie R/o Harwan, Tehsil Zaingeer

& District Baramulla, J&K do hereby declare that I am the permanent

resident above mentioned address. That My name is mistakenly entered in

Aadhaar records vide Aadhaar No. 6510 6872 5286 as Musarrata Begum

instead of Sweeta Akhter That My Correct and actual name is Sweeta

Akhter and the same may be entered in Aadhaar Records as per Birth

Certificate, School Records, Domicile etc.

Sweeta Akhter D/o Gh Ahmad Ganie

R/o Harwan Tehsil Zaingeer & DistrictBaramulla, J&K.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5756 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Assif Iqbal Khan F/o Amaanullah Khan R/o Sultanpora, Tehsil

Bijbehara, District Anantnag do hereby declare that the name of my ward

on his Aadhaar Card bearing No. 6105 0117 0363 is registered as Ahnaf

Asif Khan which is incorrect. That the real and correct name is

Amaanullah Khan as per his other legal documents. That I want to rectify

the name of my ward from Ahnaf Asif to Amaanullah Khan on his

Aadhaar card.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Sareer Ahmad Dar F/o Kahkashan Sareer R/o Shalagam, Tehsil

Bijbehara, District Anantnag, do hereby declare that my kid's name has

been incorrectly noted as Kehkishan instead of Kahkashan Sareer in her

Aadhaar Card under No. 5488 8077 9143. That my kid's correct and

genuine name is Kahkashan Sareer as per the Domicile Certificate under

No. JK-REV-DOM/2026/446240 issued by the Executive Magistrate 1st

Class, Bijbehara. Now, I am applying for its correction.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5757

NOTIFICATION

I, Muzafer Mukhtar Shah F/o Mahrosh Mukhtar R/o Chini Gund,

Tehsil Bijbehara, District Anantnag do hereby declare that the name of my

ward on his Aadhaar Card bearing No. 6209 0736 5262 is registered as

Mehroshi Mukhtar, DoB is 01-11-2013 which is incorrect. That the real

and correct name is Mahrosh Mukhtar as per her other legal documents.

That I want to rectify the name of my ward from Mehroshi Mukhtar to

Mahrosh Mukhtar on her Aadhaar Card.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Nalima Devi D/o Ram Singh R/o Thanole, Tehsil Arnas, District

Reasi applying for change of my name from Saika Kouser to Nalima Devi

in Aadhaar Card bearing No. 9147 1687 9929. Now, I am applying for its

correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5770 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Syed Mudasar Ahmad S/o Syed Manzoor Ahmad R/o Peer Magam,

Takia Magam, Tehsil Kokernag, District Anantnag declare that my name

in Aadhaar Card has been wrongly written as Syed Mudasir Ahmad while

as my actual name is Syed Mudasar Ahmad as per DoB Cerificate. Now,

I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Romesh Chander S/o Lt Sh Amar Nath H. No. 100 W. No. 4 C/o

Amar Cloth House Udhampur do declare that my name in my JKB

financial services account has been wrongly written as Romesh Chander

Gupta. whereas my actual name is Romesh Chander. I declare that both

the names are of the same person. Now, I have applied for correction of

same in my JKB financial account.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5773

NOTIFICATION

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

wrongly written in his Aadhaar Card bearing Aadhaar No. 9855 1052 1955

as Faiqul Inam instead of Muhammad Souban Bhat. Now, I want to update

this name in his Aadhaar Card.

Inamul Haq F/o Muhammad Souban Bhat

R/o Nowhar, Tehsil Chadoora, District Budgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Bashir Ahmad Bhat S/o Abdul Jabar Bhat R/o Kralawat, Tehsil

Kunzer, District Baramulla, J&K (UT), being the father/guardian of my

ward Bhat Arsalan Bashir hereby declare that his name has been wrongly

recorded in his Aadhaar Card No. 2291 8902 5591 as Arsalan Bin Bashir

instead of his correct name Bhat Arsalan Bashir as per his Birth Certificate.

Both names refer to one and the same person. The error is inadvertent, and

I have requested the concerned authority to correct/update the Aadhaar

record accordingly.

Bashir Ahmad Bhat, Father/Guardian of Bhat Arsalan Bashir

R/o Kralawat, Tehsil Kunzer, District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5774 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my

ward’s name is wrongly written as Nehrish Majid instead of Manat Majid.

Now, I want to apply for its correction.

Majid Ali Chuck F/o Manat Majid

R/o Khawarpara, Karnah, Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is hereby informed that my daughter’s name has been wrongly

recorded in Aadhaar Card No. 2813 4218 7369 as Mava Jaan. Whileas my

daughters actual and correct name as per School Records is Mewa Jaan.

Now, I request the concerned authorities to kindly take note of the

discrepancy and correct/update my daughter’s name in the Aadhaar record

as Mewa Jaan as per the valid supporting documents.

Mohammad Haleem Chohan S/o Ghulam Hussain Chohan

R/o Ardimargh, Khari, Ramban.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5775

NOTIFICATION

This is to inform the general public that in Aadhaar Card bearing No.

7595 1467 2117 the name of my son has been wrongly mentioned as Imran

Sangoo instead of Mohammad Imran Sangoo. Now, I am applying for the

correction of the same.

Shaheena Begum W/o Mushtaq Ahmad Sangoo

F/o Mohammad Imran Sangoo

R/o Rayil Gund, Kangan, Ganderbal.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my

ward’s name parentage and DoB is wrongly written as Umer Ahmad Gojer

Chowhan S/o Khalil Ahmad Gojar Chowhan and DoB is 01-01-2013

instead of Umair Ahmad Chohan Gojar S/o LT. Khalil Ahmad Chohan

Gojar and DoB is 01-01-2018. Now, I want to apply for its correction.

Safeena Banoo M/o Umair Ahmad Chopan Gojar

R/o Tangward Hiller Arhama, Tehsil Kokernag, District Anantnag.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5776 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my

name and parentage is wrongly written as Suhail Jan D/o Gh Mohd

Ahanger instead of Suhaila Gull D/o Ghulam Mohmad Ahanger. Now, I

want to apply for its correction.

Suhaila Gull D/o Ghulam Mohmad Ahanger

R/o Takiya Magam, Tehsil Kokernag, District Anantnag.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that in Aadhaar Card records my

ward’s name and parentage is wrongly written as Mohsin Ahmad Sheikh

S/o Afroza Jan instead of Suhaib Ahmad Sheikh S/o Mohd Iqbal Sheikh.

Now, I want to apply for its correction.

Mohd Iqbal Sheikh F/o Suhaib Ahmad Sheikh

R/o Takia Magam, Tehsil Kokernag, District Anantnag.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5781

NOTIFICATION

This is information to the general public that my son namely Faisal

Ramzan wrongly mentioned in Aadhaar Card No. 2344 9110 0081 as

Faisal Ah Parey instead of right and correct name Faisal Ramzan S/o

Mohammad Ramzan Parrey R/o Khushipora, Rafiabad, Pin Code 193301.

Now, I am applying for its correction.

Mohammad Ramzan Parrey S/o Late Abdul Ahad Parrey

R/o Khushipora, Rafiabad.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Mubeena Akhter W/o Mushtaq Ahmad Bhat Mother of Furkan

Mushtaq R/o Krishama, Tehsil Kunzer, District Baramulla declare that my

ward's name and DoB are wrongly entered in Aadhaar No. 6508 9113 0519

as Furkan Ahmad Bhat and 28-10-2013. His correct name is Furkan

Mushtaq and DoB is 21-11-2011 as per School Certificate. I seek

correction of the same in Aadhaar and official records.

Mubeena Akhter Mother of Furkan Mushtaq

R/o Krishama, Tehsil Kunzer, District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5784 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

It is informed to the general public that my name name has been

wrongly mentioned in Aadhaar Card as Arbina Nissar Khanday whileas

my correct name as per my documents is Arbina Nissar. Now, I want to

update my name in Aadhaar Card as Arbina Nissar instead of Arbina

Nissar Khanday.

Arbina Nissar D/o Nissar Ahmad Khanday

R/o Mattan, Anantnag, Jammu and Kashmir, 192125.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

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

mentioned in Aadhaar Card bearing Aadhaar No. 8357 2770 6505 as

Rokiya Arshid instead of Ruqiya Arshid D/o Arshid Ahmad Mir

R/o Damhal Hanjipora Tehsil D.H. Pora District Kuglam. Now, I am

applying for its correction.

Ruqiya Arshid D/o Arshid Ahmad Mir

R/o Damhal Hanjipora, Tehsil D.H. Pora, District Kuglam.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5785

NOTIFICATION

I, Τahmeena Bano W/o Mohd Rafiq Bhat R/o Wuyan, Tehsil

Pampore, District Pulwama do hereby declare that the name shown on my

Aadhaar Card vide No. 3067 1804 6377 as Tahmeena Akther while as on

Domicile Certificate my name is shown as Tahmeena Bano that is true and

correct. Now, the same is to be corrected.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Heena Ismail W/o Basharat Saleem R/o Frestabal, Pampore, Tehsil

Pampore, District Pulwama do hereby inform the general public that the

name shown on my Aadhaar Card vide No. 7796 1485 9825 as Hina while

as on School Certificate my name is shown as Heena Ismail that is true

and correct. Now, the same is to be corrected.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5787

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing Aadhaar No. 3791 3138 0341.

Now, I want to change my name from Meema Begum (Old Name) to Raja

Bano (New Name).

Raja Bano W/o Mohd Yousuf Teli

R/o Bat Pora, Tulmulla, District Ganderbal,

Jammu and Kashmir-191131.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is information for general public that my ward’s name has been

wrongly mentioned in her Aadhaar Card vide No. 9001 8672 6956 as Zoya

Yasir instead of Zainab Yassir. Therefore, I want to correct her name in

Aadhaar.

Mohd Yasir Parra F/o Zainab Yassir

R/o Iqbal Colony, Pattan, Jammu and Kashmir, 193121.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5788 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing Aadhaar No. 9533 6672 4241.

Now, I want to change my name from Ghulam Mohi Din Rather (Old

Name) to Ghulam Mohi Ud Din Rather (New Name).

Ghulam Mohi Ud Din Rather

R/o Danji Pora, Sir Hama, Srigufwara, District Anantnag,

Jammu and Kashmir-192401.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing Aadhaar No. 3544 1416 9352.

Now, I want to change my name from Shazia (Old Name) to Shahzada

(New Name).

Shahzada W/o Mohammad Ashraf Dar

R/o 41, Sector 3, Shams Abad, Bemina,

Srinagar, Jammu and Kashmir, 199018.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5789

NOTIFICATION

It is informed to the general public that my son's name / parantage and

DoB in his Aadhaar Card bearing Aadhaar No. 2140 6585 1109 has been

wrongly mentioned as Suhail Rasheed Ahanger S/o Abdul Rasheed

Ahanger DoB17-07-2009 instead of Sahil Rashid Ahangar S/o Abdul

Rashid Ahangar DoB 01-01-2012. Now, I am applying for its Correction

as per Birth Certificate recard bearing Reg No. B-202501052260000521.

Abdul Rashid Ahangar F/o Sahil Rashid Ahangar

R/o Shanu, Tehsil Langate, District Kupwara, Post Office Langate,

Pin Code193302, J&K.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I want to correct my ward’s name and parentage in his Aadhaar Card

bearing Aadhaar No. 5365 8347 4741 from Nissar Khan M/n Zareena

Begum to Nasir Ahmad Khan S/o Abdul Kabir Khan. Now, I am applying

for its correction.

Abdul Kabir Khan F/o Nasir Ahmad Khan

R/o Khahmoh, Rafiabad.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5791

NOTIFICATION

It is informed to the general public that my name has been wrongly

mentioned in Aadhaar Card as Ubaid Ahmad Khan whileas my correct

name as per my documents is Usman Ahmad Khan. Now, I want to update

my name in Aadhaar Card as Usman Ahmad Khan instead of Ubaid

Ahmad Khan.

Usman Ahmad Khan S/o Syed Ahmad Khan

R/o Wantrag, Anantnag, Jammu and Kashmir, 192125.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Bashir Ahmad Sheikh S/o Abdul Rasheed Sheikh R/o Village Bandi

Sarie, Tehsil Uri, District Baramulla, Jammu & Kashmir -193123 do

hereby inform the general public that my son is holding Aadhaar No. 8637

2013 5101 Due to an inadvertent mistake the name of my son has been

wrongly recorded in the Aadhaar Card as Sheikh Zolain while as the

correct name of my son as recorded in the School Admission Register and

DoB Certificate issued by Green Land Public School Sangrama Sopore

Baramulla is Forkan Bashir. Now, I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5793

NOTIFICATION

I, Shahnaza Akhter M/o Sahira Showkat R/o Kilam, Tehsil Devsar and

District Kulgam declare that my ward’s name and DoB have been wrongly

entered in Aadhaar Card Under Aadhaar No. 6926 0613 3780 as Suhaira

Showkat instead as Sahira Showkat and DoB as 10-1-2011 instead of

24-3-2014. Now, I want to apply for correction.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Nasreen Begum M/o Toyiba Shafeeq R/o Bahadurkote, District

Kupwara do hereby declare that my Daughter’s actual name as per record

is Toyiba Shafeeq Which is true and correct. That my Daughter’s name is

wrongly written in Aadhaar Card as Toiba Bano which is incorrect. Now,

I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5798 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Rakesh Takoo S/o Lt Sh Hirday Nath Takoo have applied for

correction of my mother's name in my Passport. The name of my mother

has been mentioned as Vijay Rani Takoo in my passport records. The

correct and present name of my mother is Asha Takoo. It is hereby

declared that Vijay Rani Takoo and Asha Takoo are one and the same

person. Now, I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Zatton Begum W/o Abdul Karim R/o Bathoie, Tehsil Mahore,

District Reasi, Jammu & Kashmir do hereby declare that my name has

been incorrectly recorded as Zatoon Begum W/o Abdul Karim in certain

records/documents. My correct name is Zatton Begum W/o Abdul Karim

as reflected in my Aadhaar Card and other supporting documents.

Henceforth, I shall be known and identified by my correct name Zatton

Begum W/o Abdul Karim for all official, legal and personal purposes.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5803

NOTIFICATION

I want to correct my Aadhaar Card name and DoB bearing Aadhaar

No. 5238 5163 5418 from Mavish Rashid D/o Ab Rashid Shah R/o

Hayatpora, Kupwara to Mehvish Akhter D/o Abdul Rashid Shah R/o

Hayatpora and DoB from 02-03-2007 to 16-04-2008. Now, I am applying

for the Correction.

Mehvish Akhter D/o Abdul Rashid Shah

R/o Hayatpora.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I want to Correct my Aadhaar Card name bearing No. 7564 1470 9047

from Fatima Imtiyaz D/o Imtiyaz Ahmad Lone R/o Lone Mohalla,

Putushy, Kupwara to Lone Fatima Imtiyaz D/o Imtiyaz Ahmad Lone R/o

Potushai. Now, I am applying for the correction.

Lone Fatima Imtiyaz D/o Imtiyaz Ahmad Lone

R/o Potushai.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5804 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I want to correct my name, parentage and address in Aadhaar Card

bearing Aadhaar No. 3896 9652 6051 from Arshid Ahmad Sheikh S/o

Mohammad Haneef Sheikh R/o Sheikh Colony Noor Bagh Baramulla to

Arshad Ahmad S/o Hanif Sheikh R/o Noor Bagh Town Khanpora

Baramulla. Now, I am applying for its correction.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Bilqeesah Akhter D/o Nazir Ahmad Bhat R/o Galwanpora, Sebdan,

Tehsil and District Budgam, Jammu & Kashmir, do hereby declare that I

am the holder of Aadhaar Card bearing Aadhaar No. 4905 1348 9514. That

my name has been wrongly recorded in my Aadhaar Card as Bilqeesah

Nazir whereas my correct and actual name is Bilqeesah Akhter. That

Bilqeesah Nazir and Bilqeesah Akhter refer to one and the same person

i.e., myself. That I have not changed my identity or status, and the

requested correction is only for rectification of the name in my Aadhaar

Card and for maintaining uniformity in my official records/documents.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5807

NOTIFICATION

It is informed to general public that my ward’s name was wrongly

mentioned in the Aadhaar Card bearing Aadhaar No. 6727 3220 0730 as

Surat Mushtaq instead of Seerat Mushtaq. Now, I am applying for its

necessary correction.

Mushtaq Ahmad Baigh F/o Seerat Mushtaq

R/o Baighpora, Tehsil Awantipora, District Pulwama.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Shaheem Akhter W/o Maqsood Ali R/o Bari (Shah Talab), Tehsil

Bari Brahmana, District Samba, J&K 181133, mother of Master Hussain,

hereby declare that my son's name has been wrongly recorded in his

Aadhaar Card as Ishwat Choudhary, whereas his correct name as per his

Birth Certificate is Hussain. The DoB of my son is 28-09-2012. I hereby

declare that Ishwat Choudhary and Hussain refer to one and the same

person, i.e. my son. Now, I am applying for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5808 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Syed Saba Andrabi W/o Syed Iqbal R/o Chewdara, Tehsil Beerwah,

District Budgam do hereby declare that my name has been wrongly

mentioned in Aadhaar Records which is Syed Saba Andrabi which needs

to be rectified as my real and correct name is Saba Muzaffar as per

Domicile, school and other records. That my real name is Saba Muzaffar.

Now, I am applying for its correction.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

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

in my Aadhaar Card (Cross Limit) under Aadhar No. 5603 9154 8132 has

been wrongly entered as Mohammad Ashraf Magrey while my correct

name is Mohd Ashraf Magray. Now, I want the same to be corrected.

Mohd Ashraf Magray S/o Mohd Khalil Magray

R/o Magraypora, Anantnag.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5809

NOTIFICATION

I, Azhar Sajad D/o Ghulam Ahmad Dev R/o Kandoora, Tehsil

Beerwah, District Budgam declare that my ward’s name has been wrongly

mentioned in Aadhaar Records which is Aumama Sajad which needs to be

rectified as my ward’s real and correct name is Umama Sajad as per

Aadhaar and other record’s. That my ward’s real name is umama sajad.

Now, I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Gulshan Bano M/o Mohammad Qasim Ganaie R/o Dachan, Tehsil

Beerwah, District Budgam declare that I am the mother of my ward

Mohammad Qasim Ganaie and I declare that my ward's name was

inadvertently recorded as Qasim Zahoor in Aadhaar Card. That this notice

is executed to certify the correct name of my ward as Mohammad Qasim

Ganaie and to enable the concerned authorities to correct Aadhaar Card.

That both the name Qasim Zahoor and Mohammad Qasim Ganaie refer to

one and the same person.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5813

NOTIFICATION

I want to correct my name and parentage in Aadhaar Card bearing

Aadhaar No. 2107 5232 3697 from Abbas Sheikh S/o Raja Begum to

Mohammad Abbas Sheikh S/o Lal Mohammad Sheikh. Now, I am

applying for its correction.

Mohammad Abbas Sheikh S/o Lal Mohammad Sheikh

R/o Sheer Wanipora, Lachipora.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Tariq Ahmad Shah S/o Mohd Akbar Shah R/o Mandlana, Pahalgam

hereby declare that my name has been incorrectly recorded as Tariq

Ahmad Sheikh S/o Gulam Nabi Sheik in certain records like my Aadhaar

Card and Bank account holder name. My correct and actual name is Tariq

Ahmad Shah S/o Mohd Akbar Shah Therefore, I intend to change/correct

my name from Tariq Ahmad Sheikh to Tariq Ahmad Shah in Aadhaar

Card and Bank holder name Henceforth, I shall be known and identified

as Tariq Ahmad Shah for all purposes.

Tariq Ahmad Shah S/o Mohd Akbar Shah

R/o Mandlana, Pahalgam.

Aadhaar No. 302826927056

Account No. 0846040100001748.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5816 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No.23

NOTIFICATION

I, Qamar Ud Din Shah S/o Gh Nabi Shah R/o Managam hereby notify

that my name is wrongly recorded in Aadhaar as Syed Qamar Ud Din

whereas my correct name is Qamar Ud Din Shah. My DoB is also wrongly

recorded as 04-03-1960, whereas the correct DoB is 27-03-1956 as per my

Service Record Book. Now, I have applied for correction of my name and

DoB in Aadhaar and for issuance of the necessary Gazette notification.

Qamar Ud Din Shah S/o Gh Nabi Shah

R/o Managam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Abdul Waheed Chopan S/o Abdul Aziz Chopan R/o Zanihal, Tehsil

Banihal, District Ramban, UT of J&K declare that my son's name is

Jahangir Waheed Chopan but has been inadvertently recorded as Janangir

Ahmed in Aadhaar Card bearing No. 9772 0425 0057 which is incorrect

and my Son’s correct and actual name as per School certificate is Jahangir

Waheed Chopan. That I declare and affirm that my son’s correct name is

Jahangir Waheed Chopan. Now, I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5840 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

The name and DoB of my ward has been wrongly mentioned in his

Aadhaar Card bearing No. 4692 1236 9281 as Azhar Majeed and DoB 15-

04-2010 instead of Akmal Majeed and date of birth 26-07-2014. Now, I

am applying for its correction.

Ab Majeed Kumar F/o Akmal Majeed

R/o Badran, Tehsil Magam, District Budgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Chhering Mutup R/o Igoo Leh holding Aadhaar No. 5250 6768 0626

do hereby declare that my true correct name is Chhering Mutup that the

earlier recorded name in Aadhaar is Tsering Motup based on election Card

document submitted by me. That I have Never updated my name in

Aadhaar Card. That currently a corrected version of the same document as

mentioned in (ili) above /ECHS CARD (choose as applicable) is being

provided in support of Name update request. That I wish to get my name

updated in the Aadhaar as Chhering Mutup for which I am submitting

ARMY ECHS CARD as proof of name.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5842 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Riaz Ahmed S/o Rehmtullah R/o Prabble Tehsil Marmat District

Doda do hereby declare that the name of my minor son has been

incorrectly recorded in his Aadhaar Card Aadhaar bearing No. 3541 8345

9857 as Arif Hussain instead of the actual and correct name of my minor

son is Araf Hussain.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

My particulars has been wrongly mentioned in my Aadhaar record

7573 4023 3163 as Tawqeer Bhat S/o Tahir Mohammad Bhat R/o Rapora

Ganderbal while as my correct particulars as per Birth Certificate is Mu-

hammad Ibrahim Bhat S/o Tahir Mohammad Bhat R/o Rapora Lar

Ganderbal. Now, I am applying for its correction.

Muhammad Ibrahim Bhat S/o Tahir Mohammad Bhat

R/o Rapora Lar, Ganderbal.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5843

NOTIFICATION

I, Tsering Paljor S/o Late Yountan Nurba R/o TR Settlement Camp

No.9, House No. 48, Agling Leh Ladakh that my former name was

Gangchup Tobden and the same is also recorded in my Aadhaar Card

bearing No. 9113 6324 8012. That I wholly renounce, relinquish and

abandon the use of my former name Gangchup Tobden and instead now I

am using the same name of Gangchup Tobden as I am Buddhist monk and

the name has to be change as per customs after becoming a monk. Both

Tsering Paljor and Gangchup Tobden are one and same person. Now I am

applying for correction.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is inform to the general public that my name has been wrongly

mentioned in my Aadhaar as Mahrun Nissa While as my actual name is

Mehr Un Nisa C/o Zahoor Ahmad Bhat R/o Malgund Sever Lolab District

Kupwara 193223. Now I want to apply for the correction of the same if

anybody is having any objection he/she may contact concerned authority.

Mehr un Nisa C/o Zahoor Ahmad Bhat

R/o Malgund Sever Lolab, Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5845

NOTIFICATION

I, Badri Nath S/o Ram Dass R/o Asthna Pure, Gorva, Kumbhi District

Ayodhya U.P At Present Arazi Samba Tehsil & District Samba do hereby

declare that the actual correct name of my son is Ashish as per DoB and

other documents which have been wrongly recorded as Ashik the Aadhaar

Card bearing No.2924 6366 5936. Now, I am applying for its correction.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is inform to the general public that my name has been wrongly

mentioned in my Aadhaar bearing No. 8646 6597 9839 as Shazia Begum

While as my actual name is Shazreen Begum C/o Farooq Ahmad Gojer

R/o Ladah Kalarooch Kupwara District Kupwara 193222. Now, I am

applying for its correction

Shazreen Begum C/o Farooq Ahmad Gojer

R/o Ladah Kalarooch, Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5846 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Nayeema Ahmad, W/o Mehraj ud Din Sheikh R/o Yarbugh Tehsil

Dangiwacha District Baramulla do hereby declare that due to an error

during Aadhaar (bearing No. 5617 1751 9799) updating my name has been

incorrectly recorded as Nayeem Ahmad instead of the correct name

Nayeema Ahmad. My correct and legal name is Nayeema Ahmad, both

names refer to the same person.

Nayeema Ahmad W/o Mehraj ud din Sheikh

R/o Yarbugh Tehsil Dangiwacha District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I have changed my name from (Old name) Macha Rouf Ahmad to

(New name) Rouf Ahmad Macha in future I will be known as new name

Rouf Ahmad Macha,

Rouf Ahmad Macha S/o Gulam Nabi Macha

R/o Jamia Lane Fazal Ul Haq Colony Batpora Hazratbal, Srinagar.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5849

NOTIFICATION

I, Shaheena, Wife of Arshid Ahmad Bhat, Resident of Goal Pora,

Srinagar, Kashmir do hereby declare that in my Aadhaar Card under

Aadhaar No. 2719 3951 4398 my name is mentioned as Seerat Jan.that I

further declare that I have changed my name from Seerat Jan to Shaheena

and hereafter, I shall be known and recognized by my new name Shaheena

for all purposes, including my Aadhaar Card.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

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

Aadhaar Card bearing No. 3136 4065 1034 contains incorrect particulars

due to an inadvertent clerical error the wrong particulars recorded in the

Aadhaar Card are wrong Name as Adil Jamal Gojri F/o Mohammad Jamal

Gojree instead of correct name Mohammad Aadil Gojery F/o Mohammad

Jamal Gojery. I Mohammad Aadil Gojery, S/o Mohammad Jamal Gojery

R/o Harwan, Tehsil Zaingair, District Baramulla. Now, I am applying for

its correction.

Mohammad Aadil Gojery S/o Mohammad Jamal Gojery

R/o Harwan, Tehsil Zaingair District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5850 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

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

minor son's Aadhaar Card bearing Aadhaar No. 4209 7270 4696 has been

issued with an incorrect name due to a clerical error. The wrong name

recorded in the Aadhaar Card is Hazimul Islam whereas the correct name

is Mohammad Hazim Mir. Now, I am applying for its correction.

Nissar Ahmad Mir S/o Ab Subhan Mir

R/o Kangroosa, Rafiabad,District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

In Aadhaar bearing No. 34620303 2518 name wrongly mentioned as

Madya Jan (old name) and DoB: 15/08/2017 instead of Madiha Fayaz

(new name) and DoB: 18-3-2019 D/o Fayaz Ahmad Wagay R/o Nagam

Tehsil D. H. Pora District Kulgam. Now, I am applying for its correction.

Madiha Fayaz D/o Fayaz Ahmad Wagay

R/o Nagam Tehsil D. H. Pora District Kulgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5853

NOTIFICATION

I want to correct my name, parentage and address in Aadhaar Card

bearing No. 8374 6376 9164 from Baiveder Singh S/o Jang Bahadur Singh

R/o Kanth Bagh Near Bus Stop Gutiyar Baramulla to Balvender Singh S/o

Jang Bahadur Bali R/o Kanth Bagh Gutyair Baramulla. Now I am applying

for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my

daughter bearing Registration No. 6868 9161 7014 her name and DoB has

been mistakenly mentioned as Marifat Akhter and DoB as 20-08-2008

while as her actual and correct name and DoB as per Domicile Certificate

and Birth certificate is Maryam Akhter,and DoB is 23-09-2010. Now, I

am applying for its correction.

Sumaira Begum W/o Ghulam Mohammad Sheikh M/o Marya Akhter

R/o Sadrakote, Pain, Sonawari, District Bandipora, J&K.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5854 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Ali Muhammad Rather S/o Ghulam Ahmad Rather R/o Baharabad,

Amcha Kundal, Tehsil Hajin, District Bandipora, J&K, do hereby inform

the general public that due to an inadvertent clerical/typographical error,

the name of my ward has been wrongly recorded as Suhail Ali S/o Ali

Muhammad Rather in certain official records. The correct name of my

ward is Sahil Ali S/o Ali Muhammad Rather, as per the Birth Certificate

and other valid documents.

Ali Muhammad Rather S/o Ghulam Ahmad Rather

R/o Baharabad, Amcha Kundal,Tehsil Hajin, District Bandipora.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Basharat Ahmad Gani F/o Zuhra Jan R/o Ganeshpora Tehsil

Pahalgam District Anantnag do hereby declare that my ward’s name has

been wrongly mentioned in her Aadhaar Card as Zaira Jan instead of

Zuhra Jan Daughter of Basharat Ahmad Gani R/o Ganeshpora Tehsil

Pahalgam District Anantnag as per DoB certificate issued by Muncipal

Council Anantnag. Now, I am applying for its correction.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5857

NOTIFICATION

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

wrongly mentioned in Aadhaar Card bearing No. 3005 1359 0365 as

Fatima Noor instead of Shah Fatima D/o Gulzar Ahmad Shah R/o Mirwani

Tehsil D.H. Pora District Kulgam. Now, I am applying for its correction.

Gulzar Ahmad Shah F/o Shah Fatima

R/o Mirwani Tehsil D.H. Pora District Kulgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Talib ul Islam F/o Mohammad Talha Bhat R/o Anchidora Anantnag

de hereby declare that I have written the name of my child in his/her birth

application as Abu Talha and concerned authority/Municipal Council has

issued birth certificate of my ward with the same name under registration

No. 9570 dated 10/12/2025 that now I want to change the name of my

child from Abu Talha to Mohammad Talha Bhat.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5859

NOTIFICATION

In Aadhaar bearing No. 3472 2448 9180 name wrongly mentioned

as Safi Banoo While the actual (new) name is Safia Akhter W/o

Mohammad Maqbool Dar R/o Herdumand Gori Tehsil D.H. Pora District

Kulgam. Now, I am applying for its correction.

Safia Akhter W/o Mohammad Maqbool Dar

R/o Herdumand Gori Tehsil D H Pora District Kulgam.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is information for general public that my name and DoB has been

wrongly mentioned in Aadhaar Card bearing No. 3979 4904 7590 as

Emaad Ashraf Naik & DoB 31-12-2017 instead of Emaad Ashraf S/o

Mohammad Ashraf Naik R/o Asnoor Tehsil D.H. Pora District Kulgam &

DoB 31-12-2020. Now, I am applying for its correction.

Emaad Ashraf S/o. Mohammad Ashraf Naik

R/o Asnoor Tehsil D.H. Pora District Kulgam

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5860 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

It is information for general public that my name and DoB has been

wrongly mentioned in Aadhaar Card bearing No. 2731 1386 4389 as

Subreena Akhter and DoB 13-12-2004 instead of Roobie Jan and DoB 05-

12-2004. Now, I am applying for its correction.

Roobie Jan D/o Mushtaq Ahmad Khatana

R/o K.B.Pora Tehsil D.H. Pora District Kulgam.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Sameera Bano D/o Ghulam Hassan Sheer Gogri R/o Taj Pora Osan

Bangil, Tehsil Kawarhama do hereby declare that my correct and actual

name is Sameera Bano that my name has been wrongly entered in my

Aadhaar Card bearing No. 7533 2851 2944 as Sumeera Hassan instead of

my correct name Sameera Bano that my correct DoB is 03/08/1996,

whereas my DoB has been wrongly entered in the said Aadhaar Card as

03/11/1995.That Sumeera Hassan and Sameera Bano refer to one and the

same person

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5864 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

My name of my son has been wrongly mentioned in his Aadhaar Card

bearing Aadhaar No. 9373 3648 5061 as Sarvar Nazir instead of Servar

Nazir. Now, I am applying for its correction.

Nazir Ahmad Malla F/o Servar Nazir

R/o Chandil Wanigam, Tangmarg.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Talib Bashir Bhat S/o Bashir Ahmad Bhat R/o Wahipora Tangmarg,

District Baramulla do hereby notify the general public that I intend to

rectify the name of my daughter in all her educational and other important

records. Her name is presently recorded as Bareèrah Ji D/o Talib Bashir

Bhat the correct name is Hanoon Bareerah D/o Talib Bashir Bhat. It is

pertinent to mention that due to an inadvertent error, her name has been

wrongly mentioned in her Aadhaar Card bearing No. No. 8777 1940 5758.

Talib Bashir Bhat S/o Bashir Ahmad Bhat

R/o Wahipora, Tangmarg, District Baramulla.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5871

NOTIFICATION

I, Aalie Jan D/o Ali Mohammad Khan R/o Batapora Tehsil Sallar

District Anantnag, do hereby declare that my name and DoB in the

Aadhaar Card bearing No. 4942 4196 2882 has been wrongly entered as

Aaliya Jan & DoB 07/04/2002 while my actual and correct name is Aalie

Jan & DoB 8/11/2001 as per Aadhaar record and School record. Now, I

am applying for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Madiha Feroz D/o Feroz Ahmad Lone R/o Mongihall Tehsil &

District Anantnag do hereby declare that in my Aadhaar Card bearing No.

9036 7179 1296 my name has been wrongly written entered as Madia

Feroz while as my actual name is Madiha Feroz as per School record.

Now, I am applying for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5874 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

This is to inform the general public that my correct name is Rukhsana

Akhter D/o of Ghulam U Din R/o Bakiaker Tehsil Handwara, District

Kupwara J&K due to an inadvertent error in my Aadhaar records my name

has been incorrectly recorded as Ruqiya Akhter & my DoB has been

wrongly mentioned as 01-03-1994 whereas the correct DoB is 08-09-

1994. The correct particulars shall be read and treated as Rukhsana Akhter

DoB 08-09-1994.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I want to correct the name of my son in his Aadhaar Card bearing No.

3986 2127 4096 from Mohammad Sehraan Bhat to Sehraan Saleem Bhat

as per his Birth Certificate. Now, I am applying for its correction.

Mohammad Saleem Bhat F/o Sehraan Saleem Bhat

R/o Nowgam Gulshan Nagar, Srinagar.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5875

NOTIFICATION

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

mentioned in Aadhaar Card bearing Aadhaar No. 7177 6647 7191 as

Farhin Jan D/o Mohammad Abdullah Wani R/o Kounser Bal Tehsil D.H.

Pora District Kulgam instead of Farhana Wani D/o Mohammad Abdullah

Wani R/o. Kounser Bal Tehsil D.H.Pora. Now I am applying for its

correction. I

Farhana Wani D/o Mohammad Abdullah Wani

R/o Kounser Bal Tehsil D.H. Pora.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my name in my

Aadhaar Card has been wrongly entered as Jafi Begum while as my correct

Name is Jafia Iqbal. Now. I am applying for its correction.

Jafia Iqbal W/o Mohd Iqbal Bhat

R/o Gulshanabad Sarnal, Anantnag.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5881

NOTIFICATION

I, Shagufta Akhter D/o Abdul Rashid Dar R/o Huroo Tehsil & District

Budgam J&K holder of Aadhaar Card No. 7803 7575 8134 do hereby

declare that my name has been advertently recorded as Shugufta Rasheid

in my Aadhaar card instead of Shagufta Akhter. That "Shugufta, Rasheid"

and "Shagufta Akhter" refer to one and the same person,

Shagufta Akhter D/o Abdul Rashid Dar

R/o Huroo, Tehsil & District Budgam, J&K.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is inform to the general public that my name has been wrongly

mentioned in my Aadhaar as Sonia Akhter while as my actual name is

Iqura un Nissa C/o Abdul Quyoom Reshi R/o Gulgam Kupwara District

Kupwara 193222. Now, I am applying for its correction.

Iqura un Nissa C/o Abdul Quyoom Reshi

R/o Gulgam, Kupwara.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5883

NOTIFICATION

I, Parveena Bagum W/o Mushtaq Ahmad Gujjar Teedwa R/o Zangli

Kashira do hereby declare that my name has been wrongly mentioned as

Parveena Begum in Aadhaar records instead of Parveena Bagum. Now, I

am applying for its correction.

Parveena Bagum W/o Mushtaq Ahmad Gujjar Teedwa

R/o Zangli Kashira, District Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Ashiq Hussain Bhat F/o Arzoo Ashiq R/o Kariama Kupwara do

hereby declare that my daughter's name has been wrongly mentioned as

Aarizoo Ashiq in Aadhaar records instead of Arzoo Ashiq. Now, I am

applying for its correction.

Ashiq Hussain Bhat F/o Arzoo Ashiq

R/o Kariama Kupwara District Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5884 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Omkar Nath Pandit originally R/o Tral Payeen Tehsil Tral District

Pulwama A/p H.No. 106, Lane No. 2, Block A, Roop Nagar Enclave

Jammu do hereby declare that I am applying correction of my name Om

Ji Pandita S/o Dina Nath which exists wrongly on my Migrant Ration

Card, Aadhaar Card, PAN Card instead of Omkar Nath Pandit S/o Dina

Nath Pandit as this fact is revealed in the voter list & Migrant data form.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Hussaina Bano W/o Bilal Ahmad Lone R/o Lalpora, Lolab, state

that my name has been entered in the Aadhaar Card wrongly as Haseena

Akhter instead of Hussaina Bano W/o Bilal Ahmad Lone R/o Lalpora.

Now, I am applying for its correction.

Hussaina Bano W/o Bilal Ahmad Lone

R/o Lalpora.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5885

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing No. 6738 7638 8708 Now I want

to change my name from Tabish Rashid (Old Name) to Tabishta Rashid

(New Name).

Tabishta Rashid D/o Abdul Rashid Dar

R/o Gurtang Narkara, Budgam J&K.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Naseer Ahmad Mir S/o Ghulam Mohammad Mir R/o Sonian

Saidnar Tehsil Dangiwacha District Baramulla wish to inform general

public that due to a technical fault during Aadhaar updating. The name of

my minor son has been wrongly recorded as Furkaan Naseer instead of

Furkan Ahmad Mir. That Furkan Ahmad Mir and Furkaan Naseer refer to

the same person.

Furkan Ahmad Mir S/o Naseer Ahmad Mir

R/o Sonian Saidnar Tehsil Dangiwacha.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5886 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

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

daughter’s name on Aadhaar Card bearing No. 8949 4290 7977 has been

inadvertently recorded as Muqadus Mohiuddin instead of Muqadas Mohi

ud Din Bhat. Now, I am applying for its correction.

Ghulam Mohi Ud Din Bhat Father of Muqadas Mohi ud Din Bhat

R/o Watergam Tehsil Watergam District Baramulla J&K.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is notified for the information of the General Public that my Ward's

Name & DoB in Aadhaar Card has been wrongly entered as Fatima Jan &

DoB is 02-03-2016 while my Ward's correct Name & DOB as per Birth

Certificate is Fatima Naseer & DOB is 15-03-2016. Now, I am applying

for its correction.

Naseer Ahmad Sofi F/o Fatima Naseer

R/o Tangpora Uranhall, Anantnag.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5889

NOTIFICATION

This is inform to the general public that my name has been wrongly

mentioned in my Aadhaar as Amir Bashir Khan while as my actual name

is Aimer Bashir C/O Bashir Ahmad Khan R/o Cheepora Maidanpora

Lolab Kupwara District kupwara 193223. Now, I am applying for its

correction.

Aimer Bashir C/o Bashir Ahmad Khan

R/o Cheepora Maidanpora Lolab, Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform to the general public that in Aadhaar Card No. 2665

2841 5852 the name and mother's name of my daughter has been wrongly

mentioned as Arzoo and Nageena Begum instead of Arizoo Bano and

Nigeena Bano respectively. Now, I am applying for its correction.

Nazir Ahmad Khatana F/o Arizoo Bano

R/o Dardwooder Kangan, Ganderbal.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5893

NOTIFICATION

I, Rafeeqa Begum M/o Abrar Assadulla R/o Par Mohalla Keegam,

Tehsil Drugmulla & District Kupwara J&K, state that my son's name is

mistakenly entered in Aadhaar records vide No. 8765-7151-8157 as

Abrarul Assadulla Magry instead of Abrar Assadulla. My son's correct and

actual name is Abrar Assadulla and the same may be entered in Aadhaar

Records as per Birth Certificate, School Records, Domicile etc.

Abrar Assadulla S/o Mohammad Assadulla Magry M/N Rafeeqa Begum

R/o Par Mohalla Keegam, Tehsil Drugmulla, District Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

The name of my daughter has been wrongly mentioned In Aadhaar

card bearing No. 2315 7344 7678 as Munza Akhter instead of Munaza Jan.

Now, I am applying for its correction of the same.

Mukthar Ahmad Dar F/o Munaza Jan

R/D Autoo, Tehsil DH Pora, District Kulgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5897

NOTIFICATION

I, Yasir Ahmad Mughal Bakerwal F/o Mohammad Fhaiz Mughal

Bakerwal R/o Chount Waliwar, Lar, Ganderbal, hereby notify the general

public that I intend to change/correct my ward's name in his Aadhaar Card

from Mohammad Faaiz Mugul Bakerwal to Mohammad Fhaiz Mughal

Bakerwal, bearing Aadhaar No. xxxx-xxxx-8252. Now, it needs

correction.

Yasir Ahmad Mughal Bakerwal.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Haseena W/o Ab Aziz Khan R/o Yarmuqam Manigam, Lar, Tehsil

Lar, District Ganderbal, hereby notify the general public that I intend to

change/correct my name in my Aadhaar Card bearing No. xxxx-xxxx-

1456 from Bibi Amreeza to Haseena. Now, it needs correction.

Haseena.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5898 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Farooq Ahmad Dar F/o Zainab Farooq R/o Wailoo Kralpora, Tehsil

Kunzer, District Baramulla, J&K (UT), hereby declare that the name of

my daughter has inadvertently been recorded as Zanib Farooq instead of

her correct name Zainab Farooq in her Aadhaar Card bearing No. 6873-

0122-3349. I hereby declare that Zainab Farooq is her correct and actual

name and the same may be corrected/updated in all official records and

documents.

Farooq Ahmad Dar F/o Zainab Farooq

R/o Wailoo Kralpora, Tehsil Kunzer, District Baramulla, J&K (UT).

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Rafiq Ahmad Rather S/o Ali Mohd Rather R/o Rasripora, Tehsil

Pattan, District Baramulla, J&K (UT), hereby Inform the general public

that my name has Inadvertently been recorded as Mohammad Rafiq Rather

in my Aadhaar Card bearing No. 8059-4406-0948, which is incorrect. My

correct and actual name is Rafiq Ahmad Rather. I shall hereafter be known

and recognized by my correct name Rafiq Ahmad Rather for all purposes

and in all records/documents.

Rafiq Ahmad Rather S/o Ali Mohd Rather

R/o Rasripora, Tehsil Pattan, District Baramulla, J&K (UT).

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5899

NOTIFICATION

1, Fata Begum W/o Ghulam Mohammad Malik R/o Sari Warpora,

Tehsil Pattan, Post Office Pattan, District Baramulla, state that my name

has inadvertently been recorded as Fatima Begum in my Aadhaar Card

bearing No. 7280-4718-9016, which is incorrect. My correct and actual

name is Fata Begum. I have therefore applied for correction of my name

in the Aadhaar records and publication of the same in the Government

Gazette.

Fata Begum W/o Ghulam Mohammad Malik

R/o Sari Warpora, Tehsil Pattan, P.O. Pattan, District Baramulla.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Latief Ahmad Lone S/o Gh Hassan Lone R/o Nehalpora, Tehsil

Pattan, Post Office Pattan, District Baramulla, state that my name has

inadvertently been recorded as Latif Ahmad Lone in my Aadhaar Card

bearing No. 7915-1458-2045, which is incorrect my correct name is Latief

Ahmad Lone. I have applied for correction of my name in the official

records/Aadhaar.

Latief Ahmad Lone S/o Gh Hassan Lone

R/o Nehalpora, Tehsil Pattan, P.O. Pattan, District Baramulla, J&K.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5900 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Gulshan Ahmad Bhat F/o Mohammad Umair Bhat, R/o Seriguo

Danger Pora, Tehsil Pattan, District Baramulla, state that the name of my

son has inadvertently been recorded in Aadhaar Card No. 6841-5195-9181

as Umair Gulshan Bhat, which is incorrect. His correct and actual name is

Mohammad Umair Bhat. I hereby declare that he shall be known by his

correct name Mohammad Umair Bhat for all purposes and records.

Gulshan Ahmad Bhat F/o Mohammad Umair Bhat

R/o Seriguo Danger Pora, Tehsil Pattan, District Baramulla.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

1, Sayema Ali D/o Ali Mohd Chopan R/o Sonium, Tehsil Kunzer,

District Baramulla, J&K (UT), do hereby declare that my name has

inadvertently been recorded as Samia Akhter in my Aadhaar Card bearing

No. 5397-8406-3574. I hereby declare that my correct and actual name is

Sayema Ali and not Samia Akhter. Hence, I intend to get my name

corrected in all official records and documents accordingly.

Sayema Ali D/o Ali Mohd Chopan

R/o Sonium, Tehsil Kunzer, District Baramulla.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5901

NOTIFICATION

I, Abdul Rashid Chopan F/o Aubald Rashid R/o Kohlar, Tehsil

Tangmarg, Post Office Tangmarg, District Baramulla, state that my son's

name has inadvertently been recorded as Ubaid Rasheed in his Aadhaar

Card bearing No. 2991-3566-7931, which is incorrect his correct and

actual name is Aubaid Rashid. Now, I have therefore applied for correction

of his name in the Aadhaar records.

Abdul Rashid Chopan F/o Aubaid Rashid

R/o Kohlar, Tehsil Tangmarg, P.O. Tangmarg, District Baramulla.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Mohd Farooq S/o Fateh Mohd R/o Village Markote, Tehsil Mandi,

District Poonch applying for the correction of my son's name which is

wrongly written as Firdsoe Ahmed instead of Firdose Ahmed in Aadhaar

Card bearing No. 2062 6472 9402. Now, I want its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5902 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

This is to inform to the general public that in Aadhaar Card bearing

No. 9038 3898 9617 the name of my son and his Date of birth has been

wrongly mentioned as Musin Ahmad Dar and 03-10-2020 instead of

Mohsin Ahmad Dar and 02-10-2020 respectively. Now, I am applying for

the correction of the same.

Tariq Ahmad Dar F/o Mohsin Ahmad Dar

R/o Arigoripora Kangan, District Ganderbal.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is hereby informed to the general public that I intend to update my

name and date of birth in my Aadhaar Card bearing No. 3283 0364 1610,

which are presently recorded as Saima Bano and 14-05-1993, whereas my

correct name and date of birth are Sayima Akhter W/o Gh. Mohi Ud Din

Sheikh and 12-03-1995, respectively. Now, I want its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5903

NOTIFICATION

I want to correct my ward’s name in her Aadhaar Card bearing No.

2388 5862 5118 from Marwa Jaan to Marwah Qayoom. Now, I am

applying for the correction.

Abdul Qayoom Khan F/o Marwah Qayoom

R/o Sogam.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Mir Mohammad Gujer Paswal S/o Booba Paswal R/o Chattergul,

Kangan, Ganderbal, hereby notify that the name of my daughter has been

wrongly mentioned in her Aadhaar Card as Mushrath Bano D/o Mir

Mohammad Paswal. Her correct name and parentage are Masarat Bano

D/o Mir Mohammad Gujer Paswal as per school records. Now, it needs

correction.

Mir Mohammad Gujer Paswal

R/o Chattergul, Kangan, Ganderbal.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5904 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Mir Mohammad Gujer Paswal S/o Booba Paswal R/o Chattergul,

Kangan, Ganderbal, hereby notify that the name of my daughter has been

wrongly mentioned in her Aadhaar Card as Mushrath Bano D/o Mir

Mohammad Paswal. Her correct name and parentage are Masarat Bano

D/o Mir Mohammad Gujer Paswal as per school records. Now, it needs

correction.

Mir Mohammad Gujer Paswal

R/o Chattergul, Kangan, Ganderbal.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Taj Begum W/o Mohd Bashir R/o Village Khablan, Tehsil

Thannamandi, District Rajouri notify that by mistake my daughter’s name

has been mentioned as Haseena Kosser instead of Heena Kosser in her

Aadhaar Card whose real name is Heena Kosser. Now, I want to change

my daughter’s name in her Aadhaar Card.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5910 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

It is hereby informed to the general public that in my daughter's

Aadhaar Card, her name has been wrongly mentioned as Zahira Jan

instead of her correct name Zaira Bilal. Now, I want to correct her name

in the Aadhaar records.

Bilal Ahmad Mir F/o Zaira Bilal

R/o Dardpora, Kralpora, District Kupwara.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Mohammad Altaf Dar S/o Abdul Gani Dar R/o Fiderpora, Rafiabad,

District Baramulla, states that the name of my son has been

wrongly/inadvertently written in the Aadhaar Card as Sewage Altaf

instead of Savaiz Altaf, which needs to be corrected in the Aadhaar Card.

The correct and actual name of my son is Savaiz Altaf, S/o Mohammad

Altaf Dar, R/o Fiderpora, Rafiabad, District Baramulla.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5911

NOTIFICATION

This is an information for general public that in my Aadhaar Card

bearing No. 6861 1706 3789, my name, husband's name and DoB has been

mistakenly mentioned as Phoola Begum W/o Junaid Ahmad Chowhan and

DoB as 06-03-1985, while as my actual and correct name, husband’s name

and DoB as per my Domicile Certificate is Phoolan Begum W/o Junaid

Ahmad Chohan and DoB is 22-02-1987. Now, I want to apply for its

correction.

Phoolan Begum W/o Junaid Ahmad Chohan

R/o Malangam, Tehsil Aloosa, District Bandipora, J&K, Pin-193502.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I want to correct my daughter's name and parentage in Aadhaar Card

under No. 7672 1375 4822 from Subia Fatima D/o Mahmood Shah to

Syeda Sabia Fatima D/o Syed Mahmood Shah. Now, I am applying for its

correction.

Syed Mahmood Shah F/o Syeda Sabia Fatima

R/o Hardu Kamalkote, Tehsil Uri.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5914 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I want to correct my Aadhaar Card name parentage and DoB under

No. 9380 8255 0148 from Riyaz Ahmad S/o nazir Ahmad Khatana DoB

03-04-2001 to Rayaz Ahmad S/o Nazir Ahmad Khatana DoB 28-02-2001.

Now, I am applying for its correction.

Rayaz Ahmad S/o nazir Ahmad Khatana

R/o Gharkote, Tehsil Uri District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Nissar Ahmad Mir S/o Abdul Subhan Mir R/o Kangroosa, Rafiabad,

District Baramulla state that my son namely Mohammad Azim Mir, was

born on 02-07-2019, and he possesses an Aadhaar Card bearing No. 9587-

9946-0252. That inadvertently, the name of my ward has been mentioned

in the Aadhaar Card as Mohd Azim instead of Mohammad Azim Mir. I

declare and affirm that the actual and correct name of my ward is

Mohammad Azim Mir.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5917

NOTIFICATION

I, Aibya Safeer D/o Safeer Ahmad Lone R/o Uri, Tehsil Uri, District

Baramulla, do hereby declare that my name spelling has been wrongly

recorded in my Aadhaar Card bearing No. 6332 7328 8191 as Ayiba Safeer

while as my actual/correct name spelling as per my school record is Aibya

Safeer. Now, the same is to be corrected.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Syed Touqeer Maqsood F/o Syed Humais Hussain R/o Village

Dehramana, Tehsil and District Budgan, Jammu and Kashmir, wants to

submit that my child's old name is Syed Tarfeed and I have changed his

name to Syed Humais Hussain. In his Aadhaar Card bearing No. 6030-

5110-1618 his name is recorded as Syed Tarfeed that is not correct and

needs to be rectified/updated from Syed Tarfeed to Syed Humais Hussain.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5918 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I want to correct my ward’s name in Aadhaar Card name bearing No.

4894-3586-2873 from Tamin Yousuf to Tamim Yousuf. Now, I am

applying for the correction.

Nayeema Begum M/o Tamim Yousuf

R/o Cherwan, Tehsil Kangan, District Ganderbal, J&K.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my

son bearing Registration No. 9085 9174 3263, his name and DoB has been

mistakenly mentioned as Iqhlak Malik and DoB 22-11-2012, while as his

actual and correct name and DoB as per his School Record and Domicile

Certificate is Mohammad Iqhlak Malik and DoB 12-02-2013. Now, I want

to apply for its correction.

Abdul Hamid Malik F/o Mohammad Iqhlak Malik.

R/o Kilshay Pain, Gurez, District Bandipora, J&K, Pin-193503.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5919

NOTIFICATION

This is an information for general public that the Aadhaar Card of my

son bearing No. 6154 0838 6494, his name has been mistakenly mentioned

as Mussavir Mehraj, while as his actual and correct name as per his

Domicile Certificate is Mohammad Mussavir Kawa. Now, I want to apply

for its correction.

Mehraj Ud Din Kawa F/o Mohammad Mussavir Kawa

R/o Kanibathi-Kehnusa, Tehsil Aloosa, District Bandipora, J&K-193502.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Wazir Ahmad S/o Mohammad Salim R/o Ward No. 02, Bairati

Cheutaha West Champaran, Bihar A/p Buchpora Illahi Bagh, Srinagar,

Kashmir, intend to correct my name in my Aadhaar Card. My name is

presently recorded as Najir Ahmad in my Aadhaar Card, which is

incorrect, and the correct name is Wazir Ahmad. Now, I am applying for

its correction.

Wazir Ahmad S/o Mohammad Salim

R/o Ward No. 02, Bairati Cheutaha West Champaran, Bihar A/p

Buchpora Illahi Bagh, Srinagar, Kashmir.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5927

NOTIFICATION

I, Reetu Devi W/o Sh Deepak Kumar R/o Village Dhok Khalsa, PO

Dhok Khalsa, Tehsil Jourian, District Jammu, J&K UT-181202, state that

my actual name is Reetu Devi W/o Deepak Kumar and my DoB is

03/04/1979, as recorded on the Educational Certificates and other

documents of my children. Whereas my name has been recorded as Reeta

Devi W/o Deepak Kumar on my Aadhaar Card and PAN Card etc. which

needs rectifications. Therefore, I solicit this affidavit in favour of the

concerned authorities for reference and records and for considering my

name as Reetu Devi and necessary rectification of my name be carried out

on my Aadhaar Card No. 9136 5190 5032 accordingly.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Chanchala Devi W/o Kartar Singh R/o Village Khoo, District

Udhampur that my name and my DoB has been wrongly written in my

Aadhaar Card bearing No. 2813 0834 2590 is as Chanchalo Devi instead

of Chanchala Devi and DoB is as 26/01/1956 instead of 25/09/1959. Now,

I want correction of my name and my DoB.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5929

NOTIFICATION

I, Suhail Ahmad Khan S/o Gh Mohd Khan R/o Shir Pora Bangil,

Tehsil Pattan, PO Pattan, District Baramulla, state that my name has

inadvertently been recorded as Suhil Ahmad Khan in Aadhaar Card No.

2700-5520-8614, which is incorrect. My correct and actual name is Suhail

Ahmad Khan. Now, I have applied for correction of my name and request

the concemed authorities/public to take note of the same.

Suhail Ahmad Khan S/o Gh Mohd Khan

R/o Shir Pora Bangil, Tehsil Pattan, PO Pattan, District Baramulla.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Simra Abdulla R/o Alamdar Colony, House No. 44, Rawalpora,

want to change my DoB in my class 10th CBSE Certificate. My DoB will

be read as 06-08-2006 instead of 06-08-2007. Now, it needs correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5932 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Abirar Lone while as my actual name is Ibrar

Ahmad Lone C/o Ishfaq Ahmad Lone R/o Mandian, Kupwara, District

Kupwara-193224. Now, I want to apply for the correction of the same.

Ibrar Ahmad Lone C/o Ishfaq Ahmad Lone

R/o Mandian, Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Ameeq Ahmad Malik while as my actual

name is Malik Aumeeq C/o Farooq Ahmad Malik R/o Tikker, Kupwara,

District Kupwara-193222. Now, I want to apply for the correction of the

same.

Malik Aumeeq C/o Farooq Ahmad Malik

R/o Tikker, Kupwara.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5933

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Tahibiya while as my actual name is Toiba

Farooq C/o Farooq Ahmad Gojer R/o Ladah Kalaroos, Kupwara, District

Kupwara-193222. Now, I want to apply for the correction of the same.

Toiba Farooq C/o Farooq Ahmad Gojer

R/o Ladah Kalaroos, Kupwara.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Asir Altaf while as my actual name is

Mohammad Aasir Khan C/o Altaf Ahmad Khan R/o Harduring Payeer,

Kupwara, District Kupwara-193222. Now, I want to apply for the

correction of the same.

Mohammad Aasir Khan C/o Altaf Ahmad Khan

R/o Harduring Payeer, Kupwara.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5934 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Mahlika Manzoor while as my actual name

is Maleeka Manzoor C/o Manzoor Ahmad Ganie R/o Dogerpora

Kalarooch, Kupwara, District Kupwara-193222. Now, I want to apply for

the correction of the same.

Maleeka Manzoor C/o Manzoor Ahmad Ganie

R/o Dogerpora Kalarooch, Kupwara.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name has been wrongly

mentioned in my Aadhaar Card bearing No. 7428 9540 1145. Now, I want

to change my name from Rubia begum (old name) to Rabia Bano (new

name).

Rabia Bano W/o Mushtaq Ahmad

R/o Gundi Gujran, Karnah, Kupwara, Tangdhar, J&K-193225.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5935

NOTIFICATION

It is information for general public that my ward’s name has been

wrongly mentioned in his Aadhaar Card vide No. 7763 7192 5912 as

Abdul Mukeet Dar instead of Mohammad Annas Dar. Therefore, I want

to correct his name in Aadhaar.

Mohammad Annas Dar C/o Mohammad Rafiq Dar

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

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is information for general public that my ward’s name has been

wrongly mentioned in his Aadhaar Card vide No. 3584 6527 7520 as

Inshayva Praween instead of Inshaiba Praween. Therefore, I want to

correct her name in Aadhaar.

Inshaiba Praween D/o Md Gulab

R/o Pratapnagar, Ward No 11, Hariharpur, Supaul, Bihar-852137.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5937

NOTIFICATION

I, Abdul Rashid Dar F/o Hurain Jan R/o Cheerkote state that my

daughter's name has been wrongly mentioned as Reeba Rashid in Aadhaar

records. The correct name is Hurain Jan. Now, I am applying for correction

in the Aadhaar Card records accordingly.

Abdul Rashid Dar F/o Hurain Jan

R/o Cheerkote, District Kupwara.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Syed Muzfar Hussain S/o Syed Raza Razvi R/o Nasoo, Tehsil

Beerwah, District Budgam, Jammu & Kashmir state that my Aadhaar Card

bearing No. 9540 9811 8923 has been issued in my name. However, due

to an inadvertent clerical/typographical error, my name has been

incorrectly recorded in the as Syed Muzafir Hussain whereas my correct

and actual name is Syed Muzfar Hussain, as recorded in my

educational/school records and other genuine documents. Now, I am

applying for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5938 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

This is informed to the general public that my name has been wrongly

mentioned in my Aadhaar as Taza Begum while as my actual name is Taja

Bano C/o Late Ahmed Wani R/o Gonipora Hayihama, Kupwara, District

Kupwara-193222. Now, I want to apply for the correction of the same.

Taja Bano C/o Late Ahmed Wani

R/o Gonipora Hayihama, Kupwara.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my

son bearing No. 4765 1626 3162, his name has been mistakenly mentioned

as Shahid Zahoor Dar and DoB as 03-01-2012, while as his actual and

correct name and DoB as per his Birth certificate is Zafar Zahoor. Now, I

want to apply for its correction.

Zahoor Ahmad Dar F/o Zafar Zahoor

R/o S K Payeen, Sub Division, Sonawari, District Bandipora-193502

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5939

NOTIFICATION

I, Bodh Raj S/o Chuni Lal R/o Ward No. 6, Near Flour Mill, Jakhar,

Tehsil Udhampur, District Udhampur, J&K. I am the father of two minor

children Namrrita Shharma and Preyansh Sharmma in the Aadhaar Card

of my daughter Aadhaar No. 8983 9169 9169, her name has been wrongly

mentioned as Namrita Sharma instead of the correct name Namrrita

Shharma. Further, my name has also been incorrectly mentioned as Bodh

Raj Sharma, whereas my correct name is Bodh Raj and in the Aadhaar

Card of my son Aadhaar No. 6627 2998 0197, his name has been wrongly

mentioned as Reyansh Sharma instead of the correct name Preyansh

Sharmma. Further, the father's name has been wrongly mentioned as Kajal

Devi, whereas the correct father's name is Bodh Raj. Now, I am applying

for correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Chhotu Ahirwar S/o Dashrath Ahirwar R/o 023, Kadouha, PO Ganj,

District Chhatarpur, Madhya Pradesh-471105, hereby declare that the

name of my daughter has been changed/corrected from Kinto Ahirwar to

Lakshmi Ahirwar. Henceforth, she shall be known and called as Lakshini

Ahirwar for all purposes, and all records, documents, Aadhaar Card and

other official records may be corrected accordingly.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5942 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Mehak Patyal D/o Mubarakh Singh R/o Village Hartaryan, Tehsil

& District Udhampur, Jammu & Kashmir, want to correct name of my

father which has been wrongly written as Mubarkh Singh in my Aadhaar

Card bearing No. 4405 6890 5932. My father actual and correct name is

Mubarakh Singh as per school records and other documents. Now, I am

applying for correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Reetu W/o Chain Singh R/o Village Karowa, Tehsil and District

Udhampur, UT of J&K-182124, want to correct name of my daughter

which has been wrongly written as Neeharka Thakur in her Aadhaar Card

bearing No. 4543 0900 9205. My daughter actual and correct name is

Neeharika Thakur as per her Birth Certificate. Now, I am applying for

correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5945

NOTIFICATION

I, Ab Majeed Shiekh S/o Ab Rehman Shiekh R/o Konibal, Tehsil

Pampore, District Pulwama, do hereby declare that the name shown on my

Aadhaar Card vide No. 3957 4348 9846 as Abdul Majeed Shiekh while as

on School Certificate my name shown as Ab Majeed Shiekh that is true

and correct. Now, the same is to be corrected.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Rubeena Begum M/o Faisal Ahmad Chatwal R/o Wader Pain, Tehsil

Zachaldara & District Kupwara J&K, state that my ward’s name is

mistakenly entered in Aadhaar records vide No. 4736-7531-9068 as

Mohammad Faisal Chatwal instead of Faisal Ahmad Chatwal. My ward’s

correct and actual name is Faisal Ahmad Chatwal and the same may be

entered in Aadhaar Records as per Birth Certificate, School Records,

Domicile etc.

Rubeena Begum M/o Faisal Ahmad Chatwal

R/o Wader Pain, Tehsil Zachaldara & District Kupwara.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5950 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

In Aadhaar recoard bearing No. 8455 1959 3220 my ward’s name

recorded as Simran Jan D/o Mubarak Ahmad Choopan instead of Simrat

Jan D/o Mubarak Ahmad Chopan. Now, it needs correction.

Mubarak Ahmad Chopan F/o Simrat Jan

R/o Koreal, D.H.Pora, Kulgam.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

The General Public is informed that my son’s name is wrongly

recorded on his Aadhaar Card No. xxxxxxxx 2014 as Mohd Aayan Gojar

Hajam instead of correct name as Mohammad Aayan Gojar Jajam S/o

Mohammad Ayoub Gojar Hajam. Besides the original documents I have

as well as Domicile as proof of correct name.

Mohammad Ayoub Gojar Hajam F/o Mohammad Aayan Gojar Hajam

R/ Nahid Mohalla Bradipathri, Charar-I-Sharief-191112.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5956 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

In Aadhaar bearing No. 7894 3879 0237 my ward’s name was wrongly

recorded as Imrah Jan instead of Nimrah Jan. This needs correction.

Sayar Ahmad Shaksaz F/o Nimrah Jan

R/o Pombay, Kulgam.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

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

name has been incorrectly mentioned in the Aadhaar Card as Asmat Ishaq.

The correct and genuine name as recorded in the Domicile Certificate and

other official records, is Aushmuath Ishaq D/o Mohd Ishaq Malik R/o

Guloora, Langate, District Kupwara, Jammu & Kashmir 193302.

Henceforth, Aushmuath Ishaq shall be treated as the correct name for all

official, legal, and other purposes.

Aushmuath Ishaq D/o Mohd Ishaq Malik

R/o Guloora, Langate, Kupwara, J&K-193302.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5962 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Mohammad Saleem Bhat S/o Nazir Ahmad Bhat R/o Harduaboora,

Tehsil Kawarhama, District Baramulla J&K state that due to an

inadvertent/clerical error, my name has been wrongly entered in my

Aadhaar Card as Mohammad Salim Bhat instead of my correct name

Mohammad Saleem Bhat and my date of birth has also been wrongly

entered in my Aadhaar Card as 14-05-2001 instead of my correct date of

birth 07-09-2000 as per my School Certificate/educational records. Now,

I am applying for its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Farooq Ahmed S/o Ghulam Hassan R/o Muthmul Bijarani, Tehsil

District, Doda-182202. My daughter’s correct name spelling is Mehvisha

Tabassum as per school record & Domicile certificate but unfortunately

my daughter’s name is wrongly written in Aadhaar Card as Mahvish

Tabassum. Now, I want to made correction of my daughter’s name.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5963

NOTIFICATION

I, Mohammad Yousuf Dar S/o Sahiba Yousuf R/o Chowan, Keller,

District Shopian state that the name and father's name of my daughter have

been wrongly recorded in the school records of Al-Fallah Modern Islamia

School, Keller, Shopian as Shabia Yousuf Dar and Mohammad Abdullah

Dar. The correct particulars are Sahiba Yousuf D/o Mohammad Yousuf

Dar. Henceforth, the above-mentioned correct name and father's name

shall be treated as valid for all official and educational purposes.

Mohammad Yousuf Dar

R/o Chowan, Keller, Shopian.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public that my ward’s name has been

wrongly mentioned in Aadhaar card as Samreena Jan while her actual &

correct name as per her documents is Sumaira Jan. Now, I want to update

her name as Sumaira Jan instead of Samreena Jan.

Fayaz Ahmad Khan F/o Sumaira Jan

R/o Wuzkha Chowgam Anantnag Jammu and Kashmir 192201.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5965

NOTIFICATION

It is informed to the general public that my name has been wrongly

mentioned in Aadhaar card as Sarmat Rashid while my actual & correct

name as per my documents is Sarmad Rasheed Raina. Now, I want to

update my name as Sarmad Rasheed Raina instead of Sarmat Rashid.

Sarmad Rasheed Raina S/o Ab Rasheed Raina

R/o Gadool Ahlan, Anantnag, Jammu and Kashmir-192202.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is informed to the general public that my ward’s name has been

wrongly mentioned in Aadhaar card as Mohd Salik while his actual &

correct name as per his documents is Sheikh Salik Manzoor. Now, I want

to update his name as Sheikh Salik Manzoor instead of Mohd Salik.

Manzoor Ahmad Sheikh F/o Sheikh Salik Manzoor

R/o Hiller Arhama, Anantnag, Jammu and Kashmir-192201.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5967

NOTIFICATION

It is hereby notified general public that in my Aadhaar Card bearing

No. 8540 8386 0430 my name has been wrongly mentioned as Urooj

Kaiser D/o Dilshada Nabi instead of Zonaira Qaiser D/o Qaiser Ahmad

Mir. Now, I want to change the same.

Qaiser Ahmad Mir F/o Zonaira Qaiser

R/o Surasyar Chadoora, Budgam.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Amna Bibi W/o Sh Aftab Hussain Shah R/o Chamba Chandwa,

Tehsil Katra, District Reasi, Union Territory of Jammu & Kashmir-

182320, state that the name and DoB of my minor daughter were

incorrectly recorded in her Aadhaar Card bearing No. 6892 0113 0418 as

Nasrat Zohra with the DoB 10-09-2013. The correct particulars of my

daughter are as Syed Nusrat Zohra and DoB 10-02-2014. Now, I am

applying for the correction of my daughter's name and DoB in her Aadhaar

Card accordingly.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5968 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Kulsuma Bano D/o Rayees Ahmad Malla R/o Wagoora, Tehsil

Wagoora, District Baramulla, am applying for name and address

correction in my Aadhaar Card bearing No. 9983 1808 2711 from wrongly

mentioned name and address as Zahida Begum C/o Mohammad Ashraf

Sheikh R/o Hardushuo, Baramulla to correct particulars as Kulsuma Bano

D/o Rayees Ahmad Malla R/o Wagoora Baramulla, in Aadhaar Card.

Kulsuma Bano, Parentage: Rayees Ahmad Malla

R/o Wagoora, Baramulla, Pin Code-193103.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Shakeel Mohd S/o Mushtaq Mohd R/o Village Darsoo, Tehsil

Udhampur, District Udhampur want to correct my name which has been

wrongly written as Shkeel Mohd in my daughter’s Aadhaar Card namely

Abiya Akhter bearing Aadhar Card No. 2630 5110 5117. My actual and

correct name is Shakeel Mohd. Now, I am applying for correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5969

NOTIFICATION

I, Danish Azad Wani S/o Azad Ahmad Wani R/o Shivpora, Batwara,

Srinagar, state that the name, parentage and address has been wrongly

mentioned in the Aadhaar card of my son as Mohammad Dafiq R/o

Zewaan Abu Hurairah Colony, Lasjan, Srinagar, while as the correct

name, parentage and address of my son is Mohammad Musa S/o Danish

Azad Wani R/o Shivpora, Batwara, Srinagar. Now, I want his correct name

to be updated in his Aadhaar Card.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Shakeel Mohd S/o Mushtaq Mohd R/o Village Darsoo, Tehsil

Udhampur, District Udhampur, Jammu & Kashmir want to correct my

name which has been wrongly written as Shkeel Mohd in my Aadhaar

Card bearing No. 5413 5191 3338. My actual and correct name is Shakeel

Mohd as School record. Now, I am applying for correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5973

NOTIFICATION

I, Wajid Iqbal S/o Mohd Qasim R/o Nar, Tehsil Mendhar, District

Poonch UT of J&K. I am the father of Aiza Wajid. My child is a resident

of the above mentioned address. But in the Aadhaar Card of my child

bearing Aadhaar No. 6911-5975-0761 contains incorrect particulars. The

Child's name has been wrongly recorded as leza Wajid or the date of birth

has been mentioned as 05-05-2018. The correct name of my child Aiza

Wajid and the correct date of birth is 05-05-2018. Now, I am applying for

correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is an information for general public that the Aadhaar Card of my

daughter bearing Registration No. 2067 9603 2606, her name and

Parentage has been mistakenly mentioned as Qurtulan D/O Mohammad

Altaf Matta, while as her actual and correct name and parentage is Qurat

ul Ain, D/o Mohammad Altaf Mathanji. Now, I want to apply for its

correction.

Mohammad Altaf Mathanji F/O Qurat ul Ain

R/o Ashtangoo, Tehsil Aloosa, District Bandipora, J&K-193502.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5985

NOTIFICATION

In my ward's Aadhaar Card bearing No. 8572 0740 8728, her name

and DoB has been wrongly admitted, name as Rumeesa Bashir while as

her actual name is as Rumaisa Bashir and DoB as 04-01-2012 while as her

actual DoB is 04-01-2013. Now, I am applying for its correction.

Bashir Ahmad Bhat F/o Rumaisa Bashir

R/o Mugam, Qalumpora.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is information to general public that my name and DoB have been

wrongly submit in my Aadhaar Card bearing No. 3582 9940 0271 as

Mursaleena Fayaz and DoB is 14-02-2009 instead of Mursaleen Fayaz and

DOB is 14-03-2010. Now, I want to update my name and DoB.

Mursaleen Fayaz D/o Fayaz Ahmad Dar

R/o Hanjura Tehsil Chadoora, District Budgam J&K-191113.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5993

NOTIFICATION

I, Hitesh Sharma S/o Sh Arun Kumar Sharma and Smt Seema Devi

R/o Najote, Tehsil Lohai Malhar (Billawar), District Kathua J&K that in

my 10th class record under Roll No. 13127865 session regular annual

2024 which is issued by CBSE in which my mother’s name is wrongly

recorded Seema Sharma. Now, I am applying for correction of my

mother’s name in 10th class record as Smt Seema Devi instead of Seema

Sharma in CBSE.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Neeta Devi W/o Darshan Kumar Parnoo R/o Bakhrak, Тehsil

Marheen, District Kathua have applied for Correction of my name which

is wrongly written as Anita Devi instead of Neeta Devi in my Aadhaar

Card bearing No. 4605 9476 1536. Now, I want its correction.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5994 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I have applied for the correction of my name which has been wrongly

written as Suram Singh instead of correct name Darshan Singh in my

Aadhaar Card bearing No. 2419 8929 6288. Now, it needs correction.

Darshan Singh S/o Prittam Singh

R/o Village Kandharnoo, Tehsil Ramkot, District Kathua.

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

connection.

Disclaimer

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of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

It is hereby notified that we the parents of our ward are applying for

the correction in her name who is studying in G.D Goenka, Lalbazar,

Srinagar in class 7th, section Rose, under Roll No. 16, Admission No.

1010. Now, I want correction of my ward's name Mahnoor Muddasar to

Mahnoor Muddasar Shah as per Birth Certificate.

Muddasar Mehraj Shah & Farheen Bashir

R/o Tangh Bagh, Eid Gah, Srinagar.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5995

NOTIFICATION

I want to change the name of my ward in Aadhaar card bearing No.

8106 2816 5706 from Riya Omer to Sheeza Omer. Now, I want this to be

changed.

Omer Firdous Najar F/o Sheeza Omer

R/o Urdu Bazar, Fateh Kadal, Srinagar.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Akriti Phool D/o Sh Anil Kumar R/o Ward No. 7, Mohalla Kaman

Khan, Poonch, J&K, presently residing at Sainik Colony, Jammu, hereby

inform the general public that my name and DoB have been wrongly

recorded in my Aadhar Card, DoB and other documents as Aakriti Phool

instead of Akriti Phool and incorrect DoB -01-01-2006 instead of correct

DoB 01-01-2008. Henceforth, I shall be known by my correct name and

Date of Birth in all records.

Akriti Phool D/o Sh. Anil Kumar

R/o Sainik Colony, Jammu.

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

connection.

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5996 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I, Neha Malhotra W/o Manu Rana R/o H. No 24-C, Shastri Nagar,

Near Govt. Higher Secondary School, Shastri Nagar, Gandhi Nagar,

Jammu do hereby declare that my name has wrongly been written as Neha

Rana instead of correct name Neha Malhotra as per Aadhaar Card in the

10th Std., CBSE Marks Card bearing No.13124109 for the session 2024-

2025 issued in the name of my son Samridh Partap Rana S/o Manu Rana

R/o Η. No. 24-C, Shastri Nagar, Jammu. Now, I am applying for

correction of same.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Shakuntla Devi D/o Des Raj R/o Kathar, Tehsil Bishnah, District

Jammu. In my PAN Card bearing No. DYIPD0952F in which my father’s

name is written as Bihari Lal instead of Des Raj. Now, I am applying for

change of father’s name.

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

connection.

Disclaimer

No legal responsibility is accepted for the publication of

Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5997

NOTIFICATION

I, Bharti W/o Sohan Lal R/o Ward No. 5, Kathua Tehsil & District

Kathua J&K do hereby declare that my son’s name wrongly written as

Krishna in School records of 10th, 11th & 12th class vide registration No.

226500800159004 (Class 10th Roll No. 165009097 during Session

Annual regular 2024), (Class 11th Roll No. 265003312 during Session Bi-

Annual Private 2025) & (Class 12th Roll No. 365027131 during Session

Annual regular 2026) whereas correct name is Krishna Gupta. Now, I am

applying for correction of same.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

This is to inform the general public that my name wrongly mentioned

in my Aadhaar Card bearing No. 5916 9242 5520 as Bilqees instead of

Bilaquess Banoo. In future, I will be called as Bilaquess Banoo.

Bilaquess Banoo W/o Nisar Ali Rather

R/o Mahboob Colony, Khumani Chowk Bemina, Budgam.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

5998 The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. [No. 23

NOTIFICATION

I am holding a Passport under Passport No. S1171161. My name by

mistake in Passport records was mentioned Riyan Jahan whereas my

actual and correct name is Mohammad Rayyan. I hereby also state that my

mother's name in Passport records was mentioned Tahira whereas my

mother's actual and correct name is Tahira Saleem. Now, I have applied

for a reissue of passport in Passport office, Srinagar.

Mohammad Rayyan S/o Saleem Jan

R/o Lane No. 7, Gulberg Colony, near Bilal Masjid, Hyderpora,

Srinagar, Kashmir, J&K UT.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Faisal Hassan S/o Ghulam Hassan Makaya R/o Rehmatullah

Colony, Parimpora, Srinagar, do hereby declare that my correct and actual

name is Faisal Hassan while as my name has been erroneously

recorded/printed in my Aadhaar Card No. 9751 6130 8746 as Fasil Hassan

instead of my correct name Faisal Hassan. Now, the same is to be

corrected.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

No. 23] The J&K Official Gazette, the 3rd Sept., 2026/12th Bhad., 1948. 5999

NOTIFICATION

I, Rahil Khan S/o Ved Raj R/o H. No. 28-29, Peer Mitha, Jammu

applying for change of my name from Rahil Khan (Old) Name) to Rahul

Verma (New Name) in Aadhaar Card No. 8664-1149-1939. Now, I want

this to be updated.

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

connection.

Disclaimer

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Advertisements/Public Notices in this Part of the Official Gazette of UT

of J&K. Persons notifying the Advertisements/Public Notices shall

remain solely responsible for the legal consequences and also for any

misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

NOTIFICATION

I, Rafeeqa Banoo D/o Mohd. Sidiq Sheikh R/o Shurat, Surat Jagir,

Kulgam, Jammu and Kashmir-192231, hereby inform that my name is

recorded as Mrs. Rafiqa D/o Mohd. Sidiq Sheikh, in the records of the

State Bank of India, in respect of Ledger Folio No. 2033015, pertaining to

50 shares. My correct/current name is Rafeeqa Banoo D/o Mohd. Sidiq

Sheikh, as appearing in my Aadhaar Card bearing No. 9379 9467 0273. I

hereby declare that Mrs. Rafiqa D/o Mohd. Sidiq Sheikh and Rafeeqa

Banoo, daughter of Mohd. Sidiq Sheikh, are one and the same person.

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

connection.

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of J&K. Persons notifying the Advertisements/Public Notices shall

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misrepresentation etc.

By order.

General Manager,

Government Press, Srinagar.

————

2 The J&K Official Gazette, the 10th Aug., 2026/19th Vaisa., 1948. [No. 20-b

powers to accord Administrative Approval, Technical Sanction and

Award of Contracts notified vide S.O.-15 dated 09.01.2020, namely :—

I. For table under the heading “(A) Powers to accord

Administrative Approval", the following entries shall be

substituted against S No. 1 :

No.

Nature of

Power

To Whom

Delegated

Extent

Remarks

(Amended)

Administrative

approval to

expenditure on

individual

works.

Administrative

Departments.

Upto Rs. 30.00

Crores with

concurrence of

Director Finance/FA

& CAO

Proposals

for

Administrative

approval

all

projects above Rs.

30.00 Crores, after

concurrence

Finance Department

shall be placed for

the

consideration

and approval of the

Council of Ministers

(CoM).

Chief Engineer Upto Rs. 15.00 Crore

with concurrence of

FA/CAO

Major Heads of

Departments

including

District

Development

Commissioner

Upto Rs. 7.50 Crore

Superintending

Engineer.

Upto Rs. 4.50 Crore

II. For table under the heading, “(B) Powers to accord Technical

Sanction”, the following entries shall be substituted against

S. No.1 & S. No. 2 :—

No.

Nature of

Power

To Whom

Delegated

Extent

Remarks (Amended)

To accord

technical

sanction to

detailed

estimates

cost

original

works or parts

thereof

including

special

repairs,

renovations,

additions and

Superintending

Engineer

Upto Rs. 2.00

Crores

(b) plans and designs for

individual works costing

over Rs. 5.00 lakhs and

Rs.

20.00

lakhs

are

approved by S.E and C.Es

respectively

before

technical

sanction

accorded

Executive

Engineer, Superintending

Engineer respectively.

Ex. Engineer

Upto

Rs.

75.00 Lakh

Assistant

Executive

Engineer.

Upto

Rs.

10.00 Lakh

No. 20-b] The J&K Official Gazette, the 10th Aug., 2026/19th Vaisa., 1948.

alterations

and

improvements

not

chargeable to

maintenance.

To accord

technical

sanction to

detailed

estimates

chargeable to

maintenance

and repairs.

Superintending

Engineer

Upto Rs. 7.50

Lakh

Ex. Engineer

Upto Rs. 3.75

Lakh

Assistant

Executive

Engineer

Upto Rs. 1.00

Lakh

III. In table, under heading “(C) Powers to sanction/award

contracts”, for entry appearing at S. No. 2, the following entry

shall be substituted.

No.

Nature of

Power

To Whom

Delegated

Extent

Remarks (Amended)

To grant

contracts for

individual

works.

Departmental

Contract

Committee

Upto Rs.

60.00 Crore

Chief Engineer

Upto Rs.

30.00 Crore

Superintendent

Engineer

Upto Rs.

10.50 Crore

Executive

Engineer

Upto Rs. 2.25

Crore

By order of the Lieutenant Governor.

Sd/-

SHAILENDRA KUMAR, IAS,

Financial Commissioner (ACS),

Finance Department.

2 The J&K Official Gazette, the 12th August, 2026/21st Srav., 1948. [No. 20-c

information further discloses that as part of above criminal conspiracy

among others, one such module under Shabir Ahmad Lone S/o

Mohammad Akbar Lone R/o Kangan, Ganderbal, is in touch with

Pakistani terrorist handlers(s) across the LoC as well as Pakistani

agencies

and

their

behest

raising

funds

and

radicalizing/motivating/recruiting potential youths of Indian origin to

join

proscribed

terrorist

organization(s)

for

furthering

the

terrorist/unlawful activities of proscribed terrorist organization(s)

operating in the UT of J&K and various parts of Indian soil etc.; and

Whereas, based on the above, a Case FIR No. 01/2026 u/s

13,17,18,18-B, 20, 38, 39 of ULA (P) Act came to be registered in the

Police Station, CIK, Srinagar, and the investigation of the case was set

into motion; and

Whereas, during the initial investigation, the seizure memos were

prepared, and the statements of witnesses acquainted with the facts and

circumstances of the case were recorded under the relevant provisions of

law; and

Whereas, during the investigation, the role/ involvement of one

Irfan Ahmad Wani S/o Bashir Ahmad Wani R/o Heerpora, Shopian,

came to the fore in the case, who was subsequently arrested and was

found in close contact with the accused viz. Shabir Ahmad Lone. The

accused viz. Irfan Ahmad Wani was also found in contact with

Pakistani-based persons through encrypted communication platforms and

had communicated through WhatsApp with Pakistani-based mobile

numbers ; and

Whereas, during investigation, it was found that the accused viz.

Irfan Ahmad Wani was persuaded, motivated, and directed by Shabir

Ahmad Lone to mobilise Kashmiri youth against the Union of India by

propagating anti-India and secessionist narratives. Acting under his

instructions, accused Irfan Ahmad Wani delivered anti-national sermons

and speeches while discharging his functions as Imam (Cleric) of Jamia

Masjid Kachdoora Shopian, with the intent to radicalize and influence

members of the public to support secessionism, i.e to secede J&K from

the Union of India and also to bring hatred and disaffection against India;

and

Whereas, during the investigation, it was found that the accused viz.

Shabir Ahmad Lone, was in touch with Pakistani terrorist handler(s)

across the LoC as well as Pakistani agencies and on their behest was

raising funds and radicalizing/motivating/recruiting youth of Indian

origin to join the proscribed terrorist organization(s) for furthering the

terrorist/unlawful activities in the UT of J&K; and

No. 20-c] The J&K Official Gazette, the 12th August, 2026/21st Srav., 1948. 3

Whereas, the investigation, in respect of accused viz. Shabir Ahmad

Lone, who has during the investigation of this case been arrested by

Delhi Police in Case FIR No. 01/2026 of Police Station, Supreme Court,

Metro, New Delhi, and others who are yet to be identified in

the case, shall continue in terms of Section 193 (9) BNSS for

the commission of offences punishable under section 17, 18, 18-B, 20,

38 & 39 of the Unlawful Activities (Prevention) Act, in order to ascertain

the nature and extent of his association and conspiracy with the accused

viz. Irfan Ahmad Wani and others, and the Supplementary Charge Sheet

against them would be filed in the competent Court of law; and

Whereas, on the basis of the investigation, the statement of

witnesses recorded and other evidence collected, the Investigating

Officer has established a prima facie involvement of the below-

mentioned accused for the commission of offences punishable under

Section of the Unlawful Activities (Prevention) Act, 1967 as shown

against his name :—

No.

Name of the accused person

Offence

Irfan Ahmad Wani S/o Bashir Ahmad Wani

R/o Heerpora, Shopian.

13 ULA (P) Act

Whereas, the Authority appointed by the Government under sub-

section (2) of Section 45 of the Unlawful Activities (Prevention) Act,

1967, has independently examined the Case Diary file and all the other

relevant documents relating to the case and has come to the conclusion

that prima facie case is made out against the above accused; and

Whereas, after perusing the Case Diary file, the relevant documents

and also taking into consideration the views of the Authority appointed

under sub-section (2) of section 45 of the Unlawful Activities

(Prevention) Act, 1967, the Government is of the view that there is

sufficient material and evidence available against the above-mentioned

accused for his prosecution under the provisions of law.

Now, therefore, in exercise of the powers conferred by Section 45 of

the Unlawful Activities (Prevention) Act, 1967, the Government

hereby accord sanction for launching prosecution against the accused viz.

Irfan Ahmad Wani, for the commission of offence punishable under

Section 13 of ULA (P) Act, arising out of FIR No. 01/2026 of Police

Station, CIK, Srinagar.

By order of the Lieutenant Governor.

Sd/-

CHANDRAKER BHARTI, IAS,

Principal Secretary to the Government.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Definitions.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

(3) The provisions of this Act shall apply to the high seas.

2. (1) In this Act, unless the context otherwise requires,—

(a) "authorised personnel" means the officers and sailors assigned to warships

or military aircraft of the Indian Navy or officers and enrolled persons of the Coast

Guard assigned to ships or aircraft of the Indian Coast Guard or officers of the Central

Government or the State Government authorised for any ship or aircraft clearly marked

and identifiable as being on Government service;

(b) "Code" means the Code of Criminal Procedure, 1973;

Sea, 1982;

(d) "Designated Court" means a Court of Session specified as such under

section 8;

(e) "high seas" includes the Exclusive Economic Zone and all waters beyond the

jurisdiction of any other State.

Explanation.—For the purposes of this clause, "Exclusive Economic Zone"

means the Exclusive Economic Zone of any other State including the Exclusive

Economic Zone of India;

(f) "notification" means a notification published in the Official Gazette;

(g) "other State" means any country other than India;

(h) "piracy" means—

(i) any illegal act of violence or detention or any act of depredation

committed for private ends by any person or by the crew or any passenger of a

private ship and directed on the high seas against another ship or any person or

property on board such ship;

(ii) any act of voluntary participation in the operation of a ship with

knowledge of facts, making it a pirate ship;

(iii) any act of inciting or of intentionally facilitating an act described in

sub-clause (i) or sub-clause (ii); or

(iv) any act which is deemed piratical under the international law including

customary international law;

(i) "pirate ship" means a ship which—

(i) is intended by the person in dominant control to be used for the purposes

of committing any of the acts referred to in sub-clauses (i) to (iv) of clause (h); or

(ii) has been used to commit any such act, referred to in sub-clause (i) of

this clause, so long as it remains under the control of the person guilty of that act;

( j) "ship" means—

(i) vessel or water craft of every description, including non-displacement

craft;

(ii) sea planes and other aircraft,

used or capable of being used as means of transportation on water or engaged

in any operations at sea.

Explanation.—For the purposes of this clause, "aircraft" shall have the

same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934;

(k) "stateless person" means a person who is not considered as a national by

any country by virtue of its laws.

(2) The words and expressions used in this Act and not defined but defined in the

Convention, the Indian Penal Code, the Code or the Territorial Waters, Continental Shelf,

2 of 1974.

45 of 1860.

22 of 1934.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-53

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Exclusive Economic Zone and Other Maritime Zones Act, 1976, shall have the meanings

respectively assigned to them in such Convention, the Codes or the Act.

3. Whoever commits any act of piracy, shall be punished—

(i) with imprisonment which may extend to imprisonment for life or with fine or

with both; or

(ii) with death or with imprisonment for life, if such person in committing the act

of piracy causes death or an attempt thereof,

and in addition shall also be subject to restitution or forfeiture of property involved in the

commission of such offence.

4. Whoever attempts to commit the offence of piracy or aids or abets or conspires or

procures for the commission of such offence shall be punished with imprisonment for a term

which may extend to ten years or with fine or with both.

5. Whoever participates or organises or directs other person to participate in an act of

piracy shall be punished with imprisonment for a term which may extend to fourteen years or

with fine or with both.

6. Notwithstanding anything contained in the Code, the Central Government may, for

the purposes of this Act, by notification, confer the powers of arrest, investigation and

prosecution of any person exercisable by a police officer under the Code on any of its officer

or such officer of a State Government.

7. (1) The authorised personnel may, either generally or on suspicion that a ship is

engaged in piracy on the high seas, board such ship and arrest the persons or seize the pirate

ship and property on board.

(2) The ship or property seized under sub-section (1) shall be disposed of only by the

order of the court.

8. For the purposes of providing speedy trial of offences under this Act, the Central

Government shall, after consulting the Chief Justice of the concerned High Court, by

notification, specify—

(i) one or more Courts of Sessions in a State, to be the Designated Court for the

purposes of this Act; and

(ii) the territorial jurisdiction of each such court:

Provided that such territorial jurisdiction shall be determined on the basis of the

port or place of disembarkation within India of the person suspected or accused of an

offence under this Act.

9. The Designated Court shall have jurisdiction to try an offence punishable under

this Act where such offence is committed—

(i) by a person who is apprehended by, or is in the custody of, the authorised

personnel or the police, regardless of the nationality or citizenship of such person;

(ii) by a person who is a citizen of India or a resident foreign national in India or

any stateless person:

Provided that nothing in this section shall apply to a warship or its auxiliary

ship or a Government owned ship employed for non-commercial service and is under

Punishment

for piracy.

Punishment

for attempt

to commit

piracy, etc.

Punishment

for organising

or directing

others to

participate in

an act of

piracy.

Conferment

of power of

arrest,

investigation,

etc.

Arrest of

persons and

seizure of ship

and property.

Designated

Court.

Jurisdiction of

Designated

Court.

80 of 1976.

No. 11-53] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

the control of Government authorities at the time of commission of the offence of

piracy.

10. (1) Notwithstanding anything contained in the Code,—

(a) all offences under this Act shall be tried by the Designated Court notified as

such under clause (i) of section 8;

(b) where a person accused of, or suspected of, the commission of an offence

under this Act is forwarded to a Magistrate under sub-section (2) or sub-section (2A)

of section 167 of the Code, such Magistrate may authorise the detention of such

person in such custody, as he thinks fit, for a period not exceeding fifteen days in the

whole, where such Magistrate is a Judicial Magistrate, and seven days in the whole

where such Magistrate is an Executive Magistrate:

Provided that where such Magistrate considers—

(i) at the time when such person is forwarded to him under this

sub-section; or

(ii) at any time before the expiry of the period of detention authorised by

him,

that the detention of such person is not necessary, he shall order such person to be forwarded

to the Designated Court having jurisdiction.

(2) The Designated Court may exercise, in relation to the person forwarded to him

under clause (b) of sub-section (1), the same power which a Magistrate having jurisdiction

to try a case may exercise under section 167 of the Code, in relation to an accused person in

such case who has been forwarded to him under that section.

(3) A Designated Court may, upon a perusal of a complaint made by an officer of the

Central Government or the State Government, as the case may be, authorised in this behalf,

take cognizance of that offence without the accused being committed to it for trial.

(4) While trying an offence under this Act, a Designated Court may also try an offence

under any other law, other than an offence under this Act, with which the accused may be

charged at the same trial under the Code.

(5) Notwithstanding anything contained in the Code, a Designated Court shall, as far

as practicable, hold the trial on a day-to-day basis.

11. Where a person is accused of having committed an offence punishable under this

Act and, if,—

(a) the arms, ammunitions, explosives and other equipments are recovered from

the possession of the accused, and there are reasonable grounds to believe that such

arms, ammunitions, explosives or other equipments of similar nature were used or

intended to be used in the commission of the offence;

(b) there is evidence of use of force, threat of force or any other form of

intimidation caused to the crew or passengers of the ship in connection with the

commission of the offence; or

explosives or committing any form of violence against the crew, passengers or cargo of

a ship,

Trial of

offences by

Designated

Court.

Presumption.

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-53

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

then, the Designated Court shall presume, unless the contrary is proved, that the accused

person had committed such offence.

12. (1) Notwithstanding anything contained in the Code, no person accused of an

offence punishable under this Act shall, if in custody, be released on bail or on his own bond

unless—

(a) the Public Prosecutor has been given a reasonable opportunity to oppose

the application for such release; and

(b) where the Public Prosecutor opposes the application, the Court is satisfied

that there are reasonable grounds for believing that he is not guilty of such offence

and that he is not likely to commit any offence while on bail.

(2) Nothing contained in this section shall be deemed to affect the special powers of

the High Court regarding grant of bail under section 439 of the Code.

13. Save as otherwise provided in this Act, the provisions of the Code shall apply to

the proceedings before a Designated Court and the person conducting a prosecution before

a Designated Court shall be deemed to be a Public Prosecutor appointed under the said

Code.

14. (1) The offences under this Act shall be deemed to have been included as extraditable

offences and provided for in all extradition treaties made by India with any other State and

which extend to and are binding on India on the date of commencement of this Act.

(2) In the absence of a bilateral extradition treaty, the offences under this Act shall be

extraditable offences between India and other State on the basis of reciprocity.

(3) For the purposes of application of the provisions of the Extradition Act, 1962 to the

offences under this Act, any ship registered in other State shall, at any time while that ship is

operating, be deemed to be within the jurisdiction of that other State whether or not it is for

the time being also within the jurisdiction of any other State.

15. (1) No suit, prosecution or other legal proceedings shall lie against an authorised

personnel for anything which is in good faith done or intended to be done in pursuance of

the provisions of this Act.

(2) No suit or other legal proceeding shall lie against the Central Government or any

State Government for any damage caused or likely to be caused for anything which is in

good faith done or intended to be done in pursuance of the provisions of this Act.

DR. REETA VASISHTA,

Secretary to the Govt. of India.

Provisions as

to bail.

Application

of Code in

proceedings

before

Designated

Court.

Provision as

to extradition.

Protection of

action taken

in good faith.

34 of 1962.

No. 11-53] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

Sd/-

THE GAZETTE OF INDIA EXTRAORDINARY

[Part II—

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THE GAZETTE OF INDIA EXTRAORDINARY

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THE GAZETTE OF INDIA EXTRAORDINARY

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THE GAZETTE OF INDIA EXTRAORDINARY

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THE GAZETTE OF INDIA EXTRAORDINARY

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THE GAZETTE OF INDIA EXTRAORDINARY

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No. 11-54] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 119

120

THE GAZETTE OF INDIA EXTRAORDINARY

[Part II—

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120 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-54

THE APPROPRIATION (NO. 2) ACT, 2023

NO. 5 OF 2023

[29th March, 2023.]

An Act to authorise payment and appropriation of certain further sums from and

out of the Consolidated Fund of India for the services of the financial year

2022-23.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:—

1. This Act may be called the Appropriation (No. 2) Act, 2023.

2. From and out of the Consolidated Fund of India there may be paid and applied

sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate

to the sum of two lakh seventy thousand five hundred eight crore and eighty-nine lakh

rupees towards defraying the several charges which will come in course of payment during

the financial year 2022-23 in respect of the services specified in column 2 of the Schedule.

3. The sums authorised to be paid and applied from and out of the Consolidated Fund

of India by this Act shall be appropriated for the services and purposes expressed in the

Schedule in relation to the said year.

Short title.

Issue of

Rs.270508,89,00,000

out of the

Consolidated

Fund of India

for the financial

year

2022-23.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 29th March, 2023/Chaitra 8, 1945 (Saka)

The following Act of Parliament received the assent of the President on the

29th March, 2023 and is hereby published for general information:—

Appropriation.

———————————————————————————————

Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-55

———————————————————————————————

PART IV

Reprints from the Government of India Gazette.

______________________________________________________________

_____

EXTRAORDINARY

REGD NO. JK–33

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

THE SCHEDULE

(See sections 2 and 3)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

Department of Agriculture and

Farmers Welfare.......................................................

Revenue

4,00,000

Department of Agricultural Research and Education ...

Revenue

145,29,00,000

Atomic Energy .............................................................

Revenue

18,00,00,000

18,00,00,000

Capital

1,00,000

Ministry of Ayush .......................................................

Revenue

1,00,000

Department of Chemicals and Petrochemicals.......

Revenue

1,00,000

Department of Fertilisers ...........................................

Revenue

36325,36,00,000

Department of Pharmaceuticals ................................

Revenue

1,00,000

1,00,000

2,00,000

Ministry of Civil Aviation ..........................................

Revenue

2,00,000

Capital

10,00,00,000

Ministry of Coal ..........................................................

Revenue

1,00,000

Department of Commerce .........................................

Revenue

742,01,00,000

Department for Promotion of Industry and

Internal Trade ..........................................................

Revenue

2,00,000

29,00,000

31,00,000

Capital

235,98,00,000

Department of Posts ...................................................

Revenue

83,96,00,000

Capital

518,40,00,000

Department of Telecommunications ........................

Revenue

25052,58,00,000

25,00,00,000

25077,58,00,000

Capital

634,36,00,000

1,14,00,000

635,50,00,000

Department of Consumer Affairs............................

Capital

6,77,00,000

Department of Food and Public Distribution...........

Capital

3,21,00,000

Ministry of Cooperation ............................................

Revenue

1002,03,00,000

Capital

1,00,000

Ministry of Culture ......................................................

Revenue

2,00,000

Ministry of Defence (Civil) .......................................

Revenue

2327,36,00,000

1,71,00,000

2329,07,00,000

Capital

2,00,000

Defence Services (Revenue) .......................................

Revenue

7219,57,00,000

20,87,00,000

7240,44,00,000

Capital Outlay on Defence Services.........................

Capital

1,00,000

233,98,00,000

233,99,00,000

Defence Pensions ........................................................

Revenue

33724,38,00,000

Ministry of Development of North Eastern Region....

Capital

33,76,00,000

Ministry of Earth Sciences .........................................

Revenue

3,00,000

Department of School Education and Literacy ......

Revenue

1,00,000

Department of Higher Education ..............................

Revenue

12,67,00,000

Capital

1,00,000

Ministry of Electronics and Information Technology ..

Revenue

3,00,000

Capital

1,00,000

Ministry of Environment, Forests and Climate Change ....

Revenue

2,00,000

Capital

1,00,000

Ministry of External Affairs ......................................

Revenue

451,58,00,000

Department of Economic Affairs .............................

Revenue

4,00,000

Department of Financial Services .............................

Revenue

1,00,000

Department of Revenue..............................................

Revenue

67012,58,00,000

Direct Taxes ..........................................................

Capital

2,00,000

Indirect Taxes ...............................................................

Revenue

1,00,000

Capital

2,00,000

No.

Vote

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-55

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Indian Audit and Accounts Department ..................

Capital

134,21,00,000

CHARGED.—Interest Payments ......................................

Revenue

4830,00,00,000

4830,00,00,000

CHARGED.—Repayment of Debt ....................................

Capital

70762,96,00,000

70762,96,00,000

Pensions ........................................................................

Revenue

1499,19,00,000

Transfers to States.......................................................

Revenue

1,00,000

Capital

1,00,000

1,00,000

2,00,000

Department of Fisheries .............................................

Revenue

1,00,000

Department of Animal Husbandry and Dairying ....

Revenue

31,14,00,000

Ministry of Food Processing Industries ....................

Revenue

1,00,000

Department of Health and Family Welfare .............

Revenue

3,00,000

Capital

1,00,000

Ministry of Home Affairs ...........................................

Revenue

1,00,000

Capital

1,00,000

Police .............................................................................

Revenue

1,00,000

Capital

1,00,000

13,00,000

14,00,000

Andaman and Nicobar Islands ....................................

Revenue

9,00,000

Capital

20,00,000

Ladakh ...........................................................................

Revenue

4,00,000

Lakshadweep .................................................................

Revenue

35,95,00,000

Transfers to Delhi ..................................................

Capital

1,00,000

Transfers to Jammu and Kashmir .............................

Revenue

158,00,00,000

Ministry of Housing and Urban Affairs ....................

Revenue

4,00,000

Capital

3,00,000

Ministry of Information and Broadcasting ..............

Revenue

1,00,000

Department of Water Resources, River

Development and Ganga Rejuvenation ................

Revenue

1,00,000

Capital

1,00,000

Ministry of Labour and Employment ......................

Revenue

1,00,000

Law and Justice.............................................................

Revenue

3166,09,00,000

Election Commission .............................................

Capital

1,00,000

Ministry of Micro, Small and Medium Enterprises ..

Revenue

2306,21,00,000

Ministry of Mines ........................................................

Revenue

151,95,00,000

Ministry of New and Renewable Energy ..................

Revenue

5536,00,00,000

Ministry of Petroleum and Natural Gas ...................

Revenue

2,00,000

Ministry of Planning ...................................................

Revenue

16,44,00,000

Ministry of Ports, Shipping and Waterways ............

Revenue

1,00,000

Capital

23,86,00,000

Ministry of Power .......................................................

Revenue

1,00,000

CHARGED.—Union Public Service Commission .........

Revenue

18,75,00,000

18,75,00,000

Ministry of Railways ...................................................

Revenue

1340,94,00,000

68,80,00,000

1409,74,00,000

Capital

1,00,000

882,00,00,000

882,01,00,000

Ministry of Road Transport and Highways .............

Revenue

1,00,000

Capital

3693,10,00,000

Department of Land Resources .................................

Revenue

1,00,000

Department of Science and Technology ..................

Revenue

2,00,000

Department of Biotechnology ..................................

Revenue

2,00,000

Department of Scientific and Industrial Research ..

Revenue

1,00,000

No. 11-55] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

Vote

Ministry of Skill Development and Entrepreneurship..

Revenue

1,00,000

Department of Social Justice and Empowerment.....

Capital

8,17,00,000

Department of Empowerment of Persons with

Disabilities .................................................................

Revenue

1,00,000

Department of Space ..................................................

Revenue

1,00,000

Capital

1,00,000

Ministry of Textiles ....................................................

Revenue

2,00,000

100

Ministry of Tribal Affairs...........................................

Revenue

96,00,000

102

Ministry of Youth Affairs and Sports .......................

Revenue

1,00,000

T OTAL:

193645,24,00,000

76863,65,00,000

270508,89,00,000

DR. REETA VASISHTA,

Secretary to the Govt. of India.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II— SEC. 1]

Sd/-

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-55

THE JAMMU AND KASHMIR APPROPRIATION

(No. 2) ACT, 2023

NO. 6 OF 2023

[29th March, 2023.]

An Act to authorise payment and appropriation of certain sums from and out of

the Consolidated Fund of the Union territory of Jammu and Kashmir for the

services of the financial year 2023-24.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India, in

exercise of powers vested under the Jammu and Kashmir Reorganisation Act, 2019 as follows:—

1. This Act may be called the Jammu and Kashmir Appropriation (No. 2) Act, 2023.

2. From and out of the Consolidated Fund of the Union territory of Jammu and Kashmir,

there may be paid and applied sums not exceeding those specified in column 3 of the Schedule

amounting in the aggregate to the sum of one lakh forty-eight thousand five hundred crore

rupees towards defraying the several charges which will come in course of payment during

the financial year 2023-24 in respect of the services specified in column 2 of the Schedule.

3. The sums authorised to be paid and applied from and out of the Consolidated Fund

of the Union territory of Jammu and Kashmir by this Act shall be appropriated for the

services and purposes expressed in the Schedule in relation to the said year.

Short title.

Issue of Rs.

148500,00,00,000

out of the

Consolidated

Fund of the

Union territory

of Jammu and

Kashmir for the

financial year

2023-24.

Appropriation.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 29th March, 2023/Chaitra 8, 1945 (Saka)

The following Act of Parliament received the assent of the President on the

29th March, 2023 and is hereby published for general information:—

———————————————————————————————

Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-56

———————————————————————————————

PART IV

Reprints from the Government of India Gazette.

______________________________________________________________

_____

EXTRAORDINARY

REGD NO. JK–33

THE SCHEDULE

(See sections 2 and 3)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

General Administration Department ............................. Revenue

529,18,07,000

31,68,44,000

560,86,51,000

Capital

163,41,19,000

. .

163,41,19,000

Home Department............................................................ Revenue

10314,22,39,000

. .

10314,22,39,000

Capital

799,61,03,000

. .

799,61,03,000

Planning Department ....................................................... Revenue

134,80,01,000

. .

134,80,01,000

Capital

786,56,80,000

. .

786,56,80,000

Information Department ................................................. Revenue

122,04,81,000

. .

122,04,81,000

Capital

100,47,70,000

. .

100,47,70,000

Mining Department .......................................................... Revenue

78,34,61,000

. .

78,34,61,000

Capital

12,20,00,000

. .

12,20,00,000

Power Development Department .................................. Revenue

4388,24,24,000

. .

4388,24,24,000

Capital

1964,90,03,000

. .

1964,90,03,000

Education Department ..................................................... Revenue

12000,18,27,000

. .

12000,18,27,000

Capital

792,12,18,000

. .

792,12,18,000

Finance Department......................................................... Revenue

13620,83,88,000

9635,18,00,000

23256,01,88,000

Capital

1021,65,59,000

37978,38,00,000

39000,03,59,000

Parliamentary Affairs Department ................................ Revenue

58,71,79,000

87,10,000

59,58,89,000

Capital

4,00,00,000

. .

4,00,00,000

Law Department ............................................................... Revenue

830,23,02,000

102,35,00,000

932,58,02,000

Capital

192,00,00,000

. .

192,00,00,000

Industry and Commerce Department ............................ Revenue

347,43,60,000

. .

347,43,60,000

Capital

741,78,54,000

. .

741,78,54,000

Agriculture Department ................................................... Revenue

1308,00,78,000

. .

1308,00,78,000

Capital

1953,95,00,000

. .

1953,95,00,000

Animal/Sheep Husbandry Department .......................... Revenue

669,08,18,000

. .

669,08,18,000

Capital

476,43,73,000

. .

476,43,73,000

Revenue Department ....................................................... Revenue

830,53,54,000

. .

830,53,54,000

Capital

59,50,00,000

. .

59,50,00,000

Food Civil Supplies and Consumer Affairs Department .... Revenue

236,20,92,000

. .

236,20,92,000

Capital

390,87,21,000

. .

390,87,21,000

Public Works Department ............................................... Revenue

1327,60,32,000

. .

1327,60,32,000

Capital

4062,86,99,000

. .

4062,86,99,000

Health and Medical Education Department.................. Revenue

6264,74,70,000

. .

6264,74,70,000

Capital

2097,53,11,000

. .

2097,53,11,000

Social Welfare Department ............................................. Revenue

3538,71,81,000

. .

3538,71,81,000

Capital

98,92,40,000

. .

98,92,40,000

Housing and Urban Development Department ............ Revenue

1297,50,60,000

. .

1297,50,60,000

Capital

2928,04,20,000

. .

2928,04,20,000

Tourism Department ........................................................ Revenue

215,00,08,000

. .

215,00,08,000

Capital

287,32,00,000

. .

287,32,00,000

Forest Department ........................................................... Revenue

1568,51,97,000

. .

1568,51,97,000

Capital

207,74,52,000

. .

207,74,52,000

Irrigation Department...................................................... Revenue

717,57,66,000

. .

717,57,66,000

Capital

1310,50,41,000

. .

1310,50,41,000

No.

of Vote/

Appro-

priation

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-56

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

No.

of Vote/

Appro-

priation

Public Health Engineering Department ........................ Revenue

1838,11,64,000

. .

1838,11,64,000

Capital

5850,00,00,000

. .

5850,00,00,000

Hospitality and Protocol Department .......................... Revenue

239,37,08,000

. .

239,37,08,000

Capital

72,00,00,000

. .

72,00,00,000

Labour, Stationery and Printing Department .............. Revenue

111,13,22,000

. .

111,13,22,000

Capital

69,00,23,000

. .

69,00,23,000

Fisheries Department ....................................................... Revenue

111,56,86,000

. .

111,56,86,000

Capital

153,25,78,000

. .

153,25,78,000

Higher Education Department ........................................ Revenue

1540,67,76,000

. .

1540,67,76,000

Capital

729,75,00,000

. .

729,75,00,000

Rural Development Department .................................... Revenue

748,33,69,000

. .

748,33,69,000

Capital

4169,26,42,000

. .

4169,26,42,000

Transport Department .................................................... Revenue

107,39,02,000

. .

107,39,02,000

Capital

54,39,32,000

. .

54,39,32,000

Tribal Affairs Department .............................................. Revenue

121,90,73,000

. .

121,90,73,000

Capital

446,75,59,000

. .

446,75,59,000

Culture Department .......................................................... Revenue

97,37,65,000

. .

97,37,65,000

Capital

170,07,16,000

. .

170,07,16,000

Horticulture Department ................................................. Revenue

161,52,57,000

. .

161,52,57,000

Capital

572,78,73,000

. .

572,78,73,000

Disaster Management, Relief, Rehabilitation and

Reconstruction Department ........................................ Revenue

1009,82,08,000

. .

1009,82,08,000

Capital

410,67,41,000

. .

410,67,41,000

Youth Services and Technical Education Department ...... Revenue

669,47,69,000

. .

669,47,69,000

Capital

227,63,14,000

. .

227,63,14,000

Science and Technology Department ............................ Revenue

13,02,12,000

. .

13,02,12,000

Capital

109,85,00,000

. .

109,85,00,000

Cooperative Department ................................................. Revenue

71,19,69,000

. .

71,19,69,000

Capital

25,00,00,000

. .

25,00,00,000

T OTAL:

100751,53,46,000

47748,46,54,000

148500,00,00,000

DR. REETA VASISHTA,

Secretary to the Govt. of India.

Sd/-

No. 11-56] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE JAMMU AND KASHMIR APPROPRIATION

ACT, 2023

NO. 7 OF 2023

[29th March, 2023.]

An Act to authorise payment and appropriation of certain further sums from and

out of the Consolidated Fund of the Union territory of Jammu and Kashmir

for the services of the financial year 2022-23.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India, in

exercise of powers vested under the Jammu and Kashmir Reorganisation Act, 2019 as follows:—

1. This Act may be called the Jammu and Kashmir Appropriation Act, 2023.

2. From and out of the Consolidated Fund of the Union territory of Jammu and

Kashmir, there may be paid and applied sums not exceeding those specified in column 3 of

the Schedule amounting in the aggregate to the sum of three thousand seven hundred

eleven crore, seventy-one lakh and seventy-six thousand rupees towards defraying the

several charges which will come in course of payment during the financial year 2022-23 in

respect of the services specified in column 2 of the Schedule.

3. The sums authorised to be paid and applied from and out of the Consolidated

Fund of the Union territory of Jammu and Kashmir by this Act shall be appropriated for the

services and purposes expressed in the Schedule in relation to the said year.

Short title.

Issue of Rs.

3711,71,76,000

(Supplementary

Grant) out of the

Consolidated Fund

of the Union

territory of Jammu

and Kashmir for

the financial year

2022-23.

Appropriation.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 29th March, 2023/Chaitra 8, 1945 (Saka)

The following Act of Parliament received the assent of the President on the

29th March, 2023 and is hereby published for general information:—

———————————————————————————————

Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-57

———————————————————————————————

PART IV

Reprints from the Government of India Gazette.

______________________________________________________________

_____

EXTRAORDINARY

REGD NO. JK–33

THE SCHEDULE

(See sections 2 and 3)

Sums not exceeding

Services and purposes

Voted

Charged

by Parliament

on the

Total

Consolidated

Fund

Rs.

Finance Department............................................................... Revenue

2734,52,12,000

Law Department ..................................................................... Revenue

43,67,31,000

15,11,00,000

58,78,31,000

Health and Medical Education Department........................ Revenue

607,36,91,000

Irrigation Department............................................................ Capital

54,26,78,000

Hospitality and Protocol Department ................................ Revenue

3,35,94,000

Tribal Affairs Department .................................................... Capital

147,75,49,000

Horticulture Department ....................................................... Capital

8,76,53,000

Youth Services and Technical Education Department ...... Capital

5,64,78,000

Cooperative Department ....................................................... Revenue

91,24,90,000

TOTAL:

3696,60,76,000

15,11,00,000

3711,71,76,000

No.

of Vote/

Appro-

priation

DR. REETA VASISHTA,

Secretary to the Govt. of India.

Sd/-

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-57

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(2) In the cases to which Paragraph A of Part I of the First Schedule applies, where

the assessee has, in the previous year, any net agricultural income exceeding five thousand

rupees, in addition to total income, and the total income exceeds two lakh fifty thousand

rupees, then,—

(a) the net agricultural income shall be taken into account, in the manner

provided in clause (b) (that is to say, as if the net agricultural income were comprised

in the total income after the first two lakh fifty thousand rupees of the total income but

without being liable to tax), only for the purpose of charging income-tax in respect of

the total income; and

(b) the income-tax chargeable shall be computed as follows:—

(i) the total income and the net agricultural income shall be aggregated

and the amount of income-tax shall be determined in respect of the aggregate

income at the rates specified in the said Paragraph A, as if such aggregate

income were the total income;

(ii) the net agricultural income shall be increased by a sum of two lakh

fifty thousand rupees, and the amount of income-tax shall be determined in

respect of the net agricultural income as so increased at the rates specified in

the said Paragraph A, as if the net agricultural income as so increased were the

total income;

(iii) the amount of income-tax determined in accordance with sub-clause (i)

shall be reduced by the amount of income-tax determined in accordance with

sub-clause (ii) and the sum so arrived at shall be the income-tax in respect of

the total income:

Provided that in the case of every individual, being a resident in India, who is of the

age of sixty years or more but less than eighty years at any time during the previous year,

referred to in item (II) of Paragraph A of Part I of the First Schedule, the provisions of this

sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words

"three lakh rupees" had been substituted:

Provided further that in the case of every individual, being a resident in India, who is

of the age of eighty years or more at any time during the previous year, referred to in

item (III) of Paragraph A of Part I of the First Schedule, the provisions of this sub-section

shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh

rupees" had been substituted.

(3) In cases to which the provisions of Chapter XII or Chapter XII-A or section 115JB

or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or

section 164 or section 164A or section 167B of the Income-tax Act, 1961 (hereinafter referred

to as the Income-tax Act) apply, the tax chargeable shall be determined as provided in that

Chapter or that section, and with reference to the rates imposed by sub-section (1) or the

rates as specified in that Chapter or section, as the case may be:

Provided that the amount of income-tax computed in accordance with the provisions

of section 111A or section 112 or section 112A of the Income-tax Act shall be increased by

a surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D or E, as the

case may be, of Part I of the First Schedule, except in case of a domestic company whose

income is chargeable to tax under section 115BAA or section 115BAB of the Income-tax Act

or in case of co-operative society whose income is chargeable to tax under section 115BAD

of the Income-tax Act:

Provided further that in respect of any income chargeable to tax under section 115A,

115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBF, 115BBG,

115BBH, 115BBI, 115E, 115JB or 115JC of the Income-tax Act, the amount of income-tax

43 of 1961.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

computed under this sub-section shall be increased by a surcharge, for the purposes of the

Union, calculated,—

(a) in the case of every individual or Hindu undivided family or association of

persons except in a case of an association of persons consisting of only companies

as its members, or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act, not having any income under section 115AD of the Income-tax Act,—

(i) having a total income exceeding fifty lakh rupees but not exceeding

one crore rupees, at the rate of ten per cent. of such income-tax;

(ii) having a total income exceeding one crore rupees, but not exceeding

two crore rupees, at the rate of fifteen per cent. of such income-tax;

(iii) having a total income exceeding two crore rupees, but not exceeding

five crore rupees, at the rate of twenty-five per cent. of such income-tax; and

(iv) having a total income exceeding five crore rupees, at the rate of

thirty-seven per cent. of such income-tax;

(b) in the case of every individual or association of persons, except in a case of

an association of persons consisting of only companies as its members or body of

individuals, whether incorporated or not, or every artificial juridical person referred to

in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, having income

under section 115AD of the Income-tax Act,—

(i) having a total income exceeding fifty lakh rupees but not exceeding

one crore rupees, at the rate of ten per cent. of such income-tax;

(ii) having a total income exceeding one crore rupees, but not exceeding

two crore rupees, at the rate of fifteen per cent. of such income-tax;

(iii) having a total income [excluding the income by way of dividend or

income of the nature referred to in clause (b) of sub-section (1) of section 115AD

of the Income-tax Act] exceeding two crore rupees but not exceeding five crore

rupees, at the rate of twenty-five per cent. of such income-tax;

(iv) having a total income [excluding the income by way of dividend or

income of the nature referred to in clause (b) of sub-section (1) of section 115AD

of the Income-tax Act] exceeding five crore rupees, at the rate of thirty-seven

per cent. of such income-tax; and

(v) having a total income [including the income by way of dividend or

income of the nature referred to in clause (b) of sub-section (1) of section 115AD

of the Income-tax Act] exceeding two crore rupees, but is not covered in

sub-clauses (iii) and (iv), at the rate of fifteen per cent. of such income-tax:

Provided that in case where the total income includes any income by way

of dividend or income chargeable under clause (b) of sub-section (1) of

section 115AD of the Income-tax Act, the rate of surcharge on the income-tax

calculated on that part of income shall not exceed fifteen per cent.;

members,—

(i) at the rate of ten per cent. of such income-tax, where the total income

exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such income-tax, where the total

income exceeds one crore rupees;

(d) in the case of every co-operative society except a co-operative society

whose income is chargeable to tax under section 115BAD of the Income-tax Act,—

(i) at the rate of seven per cent. of such income-tax, where the total

income exceeds one crore rupees but does not exceed ten crore rupees;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) at the rate of twelve per cent. of such income-tax, where the total

income exceeds ten crore rupees;

(e) in the case of every firm or local authority, at the rate of twelve per cent. of

such income-tax, where the total income exceeds one crore rupees;

(f) in the case of every domestic company except such domestic company

whose income is chargeable to tax under section 115BAA or section 115BAB of the

Income-tax Act,—

(i) at the rate of seven per cent. of such income-tax, where the total

income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such income-tax, where the total

income exceeds ten crore rupees;

(g) in the case of every company, other than a domestic company,—

(i) at the rate of two per cent. of such income-tax, where the total income

exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of five per cent. of such income-tax, where the total income

exceeds ten crore rupees:

Provided also that in the case of persons mentioned in (a) and (b) above, having total

income chargeable to tax under section 115JC of the Income-tax Act, and such income

exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount

payable as income-tax and surcharge thereon shall not exceed the total amount payable

as income-tax on a total income of fifty lakh rupees by more than the amount of

income that exceeds fifty lakh rupees;

(ii) one crore rupees but does not exceed two crore rupees, the total amount

payable as income-tax and surcharge thereon shall not exceed the total amount payable

as income-tax and surcharge on a total income of one crore rupees by more than the

amount of income that exceeds one crore rupees;

(iii) two crore rupees but does not exceed five crore rupees, the total amount

payable as income-tax and surcharge thereon shall not exceed the total amount payable

as income-tax and surcharge on a total income of two crore rupees by more than the

amount of income that exceeds two crore rupees;

(iv) five crore rupees, the total amount payable as income-tax and surcharge

thereon shall not exceed the total amount payable as income-tax and surcharge on a

total income of five crore rupees by more than the amount of income that exceeds five

crore rupees:

Provided also that in the case of association of persons mentioned in (c) above,

having total income chargeable to tax under section 115JC of the Income-tax Act exceeds,—

(i) fifty lakh rupees but does not exceed one crore rupees, the total amount

payable as income-tax and surcharge thereon shall not exceed the total amount payable

as income-tax on a total income of fifty lakh rupees by more than the amount of

income that exceeds fifty lakh rupees;

(ii) one crore rupees, the total amount payable as income-tax and surcharge

thereon shall not exceed the total amount payable as income-tax and surcharge on a

total income of one crore rupees by more than the amount of income that exceeds one

crore rupees:

Provided also that in the case of a co-operative society mentioned in (d) above,

having total income chargeable to tax under section 115JC of the Income-tax Act, and such

income exceeds,—

(i) one crore rupees but does not exceed ten crore rupees, the total amount

payable as income-tax and surcharge thereon shall not exceed the total amount payable

as income-tax on a total income of one crore rupees by more than the amount of

income that exceeds one crore rupees;

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) ten crore rupees, the total amount payable as income-tax and surcharge

thereon shall not exceed the total amount payable as income-tax and surcharge on a

total income of ten crore rupees by more than the amount of income that exceeds ten

crore rupees:

Provided also that in the case of persons mentioned in (e) above, having total income

chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds one

crore rupees, the total amount payable as income-tax on such income and surcharge thereon

shall not exceed the total amount payable as income-tax on a total income of one crore

rupees by more than the amount of income that exceeds one crore rupees:

Provided also that in the case of every company having total income chargeable to tax

under section 115JB of the Income-tax Act, and such income exceeds one crore rupees but

does not exceed ten crore rupees, the total amount payable as income-tax on such income

and surcharge thereon, shall not exceed the total amount payable as income-tax on a total

income of one crore rupees by more than the amount of income that exceeds one crore

rupees:

Provided also that in the case of every company having total income chargeable to tax

under section 115JB of the Income-tax Act, and such income exceeds ten crore rupees, the

total amount payable as income-tax on such income and surcharge thereon, shall not exceed

the total amount payable as income-tax and surcharge on a total income of ten crore rupees

by more than the amount of income that exceeds ten crore rupees:

Provided also that in respect of any income chargeable to tax under clause (i) of

sub-section (1) of section 115BBE of the Income-tax Act, the amount of income-tax computed

under this sub-section shall be increased by a surcharge, for the purposes of the Union,

calculated at the rate of twenty-five per cent. of such income-tax:

Provided also that in case of every domestic company whose income is chargeable to

tax under section 115BAA or section 115BAB of the Income-tax Act, the income-tax computed

under this sub-section shall be increased by a surcharge, for the purposes of the Union,

calculated at the rate of ten per cent. of such income-tax:

Provided also that in case of every individual or Hindu undivided family, whose

income is chargeable to tax under section 115BAC of the Income-tax Act, the income-tax

computed under this sub-section shall be increased by a surcharge, for the purposes of the

Union, as provided in Paragraph A of Part I of the First Schedule:

Provided also that in case of every resident co-operative society, whose income is

chargeable to tax under section 115BAD of the Income-tax Act, the income-tax computed

under this sub-section shall be increased by a surcharge, for the purposes of the Union,

calculated at the rate of ten per cent. of such income-tax.

(4) In cases in which tax has to be charged and paid under sub-section (2A) of

section 92CE or section 115QA or section 115TD of the Income-tax Act, the tax shall be

charged and paid at the rates as specified in those sections and shall be increased by a

surcharge, for the purposes of the Union, calculated at the rate of twelve per cent. of such

tax.

(5) In cases in which tax has to be deducted under sections 193, 194A, 194B, 194BA,

194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-tax Act, at the rates in force,

the deductions shall be made at the rates specified in Part II of the First Schedule and shall

be increased by a surcharge, for the purposes of the Union, calculated in cases wherever

prescribed, in the manner provided therein.

(6) In cases in which tax has to be deducted under sections 192A, 194, 194C, 194DA,

194E, 194EE, 194F, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA,

194LBB, 194LBC, 194LC, 194LD, 194K, 194M, 194N, 194-O, 194Q,194R, 194S, 196A, 196B,

196C and 196D of the Income-tax Act, the deductions shall be made at the rates specified in

those sections and shall be increased by a surcharge, for the purposes of the Union,—

(a) in the case of every individual or Hindu undivided family or association of

persons, except in case of an association of persons consisting of only companies as

its members, or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Income-tax Act, being a non-resident except in case of deduction on income by way

of dividend under section 196D of the Income-tax Act, calculated,—

(i) at the rate of ten per cent. of such tax, where the income or the aggregate

of such incomes paid or likely to be paid and subject to the deduction exceeds

fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent. of such tax, where the income or

the aggregate of such incomes paid or likely to be paid and subject to the

deduction exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent. of such tax, where the income or

the aggregate of such incomes paid or likely to be paid and subject to the

deduction exceeds five crore rupees:

Provided that where the income of such person is chargeable to tax under

sub-section (1A) of section 115BAC of the Income-tax Act, the rate of surcharge shall

not exceed twenty-five per cent.;

(b) in the case of every individual or Hindu undivided family or association of

persons except in case of association of persons consisting of only companies as its

members, or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act, being a non-resident, in case of deduction on income by way of

dividend under section 196D of the Act, calculated,—

(i) at the rate of ten per cent. of such tax, where the income or the aggregate

of such incomes paid or likely to be paid and subject to the deduction exceeds

fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds one crore rupees;

of only companies as its members, calculated,—

(i) at the rate of ten per cent. of such tax, where the income or the aggregate

of such incomes paid or likely to be paid and subject to the deduction exceeds

fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds one crore rupees;

(d) in the case of every co-operative society, being a non-resident, calculated,—

(i) at the rate of seven per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds ten crore rupees;

(e) in the case of every firm, being a non-resident, calculated at the rate of

twelve per cent. of such tax, where the income or the aggregate of such incomes paid

or likely to be paid and subject to the deduction exceeds one crore rupees;

(f) in the case of every company, other than a domestic company, calculated,—

(i) at the rate of two per cent. of such tax, where the income or the aggregate

of such incomes paid or likely to be paid and subject to the deduction exceeds

one crore rupees but does not exceed ten crore rupees;

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) at the rate of five per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds ten crore rupees.

(7) In cases in which tax has to be collected under the proviso to section 194B of the

Income-tax Act, the collection shall be made at the rates specified in Part II of the First

Schedule, and shall be increased by a surcharge, for the purposes of the Union, calculated,

in cases wherever prescribed, in the manner provided therein.

(8) In cases in which tax has to be collected under section 206C of the Income-tax Act,

the collection shall be made at the rates specified in that section and shall be increased by

a surcharge, for the purposes of the Union,—

(a) in the case of every individual or Hindu undivided family or association of

persons, except in case of an association of persons consisting of only companies as

its members, or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act, being a non-resident, calculated,—

(i) at the rate of ten per cent. of such tax, where the amount or the aggregate

of such amounts collected or likely to be collected and subject to the collection

exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent. of such tax, where the income or

the aggregate of such amounts collected or likely to be collected and subject to

the collection exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent. of such tax, where the income or

the aggregate of such amounts collected or likely to be collected and subject to

the collection exceeds five crore rupees:

Provided that where the income of such person is chargeable to tax under

sub-section (1A) of section 115BAC of the Income-tax Act, the rate of surcharge shall

not exceed twenty-five per cent.;

(b) in the case of an association of persons, being a non-resident, and consisting

of only companies as its members, calculated,—

(i) at the rate of ten per cent. of such tax, where the amount or the aggregate

of such amounts collected or likely to be collected and subject to the collection

exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds one crore rupees;

(i) at the rate of seven per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds ten crore rupees;

(d) in the case of every firm, being a non-resident, calculated at the rate of

twelve per cent. of such tax, where the amount or the aggregate of such amounts

collected or likely to be collected and subject to the collection exceeds one crore

rupees;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(e) in the case of every company, other than a domestic company, calculated,—

(i) at the rate of two per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of five per cent. of such tax, where the amount or the

aggregate of such amounts collected or likely to be collected and subject to the

collection exceeds ten crore rupees.

(9) Subject to the provisions of sub-section (10), in cases in which income-tax has to

be charged under sub-section (4) of section 172 or sub-section (2) of section 174 or

section 174A or section 175 or sub-section (2) of section 176 of the Income-tax Act or

deducted from, or paid on, income chargeable under the head "Salaries" under section 192

of the said Act or deducted under section 194P of the said Act or in which the "advance tax"

payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in

force, such income-tax or, as the case may be, "advance tax" shall be charged, deducted or

computed at the rate or rates specified in Part III of the First Schedule and such tax shall be

increased by a surcharge, for the purposes of the Union, calculated in such cases and in

such manner as provided therein:

Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or

section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of

section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply,

"advance tax" shall be computed with reference to the rates imposed by this sub-section or

the rates as specified in that Chapter or section, as the case may be:

Provided further that the amount of "advance tax" computed in accordance with the

provisions of section 111A or sections 112 or 112A of the Income-tax Act shall be increased

by a surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D or E, as

the case may be, of Part III of the First Schedule except in case of a domestic company

whose income is chargeable to tax under section 115BAA or section 115BAB of the

Income-tax Act or in case of an individual or Hindu undivided family or association of

persons, or body of individuals, whether incorporated or not, or an artificial juridical person

referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act whose

income is chargeable to tax under sub-section (1A) of section 115BAC of the Income-tax

Act, or in case of a resident co-operative society whose income is chargeable to tax under

section 115BAD or under section 115BAE of the Income-tax Act:

Provided also that in respect of any income chargeable to tax under section 115A,

115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBF, 115BBG,

115BBH, 115BBI, 115BBJ, 115E, 115JB or 115JC of the Income-tax Act, "advance tax"

computed in accordance with the first proviso shall be increased by a surcharge, for the

purposes of the Union, calculated,—

(a) in the case of every individual or Hindu undivided family or association of

persons, except in a case of an association of persons consisting of only companies

as its members, or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act, not having any income under section 115AD of the Income-tax Act,

and not having any income chargeable to tax under sub-section (1A) of

section 115BAC of the Income-tax Act,—

(i) at the rate of ten per cent. of such "advance tax", where the total

income exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such "advance tax", where the total

income exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent. of such "advance tax", where the

total income exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent. of such "advance tax", where the

total income exceeds five crore rupees;

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(b) in the case of every individual or association of persons, except in case of an

association of persons consisting of only companies as its members, or body of

individuals, whether incorporated or not, or every artificial juridical person referred to

in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, having income

under section 115AD of the Income-tax Act, and not having any income chargeable to

tax under sub-section (1A) of section 115BAC of the Income-tax Act,—

(i) at the rate of ten per cent. of such "advance tax", where the total

income exceeds fifty lakh rupees, but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such "advance tax", where the total

income exceeds one crore rupees but does not exceed two crore rupees;

(iii) at the rate of twenty-five per cent. of such "advance tax", where the

total income [excluding the income by way of dividend and income of the

nature referred to in clause (b) of sub-section (1) of section 115AD of the

Income-tax Act] exceeds two crore rupees but does not exceed five crore rupees;

(iv) at the rate of thirty-seven per cent. of such "advance tax", where the

total income [excluding the income by way of dividend or income of the nature

referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax

Act] exceeds five crore rupees;

(v) at the rate of fifteen per cent. of such "advance tax", where the total

income [including the income by way of dividend or income of the nature

referred to in clause (b) of sub-section (1) of section 115AD of the Income-tax

Act] exceeds two crore rupees but is not covered in sub-clauses (iii) and (iv):

Provided that in case where the total income includes any income by way of

dividend or income chargeable under clause (b) of sub-section (1) of section 115AD

of the Income-tax Act, the rate of surcharge on the advance tax computed on that part

of income shall not exceed fifteen per cent.:

Provided further that where the total income of a person, being a specified fund

referred to in clause (c) of the Explanation to clause (4D) of section 10 of the

Income-tax Act, includes any income under clause (a) of sub-section (1) of

section 115AD of the Income-tax Act, the advance tax computed on that part of

income shall not be increased by any surcharge;

members,—

(i) at the rate of ten per cent. of such "advance tax", where the total

income exceeds fifty lakh rupees but does not exceed one crore rupees;

(ii) at the rate of fifteen per cent. of such "advance tax", where the total

income exceeds one crore rupees;

(d) in the case of every co-operative society except such co-operative society

whose income is chargeable to tax under section 115BAD or section 115BAE of the

Income-tax Act,—

(i) at the rate of seven per cent. of such "advance tax", where the total

income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such "advance tax", where the total

income exceeds ten crore rupees;

(e) in the case of every firm or local authority, at the rate of twelve per cent. of

such "advance tax", where the total income exceeds one crore rupees;

(f) in the case of every domestic company except such domestic company

whose income is chargeable to tax under section 115BAA or section 115BAB of the

Income-tax Act,—

(i) at the rate of seven per cent. of such "advance tax", where the total

income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of twelve per cent. of such "advance tax", where the total

income exceeds ten crore rupees;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(g) in the case of every company, other than a domestic company,—

(i) at the rate of two per cent. of such "advance tax", where the total

income exceeds one crore rupees but does not exceed ten crore rupees;

(ii) at the rate of five per cent. of such "advance tax", where the total

income exceeds ten crore rupees:

Provided also that in the case of persons mentioned in (a) and (b) above, having total

income chargeable to tax under section 115JC of the Income-tax Act, and such income

exceeds,—

(a) fifty lakh rupees but does not exceed one crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" on a total income of fifty lakh rupees by more

than the amount of income that exceeds fifty lakh rupees;

(b) one crore rupees but does not exceed two crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" and surcharge on a total income of one crore

rupees by more than the amount of income that exceeds one crore rupees;

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" and surcharge on a total income of two crore

rupees by more than the amount of income that exceeds two crore rupees;

(d) five crore rupees, the total amount payable as "advance tax" on such income

and surcharge thereon shall not exceed the total amount payable as "advance tax"

and surcharge on a total income of five crore rupees by more than the amount of

income that exceeds five crore rupees:

Provided also that in the case of persons mentioned in (c) above, having total income

chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(a) fifty lakh rupees, but does not exceed one crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" on a total income of fifty lakh rupees by more

than the amount of income that exceeds fifty lakh rupees;

(b) one crore rupees, the total amount payable as "advance tax" on such income

and surcharge thereon shall not exceed the total amount payable as "advance tax"

and surcharge on a total income of one crore rupees by more than the amount of

income that exceeds one crore rupees:

Provided also that in the case of persons mentioned in (d) above, having total income

chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds,—

(a) one crore rupees, but does not exceed ten crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon, shall not exceed the

total amount payable as "advance tax" on a total income of one crore rupees by more

than the amount of income that exceeds one crore rupees;

(b) ten crore rupees, the total amount payable as "advance tax" on such income

and surcharge thereon, shall not exceed the total amount payable as "advance tax"

and surcharge on a total income of ten crore rupees by more than the amount of

income that exceeds ten crore rupees:

Provided also that in the case of persons mentioned in (e) above, having total income

chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds one

crore rupees, the total amount payable as "advance tax" on such income and surcharge

thereon, shall not exceed the total amount payable as "advance tax" on a total income of

one crore rupees by more than the amount of income that exceeds one crore rupees:

Provided also that in the case of every company having total income chargeable to tax

under section 115JB of the Income-tax Act, and such income exceeds one crore rupees but

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

does not exceed ten crore rupees, the total amount payable as "advance tax" on such

income and surcharge thereon, shall not exceed the total amount payable as "advance tax"

on a total income of one crore rupees by more than the amount of income that exceeds one

crore rupees:

Provided also that in the case of every company having total income chargeable to tax

under section 115JB of the Income-tax Act, and such income exceeds ten crore rupees, the

total amount payable as "advance tax" on such income and surcharge thereon, shall not

exceed the total amount payable as "advance tax" and surcharge on a total income of ten

crore rupees by more than the amount of income that exceeds ten crore rupees:

Provided also that in respect of any income chargeable to tax under clause (i) of

sub-section (1) of section 115BBE of the Income-tax Act, the "advance tax" computed in

accordance with the first proviso shall be increased by a surcharge, for the purposes of the

Union, calculated at the rate of twenty-five per cent. of such "advance tax":

Provided also that in case of every domestic company whose income is chargeable to

tax under section 115BAA or section 115BAB of the Income-tax Act, the "advance tax"

computed in accordance with the first proviso shall be increased by a surcharge, for the

purposes of the Union, calculated at the rate of ten per cent. of such "advance tax":

Provided also that in respect of income chargeable to tax under sub-section (1A) of

section 115BAC of the Income-tax Act, the "advance tax" computed in accordance with the

first proviso shall be increased by a surcharge, for the purposes of the Union, calculated, in

the case of an individual or Hindu undivided family or association of persons or body of

individuals, whether incorporated or not, or every artificial juridical person referred to in

sub-clause (vii) of clause (31) of section 2 of the Income tax Act,—

(i) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten

per cent. of such "advance tax";

(ii) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of

fifteen per cent. of such "advance tax";

(iii) having a total income (excluding the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding two crore rupees, at the rate of twenty-five per cent. of such

"advance tax"; and

(iv) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding two crore rupees, but is not covered under clause (iii) above, at the

rate of fifteen per cent. of such "advance tax":

Provided also that in case where the provisions of sub-section (1A) of section 115BAC

are applicable and the total income includes any income by way of dividend or income

chargeable under section 111A, section 112 and section 112A of the Income-tax Act, the

rate of surcharge on the "advance tax" in respect of that part of income shall not exceed

fifteen per cent.:

Provided also that in the case of a specified fund, referred to in clause (c) of the

Explanation to clause (4D) of section 10 of the Income-tax Act, whose income is chargeable

to tax under sub-section (1A) of section 115BAC and where such income includes any

income under clause (a) of sub-section (1) of section 115AD of the Income-tax Act, the

advance tax computed on that part of income shall not be increased by any surcharge:

Provided also that in case an association of persons consisting of only companies as

its members, and having its income chargeable to tax under sub-section (1A) of

section 115BAC, the rate of surcharge on the "advance tax" shall not exceed fifteen per cent.:

Provided also that in case of every individual or Hindu undivided family or association

of persons, or body of individuals, whether incorporated or not, or every artificial juridical

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act,

whose income is chargeable to tax under section 115BAC of the Income-tax Act having total

income exceeding,—

(a) fifty lakh rupees but does not exceed one crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" on a total income of fifty lakh rupees by more

than the amount of income that exceeds fifty lakh rupees;

(b) one crore rupees but does not exceed two crore rupees, the total amount

payable as "advance tax" on such income and surcharge thereon shall not exceed the

total amount payable as "advance tax" and surcharge on a total income of one crore

rupees by more than the amount of income that exceeds one crore rupees;

and surcharge thereon shall not exceed the total amount payable as "advance tax"

and surcharge on a total income of two crore rupees by more than the amount of

income that exceeds two crore rupees:

Provided also that in case of every resident co-operative society whose income is

chargeable to tax under section 115BAD or section 115BAE of the Income-tax Act, the

"advance tax" computed in accordance with the first proviso shall be increased by a

surcharge, for the purposes of the Union, calculated at the rate of ten per cent. of such

"advance tax".

(10) In cases to which Paragraph A of Part III of the First Schedule applies, or in case

of an individual or Hindu undivided family or association of persons or body of individuals,

whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii)

of clause (31) of section 2 of the Income-tax Act, being a resident, whose income is chargeable

to tax under sub-section (1A) of section 115BAC of the Income-tax Act, where the assessee

has, in the previous year or, if by virtue of any provision of the Income-tax Act, income-tax

is to be charged in respect of the income of a period other than the previous year, in such

other period, any net agricultural income exceeding five thousand rupees, in addition to

total income and the total income exceeds two lakh fifty thousand rupees, then, in charging

income-tax under sub-section (2) of section 174 or section 174A or section 175 or

sub-section (2) of section 176 of the said Act or in computing the "advance tax" payable

under Chapter XVII-C of the said Act, at the rate or rates in force,—

(a) the net agricultural income shall be taken into account, in the manner provided

in clause (b) that is to say, as if the net agricultural income were comprised in the total

income after the first two lakh fifty thousand rupees of the total income but without

being liable to tax, only for the purpose of charging or computing such income-tax or,

as the case may be, "advance tax" in respect of the total income; and

(b) such income-tax or, as the case may be, "advance tax" shall be so charged or

computed as follows:—

(i) the total income and the net agricultural income shall be aggregated

and the amount of income-tax or "advance tax" shall be determined in respect of

the aggregate income at the rates specified in the said Paragraph A, or

sub-section (1A) of section 115BAC, as if such aggregate income were the total

income;

(ii) the net agricultural income shall be increased by a sum of two lakh

fifty thousand rupees, and the amount of income-tax or "advance tax" shall be

determined in respect of the net agricultural income as so increased at the rates

specified in the said Paragraph A, or sub-section (1A) of section 115BAC, as if

the net agricultural income were the total income;

(iii) the amount of income-tax or "advance tax" determined in accordance

with sub-clause (i) shall be reduced by the amount of income-tax or, as the case

may be, "advance tax" determined in accordance with sub-clause (ii) and the

sum so arrived at shall be the income-tax or, as the case may be, "advance tax"

in respect of the total income:

Provided that in the case of every individual, being a resident in India, who is of the

age of sixty years or more but less than eighty years at any time during the previous year,

referred to in item (II) of Paragraph A of Part III of the First Schedule, the provisions of this

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

sub-section shall have effect as if for the words "two lakh fifty thousand rupees", the words

"three lakh rupees" had been substituted:

Provided further that in the case of every individual, being a resident in India, who is

of the age of eighty years or more at any time during the previous year, referred to in

item (III) of Paragraph A of Part III of the First Schedule, the provisions of this sub-section

shall have effect as if for the words "two lakh fifty thousand rupees", the words "five lakh

rupees" had been substituted:

Provided also that in the case of every individual or Hindu undivided family or

association of persons or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax

Act, being a resident, whose income is chargeable to tax under sub-section (1A) of

section 115BAC of the Income-tax Act, the provisions of this sub-section shall have effect

as if for the words "two lakh fifty thousand rupees", the words "three lakh rupees" had

been substituted:

Provided also that the amount of income-tax or "advance tax" so arrived at, shall be

increased by a surcharge for the purposes of the Union, calculated in each case, in the

manner provided in this section.

(11) The amount of income-tax as specified in sub-sections (1) to (3) and as increased

by the applicable surcharge, for the purposes of the Union, calculated in the manner provided

therein, shall be further increased by an additional surcharge, for the purposes of the

Union, to be called the "Health and Education Cess on income-tax", calculated at the rate of

four per cent. of such income-tax and surcharge so as to fulfil the commitment of the

Government to provide and finance quality health services and universalised quality basic

education and secondary and higher education.

(12) The amount of income-tax as specified in sub-sections (4) to (10) and as increased

by the applicable surcharge, for the purposes of the Union, calculated in the manner provided

therein, shall be further increased by an additional surcharge, for the purposes of the

Union, to be called the "Health and Education Cess on income-tax", calculated at the rate of

four per cent. of such income-tax and surcharge so as to fulfil the commitment of the

Government to provide and finance quality health services and universalised quality basic

education and secondary and higher education:

Provided that nothing contained in this sub-section shall apply to cases in which tax

is to be deducted or collected under the sections of the Income-tax Act mentioned in

sub-sections (5), (6), (7) and (8), if the income subjected to deduction of tax at source or

collection of tax at source is paid to a domestic company and any other person who is

resident in India:

Provided further that nothing contained in this sub-section shall apply in respect of

income-tax as specified in sub-section (9), calculated on income, referred to in clause (a) of

sub-section (1) of section 115AD of the Income-tax Act, of specified fund referred to in

clause (c) of the Explanation to clause (4D) of section 10 of the Income-tax Act.

(13) For the purposes of this section and the First Schedule,—

(a) "domestic company" means an Indian company or any other company

which, in respect of its income liable to income-tax under the Income-tax Act, for the

assessment year commencing on the 1st day of April, 2023, has made the prescribed

arrangements for the declaration and payment within India of the dividends (including

dividends on preference shares) payable out of such income;

(b) "insurance commission" means any remuneration or reward, whether by

way of commission or otherwise, for soliciting or procuring insurance business

(including business relating to the continuance, renewal or revival of policies of

insurance);

agricultural income, from whatever source derived, of that person computed in

accordance with the rules contained in Part IV of the First Schedule;

(d) all other words and expressions used in this section and the First Schedule

but not defined in this sub-section and defined in the Income-tax Act shall have the

meanings, respectively, assigned to them in that Act.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

CHAPTER III

DIRECT TAXES

Income-tax

3. In section 2 of the Income-tax Act,—

(a) in clause (19B), the words and brackets "or an Additional Commissioner of

Income-tax (Appeals)" shall be omitted;

(b) in clause (24), after sub-clause (xviib), the following sub-clauses shall be

inserted with effect from the 1st day of April, 2024, namely:—

"(xviic) any sum referred to in clause (xii) of sub-section (2) of section 56;

(xviid) any sum referred to in clause (xiii) of sub-section (2) of section 56;";

'(28CA) "Joint Commissioner (Appeals)" means a person appointed to be

a Joint Commissioner of Income-tax (Appeals) or an Additional Commissioner

of Income-tax (Appeals) under sub-section (1) of section 117;';

(d) in clause (37A), in sub-clause (ii), after the figures and letter “194B,”, the

figures and letters “194BA,” shall be inserted;

(e) in clause (42A), in Explanation 1, in clause (i), after sub-clause (hh),

the following sub-clause shall be inserted with effect from the 1st day of April, 2024,

namely:—

"(hi) in the case of a capital asset, being—

(a) Electronic Gold Receipt issued in respect of gold deposited as

referred to in clause (viid) of section 47, there shall be included the period

for which such gold was held by the assessee prior to conversion into

the Electronic Gold Receipt;

(b) gold released in respect of an Electronic Gold Receipt as referred

to in clause (viid) of section 47, there shall be included the period for

which such Electronic Gold Receipt was held by the assessee prior to its

conversion into gold;".

4. In section 9 of the Income-tax Act, in sub-section (1), for clause (viii), the following

clause shall be substituted with effect from the 1st day of April, 2024, namely:—

"(viii) income arising outside India, being any sum of money referred to in

sub-clause (xviia) of clause (24) of section 2, paid by a person resident in India—

(a) on or after the 5th day of July, 2019 to a non-resident, not being a

company, or to a foreign company; or

(b) on or after the 1st day of April, 2023 to a person not ordinarily resident

in India within the meaning of clause (6) of section 6.".

5. In section 10 of the Income-tax Act,—

(a) in clause (4D), in the Explanation, in clause (c), in sub-clause (i), in item (I),

after the words and figures "Securities and Exchange Board of India Act, 1992, or",

the words, brackets and figures "regulated under the International Financial Services

Centres Authority (Fund Management) Regulations, 2022, made under the" shall be

inserted;

(b) for clause (4E), the following shall be substituted with effect from the 1st

day of April, 2024,—

"(4E) any income accrued or arisen to, or received by a non-resident as a

result of—

(i) transfer of non-deliverable forward contracts or offshore

derivative instruments or over-the-counter derivatives; or

Amendment of

section 2.

Amendment of

section 9.

Amendment of

section 10.

15 of 1992.

14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) distribution of income on offshore derivative instruments,

entered into with an offshore banking unit of an International Financial Services

Centre referred to in sub-section (1A) of section 80LA, which fulfils such

conditions as may be prescribed;";

the 1st day of April, 2024, namely:—

'(4G) any income received by a non-resident from,—

(i) portfolio of securities or financial products or funds, managed or

administered by any portfolio manager on behalf of such non-resident; or

(ii) such activity carried out by such person, as may be notified by

the Central Government in the Official Gazette,

in an account maintained with an Offshore Banking Unit in any International

Financial Services Centre, as referred to in sub-section (IA) of section 80LA, to

the extent such income accrues or arises outside India and is not deemed to

accrue or arise in India.

Explanation.—For the purposes of this clause, “portfolio manager” shall

have the same meaning as assigned to it in clause (z) of sub-regulation (1) of

regulation 2 of the International Financial Services Centres Authority (Capital

Market Intermediaries) Regulations, 2021, made under the International

Financial Services Centres Authority Act, 2019;

(4H) any income of a non-resident or a Unit of an International Financial

Services Centre, as referred to in sub-section (1A) of section 80LA, engaged

primarily in the business of leasing of an aircraft, by way of capital gains arising

from the transfer of equity shares of domestic company, being a Unit of an

International Financial Services Centre, as referred to in sub-section (1A) of

section 80LA, engaged primarily in the business of lease of an aircraft which has

commenced operations on or before the 31st day of March, 2026:

Provided that the provisions of this clause shall apply for capital gains

arising from the transfer of equity shares of such domestic company in a

previous year relevant to an assessment year falling within the—

(a) period of ten assessment years beginning with the assessment

year relevant to the previous year in which the domestic company has

commenced operations; or

(b) period of ten assessment years beginning with the assessment

year commencing on the 1st day of April, 2024, where the period referred

to in clause (a) ends before the 1st day of April, 2034.

Explanation.—For the purposes of this clause, “aircraft” means an air-

craft or a helicopter, or an engine of an aircraft or a helicopter, or any part

thereof;';

(d) in clause (10D),—

(i) in the second proviso, the words, brackets, figures and letter "or the

Explanation to sub-section (2A) of section 88, as the case may be" shall be

omitted;

(ii) for the sixth proviso, the following provisos shall be substituted with

effect from the 1st day of April, 2024, namely:—

"Provided also that nothing contained in this clause shall apply

with respect to any life insurance policy, other than a unit linked insurance

policy, issued on or after the 1st day of April, 2023, if the amount of

premium payable for any of the previous years during the term of such

policy exceeds five lakh rupees:

50 of 2019.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided also that if the premium is payable by a person for more

than one life insurance policy, other than unit linked insurance policy,

issued on or after the 1st day of April, 2023, the provisions of this clause

shall apply only with respect to those life insurance policies, other than

unit linked insurance policies, where the aggregate amount of premium

does not exceed the amount referred to in the sixth proviso in any of the

previous years during the term of any of those policies:

Provided also that the provisions of the fourth, fifth, sixth and

seventh provisos shall not apply to any sum received on the death of a

person:";

(e) after clause (12B), the following shall be inserted, namely:—

'(12C) any payment from the Agniveer Corpus Fund to a person enrolled

under the Agnipath Scheme, or to his nominee.

Explanation.—For the purposes of this clause "Agniveer Corpus Fund"

and "Agnipath Scheme" shall have the meanings respectively assigned to

them in section 80CCH;';

(f) in clause (22B), after the third proviso, the following proviso shall be inserted

with effect from the 1st day of April, 2024, namely:—

"Provided also that nothing contained in this clause shall apply to any

income of the news agency of the previous year relevant to the assessment

year beginning on or after the 1st day of April, 2024;";

(g) clause (23BBF) shall be omitted;

(h) in clause (23C),—

(I) with effect from the 1st day of October, 2023,—

(i) in the first proviso, for clause (iv), the following clause shall be

substituted, namely:—

"(iv) in any other case, where activities of the fund or trust or

institution or university or other educational institution or hospital

or other medical institution have—

(A) not commenced, at least one month prior to the

commencement of the previous year relevant to the

assessment year from which the said approval is sought;

(B) commenced and no income or part thereof of the

said fund or trust or institution or university or other

educational institution or hospital or other medical

institution has been excluded from the total income on account

of applicability of sub-clause (iv) or sub-clause (v) or

sub-clause (vi) or sub-clause (via) or section 11 or section 12

for any previous year ending on or before the date of such

application, at any time after the commencement of such

activities,";

(ii) in the second proviso,—

(a) in clause (ii),—

(A) in the opening portion, after the word, brackets and

figures "clause (iii)", the words, brackets, letter and figures

"or sub-clause (B) of clause (iv)" shall be inserted;

(B) in sub-clause (b), for item (B), the following item

shall be substituted, namely:—

"(B) if he is not so satisfied, pass an order in

writing,—

(I) in a case referred to in clause (ii) or

clause (iii) of the first proviso, rejecting such

application and also cancelling its approval;

16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(II) in a case referred to in sub-clause (B) of

clause (iv) of the first proviso, rejecting such

application,

after affording it a reasonable opportunity of being

heard;";

(b) for clause (iii), the following clause shall be substituted,

namely:—

"(iii) where the application is made under

sub-clause (A) of clause (iv) of the said proviso or the

application made under clause (iv) of the said proviso, as it

stood immediately before its amendment by the Finance

Act, 2023, pass an order in writing granting approval to it

provisionally for a period of three years from the assessment

year from which the approval is sought, and send a copy of

such order to the fund or trust or institution or university or

other educational institution or hospital or other medical

institution:";

(II) in the third proviso,—

(i) in Explanation 2,—

(a) in clause (i),—

(A) in the proviso, the word "and" shall be omitted;

(B) after the proviso, the following provisos shall be

inserted, namely:—

"Provided further that the provisions of the first

proviso shall apply only if there was no violation of the

conditions specified in the twelfth, thirteenth and

twenty-first provisos, and those specified in

Explanation 2 and Explanation 3, of this clause, at the

time the application was made from the corpus:

Provided also that the amount invested or

deposited back shall not be treated as application for

charitable or religious purposes under the first proviso

unless such investment or deposit is made within a

period of five years from the end of the previous year

in which such application was made from the corpus:

Provided also that nothing contained in the first

proviso shall apply where the application from the

corpus is made on or before the 31st day of

March, 2021;";

(b) in clause (ii), after the proviso, the following provisos

shall be inserted, namely:—

"Provided further that the provisions of the first proviso

shall apply only if there was no violation of the conditions

specified in the twelfth, thirteenth and twenty-first provisos,

and those specified in Explanation 2 and Explanation 3, of

this clause at the time the application was made from loan or

borrowing:

Provided also that the amount repaid shall not be

treated as application for charitable or religious purposes

under the first proviso unless such repayment is made within

a period of five years from the end of the previous year in

which such application was made from loan or borrowing:

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided also that nothing contained in the first proviso

shall apply where the application from any loan or borrowing

is made on or before the 31st day of March, 2021; and";

effect from the 1st day of April, 2024, namely:—

"(iii) any amount credited or paid out of the income of

any fund or trust or institution or any university or other

educational institution or any hospital or other medical

institution referred to in sub-clause (iv) or sub-clause (v) or

sub-clause (vi) or sub-clause (via), other than the amount

referred to in the twelfth proviso, to any other fund or trust or

institution or any university or other educational institution

or any hospital or other medical institution referred to in

sub-clause (iv) or sub-clause (v) or sub-clause (vi) or

sub-clause (via), or trust or institution registered under section

12AB, as the case may be, shall be treated as application

for charitable or religious purposes only to the extent of

eighty-five per cent. of such amount credited or paid.";

(ii) in Explanation 3, in clause (c), for the words "furnished on or

before", the words "furnished at least two months prior to" shall be

substituted;

(III) in the fifteenth proviso, in Explanation 2,—

(A) in clause (d), for the words "attained finality.", the words

"attained finality; or" shall be substituted;

(B) after clause (d), the following clause shall be inserted, namely:—

"(e) the application referred to in the first proviso of this

clause is not complete or it contains false or incorrect information.";

(IV) in the nineteenth proviso, in the Explanation, with effect from the

1st day of April, 2024,—

(a) after the words, brackets and figures "notified under

clause (46)", the word, brackets, figures and letter "or (46A)" shall be

inserted;

(b) for the words, brackets and figures "under clause (46)", the

words, brackets, figures and letter "under clause (46) or clause (46A)"

shall be substituted;

(V) in the twentieth proviso, for the words "within the time allowed under

that section", the words, brackets and figures "within the time allowed under

sub-section (1) or sub-section (4) of that section" shall be substituted;

(i) clause (23EB) shall be omitted;

(j) in clause (23FE), in the opening paragraph, for the word "interest", the

words, brackets and figures "interest, any sum referred to in clause (xii) of

sub-section (2) of section 56" shall be substituted with effect from the 1st day of

April, 2024;

(k) clause (26A) shall be omitted;

(l) for clause (26AAA), the following clause shall be substituted and shall be

deemed to have been substitued with effect from the 1st day of April, 1990, namely:—

‘(26AAA) in case of an individual, being a Sikkimese, any income which

accrues or arises to him—

(a) from any source in the State of Sikkim; or

(b) by way of dividend or interest on securities.

18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Explanation.—For the purposes of this clause “Sikkimese” shall mean—

(i) an individual, whose name is recorded in the register maintained

under the Sikkim Subjects Regulation, 1961 read with the Sikkim Subject

Rules, 1961 (hereinafter referred to as the “Register of Sikkim Subjects”),

immediately before the 26th day of April, 1975; or

(ii) an individual, whose name is included in the Register of Sikkim

Subjects by virtue of the Government of India Order No. 26030/36/90-

I.C.I., dated the 7th August, 1990 and Order of even number dated the 8th

April, 1991; or

(iii) any other individual, whose name does not appear in the Reg-

ister of Sikkim Subjects, but it is established beyond doubt that the name

of such individual’s father or husband or paternal grand-father or brother

from the same father has been recorded in that register; or

(iv) any other individual, whose name does not appear in the Regis-

ter of Sikkim Subjects but it is established that such individual was domi-

ciled in Sikkim on or before the 26th day of April, 1975; or

(v) any other individual, who was not domiciled in Sikkim on or

before the 26th day of April, 1975, but it is established beyond doubt that

such individual’s father or husband or paternal grand-father or brother

from the same father was domiciled in Sikkim on or before the 26th day of

April, 1975;’;

(m) after clause (34A), the following clause shall be inserted with effect from the

1st day of April, 2024, namely:—

‘(34B) any income of a Unit of any International Financial Services Centre,

primarily engaged in the business of leasing of an aircraft, by way of dividends

from a company being a Unit of any International Financial Services Centre

primarily engaged in the business of leasing of an aircraft.

Explanation.—For the purposes of this clause, “International Financial

Services Centre” shall have the same meaning as assigned to it in clause (q) of

section 2 of the Special Economic Zones Act, 2005;’;

(n) clause (41) shall be omitted;

(o) in clause (46), for the words ", or a class thereof " at both the places where

they occur, the words, figures and letter "other than those covered under

clause (46A), or a class thereof" shall be substituted with effect from the 1st day of

April, 2024;

(p) after clause (46), the following clauses shall be inserted with effect from the

1st day of April, 2024, namely:—

"(46A) any income arising to a body or authority or Board or Trust or

Commission, not being a company, which—

(a) has been established or constituted by or under a Central Act

or State Act with one or more of the following purposes, namely:—

(i) dealing with and satisfying the need for housing

accommodation;

(ii) planning, development or improvement of cities, towns

and villages;

(iii) regulating, or regulating and developing, any activity for

the benefit of the general public; or

(iv) regulating any matter, for the benefit of the general public,

arising out of the object for which it has been created; and

(b) is notified by the Central Government in the Official Gazette for

the purposes of this clause;

28 of 2005.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(46B) any income accruing or arising to,—

(i) National Credit Guarantee Trustee Company Limited, being a

company established and wholly financed by the Central Government for

the purposes of operating credit guarantee funds established and wholly

financed by the Central Government; or

(ii) a credit guarantee fund established and wholly financed by the

Central Government and managed by the National Credit Guarantee

Trustee Company Limited; or

(iii) Credit Guarantee Fund Trust for Micro and Small Enterprises,

being a trust created by the Government of India and the Small Industries

Development Bank of India established under sub-section (1) of

section 3 of the Small Industries Development Bank of India Act, 1989;";

(q) clause (49) shall be omitted.

6. In section 10AA of the Income-tax Act, with effect from the 1st day of

April, 2024,—

(a) in sub-section (1), after clause (ii) and before the Explanation, the following

proviso shall be inserted, namely:—

"Provided that no such deduction shall be allowed to an assessee who

does not furnish a return of income on or before the due date specified under

sub-section (1) of section 139.";

(b) after sub-section (4), the following shall be inserted, namely:—

'(4A) This section applies to a Unit, if the proceeds from sale of goods or

provision of services is received in, or brought into, India by the assessee in

convertible foreign exchange, within a period of six months from the end of the

previous year or, within such further period as the competent authority may

allow in this behalf.

Explanation 1.—For the purposes of this sub-section, the expression

"competent authority" means the Reserve Bank of India or the authority

authorised under any law for the time being in force for regulating payments

and dealings in foreign exchange.

Explanation 2.—The sale of goods or provision of services shall be

deemed to have been received in India where such export turnover is credited

to a separate account maintained for that purpose by the assessee with any

bank outside India with the approval of the Reserve Bank of India.';

namely:—

'(i) "convertible foreign exchange" shall have the meaning assigned to it

in clause (ii) of the Explanation 2 to section 10A;

(ia) "export turnover" means the consideration in respect of export by

the undertaking, being the Unit of articles or things or services received in, or

brought into, India by the assessee in convertible foreign exchange in accordance

with the provisions of sub-section (4A), but does not include freight,

telecommunication charges or insurance attributable to the delivery of the articles

or things outside India or expenses, if any, incurred in foreign exchange in

rendering of services (including computer software) outside India;'.

7. In section 11 of the Income-tax Act,—

(A) in sub-section (1),—

(a) in Explanation 1, in clause (2), in sub-clause (ii), in the long line, for

the words "before the expiry of the time allowed", the words "at least two

months prior to the due date specified" shall be substituted;

Amendment of

section 11.

Amendment of

section 10AA.

39 of 1989.

20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(b) in Explanation 4,—

(I) in clause (i),—

(a) in the proviso, for the words "deposit; and", the word

"deposit:" shall be substituted;

(b) after the proviso, the following provisos shall be inserted,

namely:—

"Provided further that provisions of the first proviso

shall apply only if there was no violation of the conditions

specified—

(a) in clause (c) of this sub-section;

(b) in Explanations 2, 3 and 5 of this sub-section;

(d) in clause (c) of sub-section (1) of section 13,

at the time the application was made from the corpus:

Provided also that the amount invested or deposited

back shall not be treated as application for charitable or

religious purposes under the first proviso unless such

investment or deposit is made within a period of five years

from the end of the previous year in which such application

was made from the corpus:

Provided also that nothing contained in the first

proviso shall apply where application from the corpus is made

on or before the 31st day of March, 2021;";

(II) in clause (ii), after the proviso, the following provisos shall be

inserted, namely:—

"Provided further that provisions of the first proviso shall

apply only if there was no violation of the conditions specified—

(a) in clause (c) of this sub-section;

(b) in Explanations 2, 3 and 5 of this sub-section;

(d) in clause (c) of sub-section (1) of section 13,

at the time the application was made from loan or borrowing:

Provided also that the amount repaid shall not be treated as

application for charitable or religious purposes under the

first proviso unless such repayment is made within a period of

five years from the end of the previous year in which such application

was made from loan or borrowing:

Provided also that nothing contained in the first proviso shall

apply where application from any loan or borrowing is made on or

before the 31st day of March, 2021; and";

(III) after clause (ii), the following clause shall be inserted with

effect from the 1st day of April, 2024, namely:—

"(iii) any amount credited or paid, other than the amount

referred to in Explanation 2, to any fund or trust or institution or

any university or other educational institution or any hospital or

other medical institution referred to in sub-clause (iv) or

sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C)

of section 10, as the case may be, or other trust or institution

registered under section 12AB, as the case may be, shall be treated

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

as application for charitable or religious purposes only to the extent

of eighty-five per cent. of such amount credited or paid.";

(B) in sub-section (2), in clause (c), for the words "on or before", the words "at

least two months prior to" shall be substituted;

(a) for the words, brackets and figures "and clause (46)", the words,

brackets, figures and letters ", clause (23EC), clause (46) and clause (46A)"

shall be substituted;

(b) in the first proviso, for the words, brackets and figures "under

clause (46)", the words, brackets, figures and letters "under clause (23EC) or

clause (46) or clause (46A)" shall be substituted;

clause (46)", the words, brackets, figures and letters "under clause (23EC) or

clause (46) or clause (46A)" shall be substituted.

8. In section 12A of the Income-tax Act,—

(a) in sub-section (1),—

(I) in clause (ac), for sub-clause (vi), the following sub-clause shall be

substituted with effect from the 1st day of October, 2023, namely:—

"(vi) in any other case, where activities of the trust or institution

have—

(A) not commenced, at least one month prior to the

commencement of the previous year relevant to the assessment

year from which the said registration is sought;

(B) commenced and no income or part thereof of the

said trust or institution has been excluded from the total income on

account of applicability of sub-clause (iv) or sub-clause (v) or

sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or

section 11 or section 12, for any previous year ending on or before

the date of such application, at any time after the commencement of

such activities,";

(II) in clause (ba), for the words "within the time allowed under that

section", the words, brackets and figures "within the time allowed under

sub-section (1) or sub-section (4) of that section" shall be substituted;

(b) in sub-section (2), the second, third and fourth provisos shall be omitted.

9. In section 12AB of the Income-tax Act,—

(a) in sub-section (1), with effect from the 1st day of October, 2023,—

(A) in clause (b),—

(a) in the opening portion, after the word, brackets and figure

"sub-clause (v)", the words, brackets, letter and figures "or item (B) of

sub-clause (vi)" shall be inserted;

(b) in sub-clause (ii), for item (B), the following item shall be

substituted, namely:—

"(B) if he is not so satisfied, pass an order in writing,—

(I) in a case referred to in sub-clause (ii) or

sub-clause (iii) or sub-clause (v) of clause (ac) of

sub-section (1) of section 12A rejecting such application and

also cancelling its registration;

(II) in a case referred to in sub-clause (iv) or in item (B)

of sub-clause (vi) of sub-section (1) of section 12A, rejecting

such application,

Amendment of

section 12AB.

Amendment of

section 12A.

22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

after affording a reasonable opportunity of being heard;";

(B) for clause (c), the following clause shall be substituted, namely:—

"(c) where the application is made under item (A) of sub-clause (vi)

of the said clause or the application is made under sub-clause (vi) of the

said clause, as it stood immediately before its amendment vide the Finance

Act, 2023, pass an order in writing provisionally registering the trust or

institution for a period of three years from the assessment year from

which the registration is sought;";

(b) in sub-section (4), in the Explanation, in clause (f), for the words "attained

finality.", the words "attained finality; or" shall be substituted;

"(g) the application referred to in clause (ac) of sub-section (1) of

section 12A is not complete or it contains false or incorrect information.".

10. In section 17 of the Income-tax Act,—

(i) in clause (1), after sub-clause (viii), the following sub-clause shall be inserted,

namely:—

"(ix) the contribution made by the Central Government in the previous

year, to the Agniveer Corpus Fund account of an individual enrolled in the

Agnipath Scheme referred to in section 80CCH;";

(ii) in clause (2), with effect from the 1st day of April, 2024,—

(a) in sub-clause (i), after the word "employer", the words "computed in

such manner as may be prescribed" shall be inserted;

(b) for sub-clause (ii) and Explanations 1 to 4 thereto, the following shall

be substituted, namely:—

"(ii) the value of any accommodation provided to the assessee by

his employer at a concessional rate.

Explanation.—For the purposes of this sub-clause, it is

clarified that accommodation shall be deemed to have been provided

at a concessional rate, if the value of accommodation computed in

such manner as may be prescribed, exceeds the rent recoverable

from, or payable by, the assessee;".

11. In section 28 of the Income-tax Act, for clause (iv), the following clause shall be

substituted with effect from the 1st day of April, 2024, namely:—

"(iv) the value of any benefit or perquisite arising from business or the exercise

of a profession, whether—

(a) convertible into money or not; or

(b) in cash or in kind or partly in cash and partly in kind;".

12. In section 35D of the Income-tax Act, in sub-section (2), in clause (a), for the

proviso, the following proviso shall be substituted with effect from the 1st day of

April, 2024, namely:—

"Provided that the assessee shall furnish a statement containing the particulars

of expenditure specified in this clause within such period, to such income-tax authority,

in such form and manner, as may be prescribed.".

13. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2024,—

(i) in clause (da), for the words "a deposit taking non-banking financial company

or systemically important non-deposit taking non-banking financial company", the

words "such class of non-banking financial companies as may be notified by the

Central Government in the Official Gazette in this behalf" shall be substituted;

Amendment of

section 17.

Amendment of

section 28.

Amendment of

section 35D.

Amendment of

section 43B.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) in clause (g), after the word "assets,", the word "or" shall be inserted;

(iii) after clause (g), the following clause shall be inserted, namely:—

"(h) any sum payable by the assessee to a micro or small enterprise

beyond the time-limit specified in section 15 of the Micro, Small and Medium

Enterprises Development Act, 2006,";

(iv) in the proviso, after the words "nothing contained in this section", the

brackets, words and letter "[except the provisions of clause (h)]" shall be inserted;

(v) in Explanation 4,—

(I) for clause (e), the following clause shall be substituted, namely:—

'(e) "micro enterprise" shall have the meaning assigned to it in

clause (h) of section 2 of the Micro, Small and Medium Enterprises

Development Act, 2006;';

(II) for clause (g), the following clause shall be substituted, namely:—

'(g) "small enterprise" shall have the meaning assigned to it in

clause (m) of section 2 of the Micro, Small and Medium Enterprises

Development Act, 2006.'.

14. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2024,—

(i) in clause (a), for the words "a deposit taking non-banking financial company

or a systemically important non-deposit taking non-banking financial company", the

words "such class of non-banking financial companies as may be notified by the

Central Government in the Official Gazette in this behalf" shall be substituted;

(ii) in the long line, for the words "a deposit taking non-banking financial

company or a systemically important non-deposit taking non-banking financial

company", the words "such class of non-banking financial companies as may be

notified by the Central Government in the Official Gazette in this behalf," shall be

substituted;

(iii) in the Explanation, for clause (h), the following clause shall be substituted,

namely:—

'(h) the expression "non-banking financial company" shall have the

meaning assigned to it in clause (vii) of the Explanation to clause (viia) of

sub-section (1) of section 36.'.

15. In section 44AB of the Income-tax Act, for the first proviso, the following proviso

shall be substituted with effect from the 1st day of April, 2024, namely:—

"Provided that this section shall not apply to a person, who declares profits

and gains for the previous year in accordance with the provisions of sub-section (1)

of section 44AD or sub-section (1) of section 44ADA:".

16. In section 44AD of the Income-tax Act, in the Explanation, in clause (b), after

sub-clause (ii), the following provisos shall be inserted with effect from the 1st day of

April, 2024, namely:—

'Provided that where the amount or aggregate of the amounts received during

the previous year, in cash, does not exceed five per cent. of the total turnover or gross

receipts of such previous year, this sub-clause shall have effect as if for the words

"two crore rupees", the words "three crore rupees" had been substituted:

Provided further that for the purposes of the first proviso, the receipt of amount

or aggregate of amounts by a cheque drawn on a bank or by a bank draft, which is not

account payee, shall be deemed to be the receipt in cash.'.

Amendment of

section 43D.

27 of 2006.

Amendment of

section 44AB.

27 of 2006.

Amendment of

section 44AD.

24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

17. In section 44ADA of the Income-tax Act, after sub-section (1), the following

provisos shall be inserted with effect from the1st day of April, 2024, namely:—

'Provided that in case of an assessee where the amount or aggregate of the

amounts received during the previous year, in cash, does not exceed five per cent. of

the total gross receipts of such previous year, this sub-section shall have effect as if

for the words "fifty lakh rupees", the words "seventy-five lakh rupees" had been

substituted:

Provided further that for the purposes of the first proviso, the receipt of amount

or aggregate of amounts by a cheque drawn on a bank or by a bank draft, which is not

account payee, shall be deemed to be the receipt in cash.'.

18. In section 44BB of the Income-tax Act, after sub-section (3) and before the

Explanation, the following sub-section shall be inserted with effect from the 1st day of

April, 2024, namely:—

"(4) Notwithstanding anything contained in sub-section (2) of section 32 and

sub-section (1) of section 72, where an assessee declares profits and gains of business

for any previous year in accordance with the provisions of sub-section (1), no set off

of unabsorbed depreciation and brought forward loss shall be allowed to the assessee

for such previous year.".

19. In section 44BBB of the Income-tax Act, after sub-section (2), the following

sub-section shall be inserted with effect from the 1st day of April, 2024, namely:—

"(3) Notwithstanding anything contained in sub-section (2) of section 32 and

sub-section (1) of section 72, where an assessee declares profits and gains of business

for any previous year in accordance with the provisions of sub-section (1), no set off

of unabsorbed depreciation and brought forward loss shall be allowed to the assessee

for such previous year.".

20. In section 45 of the Income-tax Act, in sub-section (5A), for the words "the

consideration received in cash, if any,", the words "any consideration received in cash or

by a cheque or draft or by any other mode" shall be substituted with effect from the 1st day

of April, 2024.

21. In section 47 of the Income-tax Act,—

(a) in clause (viiad), in the Explanation,—

(i) for clause (a), the following clause shall be substituted, namely:—

'(a) "original fund" means—

(A) a fund established or incorporated or registered outside

India, which collects funds from its members for investing it for their

benefit and fulfils the following conditions, namely:—

(i) the fund is not a person resident in India;

(ii) the fund is a resident of a country or a specified

territory with which an agreement referred to in sub-section (1)

of section 90 or sub-section (1) of section 90A has been entered

into; or is established or incorporated or registered in a country

or a specified territory as may be notified by the Central

Government in this behalf;

(iii) the fund and its activities are subject to applicable

investor protection regulations in the country or specified

territory where it is established or incorporated or is a resident;

and

(iv) fulfils such other conditions as may be prescribed;

(B) an investment vehicle, in which Abu Dhabi Investment

Authority is the direct or indirect sole shareholder or unit holder or

beneficiary or interest holder and such investment vehicle is wholly

owned and controlled, directly or indirectly, by the Abu Dhabi

Investment Authority or the Government of Abu Dhabi; or

Amendment of

section 44ADA.

Amendment of

section 47.

Amendment of

section 44BB.

Amendment of

section 44BBB.

Amendment of

section 45.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Official Gazette in this behalf subject to such conditions as

may be specified;';

(ii) in clause (b), for the figures "2023", the figures "2025" shall be

substituted;

(iii) in clause (c), in sub-clause (i), after the words and figures "Securities

and Exchange Board of India Act, 1992 or", the words, brackets and figures

"regulated under the International Financial Services Centres Authority (Fund

Management) Regulations, 2022, made under the" shall be inserted;

(b) after clause (viic), the following clause shall be inserted with effect from the

1st day of April, 2024, namely:—

'(viid) any transfer of a capital asset, being conversion of gold into

Electronic Gold Receipt issued by a Vault Manager, or conversion of Electronic

Gold Receipt into gold.

Explanation.—For the purposes of this clause, the expressions "Electronic

Gold Receipt" and "Vault Manager" shall have the meanings respectively assigned

to them in clauses (h) and (l) of sub-regulation (1) of regulation 2 of the Securities

and Exchange Board of India (Vault Managers) Regulations, 2021 made under the

Securities and Exchange Board of India Act, 1992;";

'(xx) any transfer of a capital asset, being an interest in a joint venture, held

by a public sector company, in exchange of shares of a company incorporated

outside India by the Government of a foreign State, in accordance with the laws

of that foreign State.

Explanation.—For the purposes of this clause, "joint venture" shall mean

a business entity, as may be notified by the Central Government in the Official

Gazette.'.

22. In section 48 of the Income-tax Act, in clause (ii), the following shall be inserted

with effect from the 1st day of April, 2024, namely:—

"Provided that the cost of acquisition of the asset or the cost of improvement

thereto shall not include the deductions claimed on the amount of interest under

clause (b) of section 24 or under the provisions of Chapter VIA.

Explanation 1.—For the removal of doubt, it is hereby clarified that the cost of

acquisition of a unit of a business trust shall be reduced and shall be deemed to have

always been reduced by any sum received by a unit holder from the business trust with

respect to such unit, which is not in the nature of income as referred to in clause (23FC)

or clause (23FCA) of section 10 and which is not chargeable to tax under clause (xii) of

sub-section (2) of section 56 and under sub-section (2) of section 115UA.

Explanation 2.—For the purposes of Explanation 1, it is clarified that where

transaction of transfer of a unit is not considered as transfer under section 47 and cost

of acquisition of such unit is determined under section 49, sum received with respect

to such unit before such transaction as well as after such transaction shall be reduced

from the cost of acquisition under the said Explanation;".

23. In section 49 of the Income-tax Act,—

(a) after sub-section (2AH), the following sub-section shall be inserted,

namely:—

"(2AI) Where the capital asset, being shares as referred to in clause (xx)

of section 47, became the property of the assessee, the cost of acquisition of

such asset shall be deemed to be the cost of acquisition to it of the interest in

the joint venture referred to in the said clause.";

(b) after sub-section (9), the following sub-section shall be inserted with effect

from the 1st day of April, 2024, namely:—

Amendment of

section 48.

Amendment of

section 49.

15 of 1992.

26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

"(10) Where the capital asset, being—

(i) an Electronic Gold Receipt issued by a Vault Manager, became

the property of the person as consideration of a transfer, referred to in

clause (viid) of section 47, the cost of acquisition of the asset for the

purposes of the said transfer, shall be deemed to be the cost of gold in the

hands of the person in whose name Electronic Gold Receipt is issued;

(ii) gold released against an Electronic Gold Receipt, which became

the property of the person as consideration for a transfer, referred to in

clause (viid) of section 47, the cost of acquisition of the asset for the

purposes of the said transfer shall be deemed to be the cost of the

Electronic Gold Receipt in the hands of such person.".

24. After section 50A of the Income-tax Act, the following section shall be inserted

with effect from the 1st day of April, 2024, namely:—

'50AA. Notwithstanding anything contained in clause (42A) of section 2 or

section 48, where the capital asset is a unit of a Specified Mutual Fund acquired on or

after the 1st day of April, 2023 or a Market Linked Debenture, the full value of

consideration received or accruing as a result of the transfer or redemption or maturity

of such debenture or unit as reduced by—

(i) the cost of acquisition of the debenture or unit; and

(ii) the expenditure incurred wholly and exclusively in connection with

such transfer or redemption or maturity,

shall be deemed to be the capital gains arising from the transfer of a short-term capital

asset:

Provided that no deduction shall be allowed in computing the income chargeable

under the head "Capital gains" in respect of any sum paid on account of securities

transaction tax under the provisions of Chapter VII of the Finance (No. 2) Act, 2004.

Explanation.—For the purposes of this section—

(i) "Market Linked Debenture" means a security by whatever name called,

which has an underlying principal component in the form of a debt security and

where the returns are linked to market returns on other underlying securities or

indices and include any security classified or regulated as a Market Linked

Debenture by the Securities and Exchange Board of India;

(ii) "Specified Mutual Fund" means a Mutual Fund by whatever name

called, where not more than thirty five per cent. of its total proceeds is invested

in the equity shares of domestic companies:

Provided that the percentage of equity shareholding held in respect of the

Specified Mutual Fund shall be computed with reference to the annual average

of the daily closing figures.'.

25. In section 54 of the Income-tax Act, with effect from the 1st day of April, 2024,—

(a) in sub-section (1), after the second proviso, the following proviso shall be

inserted, namely:—

"Provided also that where the cost of new asset exceeds ten crore rupees,

the amount exceeding ten crore rupees shall not be taken into account for the

purposes of this sub-section.";

(b) in sub-section (2),—

(i) after the words "amount so deposited shall", the words, brackets and

figure ", subject to the third proviso to sub-section (1)" shall be inserted;

(ii) after the proviso, the following proviso shall be inserted, namely:—

"Provided further that the capital gains in excess of ten crore rupees

shall not be taken into account for the purposes of this sub-section.".

Special

provision for

computation of

capital gains in

case of Market

Linked

Debenture.

Insertion of

new section

50AA.

Amendment of

section 54.

23 of 2004.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

26. In section 54EA of the Income-tax Act, sub-section (3) shall be omitted.

27. In section 54EB of the Income-tax Act, sub-section (3) shall be omitted.

28. In section 54EC of the Income-tax Act, in sub-section (3), clause (a) shall be

omitted.

29. In section 54ED of the Income-tax Act, in sub-section (3), clause (a) shall be

omitted.

30. In section 54F of the Income-tax Act, with effect from the 1st day of April, 2024,—

(a) in sub-section (1), after the proviso and before the Explanation, the following

proviso shall be inserted, namely:—

"Provided further that where the cost of new asset exceeds ten crore

rupees, the amount exceeding ten crore rupees shall not be taken into account

for the purposes of this sub-section.";

(b) in sub-section (4),—

(i) after the words "amount so deposited shall", the words, brackets and

figure ", subject to the second proviso to sub-section (1)" shall be inserted;

(ii) after the proviso, the following proviso shall be inserted, namely:—

"Provided further that the net consideration in excess of ten crore

rupees shall not be taken into account for the purposes of this

sub-section.".

31. In section 55 of the Income-tax Act, with effect from the 1st day of April, 2024,—

(a) in sub-section (1), in clause (b), in sub-clause (1),—

(i) after the word "goodwill", the words "or any other intangible asset"

shall be inserted;

(ii) after the word "profession", the words "or any other right" shall be

inserted;

(b) in sub-section (2), in clause (a),—

(i) for the words "profession, or a right", the words "profession, or any

other intangible asset or a right" shall be substituted;

(ii) for the word "hours,", the words "hours, or any other right" shall be

substituted.

32. In section 56 of the Income-tax Act, in sub-section (2),—

(a) in clause (viib),—

(i) with effect from the 1st day of April, 2024, the words ''being a resident''

shall be omitted;

(ii) in the Explanation, in clause (aa), after the words and figures ''Securities

and Exchange Board of India Act, 1992 or regulated under the'', the words,

brackets and figures ''International Financial Services Centre Authority (Fund

Management) Regulations, 2022 made under the'' shall be inserted;

(b) after clause (xi), with effect from the 1st day of April, 2024, the following

clauses shall be inserted, namely:—

'(xii) any specified sum received by a unit holder from a business trust

during the previous year, with respect to a unit held by him at any time during the

previous year.

Explanation.—For the purposes of this clause, ''specified sum'' shall be

computed in accordance with the following formula, namely:—

Amendment of

section 54EA.

Amendment of

section 54EB.

Amendment of

section 54EC.

Amendment of

section 54ED.

Amendment of

section 54F.

Amendment of

section 55.

Amendment of

section 56.

15 of 1992.

28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Specifed sum=A-B-C (which shall be deemed to be zero if sum of B and C

is greater than A), where—

A=aggregate of sum distributed by the business trust with respect to

such unit, during the previous year or during any earlier previous year or years,

to such unit holder, who holds such unit on the date of distribution of sum or to

any other unit holder who held such unit at any time prior to the date of such

distribution, which is,—

(a) not in the nature of income referred to in clause (23FC) or

clause (23FCA) of section 10; and

(b) not chargeable to tax under sub-section (2) of section 115UA;

B=amount at which such unit was issued by the business trust; and

C=amount charged to tax under this clause in any earlier previous year;';

(xiii) where any sum is received, including the amount allocated by way

of bonus, at any time during a previous year, under a life insurance policy, other

than the sum,—

(a) received under a unit linked insurance policy;

(b) being the income referred to in clause (iv),

which is not to be excluded from the total income of the previous year in

accordance with the provisions of clause (10D) of section 10, the sum so

received as exceeds the aggregate of the premium paid, during the term of such

life insurance policy, and not claimed as deduction under any other provision

of this Act, computed in such manner as may be prescribed.

Explanation.—For the purposes of this clause "unit linked insurance policy"

shall have the meaning assigned to it in Explanation 3 to clause (10D) of section 10.'.

33. In section 72A of the Income-tax Act, in sub-section (1), in clause (d), in the

Explanation, for clause (iii), the following clause shall be substituted, namely:—

'(iii) "strategic disinvestment" means sale of shareholding by the Central

Government or any State Government or a public sector company, in a public sector

company or in a company, which results in—

(a) reduction of its shareholding to below fifty-one per cent.; and

(b) transfer of control to the buyer:

Provided that the condition laid down in sub-clause (a) shall apply only

in a case where shareholding of the Central Government or the State Government

or the public sector company was above fifty-one per cent. before such sale of

shareholding:

Provided further that requirement of transfer of control referred to in

sub-clause (b) may be carried out by the Central Government or the State

Government or the public sector company or any two of them or all of them.'.

34. In section 72AA of the Income-tax Act,—

(a) for clause (i), the following clause shall be substituted, namely:—

"(i) one or more banking company with—

(a) any other banking institution under a scheme sanctioned and

brought into force by the Central Government under sub-section (7) of

section 45 of the Banking Regulation Act, 1949; or

(b) any other banking institution or a company subsequent to a

strategic disinvestment, wherein the amalgamation is carried out within a

period of five years from the end of the previous year during which such

strategic disinvestment is carried out; or";

Amendment of

section 72A.

Amendment of

section 72AA.

10 of 1949.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 29

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(b) in the long line, after the words "such banking institution or", the words

"company or" shall be inserted;

namely:—

'(via) "strategic disinvestment" shall have the meaning assigned to it in

clause (iii) of the Explanation to clause (d) of sub-section (1) of section 72A;'.

35. In section 79 of the Income-tax Act, in sub-section (1), in the proviso, for the

word "seven", the word "ten" shall be substituted.

36. In section 80C of the Income-tax Act, sub-section (7) shall be omitted.

37. In section 80CCC of the Income-tax Act, in sub-section (3), clause (a) shall be

omitted.

38. In section 80CCD of the Income-tax Act, in sub-section (4), clause (a) shall be

omitted.

39. After section 80CCG of the Income-tax Act, the following section shall be inserted,

namely:—

'80CCH. (1) Where an assessee, being an individual enrolled in the Agnipath

Scheme and subscribing to the Agniveer Corpus Fund on or after the 1st day of

November, 2022, has in the previous year paid or deposited any amount in his account

in the said Fund, he shall be allowed a deduction in the computation of his total

income, of the whole of the amount so paid or deposited.

(2) Where the Central Government makes any contribution to the account of an

assessee in the Agniveer Corpus Fund referred to in sub-section (1), the assessee

shall be allowed a deduction in the computation of his total income of the whole of the

amount so contributed.

Explanation.—For the purposes of this section,—

(a) "Agnipath Scheme" means the scheme for enrolment in Indian Armed

Forces introduced vide letter No.1(23)2022/D(Pay/Services), dated the

29th December, 2022 of the Government of India in the Ministry of Defence;

(b) "Agniveer Corpus Fund" means a fund in which consolidated

contributions of all the Agniveers and matching contributions of the Central

Government along with interest on both these contributions are held.'.

40. In section 80G of the Income-tax Act,—

(I) in sub-section (2), in clause (a), sub-clauses (ii), (iiic) and (iiid) shall be

omitted with effect from the 1st day of April, 2024;

(II) in sub-section (5),—

(A) with effect from the 1st day of October, 2023,—

(i) in the first proviso, for clause (iv), the following clause shall be

substituted, namely:—

"(iv) in any other case, where activities of the institution or

fund have—

(A) not commenced, at least one month prior to the

commencement of the previous year relevant to the

assessment year from which the said approval is sought;

(B) commenced and where no income or part thereof of

the said institution or fund has been excluded from the total

income on account of applicability of sub-clause (iv) or

sub-clause (v) or sub-clause (vi) or sub-clause (via) of

Amendment of

section 80C.

Amendment of

section 80CCC.

Amendment of

section 80CCD.

Insertion of

new

section 80CCH.

Deduction in

respect of

contribution to

Agnipath

Scheme.

Amendment of

section 79.

Amendment of

section 80G.

30 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

clause (23C) of section 10 or section 11 or section 12 for any

previous year ending on or before the date of such application,

at any time after the commencement of such activities:";

(ii) in the second proviso,—

(a) in clause (ii),—

(1) in the opening portion, after the word, brackets and

figures "clause (iii)", the words, brackets, letter and figures

"or sub-clause (B) of clause (iv)" shall be inserted;

(2) in sub-clause (b), for item (B), the following item

shall be substituted, namely:—

"(B) if he is not so satisfied, pass an order in

writing,—

(I) in a case referred to in clause (ii) or

clause (iii) of the first proviso, rejecting such

application and cancelling its approval; or

(II) in a case referred to in sub-clause (B) of

clause (iv) of the first proviso, rejecting such

application,

after affording it a reasonable opportunity of being

heard;";

(b) for clause (iii), the following clause shall be substituted,

namely:—

"(iii) where the application is made under

sub-clause (A) of clause (iv) of the said proviso or the

application is made under clause (iv) of the said proviso as it

stood immediately before its amendment vide the Finance

Act, 2023, pass an order in writing granting it approval

provisionally for a period of three years from the assessment

year from which the approval is sought;";

(B) in the third proviso, for the words "first proviso", the words "second

proviso" shall be substituted.

41. In section 80-IAC of the Income-tax Act, in the Explanation, in clause (ii), in

sub-clause (a), for the figures "2023", the figures "2024" shall be substituted.

42. In section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the

following proviso shall be inserted, namely:—

''Provided that for the assessment year commencing on or after the 1st day of

April, 2023, the deduction under this clause shall be one hundred per cent. of such

income.''.

43. In section 87 of the Income-tax Act,—

(a) in sub-section (1), the figures and letters ", 88, 88A, 88B, 88C, 88D" shall be

omitted;

(b) in sub-section (2), the words, figures and letters "or section 88 or

section 88A or section 88B or section 88C or section 88D" shall be omitted.

Amendment of

section 80-IAC.

Amendment of

section 80LA.

Amendment of

section 87.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 31

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[PART II—

44. In section 87A of the Income-tax Act, the following proviso shall be inserted with

effect from the 1st day of April, 2024, namely:—

''Provided that where the total income of the assessee is chargeable to tax under

sub-section (1A) of section 115BAC, and the total income—

(a) does not exceed seven hundred thousand rupees, the assessee shall

be entitled to a deduction from the amount of income-tax (as computed before

allowing for the deductions under this Chapter) on his total income with which

he is chargeable for any assessment year, of an amount equal to one hundred per

cent. of such income-tax or an amount of twenty-five thousand rupees, whichever

is less;

(b) exceeds seven hundred thousand rupees and the income-tax payable

on such total income exceeds the amount by which the total income is in excess

of seven hundred thousand rupees, the assessee shall be entitled to a deduction

from the amount of income-tax (as computed before allowing the deductions

under this Chapter) on his total income, of an amount equal to the amount by

which the income-tax payable on such total income is in excess of the amount by

which the total income exceeds seven hundred thousand rupees.''.

45. Section 88 of the Income-tax Act shall be omitted.

46. In section 92BA of the Income-tax Act, after clause (va), the following clause

shall be inserted with effect from the 1st day of April, 2024, namely:—

"(vb) any business transacted between the assessee and other person as referred

to in sub-section (4) of section 115BAE;".

47. In section 92D of the Income-tax Act, in sub-section (3), for the words "period of

thirty days" at both the places where they occur, the words "period of ten days" shall be

substituted.

48. In section 94B of the Income-tax Act, with effect from the 1st day of April, 2024,—

(i) in sub-section (3), after the words "banking or insurance", the words "or

such class of non-banking financial companies as may be notified by the Central

Government in the Official Gazette in this behalf" shall be inserted;

(ii) in sub-section (5), after clause (ii), the following clause shall be inserted,

namely:—

'(iia) "non-banking financial company" shall have the meaning assigned

to it in clause (vii) of the Explanation to clause (viia) of sub-section (1) of

section 36;'.

49. In section 111A of the Income-tax Act, sub-section (3) shall be omitted.

50. In section 112 of the Income-tax Act, sub-section (3) shall be omitted.

51. In section 115A of the Income-tax Act, in sub-section (1), with effect from the

1st day of April, 2024,—

(i) in clause (a), in sub-clause (A), the following proviso shall be inserted,

namely:—

''Provided that the amount of income-tax calculated on the amount of

income by way of dividend received from a Unit in an International Financial

Services Centre, as referred to in sub-section (1A) of section 80LA, shall be ten

per cent.;";

Omission of

section 88.

Amendment of

section 92BA.

Amendment of

section 87A.

Amendment of

section 92D.

Amendment of

section 94B.

Amendment of

section 111A.

Amendment of

section 112.

Amendment of

section 115A.

32 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

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(ii) in clause (b), in sub-clauses (A) and (B), for the word ''ten'', the word ''twenty''

shall be substituted.

52. In section 115BAC of the Income-tax Act,—

(A) with effect from the 1st day of April, 2024,—

(a) in the marginal heading, for the words "and Hindu undivided family",

the words ", Hindu undivided family and others" shall be substituted;

(b) in sub-section (1), for the figures, letters and words "1st day of April,

2021", the figures, letters and words "1st day of April, 2021 but before the 1st

day of April, 2024" shall be substituted;

namely:—

"(1A) Notwithstanding anything contained in this Act but subject

to the provisions of this Chapter, the income-tax payable in respect of the

total income of a person, being an individual or Hindu undivided family

or association of persons (other than a co-operative society), or body of

individuals, whether incorporated or not, or an artificial juridical person

referred to in sub-clause (vii) of clause (31) of section 2, other than a

person who has exercised an option under sub-section (6), for any previous

year relevant to the assessment year beginning on or after the 1st day of

April, 2024, shall be computed at the rate of tax given in the following

Table, namely:—

TABLE

Sl. No.

Total income

Rate of tax

(1)

(2)

(3)

Upto Rs.3,00,000

Nil

From Rs.3,00,001 to Rs.6,00,000

5 per cent.

From Rs.6,00,001 to Rs.9,00,000

10 per cent.

From Rs.9,00,001 to Rs.12,00,000

15 per cent.

From Rs.12,00,001 to Rs.15,00,000

20 per cent.

Above Rs.15,00,000

30 per cent.";

(B) with effect from the 1st day of April, 2023, in sub-section (2), in clause (i),

after the words, figures and letters "section 80CCD or", the words, brackets, figures

and letters "sub-section (2) of section 80CCH or" shall be inserted;

(a) in sub-section (2), for the opening portion and clause (i) thereof, the

following shall be substituted, namely:—

"(2) For the purposes of sub-section (1A), the total income of the

person referred to therein, shall be computed—

(i) without any exemption or deduction under the provisions

of clause (5) or clause (13A) or prescribed under clause (14) (other

Amendment of

section

115BAC.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 33

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[PART II—

than those as may be prescribed for this purpose) or clause (17) or

clause (32), of section 10 or section 10AA or clause (ii) or

clause (iii) of section 16 or clause (b) of section 24 [in respect of the

property referred to in sub-section (2) of section 23] or

clause (iia) of sub-section (1) of section 32 or section 32AD or

section 33AB or section 33ABA or sub-clause (ii) or

sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section

(2AA) of section 35 or section 35AD or section 35CCC or under any

of the provisions of Chapter VI-A other than the provisions of

sub-section (2) of section 80CCD or sub-section (2) of

section 80CCH or section 80JJAA;";

(b) in sub-section (3), after the proviso, the following proviso shall be

inserted, namely:—

"Provided further that in a case where,—

(i) the assessee has not exercised the option under

sub-section (5) for any previous year relevant to the assessment

year beginning on or before the 1st day of April, 2023;

(ii) the income-tax on the total income of the assessee is

computed under sub-section (1A); and

(iii) there is a depreciation allowance in respect of a block of

assets which has not been given full effect prior to the assessment

year beginning on the 1st day of April, 2024,

corresponding adjustment shall be made to the written down value of

such block of assets as on the 1st day of April, 2023 in the manner as may

be prescribed.";

namely:—

'(4) In case of a person, having a Unit in the International Financial

Services Centre, as referred to in sub-section (1A) of section 80LA,—

(i) who has exercised option under sub-section (5) for any

previous year relevant to the assessment year beginning on or

after the 1st day of April, 2021 but before the 1st day of April, 2024;

(ii) whose total income is computed under sub-section (1A),

the conditions contained in sub-section (2) shall be modified to the extent

that the deduction under section 80LA shall be available to such Unit

subject to fulfilment of the conditions contained in the said section.

Explanation.—For the purposes of this sub-section, the term "Unit"

shall have the meaning assigned to it in clause (zc) of section 2 of the

Special Economic Zones Act, 2005.';

(d) in sub-section (5), after the proviso, the following proviso shall be

inserted, namely:—

"Provided further that the provisions of this sub-section shall not

apply for any previous year relevant to the assessment year beginning

on or after the 1st day of April, 2024.";

28 of 2005.

34 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(e) after sub-section (5), the following sub-section shall be inserted,

namely:—

"(6) Nothing contained in sub-section (1A) shall apply to a person

where an option is exercised by such person, in the manner as may be

prescribed, for any assessment year, and such option is exercised,—

(i) on or before the due date specified under sub-section (1)

of section 139 for furnishing the return of income for such

assessment year, in case of a person having income from business

or profession, and such option once exercised shall apply to

subsequent assessment years; or

(ii) along with the return of income to be furnished under

sub-section (1) of section 139 for such assessment year, in case of

a person not having income referred to in clause (i):

Provided that the option under clause (i), once exercised for any

previous year can be withdrawn only once for a previous year other than

the year in which it was exercised and thereafter, the person shall never

be eligible to exercise the option under this sub-section, except where

such person ceases to have any income from business or profession in

which case, option under clause (ii) shall be available.".

53. In section 115BAD of the Income-tax Act, in sub-section (1), after the words

"provisions of this Chapter,", the words, figures and letters "other than those mentioned

under section 115BAE," shall be inserted with effect from the 1st day of April, 2024.

54. After section 115BAD of the Income-tax Act, with effect from the 1st day of

April, 2024, the following section shall be inserted, namely:—

"115BAE. (1) Notwithstanding anything contained in this Act but subject to

the provisions of this Chapter, other than those mentioned under section 115BAD,

the income-tax payable in respect of the total income of an assessee, being a

co-operative society resident in India, for any previous year relevant to the assessment

year beginning on or after the 1st day of April, 2024, shall, at the option of such

assessee, be computed at the rate of fifteen per cent. if the conditions contained in

sub-section (2) are satisfied:

Provided that where the total income of the assessee includes any income,

which has neither been derived from nor is incidental to, manufacturing or production

of an article or thing and in respect of which no specific rate of tax has been provided

separately under this Chapter, such income shall be taxed at the rate of twenty-two

per cent. and no deduction or allowance in respect of any expenditure or allowance

shall be made in computing such income:

Provided further that the income-tax payable in respect of the income, of the

assessee deemed so under the second proviso to sub-section (4) shall be computed

at the rate of thirty per cent.:

Provided also that the income-tax payable in respect of income, being short

term capital gains derived from transfer of a capital asset on which no depreciation is

allowable under the Act shall be computed at the rate of twenty-two per cent.:

Provided also that where the assessee fails to satisfy the conditions contained

in sub-section (2) in any previous year, the option shall become invalid in respect of

Amendment of

section 115BAD.

Insertion of

new section

115BAE.

Tax on income

of certain new

manufacturing

co-operative

societies.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 35

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

the assessment year relevant to that previous year and subsequent assessment years

and other provisions of the Act shall apply to the assessee as if the option had not

been exercised for the assessment year relevant to that previous year and subsequent

assessment years.

(2) For the purposes of sub-section (1), the following conditions shall apply,

namely:—

(a) the co-operative society has been set-up and registered on or after

the 1st day of April, 2023, and has commenced manufacturing or production of

an article or thing on or before the 31st day of March, 2024 and,—

(i) the business is not formed by splitting up, or the reconstruction,

of a business already in existence;

(ii) does not use any machinery or plant previously used for any

purpose.

Explanation 1.—For the purposes of sub-clause (ii), any machinery

or plant which was used outside India by any other person shall not be

regarded as machinery or plant previously used for any purpose, if the

following conditions are fulfilled, namely:—

(A) such machinery or plant was not, at any time previous to

the date of the installation, used in India;

(B) such machinery or plant is imported into India from any

country outside India; and

such machinery or plant has been allowed or is allowable under the

provisions of this Act in computing the total income of any person

for any period prior to the date of installation of machinery or plant

by the person.

Explanation 2.—Where any machinery or plant or any part thereof

previously used for any purpose is put to use by the assessee and the

total value of such machinery or plant or part thereof does not exceed

twenty per cent. of the total value of the machinery or plant used by the

assessee, then, for the purposes of sub-clause (ii), the condition specified

therein shall be deemed to have been complied with;

(b) the assessee is not engaged in any business other than the business

of manufacture or production of any article or thing and research in relation to,

or distribution of, such article or thing manufactured or produced by it.

Explanation.—For the removal of doubts, it is hereby clarified that the

business of manufacture or production of any article or thing shall include the

business of generation of electricity, but not include a business of,—

(i) development of computer software in any form or in any media;

(ii) mining;

(iii) conversion of marble blocks or similar items into slabs;

(iv) bottling of gas into cylinder;

(v) printing of books or production of cinematograph film; or

(vi) any other business as may be notified by the Central Government

in this behalf;

(i) without any deduction under the provisions of section 10AA

or clause (iia) of sub-section (1) of section 32 or section 33AB or

section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of

sub-section (1) or sub-section (2AA) of section 35 or section 35AD or

section 35CCC or under any of the provisions of Chapter VI-A other than

the provisions of section 80JJAA;

36 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) without set off of any loss carried forward or depreciation from

any earlier assessment year, if such loss or depreciation is attributable to

any of the deductions referred to in clause (i); and

(iii) by claiming the depreciation, if any, under section 32, other

than clause (iia) of sub-section (1) of the said section, determined in

such manner as may be prescribed.

(3) The loss and depreciation referred to in sub-clause (ii) of clause (c) of

sub-section (2) shall be deemed to have been given full effect to and no further

deduction for such loss shall be allowed for any subsequent year.

(4) Where it appears to the Assessing Officer that, owing to the close connection

between the assessee to which this section applies and any other person, or for any

other reason, the course of business between them is so arranged that the business

transacted between them produces to the assessee more than the ordinary profits

which might be expected to arise in such business, the Assessing Officer shall, in

computing the profits and gains of such business for the purposes of this section,

take the amount of profits as may be reasonably deemed to have been derived

therefrom:

Provided that in case the aforesaid arrangement involves a specified domestic

transaction referred to in section 92BA, the amount of profits from such transaction

shall be determined having regard to arm's length price as defined in clause (ii) of

section 92F:

Provided further that the amount, being profits in excess of the amount of the

profits determined by the Assessing Officer, shall be deemed to be the income of the

assessee.

(5) Nothing contained in this section shall apply unless the option is exercised

by the person in the prescribed manner on or before the due date specified under

sub-section (1) of section 139 for furnishing the first of the returns of income for any

previous year relevant to the assessment year commencing on or after the 1st day of

April, 2024, and such option once exercised shall apply to subsequent assessment

years:

Provided that once the option has been exercised for any previous year shall

not be allowed to be withdrawn for the same or any other previous year.".

55. In section 115BB of the Income-tax Act, for the Explanation, the following shall

be substituted with effect from the 1st day of April, 2024, namely:—

'Provided that nothing contained in this section shall apply to income by way

of winnings from any online game for the assessment year beginning on or after the

1st day of April, 2024.

Explanation.—For the purposes of this section,—

(i) "horse race" shall have the meaning assigned to it in section 74A;

(ii) "online game" shall have the meaning assigned to it in section 115BBJ.'.

56. After section 115BBI of the Income-tax Act, the following section shall be inserted

with effect from the 1st day of April, 2024, namely:—

'115BBJ. Notwithstanding anything contained in any other provisions of this

Act, where the total income of an assessee includes any income by way of winnings

from any online game, the income-tax payable shall be the aggregate of—

(i) the amount of income-tax calculated on net winnings from such online

games during the previous year, computed in the manner as may be prescribed,

at the rate of thirty per cent.; and

Amendment of

section 115BB.

Insertion of

new section

115BBJ.

Tax on

winnings from

online games.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 37

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) the amount of income-tax with which the assessee would have been

chargeable had his total income been reduced by the net winnings referred to in

clause (i).

Explanation.—For the purposes of this section,—

(i) "computer resource" shall have the same meaning as assigned to it in

clause (e) of the Explanation to section 144B;

(ii) "internet" means the combination of computer facilities and

electromagnetic transmission media, and related equipment and software,

comprising the interconnected worldwide network of computer networks that

transmits information based on a protocol for controlling such transmission;

(iii) "online game" means a game that is offered on the internet and is

accessible by a user through a computer resource including any

telecommunication device.'.

57. In section 115JC of the Income-tax Act, for sub-section (5), the following

sub-section shall be substituted with effect from the 1st day of April, 2024, namely:—

"(5) The provisions of this section shall not apply to a person, where—

(i) such person has exercised the option referred to in sub-section (5) of

section 115BAC or sub-section (5) of section 115BAD or sub-section (5) of

section 115BAE; or

(ii) income-tax payable in respect of the total income of such person is

computed under sub-section (1A) of section 115BAC.".

58. In section 115JD of the Income-tax Act, for sub-section (7), the following

sub-section shall be substituted with effect from the 1st day of April, 2024, namely:—

"(7) The provisions of this section shall not apply to a person, where—

(i) such person has exercised the option referred to in sub-section (5) of

section 115BAC or sub-section (5) of section 115BAD or sub-section (5) of

section 115BAE; or

(ii) income-tax payable in respect of the total income of such person is

computed under sub-section (1A) of section 115BAC.".

59. In section 115TD of the Income-tax Act,—

(i) in sub-section (3),—

(a) in clause (ii), in sub-clause (b), for the word "rejected.", the words

"rejected; or" shall be substituted;

(b) after clause (ii), the following clause shall be inserted, namely:—

"(iii) it fails to make an application in accordance with the provisions

of clause (i) or clause (ii) or clause (iii) of the first proviso to clause (23C)

of section 10 or sub-clause (i) or sub-clause (ii) or sub-clause (iii) of

clause (ac) of sub-section (1) of section 12A, within the period specified

in the said clauses or sub-clauses, as the case may be, which expires in

the said previous year.";

(ii) in sub-section (5), in clause (ii), after the word, brackets and figures

"clause (ii)", the words, brackets and figures "clause (ii), or clause (iii)," shall be

inserted;

(iii) in the Explanation, in clause (i),—

(a) in sub-clause (b), after the word, brackets and figure

"sub-section (3);", the word "or" shall be inserted;

(b) after sub-clause (b), the following sub-clause shall be inserted,

namely:—

"(c) the last date for making an application for registration under

sub-clause (i) or sub-clause (ii) or sub-clause (iii) of clause (ac) of

sub-section (1) of section 12A or for making an application for approval

under clause (i) or clause (ii) or clause (iii) of the first proviso to

clause (23C) of section 10, as the case may be, in a case referred to in

clause (iii) of sub-section (3);".

Amendment of

section 115JC.

Amendment of

section 115JD.

Amendment of

section 115TD.

38 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

60. In section 115UA of the Income-tax Act, after sub-section (3), the following

sub-section shall be inserted with effect from the 1st day of April, 2024, namely:—

"(3A) The provisions of sub-section (1) shall not apply in respect of any sum

referred to in clause (xii) of sub-section (2) of section 56, received by a unit holder

from a business trust.".

61. In section 115UB of the Income-tax Act, in Explanation 1, in clause (a), after the

words and figures "Securities and Exchange Board of India Act, 1992 or", the words, brackets

and figures "regulated under the International Financial Services Centres Authority (Fund

Management) Regulations, 2022 made" shall be inserted.

62. In section 115VP of the Income-tax Act,—

(i) In sub-section (2), after the proviso, the following proviso shall be inserted,

namely:—

''Provided further that a Unit of an International Financial Services Centre

which has availed of deduction under section 80LA may make an application

within three months from the date on which such deduction ceases.";

(ii) after sub-section (5), the following Explanation shall be inserted, namely:—

'Explanation.—For the purposes of this section ''International Financial

Services Centre'' shall have the same meaning as assigned to it in clause (q) of

section 2 of the Special Economic Zones Act, 2005.'.

63. In section 116 of the Income-tax Act, in clause (cca), after the words "Joint

Commissioners of Income-tax", the words and brackets "or Joint Commissioners of

Income-tax (Appeals)" shall be inserted.

64. In section 119 of the Income-tax Act, for the words and brackets "the Commissioner

(Appeals)" and "a Commissioner (Appeals)", the words and brackets "the Joint Commissioner

(Appeals) or the Commissioner (Appeals)" and "a Joint Commissioner (Appeals) or a

Commissioner (Appeals)" shall respectively be substituted.

65. In section 131 of the Income-tax Act, for the words and brackets ", Commissioner

(Appeals)", the words and brackets ", Joint Commissioner (Appeals), Commissioner

(Appeals)" shall be substituted.

66. In section 132 of the Income-tax Act,—

(a) for sub-section (2), the following sub-section shall be substituted, namely:—

"(2) The authorised officer may requisition the services of,—

(i) any police officer or of any officer of the Central Government, or

of both; or

(ii) any person or entity as may be approved by the Principal Chief

Commissioner or the Chief Commissioner or the Principal Director General

or the Director General, in accordance with the procedure, as may be

prescribed, in this regard,

to assist him for all or any of the purposes specified in sub-section (1) or

sub-section (1A) and it shall be the duty of every such officer or person or

entity to comply with such requisition.";

(b) for sub-section (9D), the following sub-section shall be substituted,

namely:—

"(9D) The authorised officer may, during the course of the search or

seizure or within a period of sixty days from the date on which the last of the

authorisations for search was executed, make a reference to,—

(i) a Valuation Officer referred to in section 142A; or

(ii) any other person or entity or any valuer registered by or under

any law for the time being in force, as may be approved by the Principal

Chief Commissioner or the Chief Commissioner or the Principal Director

General or the Director General, in accordance with the procedure, as may

be prescribed, in this regard,

Amendment of

section 115UA.

Amendment of

section 115UB.

Amendment of

section 115VP.

Amendment of

section 119.

Amendment of

section 131.

15 of 1992.

Amendment of

section 132.

Amendment of

section 116.

28 of 2005.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 39

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Amendment of

section 142.

who shall estimate the fair market value of the property in the manner as may be

prescribed, and submit a report of the estimate to the authorised officer or the

Assessing Officer, as the case may be, within a period of sixty days from the

date of receipt of such reference.";

be deemed to have been substituted with effect from the 1st day of April, 2022,

namely:—

"Explanation 1.—For the purposes of sub-sections (9A), (9B) and (9D),

the last of authorisation for search shall be deemed to have been executed,—

(a) in the case of search, on the conclusion of search as recorded in

the last panchnama drawn in relation to any person in whose case the

warrant of authorisation has been issued; or

(b) in the case of requisition under section 132A, on the actual

receipt of the books of account or other documents or assets by the

authorised officer.".

67. In section 133 of the Income-tax Act, for the words and brackets "the Commissioner

(Appeals)" wherever they occur, the words and brackets "the Joint Commissioner (Appeals)

or the Commissioner (Appeals)" shall be substituted.

68. In section 134 of the Income-tax Act, for the words and brackets "the Commissioner

(Appeals)" at both the places where they occur, the words and brackets "the Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

69. In section 135A of the Income-tax Act, in sub-section (2), after the proviso, the

following proviso shall be inserted and shall be deemed to have been inserted with effect

from the 1st day of April, 2022, namely:—

"Provided further that the Central Government may amend any direction, issued

under this sub-section on or before the 31st day of March, 2022, by notification in the

Official Gazette.".

70. In section 140B of the Income-tax Act, in sub-section (4), with effect from the

1st day of April, 2022,—

(i) in the opening portion, the words "or, as the case may be, on the amount by

which the advance tax paid falls short of the assessed tax," shall be omitted and shall

be deemed to have been omitted;

(ii) in clause (a), in sub-clause (i), after the words "earlier return", the words

", if any" shall be inserted and shall be deemed to have been inserted.

71. In section 142 of the Income-tax Act,—

(a) for sub-section (2A), the following sub-section shall be substituted, namely:—

"(2A) If, at any stage of the proceedings before him, the Assessing Officer,

having regard to the nature and complexity of the accounts, volume of the

accounts, doubts about the correctness of the accounts, multiplicity of

transactions in the accounts or specialised nature of business activity of the

assessee, and the interests of the revenue, is of the opinion that it is necessary

so to do, he may, with the previous approval of the Principal Chief Commissioner

or Chief Commissioner or Principal Commissioner or Commissioner, direct the

assessee to get either or both of the following, namely:—

(i) to get the accounts audited by an accountant, as defined in the

Explanation below sub-section (2) of section 288, nominated by the

Principal Chief Commissioner or Chief Commissioner or Principal

Commissioner or Commissioner in this behalf and to furnish a report of

such audit in the prescribed form duly signed and verified by such

accountant and setting forth such particulars, as may be prescribed, and

such other particulars as the Assessing Officer may require;

Amendment of

section 133.

Amendment of

section 134.

Amendment of

section 135A.

Amendment of

section 140B.

40 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) to get the inventory valued by a cost accountant, nominated by

the Principal Chief Commissioner or Chief Commissioner or Principal

Commissioner or Commissioner in this behalf and to furnish a report of

such inventory valuation in the prescribed form duly signed and verified

by such cost accountant and setting forth such particulars, as may be

prescribed, and such other particulars as the Assessing Officer may

require:

Provided that the Assessing Officer shall not direct the assessee to

get the accounts so audited or inventory so valued unless the assessee

has been given a reasonable opportunity of being heard.";

(b) in sub-section (2D),—

(i) for the words, brackets, figure and letter "audit under sub-section (2A)

(including the remuneration of the accountant)", the words, brackets, figure

and letter "audit or inventory valuation under sub-section (2A) (including the

remuneration of the accountant or the cost accountant, as the case may be)"

shall be substituted;

(ii) in the proviso,—

(I) for the words "audit under", the words "audit or inventory

valuation under" shall be substituted;

(II) for the words and brackets "such audit (including remuneration

of the accountant)", the words and brackets "such audit or inventory

valuation (including the remuneration of the accountant or the cost

accountant, as the case may be)" shall be substituted;

shall be inserted;

(d) after sub-section (4), the following Explanation shall be inserted, namely:—

'Explanation.—For the purposes of this section, "cost accountant" means

a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the

Cost and Works Accountants Act, 1959 and who holds a valid certificate of

practice under sub-section (1) of section 6 of the said Act.'.

72. In section 148 of the Income-tax Act,—

(a) for the words "such period, as may be specified in such notice", the words

"a period of three months from the end of the month in which such notice is issued, or

such further period as may be allowed by the Assessing Officer on the basis of an

application made in this regard by the assessee" shall be substituted;

(b) after the second proviso and before Explanation 1, the following proviso

shall be inserted, namely:—

"Provided also that any return of income, required to be furnished by an

assessee under this section and furnished beyond the period allowed shall not

be deemed to be a return under section 139.".

73. In section 149 of the Income-tax Act, in sub-section (1),—

(I) after the second proviso, the following provisos shall be inserted, namely:—

"Provided also that for cases referred to in clauses (i), (iii) and (iv) of

Explanation 2 to section 148, where,—

(a) a search is initiated under section 132; or

(b) a search under section 132 for which the last of authorisations is

executed; or

23 of 1959.

Amendment of

section 148.

Amendment of

section 149.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 41

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Amendment of

section 153.

after the 15th day of March of any financial year and the period for issue of

notice under section 148 expires on the 31st day of March of such financial

year, a period of fifteen days shall be excluded for the purpose of computing the

period of limitation as per this section and the notice issued under section 148

in such case shall be deemed to have been issued on the 31st day of March of

such financial year:

Provided also that where the information as referred to in Explanation 1 to

section 148 emanates from a statement recorded or documents impounded under

section 131 or section 133A, as the case may be, on or before the 31st day of

March of a financial year, in consequence of,—

(a) a search under section 132 which is initiated; or

(b) a search under section 132 for which the last of authorisations is

executed; or

after the 15th day of March of such financial year, a period of fifteen days shall

be excluded for the purpose of computing the period of limitation as per this

section and the notice issued under clause (b) of section 148A in such case

shall be deemed to have been issued on the 31st day of March of such financial

year:";

(II) in the sixth proviso, for the words "less than seven days", the words "does

not exceed seven days" shall be substituted.

74. In section 151 of the Income-tax Act,—

(a) in clause (ii), the words "where there is no Principal Chief Commissioner or

Principal Director General," shall be omitted;

(b) after clause (ii), the following proviso shall be inserted, namely:—

"Provided that the period of three years for the purposes of clause (i)

shall be computed after taking into account the period of limitation as excluded

by the third or fourth or fifth provisos or extended by the sixth proviso to

sub-section (1) of section 149.".

75. In section 153 of the Income-tax Act,—

(I) in sub-section (1),—

(a) in the third proviso, the words "or after" shall be omitted;

(b) after the third proviso, the following proviso shall be inserted, namely:—

"Provided also that in respect of an order of assessment relating to

the assessment year commencing on or after the 1st day of April, 2022,

the provisions of this sub-section shall have effect, as if for the words

"twenty-one months", the words "twelve months" had been substituted.";

(II) in sub-section (1A), for the words "nine months", the words "twelve months"

shall be substituted;

(III) in sub-section (3),—

(a) for the words, brackets and figures "sub-sections (1) and (2)", the

words, brackets, figures and letter "sub-sections (1), (1A) and (2)" shall be

substituted;

(b) for the words "Principal Commissioner or Commissioner" at both the

places where they occur, the words "Principal Chief Commissioner or Chief

Commissioner or Principal Commissioner or Commissioner, as the case may

be," shall be substituted;

(IV) after sub-section (3), the following sub-section shall be inserted, namely:—

"(3A) Notwithstanding anything contained in sub-sections (1), (1A), (2)

and (3), where an assessment or reassessment is pending on the date of initiation

of search under section 132 or making of requisition under section 132A, the

Amendment of

section 151.

42 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

period available for completion of assessment or reassessment, as the case may

be, under the said sub-sections shall,—

(a) in a case where such search is initiated under section 132 or

such requisition is made under section 132A;

(b) in the case of an assessee, to whom any money, bullion, jewellery

or other valuable article or thing seized or requisitioned belongs to;

documents seized or requisitioned pertains or pertain to, or any information

contained therein, relates to,

be extended by twelve months.";

(V) in sub-section (4), for the words, brackets and figures "sub-sections (1), (2)

and (3)" at both the places where they occur, the words, brackets, figures and letters

"sub-sections (1), (1A), (2), (3) and (3A)" shall be substituted;

(VI) in sub-section (5), for the words "the Principal Commissioner or

Commissioner", the words "the Principal Chief Commissioner or Chief Commissioner

or Principal Commissioner or Commissioner, as the case may be," shall be substituted;

(VII) in sub-section (6),—

(a) in the opening portion, for the words, brackets and figures

"sub-sections (1) and (2)", the words, brackets, figures and letter "sub-sections

(1), (1A) and (2)" shall be substituted;

(b) in clause (i), after the words "passed by the", the words "Principal

Chief Commissioner or Chief Commissioner or" shall be inserted;

(VIII) in Explanation 1,—

(a) in clause (iv),—

(i) in the opening portion, after the word "audited", the words "or

inventory valued" shall be inserted;

(ii) in sub-clause (a), after the words "such audit", the words "or

inventory valuation" shall be inserted;

(b) in the first proviso, for the word, brackets and figures

"sub-sections (1), (2)", the word, brackets, figures and letter "sub-sections (1),

(1A), (2)" shall be substituted.

76. In section 154 of the Income-tax Act, in sub-section (2), in clause (b), for the

words and brackets "the Commissioner (Appeals)", the words and brackets "the Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

77. In section 155 of the Income-tax Act,—

(a) in sub-section (11A), after the words, figures and letter "section 10A or" at

both the places where they occur, the words, figures and letters "section 10AA or"

shall be inserted with effect from the 1st day of April, 2024;

(b) after sub-section (18), the following sub-section shall be inserted, namely:—

"(19) Where any deduction in respect of any expenditure incurred for the

purchase of sugarcane has been claimed by an assessee, being a co-operative

society engaged in the business of manufacture of sugar, and such deduction

has been disallowed wholly or partly in any previous year commencing on or

before the 1st day of April, 2014, the Assessing Officer shall, on the basis of an

application made by such assessee in this regard, recompute the total income

of the assessee for such previous year after allowing deduction to the extent

such expenditure is incurred at a price which is equal to or less than the price

fixed or approved by the Government for that previous year, and the provisions

of section 154 shall, so far as may be, apply thereto, and the period of four years

specified in sub-section (7) of that section shall be reckoned from the end of

previous year commencing on the 1st day of April, 2022.";

Amendment of

section 154.

Amendment of

section 155.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 43

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Substitution of

new section for

section 170A.

Effect of order

of tribunal or

court in respect

of business

reorganisation.

31 of 2016.

Amendment of

section 158A.

Amendment of

section

158AB.

shall be inserted with effect from the 1st day of October, 2023, namely:—

"(20) Where any income has been included in the return of income

furnished by an assessee under section 139 for any assessment year (herein

referred to as the relevant assessment year) and tax on such income has been

deducted at source and paid to the credit of the Central Government in accordance

with the provisions of Chapter XVII-B in a subsequent financial year, the

Assessing Officer shall, on an application made by the assessee in such form,

as may be prescribed, within a period of two years from the end of the financial

year in which such tax was deducted at source, amend the order of assessment

or any intimation allowing credit of such tax deducted at source in the relevant

assessment year, and the provisions of section 154 shall, so far as may be,

apply thereto and the period of four years specified in sub-section (7) of that

section shall be reckoned from the end of the financial year in which such tax

has been deducted:

Provided that the credit of such tax deducted at source shall not be

allowed in any other assessment year.".

78. In section 158A of the Income-tax Act, in the Explanation, for the words and

brackets "the Commissioner (Appeals)", the words and brackets "the Joint Commissioner

(Appeals) or the Commissioner (Appeals)" shall be substituted.

79. In section 158AB of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)" wherever they occur, the words and brackets "the Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

80. For section 170A of the Income-tax Act, the following section shall be substituted,

namely:—

'170A. (1) Notwithstanding anything to the contrary contained in section 139,

in a case of business reorganisation, where prior to the date of order of a High Court

or tribunal or an Adjudicating Authority as defined in clause (1) of section 5 of the

Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as order in respect of

business reorganisation), as the case may be, any return of income has been furnished

by an entity to which such order applies under the provisions of section 139 for any

assessment year relevant to the previous year to which such order applies, the

successor shall furnish, within a period of six months from the end of the month in

which the order was issued, a modified return in such form and manner, as may be

prescribed, in accordance with and limited to the said order.

(2) Where the assessment or reassessment proceedings for an assessment

year relevant to a previous year to which the order in respect of the business

reorganisation applies,—

(a) have been completed on the date of furnishing of the modified return

in accordance with the provisions of sub-section (1), the Assessing Officer

shall pass an order modifying the total income of the relevant assessment year

determined in such assessment or reassessment, in accordance with such order

and taking into account the modified return so furnished;

(b) are pending on the date of furnishing of the modified return in

accordance with the provisions of sub-section (1), the Assessing Officer shall

pass an order assessing or reassessing the total income of the relevant

assessment year in accordance with the order of the business reorganisation

and taking into account the modified return so furnished.

(3) Save as otherwise provided in this section, in an assessment or reassessment

made in respect of an assessment year under this section, all other provisions of this

Act shall apply and the tax shall be chargeable at the rate or rates as applicable to

such assessment year.

Explanation.—In this section, the expressions—

(i) "business reorganisation" means the reorganisation of business

involving the amalgamation or demerger or merger of business of one or more

persons;

44 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) "successor" means all resulting companies in a business

reorganisation, whether or not the company was in existence prior to such

business reorganisation.'.

81. In section 177 of the Income-tax Act, in sub-section (2), for the words and brackets

"the Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals)

or the Commissioner (Appeals)" shall be substituted.

82. In section 189 of the Income-tax Act, in sub-section (2), for the words and brackets

"the Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals)

or the Commissioner (Appeals)" shall be substituted.

83. In section 192A of the Income-tax Act, the second proviso shall be omitted.

84. In section 193 of the Income-tax Act, in the proviso, for clause (ix), the following

clause shall be substituted, namely:—

'(ix) any interest payable to a "business trust", as defined in clause (13A) of

section 2, in respect of any securities, by a special purpose vehicle referred to in the

Explanation to clause (23FC) of section 10.'.

85. In section 194B of the Income-tax Act,—

(i) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Winnings from lottery or crossword puzzle, etc.";

(ii) for the words "in an amount exceeding ten thousand rupees", the words

"or from gambling or betting of any form or nature whatsoever, being the amount or

the aggregate of amounts exceeding ten thousand rupees during the financial year"

shall be substituted;

(iii) after the proviso, the following shall be inserted, namely:—

'Provided further that nothing contained in this section shall apply to

deduction of income-tax on winnings from any online game on or after the

1st day of April, 2023.

Explanation.—For the purposes of this section,"online game" shall have

the meaning assigned to it in clause (iii) of the Explanation to section 115BBJ.'.

86. After section 194B of the Income-tax Act, the following section shall be inserted,

namely:—

'194BA. (1) Notwithstanding anything contained in any other provisions of

this Act, any person responsible for paying to any person any income by way of

winnings from any online game during the financial year shall deduct income-tax on

the net winnings in his user account, computed in the manner as may be prescribed,

at the end of the financial year at the rates in force:

Provided that in a case where there is a withdrawal from user account during the

financial year, the income-tax shall be deducted at the time of such withdrawal on the

net winnings comprised in such withdrawal, as well as on the remaining amount of net

winnings in the user account, computed in the manner as may be prescribed, at the

end of the financial year.

(2) In a case where the net winnings are wholly in kind or partly in cash, and

partly in kind but the part in cash is not sufficient to meet the liability of deduction of

tax in respect of whole of the net winnings, the person responsible for paying shall,

before releasing the winnings, ensure that tax has been paid in respect of the net

winnings.

(3) If any difficulty arises in giving effect to the provisions of this section, the

Board may, with the previous approval of the Central Government, issue guidelines

for the purposes of removing the difficulty.

(4) Every guideline issued by the Board under sub-section (3) shall, as soon

as may be after it is issued, be laid before each House of Parliament, and shall be

binding on the income-tax authorities and on the person liable to deduct income-tax.

Amendment of

section 177.

Amendment of

section 189.

Amendment of

section 192A.

Amendment of

section 193.

Amendment of

section 194B.

Insertion of new

section 194BA.

Winnings from

online games.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 45

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Amendment of

section 196A.

Amendment of

section 194R.

Amendment of

section 197.

Amendment of

section 206AB.

Explanation.—For the purposes of this section—

(a) "computer resource", "internet" and "online game" shall have the

meanings respectively assigned to them in section 115BBJ;

(b) "online gaming intermediary" means an intermediary that offers one

or more online games;

resource of an online gaming intermediary;

(d) "user account" means account of a user registered with an online

gaming intermediary.'.

87. In section 194BB of the Income-tax Act, for the words "in an amount exceeding

ten thousand rupees", the words ", being the amount or aggregate of amounts exceeding

ten thousand rupees during the financial year," shall be substituted.

88. In section 194LC of the Income-tax Act, with effect from the 1st day of July, 2023,—

(i) in sub-section (1), after the proviso, the following proviso shall be inserted,

namely:—

“Provided further that in case of income by way of interest referred to in

clause (ic) of sub-section (2), the income-tax shall be deducted at the rate of nine

per cent.”;

(ii) in sub-section (2),—

(I) in clause (ib), for the word “and”, the word “or” shall be substituted;

(II) after clause (ib), the following clause shall be inserted, namely:—

“(ic) in respect of money borrowed by it from a source outside India

by way of issuance of any long-term bond or rupee denominated bond on

or after the 1st day of July, 2023, which is listed only on a recognised stock

exchange located in an International Financial Services Centre; and”.

89. In section 194N of the Income-tax Act, after the second proviso, the following

proviso shall be inserted, namely:—

'Provided also that where the recipient is a co-operative society, the provisions

of this section shall have effect, as if for the words "one crore rupees", the words

"three crore rupees" had been substituted.'.

90. In section 194R of the Income-tax Act, the Explanation shall be numbered as

Explanation 1 thereof, and after Explanation 1 as so renumbered, the following Explanation

shall be inserted, namely:—

"Explanation 2.—For the removal of doubts, it is clarified that the provisions

of sub-section (1) shall apply to any benefit or perquisite, whether in cash or in kind

or partly in cash and partly in kind.".

91. In section 196A of the Income-tax Act, in sub-section (1), the following proviso

shall be inserted, namely:—

"Provided that where an agreement referred to in sub-section (1) of section 90

or sub-section (1) of section 90A applies to the payee and if the payee has furnished

a certificate referred to in sub-section (4) of section 90 or sub-section (4) of

section 90A, as the case may be, then, income-tax thereon shall be deducted at the

rate of twenty per cent. or at the rate or rates of income-tax provided in such agreement

for such income, whichever is lower.".

92. In section 197 of the Income-tax Act, in sub-section (1), after the figures and

letters "194LA,", the figures and letters "194LBA," shall be inserted.

93. In section 206AB of the Income-tax Act,—

(i) in sub-section (1), after the figures and letter "194B,", the figures and letters

"194BA," shall be inserted;

(ii) in sub-section (3), for the proviso, the following proviso shall be substituted,

namely:—

Amendment of

section 194BB.

Amendment of

section 194N.

Amendment of

section 194LC.

46 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

"Provided that the specified person shall not include—

(i) a non-resident who does not have a permanent establishment in

India; or

(ii) a person who is not required to furnish the return of income for the

assessment year relevant to the said previous year and is notified by the Central

Government in the Official Gazette in this behalf.".

94. In section 206C of the Income-tax Act, in sub-section (1G), with effect from the

1st day of July, 2023,—

(i) in clause (a), the words “out of India” at both the places where they occur

shall be omitted;

(ii) in the long line, for the word "five", the word "twenty" shall be substituted;

(iii) in the first proviso, for the words "and is for a purpose other than purchase

of overseas tour program package", the words "and is for the purposes of education

or medical treatment" shall be substituted;

(iv) in the second proviso, for the words "is for a purpose other than purchase

of overseas tour program package", the words "is for the purposes of education or

medical treatment" shall be substituted.

95. In section 206CC of the Income-tax Act, in sub-section (1), the following proviso

shall be inserted with effect from the 1st day of July, 2023, namely:—

“Provided that the rate of tax collection at source under this section shall not

exceed twenty per cent.”.

96. In section 206CCA of the Income-tax Act,—

(i) in sub-section (1), the following proviso shall be inserted with effect from the

1st day of July, 2023, namely:—

“Provided that the rate of tax collection at source under this section shall

not exceed twenty per cent.”;

(ii) in sub-section (3), for the proviso, the following proviso shall be

substituted, namely:—

"Provided that the specified person shall not include—

(i) a non-resident who does not have a permanent establishment in

India; or

(ii) a person who is not required to furnish the return of income for

the assessment year relevant to the said previous year and is notified by

the Central Government in the Official Gazette in this behalf.".

97. In section 241A of the Income-tax Act, the following proviso shall be inserted,

namely:—

"Provided that the provisions of this section shall not apply from the 1st day of

April, 2023.".

98. In section 244A of the Income-tax Act,—

(a) in sub-section (1), in clause (a), after sub-clause (ii), the following proviso

shall be inserted with effect from the1st day of October, 2023, namely:—

"Provided that where refund arises as a result of an order passed by the

Assessing Officer in consequence of an application made by the assessee

under sub-section (20) of section 155, such interest shall be calculated at the

rate of one-half per cent. for every month or part of a month comprised in the

period from the date of such application to the date on which the refund is

granted;";

(b) in sub-section (1A), the following proviso shall be inserted, namely:—

"Provided that where proceedings for assessment or reassessment are

pending in respect of an assessee, in computing the period for determining the

additional interest payable to such assessee under this sub-section, the period

beginning from the date on which such refund is withheld by the Assessing

Amendment of

section 206C.

Amendment of

section 206CC.

Amendment of

section 241A.

Amendment of

section 244A.

Amendment of

section 206CCA.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 47

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Appealable

orders before

Joint

Commissioner

(Appeals).

Officer in accordance with and subject to provisions of sub-section (2) of

section 245 and ending with the date on which such assessment or reassessment

is made, shall be excluded.".

99. For section 245 of the Income-tax Act, the following section shall be substituted,

namely:—

"245. (1) Where under any of the provisions of this Act, a refund becomes due

or is found to be due to any person, the Assessing Officer or Commissioner or

Principal Commissioner or Chief Commissioner or Principal Chief Commissioner, as

the case may be, may, in lieu of payment of the refund, set off the amount to be

refunded or any part of that amount, against the sum, if any, remaining payable under

this Act by the person to whom the refund is due, after giving an intimation in writing

to such person of the action proposed to be taken under this sub-section.

(2) Where a part of the refund is set off under the provisions of sub-section (1),

or where no such amount is set off, and refund becomes due to a person, and the

Assessing Officer, having regard to the fact that proceedings for assessment or

reassessment are pending in the case of such person, is of the opinion that the grant

of refund is likely to adversely affect the revenue, he may, for reasons to be recorded

in writing and with the previous approval of the Principal Commissioner or the

Commissioner, as the case may be, withhold the refund up to the date on which such

assessment or reassessment is made.".

100. In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the

following clause shall be substituted and shall be deemed to have been substituted with

effect from the 1st day of February, 2021, namely:—

"(iv) where the time-limit for amending any order or filing of rectification

application under sub-section (6B) expires on or after the 1st day of February, 2021,

but before the 1st day of February, 2022, such time-limit shall be extended to the

30th day of September, 2023.".

101. In section 245MA of the Income-tax Act, in sub-section (4), after the proviso,

the following proviso shall be inserted, namely:—

"Provided further that the Central Government may amend any direction, issued

under this sub-section on or before the 31st day of March, 2023, by notification in the

Official Gazette.".

102. In section 245R of the Income-tax Act, in sub-section (10), after the proviso, the

following proviso shall be inserted, namely:—

"Provided further that the Central Government may amend any direction, issued

under this sub-section on or before the 31st day of March, 2023, by notification in the

Official Gazette.".

103. In Chapter XX of the Income-tax Act,—

(a) for the sub-heading "A.—Appeals to the Deputy Commissioner (Appeals)

and Commissioner (Appeals)", the sub-heading "A.—Appeals to the Joint

Commissioner (Appeals) and Commissioner (Appeals)" shall be substituted;

(b) for section 246, the following section shall be substituted, namely:—

'246. (1) Any assessee aggrieved by any of the following orders of an

Assessing Officer (below the rank of Joint Commissioner) may appeal to the

Joint Commissioner (Appeals) against—

(a) an order being an intimation under sub-section (1) of

section 143, where the assessee objects to the making of adjustments, or

any order of assessment under sub-section (3) of section 143 or

section 144, where the assessee objects to the amount of income assessed,

or to the amount of tax determined, or to the amount of loss computed, or

to the status under which he is assessed;

(b) an order of assessment, reassessment or recomputation under

section 147;

section 200A;

Amendment of

section 245D.

Amendment of

section

245MA.

Amendment of

section 245R.

Amendment of

Chapter XX.

Substitution of

new section for

section 245.

Set off and

withholding of

refunds in

certain cases.

48 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(d) an order under section 201;

(e) an order being an intimation under sub-section (6A) of

section 206C;

(f) an order under sub-section (1) of section 206CB;

(g) an order imposing a penalty under Chapter XXI; and

(h) an order under section 154 or section 155 amending any of the

orders mentioned in clauses (a) to (g):

Provided that no appeal shall be filed before the Joint Commissioner

(Appeals) if an order referred to in this sub-section is passed by or with the

prior approval of, an income-tax authority above the rank of Deputy

Commissioner.

(2) Where any appeal filed against an order referred to in sub-section (1)

is pending before the Commissioner (Appeals), the Board or an income-tax

authority so authorised by the Board in this regard, may transfer such appeal

and any matter arising out of or connected with such appeal and which is so

pending, to the Joint Commissioner (Appeals) who may proceed with such

appeal or matter, from the stage at which it was before, it was so transferred.

(3) Notwithstanding anything contained in sub-section (1) and

sub-section (2), the Board or an income-tax authority so authorised by the

Board in this regard, may transfer any appeal which is pending before a Joint

Commissioner (Appeals) and any matter arising out of or connected with such

appeal and which is so pending, to the Commissioner (Appeals) who may

proceed with such appeal or matter, from the stage at which it was before, it was

so transferred.

(4) Where an appeal is transferred under the provisions of sub-section (2)

or sub-section (3), the appellant shall be given an opportunity of being reheard.

(5) For the purposes of disposal of appeal by the Joint Commissioner

(Appeals), the Central Government may make a scheme, by notification in the

Official Gazette, so as to dispose of appeals in an expedient manner with

transparency and accountability, by eliminating the interface between the Joint

Commissioner (Appeals) and the appellant, in the course of appellate proceedings

to the extent technologically feasible and direct that any of the provisions of

this Act relating to jurisdiction and procedure for disposal of appeals by the

Joint Commissioner (Appeals), shall not apply or shall apply with such

exceptions, modifications and adaptations as may be specified in the notification.

(6) For the purposes of sub-section (1), the Board may specify that the

provisions of that sub-section shall not apply to any case or any class of cases.

Explanation.—For the purposes of this section, "status" means the

category under which the assessee is assessed as "individual", "Hindu

undivided family" and so on.'.

104. In section 249 of the Income-tax Act,—

(a) in sub-section (1), in the opening portion, after the figures, letters and

words "1st day of October, 1998", the words, brackets, figures and letters "or to the

Joint Commissioner (Appeals) on or after the 1st day of April, 2023," shall be inserted;

(b) in sub-section (3), for the words and brackets "Commissioner (Appeals)",

the words and brackets "Joint Commissioner (Appeals) or the Commissioner

(Appeals)" shall be substituted;

(Appeals)", the words and brackets "Joint Commissioner (Appeals) or the

Commissioner (Appeals)" shall be substituted.

105. In section 250 of the Income-tax Act,—

(a) in sub-sections (1), (3), (4), (5), (6) and (7), for the words and brackets

"Commissioner (Appeals)" wherever they occur, the words and brackets "Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;

Amendment of

section 249.

Amendment of

section 250.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 49

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Amendment of

section 253.

(b) for sub-section (6A), the following sub-section shall be substituted, namely:—

"(6A) In every appeal, the Joint Commissioner (Appeals) or the

Commissioner (Appeals), as the case may be, where it is possible, may hear and

decide such appeal within a period of one year from the end of the financial year

in which such appeal is filed before him under sub-section (1) or transferred to

him under sub-section (2) or sub-section (3) of section 246 or filed before him

under sub-section (1) of section 246A, as the case may be.";

and shall be deemed to have been inserted with effect from the 1st day of April, 2022,

namely:—

"Provided further that the Central Government may amend any direction,

issued under this sub-section on or before the 31st day of March, 2022, by

notification in the Official Gazette.".

106. In section 251 of the Income-tax Act,—

(i) for the marginal heading, the following marginal heading "Powers of the

Joint Commissioner (Appeals) or the Commissioner (Appeals)." shall be substituted;

(ii) after sub-section (1), the following sub-section shall be inserted, namely:—

"(1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall

have the following powers—

(a) in an appeal against an order of assessment, he may confirm,

reduce, enhance or annul the assessment;

(b) in an appeal against an order imposing a penalty, he may confirm

or cancel such order or vary it so as either to enhance or to reduce the

penalty;

thinks fit.";

(iii) in sub-section (2), for the words and brackets "Commissioner (Appeals)",

the words and brackets "Joint Commissioner (Appeals) or the Commissioner

(Appeals), as the case may be," shall be substituted;

(iv) in the Explanation,—

(a) for the words and brackets "an appeal, the Commissioner (Appeals),",

the words and brackets "an appeal, the Joint Commissioner (Appeals) or the

Commissioner (Appeals)," shall be substituted;

(b) for the words and brackets "raised before the Commissioner

(Appeals)", the words and brackets "raised before the Joint Commissioner

(Appeals) or the Commissioner (Appeals), as the case may be," shall be

substituted.

107. In section 253 of the Income-tax Act,—

(a) in sub-section (1),—

(A) in clause (a), after the word, figures and letter "section 271A,", the

words, figures and letters "section 271AAB, section 271AAC, section 271AAD,"

shall be inserted;

(B) after clause (a), the following clause shall be inserted, namely:—

"(aa) an order passed by a Joint Commissioner (Appeals) under

section 154, section 250, section 270A, section 271, section 271A,

section 271AAC, section 271AAD or section 271J; or";

"(c) an order passed by,—

(i) a Principal Commissioner or Commissioner under

section 12AA or section 12AB or under clause (vi) of sub-section (5)

of section 80G or under section 263 or under section 270A or under

section 271 or under section 272A or an order passed by him under

section 154 amending any such order; or

Amendment of

section 251.

50 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) a Principal Chief Commissioner or Chief Commissioner or

a Principal Director General or Director General or a Principal Director

or Director under section 263 or under section 272A or an order

passed by him under section 154 amending any such order; or";

(b) in sub-section (2), for the words and brackets "Commissioner (Appeals)",

the words and brackets "the Joint Commissioner (Appeals) or the Commissioner

(Appeals)" shall be substituted;

(i) for the words and brackets "against the order of the Commissioner

(Appeals)", the words "against an order" shall be substituted;

(ii) for the words and brackets "any part of the order of the Commissioner

(Appeals)", the words "any part of such order" shall be substituted.

108. In section 264 of the Income-tax Act, in sub-section (4), for the words and

brackets "the Commissioner (Appeals)" wherever they occur, the words and brackets

"the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

109. In section 267 of the Income-tax Act, for the words and brackets

"the Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals)

or the Commissioner (Appeals)" shall be substituted.

110. In section 269SS of the Income-tax Act,—

(a) after the second proviso and before the Explanation, the following proviso

shall be inserted, namely:—

'Provided also that the provisions of this section shall have effect, as if

for the words "twenty thousand rupees", the words "two lakh rupees" had

been substituted in the case of any deposit or loan where,—

(a) such deposit is accepted by a primary agricultural credit society

or a primary co-operative agricultural and rural development bank from

its member; or

(b) such loan is taken from a primary agricultural credit society or a

primary co-operative agricultural and rural development bank by its

member.';

(b) in the Explanation, for clause (ii), the following clause shall be substituted,

namely:—

'(ii) "co-operative bank", "primary agricultural credit society" and "primary

co-operative agricultural and rural development bank" shall have the meanings

respectively assigned to them in the Explanation to sub-section (4) of

section 80P;'.

111. In section 269T of the Income-tax Act,—

(a) after the second proviso and before the Explanation, the following proviso

shall be inserted, namely:—

'Provided also that the provisions of this section shall have effect, as if

for the words "twenty thousand rupees", the words "two lakh rupees" had

been substituted in the case of any deposit or loan where,—

(a) such deposit is paid by a primary agricultural credit society or a

primary co-operative agricultural and rural development bank to its

member; or

(b) such loan is repaid to a primary agricultural credit society or a

primary co-operative agricultural and rural development bank by its

member.';

Amendment of

section 264.

Amendment of

section 267.

Amendment of

section 269SS.

Amendment of

section 269T.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 51

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Amendment of

section 271C.

Amendment of

section 271FAA.

(b) in the Explanation, for clause (ii), the following clause shall be substituted,

namely:—

'(ii) "co-operative bank", "primary agricultural credit society" and "primary

co-operative agricultural and rural development bank" shall have the meanings

respectively assigned to them in Explanation to sub-section (4) of

section 80P;'.

112. In section 270A of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)" wherever they occur, the words and brackets "the Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

113. In section 270AA of the Income-tax Act, in sub-section (6), after the words

"No appeal under", the words and figures "section 246 or" shall be inserted.

114. In section 271 of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)" wherever they occur, the words and brackets "the Joint

Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

115. In section 271A of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals) or

the Commissioner (Appeals)" shall be substituted.

116. In section 271AAC of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals) or

the Commissioner (Appeals)" shall be substituted.

117. In section 271AAD of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)" at both the places where they occur, the words and brackets "the

Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

118. In section 271C of the Income-tax Act, in sub-section (1),—

(A) in clause (b),—

(I) for the words "pay the whole", the words "pay or ensure payment of,

the whole" shall be substituted;

(II) in sub-clause (i), the word "or" shall be omitted;

(III) after sub-clause (ii), the following sub-clauses shall be inserted,

namely:—

"(iii) the first proviso to sub-section (1) of section 194R; or

(iv) the proviso to sub-section (1) of section 194S; or";

(IV) after sub-clause (iv) as inserted by the Finance Act, 2023, the following

sub-clause shall be inserted with effect from the 1st day of July, 2023, namely:—

"(v) sub-section (2) of section 194BA,";

(B) in the long line, after the words "deduct or pay", the words "or ensure

payment of," shall be inserted.

119. Section 271FAA of the Income-tax Act shall be numbered as sub-section (1)

thereof and in sub-section (1) as so renumbered, for the long line, the following shall be

substituted, namely:—

"then, the prescribed income-tax authority under sub-section (1) of section 285BA

may direct that such person shall pay, by way of penalty, a sum of fifty thousand

rupees.

(2) Where in the case of a person, referred to in clause (k) of sub-section (1) of

section 285BA, who is required to furnish a statement under that section (herein

referred to as the reporting financial institution) provides inaccurate information in

the statement and the inaccuracy in such statement is due to false or inaccurate

information furnished by the holder or holders of the relevant reportable account or

Amendment of

section 270A.

Amendment of

section 270AA.

Amendment of

section 271.

Amendment of

section 271A.

Amendment of

section 271AAC.

Amendment of

section 271AAD.

52 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

accounts, the prescribed income-tax authority under sub-section (1) of section 285BA,

shall direct that the reporting financial institution shall, in addition to the penalty

under sub-section (1), if any, pay a sum of five thousand rupees for every inaccurate

reportable account and the reporting financial institution shall be entitled to recover

the sum so paid on behalf of such reportable account holder, or to retain out of any

moneys that may be in its possession, or may come to it from every such reportable

account holder, an amount equal to the sum so paid.".

120. In section 271J of the Income-tax Act, for the words and brackets "the

Commissioner (Appeals)" at both the places where they occur, the words and brackets "the

Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

121. In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the

following proviso shall be inserted and shall be deemed to have been inserted with effect

from the 1st day of April, 2022, namely:—

"Provided further that the Central Government may amend any direction, issued

under this sub-section on or before the 31st day of March, 2022, by notification in the

Official Gazette.".

122. In section 275 of the Income-tax Act,—

(a) for the words and brackets "the Commissioner (Appeals)" wherever they

occur, the words and brackets "the Joint Commissioner (Appeals) or the Commissioner

(Appeals)" shall be substituted;

(b) for the words and brackets "to the Commissioner (Appeals)" wherever

they occur, the words and brackets "to the Joint Commissioner (Appeals) or to the

Commissioner (Appeals)" shall be substituted.

123. In section 276A of the Income-tax Act, after the proviso, the following proviso

shall be inserted, namely:—

"Provided further that no proceeding shall be initiated under this section on or

after the 1st day of April, 2023.".

124. In section 276B of the Income-tax Act,—

(A) in the opening portion, the words "pay to the credit of the Central

Government" shall be omitted;

(B) in clause (a), for the words "the tax deducted", the words "pay to the credit

of the Central Government, the tax deducted" shall be substituted;

'(b) pay tax or ensure payment of tax to the credit of the Central

Government, as required by or under—

(i) sub-section (2) of section 115-O;

(ii) the proviso to section 194B;

(iii) the first proviso to sub-section (1) of section 194R;

(iv) the proviso to sub-section (1) of section 194S; or';

(D) after sub-clause (iv) of clause (b) as substituted by the Finance Act, 2023,

the following sub-clause shall be inserted with effect from the 1st day of July, 2023,

namely:—

"(v) sub-section (2) of section 194BA,".

125. In section 279 of the Income-tax Act, in sub-section (1), for the words and

brackets "or Commissioner (Appeals)", the words and brackets "or Joint Commissioner

(Appeals) or Commissioner (Appeals)" shall be substituted.

Amendment of

section 271J.

Amendment of

section 274.

Amendment of

section 275.

Amendment of

section 276A.

Amendment of

section 276B.

Amendment of

section 279.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 53

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

51 of 1975.

126. In section 287 of the Income-tax Act, in sub-section (2), for the words and

brackets "to the Commissioner (Appeals)", the words and brackets "to the Joint

Commissioner (Appeals) or to the Commissioner (Appeals)" shall be substituted.

127. In section 295 of the Income-tax Act, in sub-section (2),—

(i) in clause (eec), after the word "audit", the words "or inventory valuation"

shall be inserted;

(ii) in clause (mm), for the words and brackets "the Commissioner (Appeals)",

the words and brackets "the Joint Commissioner (Appeals) or the Commissioner

(Appeals)" shall be substituted.

CHAPTER IV

INDIRECT TAXES

Customs

128. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), in

section 25, in sub-section (4A), after the proviso, the following proviso shall be inserted,

namely:—

"Provided further that nothing contained in this sub-section shall apply to any

such exemption granted to, or in relation to,—

(a) any multilateral or bilateral trade agreement;

(b) obligations under international agreements, treaties, conventions or

such other obligations including with respect to United Nations agencies,

diplomats and international organisations;

(d) schemes under the Foreign Trade Policy;

(e) the Central Government schemes having validity of more than two

years;

(f) re-imports, temporary imports, goods imported as gifts or personal

baggage;

(g) any duty of customs under any law for the time being in force, including

integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff

Act, 1975, other than duty of customs leviable under section 12.".

129. In the Customs Act, in section 65, in sub-section (1), for the words "subject to",

the words, figures and letter "subject to the provisions of section 65A and" shall be

substituted.

130. After section 65 of the Customs Act, the following section shall be inserted,

namely:—

'65A. (1) Notwithstanding anything to the contrary contained in this Act or the

Customs Tariff Act, 1975, the following provisions shall, with effect from such date as

may be notified by the Central Government, apply to goods in relation to which any

manufacturing process or other operations in terms of section 65 may be carried out,

namely:—

(A) the dutiable goods, which are deposited in the warehouse shall be

goods on which the integrated tax under sub-section (7) and the goods and

services tax compensation cess under sub-section (9), of section 3 of the

Customs Tariff Act, 1975 have been paid, and only for the purpose of the duty

payable, other than the said tax and cess paid, such dutiable goods shall be

warehoused goods;

Amendment of

section 287.

Amendment of

section 295.

Amendment of

section 25.

52 of 1962.

Amendment of

section 65.

Insertion of

new section

65A.

Goods brought

for operations

in warehouse

to have

ordinarily paid

certain taxes.

51 of 1975.

54 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

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(B) the dutiable goods shall be permitted to be removed for the purpose

of deposit in the warehouse, where—

(i) in respect of the goods, an entry thereof has been made by

presenting electronically on the customs automated system, a bill of entry

for home consumption under section 46 and the goods have been assessed

to duty under section 17 or section 18, as the case may be, in accordance

with clause (a) of sub-section (1) of section 15;

(ii) the integrated tax under sub-section (7) and the goods and

services tax compensation cess under sub-section (9), of section 3 of the

Customs Tariff Act, 1975 have been paid in accordance with section 47;

(iii) on removal of the goods from another warehouse in terms of

section 67, a bill of entry for home consumption under clause (a) of

section 68 has been presented and the integrated tax under

sub-section (7), and the goods and services tax compensation cess under

sub-section (9), of section 3 of the Customs Tariff Act, 1975 have been

paid before the goods are so removed from that other warehouse;

(iv) the provisions of section 59, subject to the following

modifications therein, have been complied with, namely:—

(a) for the words "bill of entry for warehousing", the words

"bill of entry for home consumption" shall be substituted; and

(b) for the words "amount of the duty assessed", the words

"amount of duty assessed, but not paid" shall be substituted;

clause (A), to the extent not paid, is paid before the goods are removed from the

warehouse in such manner as may be prescribed.

(2) The provisions of sub-section (1) shall not apply for the purpose of

manufacturing process or other operations in terms of section 65 to dutiable goods

which have been deposited in the warehouse or permitted to be removed for deposit

in the warehouse prior to the date notified under that sub-section.

(3) The Central Government may, if it considers necessary or expedient, and

having regard to such criteria, including but not limited to, the nature or class or

categories of goods, or class of importers or exporters, or industry sector, exempt, by

notification, such goods in relation to which any manufacturing process or other

operations in terms of section 65 may be carried out, as may be specified in the

notification, from the application of this section.'.

131. In the Customs Act, in section 127C, after sub-section (8), the following

sub-section shall be inserted, namely:—

"(8A) The order under sub-section (5) shall be passed within a period of nine

months from the last day of the month in which the application under section 127B is

made, and if, no order is passed within the said period, the settlement proceedings

shall abate, and the adjudicating authority before whom the proceeding at the time of

making the application was pending shall dispose of the application in accordance

with the provisions of this Act as if no application under the said section had been

made:

Provided that the period specified under this sub-section may, for reasons to be

recorded in writing, be extended by the Settlement Commission for a further period

not exceeding three months:

Provided further that in respect of any application pending under sub-section (5)

as on the date on which the Finance Bill, 2023 receives the assent of the President, the

said period of nine months shall be reckoned from the date on which the said Finance

Bill receives the assent of the President.".

51 of 1975.

Amendment of

section 127C.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 55

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

132. In the Customs Act, in section 157, in sub-section (2), after clause (c), the

following clause shall be inserted, namely:—

"(ca) the manner and conditions for payment of duty and removal of goods

under clause (C) of sub-section (1) of section 65A;".

133. In the Customs Act, in section 159, after the figures "43,", the figures and letter

"65A," shall be inserted.

Customs tariff

134. In the Customs Tariff Act, 1975, (hereinafter referred to as the Customs Tariff

Act), with effect from the 1st day of January, 1995,—

(i) in section 9,—

(a) in sub-section (6), in the first proviso, for the words "in a review", the

words "on consideration of a review" shall be substituted;

(b) in sub-section (7), the words "and determined" shall be omitted;

(ii) in section 9A,—

(a) in sub-section (5), in the first proviso, for the words "in a review", the

words "on consideration of a review" shall be substituted;

(b) in sub-section (6), the words "and determined" shall be omitted;

(iii) in section 9C,—

(a) in sub-section (1), the words "order of" shall be omitted;

(b) in sub-section (2), for the word "order", the words "determination or

review" shall be substituted;

(d) after sub-section (5), the following Explanation shall be inserted,

namely:—

'Explanation.—For the purposes of this section, "determination"

or "review" means the determination or review done in such manner as

may be specified in the rules made under sections 8B, 9, 9A and 9B.'.

135. In the Customs Tariff Act, the First Schedule shall—

(a) be amended in the manner specified in the Second Schedule;

(b) be also amended in the manner specified in the Third Schedule;

in the Fourth Schedule;

(d) with effect from the 1st April, 2023, be also amended in the manner specified

in the Seventh Schedule;

136. In the Customs Tariff Act, the Second Schedule shall, with effect from the

1st May, 2023, be amended in the manner specified in the Fifth Schedule.

Central Goods and Services Tax

137. In the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the

Central Goods and Services Tax Act), in section 10,—

(a) in sub-section (2), in clause (d), the words "goods or" shall be omitted;

(b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted.

138. In section 16 of the Central Goods and Services Tax Act, in sub-section (2),—

(i) in the second proviso, for the words "added to his output tax liability, along

with interest thereon", the words and figures "paid by him along with interest payable

under section 50" shall be substituted;

Amendment of

section 157.

Amendment of

section 159.

Amendment of

sections 9, 9A

and 9C.

Amendment of

First Schedule.

Amendment of

Second

Schedule.

Amendment of

section 10.

Amendment of

section 16.

51 of 1975.

12 of 2017.

56 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) in the third proviso, after the words "made by him", the words "to the

supplier" shall be inserted.

139. In section 17 of the Central Goods and Services Tax Act,—

(a) in sub-section (3), in the Explanation, for the words and figure "except

those specified in paragraph 5 of the said Schedule", the following shall be substituted,

namely:—

"except,—

(i) the value of activities or transactions specified in paragraph 5 of

the said Schedule; and

(ii) the value of such activities or transactions as may be prescribed

in respect of clause (a) of paragraph 8 of the said Schedule.";

(b) in sub-section (5), after clause (f), the following clause shall be inserted,

namely:—

"(fa) goods or services or both received by a taxable person, which are

used or intended to be used for activities relating to his obligations under

corporate social responsibility referred to in section 135 of the Companies

Act, 2013;".

140. In section 23 of the Central Goods and Services Tax Act, for sub-section (2), the

following sub-section shall be substituted and shall be deemed to have been substituted

with effect from the 1st day of July, 2017, namely:—

"(2) Notwithstanding anything to the contrary contained in sub-section (1) of

section 22 or section 24, the Government may, on the recommendations of the Council,

by notification, subject to such conditions and restrictions as may be specified therein,

specify the category of persons who may be exempted from obtaining registration

under this Act.".

141. In section 30 of the Central Goods and Services Tax Act, in sub-section (1),—

(a) for the words "the prescribed manner within thirty days from the date of

service of the cancellation order:", the words "such manner, within such time and

subject to such conditions and restrictions, as may be prescribed." shall be substituted;

(b) the proviso shall be omitted.

142. In section 37 of the Central Goods and Services Tax Act, after sub-section (4),

the following sub-section shall be inserted, namely:—

"(5) A registered person shall not be allowed to furnish the details of outward

supplies under sub-section (1) for a tax period after the expiry of a period of three

years from the due date of furnishing the said details:

Provided that the Government may, on the recommendations of the Council, by

notification, subject to such conditions and restrictions as may be specified therein,

allow a registered person or a class of registered persons to furnish the details of

outward supplies for a tax period under sub-section (1), even after the expiry of the

said period of three years from the due date of furnishing the said details.".

143. In section 39 of the Central Goods and Services Tax Act, after sub-section (10),

the following sub-section shall be inserted, namely:—

"(11) A registered person shall not be allowed to furnish a return for a tax period

after the expiry of a period of three years from the due date of furnishing the said

return:

Provided that the Government may, on the recommendations of the Council, by

notification, subject to such conditions and restrictions as may be specified therein,

allow a registered person or a class of registered persons to furnish the return for a tax

period, even after the expiry of the said period of three years from the due date of

furnishing the said return.".

Amendment of

section 17.

Amendment of

section 37.

Amendment of

section 39.

Amendment of

section 23.

Amendment of

section 30.

18 of 2013.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 57

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

144. Section 44 of the Central Goods and Services Tax Act shall be renumbered as

sub-section (1) thereof, and after sub-section (1) as so renumbered, the following

sub-section shall be inserted, namely:—

"(2) A registered person shall not be allowed to furnish an annual return under

sub-section (1) for a financial year after the expiry of a period of three years from the

due date of furnishing the said annual return:

Provided that the Government may, on the recommendations of the Council, by

notification, and subject to such conditions and restrictions as may be specified

therein, allow a registered person or a class of registered persons to furnish an annual

return for a financial year under sub-section (1), even after the expiry of the said

period of three years from the due date of furnishing the said annual return.".

145. In section 52 of the Central Goods and Services Tax Act, after sub-section (14),

the following sub-section shall be inserted, namely:—

"(15) The operator shall not be allowed to furnish a statement under

sub-section (4) after the expiry of a period of three years from the due date of furnishing

the said statement:

Provided that the Government may, on the recommendations of the Council, by

notification, subject to such conditions and restrictions as may be specified therein,

allow an operator or a class of operators to furnish a statement under sub-section (4),

even after the expiry of the said period of three years from the due date of furnishing

the said statement.".

146. In section 54 of the Central Goods and Services Tax Act, in sub-section (6), the

words "excluding the amount of input tax credit provisionally accepted," shall be omitted.

147. In section 56 of the Central Goods and Services Tax Act, for the words "from the

date immediately after the expiry of sixty days from the date of receipt of application under

the said sub-section till the date of refund of such tax", the words "for the period of delay

beyond sixty days from the date of receipt of such application till the date of refund of such

tax, to be computed in such manner and subject to such conditions and restrictions as may

be prescribed" shall be substituted.

148. In section 62 of the Central Goods and Services Tax Act, in sub-section (2),—

(a) for the words "thirty days", the words "sixty days" shall be substituted;

(b) the following proviso shall be inserted, namely:—

"Provided that where the registered person fails to furnish a valid return

within sixty days of the service of the assessment order under sub-section (1),

he may furnish the same within a further period of sixty days on payment of an

additional late fee of one hundred rupees for each day of delay beyond sixty

days of the service of the said assessment order and in case he furnishes valid

return within such extended period, the said assessment order shall be deemed

to have been withdrawn, but the liability to pay interest under sub-section (1)

of section 50 or to pay late fee under section 47 shall continue.".

149. For section 109 of the Central Goods and Services Tax Act, the following section

shall be substituted, namely:—

"109. (1) The Government shall, on the recommendations of the Council, by

notification, establish with effect from such date as may be specified therein, an

Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for

hearing appeals against the orders passed by the Appellate Authority or the Revisional

Authority.

(2) The jurisdiction, powers and authority conferred on the Appellate Tribunal

shall be exercised by the Principal Bench and the State Benches constituted under

sub-section (3) and sub-section (4).

Amendment of

section 44.

Amendment of

section 52.

Amendment of

section 54.

Amendment of

section 56.

Amendment of

section 62.

Substitution of

section 109.

Constitution of

Appellate

Tribunal and

Benches

thereof.

58 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(3) The Government shall, by notification, constitute a Principal Bench of the

Appellate Tribunal at New Delhi which shall consist of the President, a Judicial

Member, a Technical Member (Centre) and a Technical Member (State).

(4) On the request of the State, the Government may, by notification, constitute

such number of State Benches at such places and with such jurisdiction as may be

recommended by the Council, which shall consist of two Judical Members, a Technial

Member (Centre) and a Technical Member (State).

(5) The Principal Bench and the State Bench shall hear appeals against the

orders passed by the Appellate Authority or the Revisional Authority:

Provided that the cases in which any one of the issues involved relates to the

place of supply, shall be heard only by the Principal Bench.

(6) The President shall, from time to time, by a general or special order, distribute

the business of the Appellate Tribunal among the Benches and may transfer cases

from one Bench to another.

(7) The senior-most Judicial Member within the State Benches, as may be notified,

shall act as the Vice-President for such State Benches and shall exercise such powers

of the President as may be prescribed, but for all other purposes be considered as a

Member.

(8) Appeals, where the tax or input tax credit involved or the amount of fine, fee

or penalty determined in any order appealed against, does not exceed fifty lakh rupees

and which does not involve any question of law may, with the approval of the

President, and subject to such conditions as may be prescribed on the recommendations

of the Council, be heard by a single Member, and in all other cases, shall be heard

together by one Judicial Member and one Technical Member.

(9) If, after hearing the case, the Members differ in their opinion on any point or

points, such Member shall state the point or points on which they differ, and the

President shall refer such case for hearing,—

(a) where the appeal was originally heard by Members of a State Bench,

to another Member of a State Bench within the State or, where no such other

State Bench is available within the State, to a Member of a State Bench in

another State;

(b) where the appeal was originally heard by Members of the Principal

Bench, to another Member from the Principal Bench or, where no such other

Member is available, to a Member of any State Bench,

and such point or points shall be decided according to the majority opinion including the

opinion of the Members who first heard the case.

(10) The Government may, in consultation with the President, for the

administrative efficiency, transfer Members from one Bench to another Bench:

Provided that a Technical Member (State) of a State Bench may be transferred

to a State Bench only of the same State in which he was originally appointed, in

consultation with the State Government.

(11) No act or proceedings of the Appellate Tribunal shall be questioned or

shall be invalid merely on the ground of the existence of any vacancy or defect in the

constitution of the Appellate Tribunal.".

150. For section 110 of the Central Goods and Services Tax Act, the following section

shall be substituted, namely:—

"110. (1) A person shall not be qualified for appointment as—

(a) the President, unless he has been a Judge of the Supreme Court or is

or has been the Chief Justice of a High Court;

(b) a Judicial Member, unless he—

(i) has been a Judge of the High Court; or

Substitution of

new section for

section 110.

President and

Members of

Appellate

Tribunal, their

qualification,

appointment,

conditions of

service, etc.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 59

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) has, for a combined period of ten years, been a District Judge or

an Additional District Judge;

the Indian Revenue (Customs and Indirect Taxes) Service, Group A, or of the All

India Service with at least three years of experience in the administration of an

existing law or goods and services tax in the Central Government, and has

completed at least twenty-five years of service in Group A;

(d) a Technical Member (State), unless he is or has been an officer of the

State Government or an officer of All India Service, not below the rank of

Additional Commissioner of Value Added Tax or the State goods and services

tax or such rank, not lower than that of the First Appellate Authority, as may be

notified by the concerned State Government, on the recommendations of the

Council and has completed twenty-five years of service in Group A, or

equivalent, with at least three years of experience in the administration of an

existing law or the goods and services tax or in the field of finance and taxation

in the State Government:

Provided that the State Government may, on the recommendations of the

Council, by notification, relax the requirement of completion of twenty-five

years of service in Group A, or equivalent, in respect of officers of such State

where no person has completed twenty-five years of service in Group A, or

equivalent, but has completed twenty-five years of service in the Government,

subject to such conditions, and till such period, as may be specified in the

notification.

(2) The President, Judicial Member, Technical Member (Centre) and Technical

Member (State) shall be appointed or re-appointed by the Government on the

recommendations of a Search-cum-Selection Committee constituted under

sub-section (4):

Provided that in the event of the occurrence of any vacancy in the office of the

President by reason of his death, resignation or otherwise, the Judicial Member or, in

his absence, the senior-most Technical Member of the PrincipaI Bench shall act as the

President until the date on which a new President, appointed in accordance with the

provisions of this Act to fill such vacancy, enters upon his office:

Provided further that where the President is unable to discharge his functions

owing to absence, illness or any other cause, the Judicial Member or, in his absence,

the senior-most Technical Member of the Principal Bench, shall discharge the

functions of the President until the date on which the President resumes his duties.

(3) While making selection for Technical Member (State) of a State Bench, first

preference shall be given to officers who have worked in the State Government of the

State to which the jurisdiction of the Bench extends.

(4) (a) The Search-cum-Selection Committee for Technical Member (State) of a

State Bench shall consist of the following members, namely:—

(i) the Chief Justice of the High Court in whose jurisdiction the State

Bench is located, to be the Chairperson of the Committee;

(ii) the senior-most JudiciaI Member in the State, and where no JudiciaI

Member is available, a retired Judge of the High Court in whose jurisdiction the

State Bench is located, as may be nominated by the Chief Justice of such

High Court;

(iii) Chief Secretary of the State in which the State Bench is located;

(iv) one Additional Chief Secretary or Principal Secretary or Secretary of

the State in which the State Bench is located, as may be nominated by such

State Government, not in-charge of the Department responsible for

administration of State tax; and

60 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

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(v) Additional Chief Secretary or Principal Secretary or Secretary of the

Department responsible for administration of State tax, of the State in which the

State Bench is located — Member Secretary; and

(b) the Search-cum-Selection Committee for all other cases shall consist of the

following members, namely:—

(i) the Chief Justice of India or a Judge of Supreme Court nominated by

him, to be the Chairperson of the Committee;

(ii) Secretary of the Central Government nominated by the Cabinet

Secretary — Member;

(iii) Chief Secretary of a State to be nominated by the Council — Member;

(iv) one Member, who—

(A) in case of appointment of a President of a Tribunal, shall be the

outgoing President of the Tribunal; or

(B) in case of appointment of a Member of a Tribunal, shall be the

sitting President of the Tribunal; or

or where the outgoing President is unavailable or the removal of the

President is being considered, shall be a retired Judge of the

Supreme Court or a retired Chief Justice of a High Court nominated by the

Chief Justice of India; and

(v) Secretary of the Department of Revenue in the Ministry of Finance of

the Central Government — Member Secretary.

(5) The Chairperson shall have the casting vote and the Member Secretary

shall not have a vote.

(6) Notwithstanding anything contained in any judgment, order, or decree of

any court or any law for the time being in force, the Committee shall recommend a

panel of two names for appointment or re-appointment to the post of the President or

a Member, as the case may be.

(7) No appointment or re-appointment of the Members of the Appellate Tribunal

shall be invalid merely by reason of any vacancy or defect in the constitution of the

Search-cum-Selection Committee.

(8) Notwithstanding anything contained in any judgment, order, or decree of

any court or any law for the time being in force, the salary of the President and the

Members of the Appellate Tribunal shall be such as may be prescribed and their

allowances and other terms and conditions of service shall be the same as applicable

to Central Government officers carrying the same pay:

Provided that neither the salary and allowances nor other terms and conditions

of service of the President of Members of the Appellate Tribunal shall be varied to

their disadvantage after their appointment:

Provided further that, if the President or Member takes a house on rent, he may

be reimbursed a house rent higher than the house rent allowance as are admissible to

a Central Government officer holding the post carrying the same pay, subject to such

limitations and conditions as may be prescribed.

(9) Notwithstanding anything contained in any judgment, order, or decree of

any court or any law for the time being in force, the President of the Appellate Tribunal

shall hold office for a term of four years from the date on which he enters upon his

office, or until he attains the age of sixty-seven years, whichever is earlier and shall be

eligible for re-appointment for a period not exceeding two years.

(10) Notwithstanding anything contained in any judgment, order, or decree of

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 61

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[PART II—

any court or any law for the time being in force, the Judicial Member, Technical

Member (Centre) or Technical Member (State) of the Appellate Tribunal shall hold

office for a term of four years from the date on which he enters upon his office, or until

he attains the age of sixty-five years, whichever is earlier and shall be eligible for

re-appointment for a period not exceeding two years.

(11) The President or any Member may, by notice in writing under his hand

addressed to the Government, resign from his office:

Provided that the President or Member shall continue to hold office until the

expiry of three months from the date of receipt of such notice by the Government or

until a person duly appointed as his successor enters upon his office or until the

expiry of his term of office, whichever is the earliest.

(12) The Government may, on the recommendations of the Search-cum-Selection

Committee, remove from the office President or a Member, who—

(a) has been adjudged an insolvent; or

(b) has been convicted of an offence which involves moral turpitude; or

President or Member; or

(d) has acquired such financial or other interest as is likely to affect

prejudicially his functions as such President or Member; or

(e) has so abused his position as to render his continuance in office

prejudicial to the public interest:

Provided that the President or the Member shall not be removed on any of the

grounds specified in clauses (d) and (e), unless he has been informed of the charges

against him and has been given an opportunity of being heard.

(13) The Government, on the recommendations of the Search-cum-Selection

Committee, may suspend from office, the President or a Judicial or Technical

Member in respect of whom proceedings for removal have been initiated under

sub-section (12).

(14) Subject to the provisions of article 220 of the Constitution, the President or

other Members, on ceasing to hold their office, shall not be eligible to appear, act or

plead before the Principal Bench or the State Bench in which he was the President or,

as the case may be, a Member.”.

151. For section 114 of the Central Goods and Services Tax Act, the following section

shall be subsituted, namely:—

“114. The President shall exercise such financial and administrative powers

over the Appellate Tribunal as may be prescribed.”.

152. In section 117 of the Central Goods and Services Tax Act,—

(a) in sub-section (1), for the words “State Bench or Area Benches”, the words

“State Benches” shall be substituted;

(b) in sub-section (5), in clauses (a) and (b), for the words “State Bench or Area

Benches”, the words “State Benches” shall be substituted.

153. In section 118 of the Central Goods and Sevices Tax Act, in sub-section (1), in

clause (a), for the words “National Bench or Regional Bench”, the words “Principal Bench”

shall be substituted.

154. In section 119 of the Central Goods and Services Tax Act,—

(a) for the words “National or Regional Benches”, the words “Principal Bench”

shall be substituted;

Substitution of

new section for

section 114.

Financial and

Administrative

powers of

President.

Amendment of

section 117.

Amendment of

section 118.

Amendment of

section 119.

62 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

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(b) for the words “State Bench or Area Benches”, the words “State Benches”

shall be substituted.

155. In section 122 of the Central Goods and Services Tax Act, after sub-section (1A),

the following sub-section shall be inserted, namely:—

"(1B) Any electronic commerce operator who—

(i) allows a supply of goods or services or both through it by an

unregistered person other than a person exempted from registration by a

notification issued under this Act to make such supply;

(ii) allows an inter-State supply of goods or services or both through it

by a person who is not eligible to make such inter-State supply; or

(iii) fails to furnish the correct details in the statement to be furnished

under sub-section (4) of section 52 of any outward supply of goods effected

through it by a person exempted from obtaining registration under this Act,

shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the

amount of tax involved had such supply been made by a registered person other than

a person paying tax under section 10, whichever is higher.".

156. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),—

(a) clauses (g), (j) and (k) shall be omitted;

(b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the

words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be

substituted;

letter"an offence specified in clause (b)," shall be substituted;

(d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)"

shall be omitted.

157. In section 138 of the Central Goods and Services Tax Act,—

(a) in sub-section (1), in the first proviso,—

(i) for clause (a), the following clause shall be substituted, namely:—

"(a) a person who has been allowed to compound once in respect

of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of

sub-section (1) of section 132;";

(ii) clause (b) shall be omitted;

(iii) for clause (c), the following clause shall be substituted, namely:—

"(c) a person who has been accused of committing an offence

under clause (b) of sub-section (1) of section 132;";

(iv) clause (e) shall be omitted;

(b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of

the tax involved, whichever is higher, and the maximum amount not being less than

thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is

higher", the words "twenty-five per cent. of the tax involved and the maximum amount

not being more than one hundred per cent. of the tax involved" shall be substituted.

158. After section 158 of the Central Goods and Services Tax Act, the following

section shall be inserted, namely:—

"158A. (1) Notwithstanding anything contained in sections 133, 152 and 158,

the following details furnished by a registered person may, subject to the provisions

of sub-section (2), and on the recommendations of the Council, be shared by the

common portal with such other systems as may be notified by the Government, in

such manner and subject to such conditions as may be prescribed, namely:—

Amendment of

section 122.

Amendment of

section 132.

Amendment of

section 138.

Insertion of

new section

158A.

Consent based

sharing of

information

furnished by

taxable person.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 63

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[PART II—

(a) particulars furnished in the application for registration under

section 25 or in the return filed under section 39 or under section 44;

(b) the particulars uploaded on the common portal for preparation of

invoice, the details of outward supplies furnished under section 37 and the

particulars uploaded on the common portal for generation of documents under

section 68;

(2) For the purposes of sharing details under sub-section (1), the consent shall

be obtained, of—

(a) the supplier, in respect of details furnished under clauses (a), (b) and

(b) the recipient, in respect of details furnished under clause (b) of

sub-section (1), and under clause (c) of sub-section (1) only where such details

include identity information of the recipient,

in such form and manner as may be prescribed.

(3) Notwithstanding anything contained in any law for the time being in force,

no action shall lie against the Government or the common portal with respect to any

liability arising consequent to information shared under this section and there shall

be no impact on the liability to pay tax on the relevant supply or as per the relevant

return.".

159. (1) In Schedule III to the Central Goods and Services Tax Act, paragraphs 7 and

8 and the Explanation 2 thereof (as inserted vide section 32 of Act 31 of 2018) shall be

deemed to have been inserted therein with effect from the 1st day of July, 2017.

(2) No refund shall be made of all the tax which has been collected, but which would

not have been so collected, had sub-section (1) been in force at all material times.

Integrated Goods and Services Tax

160. In the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as

the Integrated Goods and Services Tax Act), in section 2,—

(a) for clause (16), the following clause shall be substituted, namely:—

'(16) "non-taxable online recipient" means any unregistered person

receiving online information and database access or retrieval services located

in taxable territory.

Explanation.—For the purposes of this clause, the expression

"unregistered person" includes a person registered solely in terms of

clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017;';

(b) in clause (17), the words "essentially automated and involving minimal

human intervention and" shall be omitted.

161. In section 12 of the Integrated Goods and Services Tax Act, in sub-section (8),

the proviso shall be omitted.

162. In section 13 of the Integrated Goods and Services Tax Act, sub-section (9) shall

be omitted.

Goods and Services Tax (Compensation to States) Act

163. In the Schedule to the Goods and Services Tax (Compensation to States)

Act, 2017,—

(a) in serial number 1, for the entry in column (4) occuring against tariff item

2106 90 20, the entry "fifty-one per cent. of retail sale price per unit" shall be substituted;

(b) in serial number 2, for the entry in column (4) occurring against Chapter 24,

the entry "Four thousand one hundred and seventy rupees per thousand sticks or

Retrospective

exemption to

certain

activities and

transactions in

Schedule III to

the Central

Goods and

Services Tax

Act.

Amendment of

section 2.

13 of 2017.

Amendment of

section 12.

12 of 2017.

Amendment of

section 13.

Amendment of

Schedule.

15 of 2017.

64 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

two hundred and ninety per cent. ad valorem or a combination thereof, but not

exceeding four thousand one hundred and seventy rupees per thousand sticks plus

two hundred and ninety per cent. ad valorem or hundred per cent. of retail sale price

per unit" shall be substituted;

‘Explanation.—For the purposes of this Schedule,—

(i) "retail sale price" means the maximum price at which the

concerned goods in packaged form may be sold to the ultimate consumer

and includes all taxes, local or otherwise, freight, transport charges,

commission payable to dealers, and all charges towards advertisement,

delivery, packing, forwarding and the like and the price is the sole

consideration for such sale:

Provided that where the provisions of the Legal Metrology Act, 2009

or the rules made thereunder or any other law for the time being in force

require to declare on the package, the retail sale price excluding any taxes,

local or otherwise, the retail sale price shall be construed accordingly;

(ii) where on the package of any concerned goods more than one

retail sale price is declared, the maximum of such retail sale price shall be

deemed to be the retail sale price;

(iii) where the retail sale price, declared on the package of any

concerned goods at the time of its clearance from the place of manufacture,

is altered to increase the retail sale price, such altered retail sale price shall

be deemed to be the retail sale price;

(iv) where different retail sale prices are declared on different

packages for the sale of any concerned goods in packaged form in different

areas, each such retail sale price shall be the retail sale prices for the

purposes of determination of the rate of cess for the said goods intended

to be sold in the area to which the retail sale price relates.'.

CHAPTER V

MISCELLANEOUS

PART I

AMENDMENTS TO THE GOVERNMENT SAVINGS PROMOTION ACT, 1873

164. The provisions of this Part shall come into force on such date as the Central

Government may, by notification in the Official Gazette, appoint.

165. In the Government Savings Promotion Act, 1873,—

(a) in section 4A, for sub-section (4), the following sub-section shall be

substituted, namely:—

"(4) If a depositor dies and no nomination is in force at the time of his

death, and the probate of his will or letters of administration of estate or a

succession certificate granted under the Indian Succession Act, 1925, or legal

heir certificate issued by the revenue authority not below the rank of Tahsildar

having jurisdiction, is not produced within six months from the date of death of

the depositor to the Authorised Officer, then, where the eligible balance does

not exceed such limit as may be prescribed, the Authorised Officer may, for

reasons to be recorded in writing, pay the eligible balance to the person legally

entitled to receive it or to administer the estate of the deceased in accordance

with such procedure and manner as may be prescribed.";

(b) in section 15, in sub-section (2), for clause (i), the following clause shall be

substituted, namely:—

"(i) the limit, procedure and manner under sub-section (4) of section 4A;";

1 of 2010.

Commencement

of this Part.

Amendment of

Act 5 of 1873.

39 of 1925.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 65

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[PART II—

relating thereto, the following shall be substituted, namely:—

"7. Public Provident Fund Scheme

8. National Savings Certificates (VIII Issue) Scheme, 2019

9. Kisan Vikas Patra Scheme, 2019

10. PM CARES for Children Scheme, 2021".

PART II

AMENDMENT TO THE INDIAN STAMP ACT, 1899

166. In the Indian Stamp Act, 1899, in Schedule I, in article 47, in division D, under

the heading "Exemption", for the portion beginning with "Policies of life-insurance" and

ending with "authority of the Central Government.", the following shall be substituted,

namely:—

"Policies of life insurance—

(a) granted by the Director-General of Post Offices in accordance with

the rules for Postal Life-Insurance issued under the authority of the Central

Government; and

(b) under the Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY).".

PART III

AMENDMENT TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956

167. In the Securities Contracts (Regulation) Act, 1956, in section 18A, after

clause (b), the following clause shall be inserted, namely:—

'(ba) regulated by the International Financial Services Centres Authority

established under section 4 of the International Financial Services Centres Authority

Act, 2019, in an International Financial Services Centre and issued by a Foreign

Portfolio Investor.

Explanation.—For the purposes of this clause, the expression "Foreign

Portfolio Investor" shall have the meaning assigned to it in clause (u) of rule 2 of the

Foreign Exchange Management (Non-debt Instruments) Rules, 2019 made under

section 46 of the Foreign Exchange Management Act, 1999;'.

PART IV

AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956

168. In the Central Sales Tax Act,1956 (hereinafter referred to as the Central Sales Tax

Act), for section 19, the following section shall be substituted, namely:—

"19. Notwithstanding anything to the contrary contained in this Act or in any

other law for the time being in force, the Customs, Excise and Service Tax Appellate

Tribunal constituted under section 129 of the Customs Act, 1962 shall be the Authority

under this Act to settle inter-State disputes falling under sections 6A and 9.".

169. Section 24 of the Central Sales Tax Act shall be omitted.

170. In the Central Sales Tax Act, in section 25, after sub-section (2), the following

sub-section shall be inserted, namely:—

"(3) All appeals filed under section 20 and pending before the erstwhile Authority

for Advance Rulings as on the date on which the Finance Bill, 2023 receives the

assent of the President shall stand transferred to the Authority referred to in

section 19.".

Amendment of

Act 2 of 1899.

Amendment of

Act 42 of

1956.

Substitution of

new section for

section 19.

Customs,

Excise and

Service Tax

Appellate

Tribunal to

function as

Authority

under this Act.

Omission of

section 24.

Amendment of

section 25.

50 of 2019.

42 of 1999.

74 of 1956.

52 of 1962.

66 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

PART V

AMENDMENTS TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

171. In the Prohibition of Benami Property Transactions Act, 1988, with effect from

the 1st day of April, 2023,—

(a) in section 2, in clause (18),—

(I) in sub-clause (i), the word "and" occurring at the end shall be omitted;

(II) in sub-clause (ii), the word "and" shall be inserted at the end;

(III) after sub-clause (ii), the following sub-clause shall be inserted,

namely:—

"(iii) the High Court within the jurisdiction of which the office of

the Initiating Officer is located,—

(a) where the aggrieved party does not ordinarily reside or

carry on business or personally work for gain in the jurisdiction of

any High Court;

(b) where the Government is the aggrieved party and any of

the respondents do not ordinarily reside or carry on business or

personally work for gain in the jurisdiction of any High Court;";

(b) in section 46,—

(i) in sub-section (1), for the words "of the order", the words "on which

such order is received by the Initiating Officer or received by such person."

shall be substituted;

(ii) in sub-section (1A), for the words "of that order", the words "on

which such order is received by such person" shall be substituted.

PART VI

AMENDMENT TO THE FINANCE ACT, 2001

172. In the Finance Act, 2001, the Seventh Schedule shall be amended in the manner

specified in the Sixth Schedule.

PART VII

AMENDMENTS TO THE UNIT TRUST OF INDIA (TRANSFER OF UNDERTAKING AND REPEAL)

ACT, 2002

173. In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, with

effect from the 1st day of April, 2023,—

(a) in section 8, in sub-section (1), for the words "investors, shall", the words

"investors or from such date as may be notified by the Central Government in the

Official Gazette, whichever is earlier," shall be substituted;

(b) in section 13, in sub-section (1), for the figures, letters and words "31st day

of March, 2023", the figures, letters and words "31st day of March, 2025" shall be

substituted.

PART VIII

AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004

174. In the Finance (No. 2) Act, 2004, in section 98, in the Table, in serial

number 4, in column (2)—

(i) against entry (a), in column (3), for the figures and word "0.05 per cent.", the

figures and word "0.0625 per cent." shall be substituted; and

(ii) against entry (c), in column (3), for the figures and word "0.01 per cent.", the

figures and word "0.0125 per cent." shall be substituted.

Amendment of

Act 45 of

1988.

Amendment of

Act 58 of

2002.

Amendment of

Seventh

Schedule to Act

14 of 2001.

Amendment of

Act 23 of

2004.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 67

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[PART II—

THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and

(III) of this Paragraph or Hindu undivided family or association of persons or body of

individuals, whether incorporated or not, or every artificial juridical person referred to in

sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which

any other Paragraph of this Part applies,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 2,50,000

(2) where the total income exceeds

5 per cent. of the amount by which the

Rs. 2,50,000 but does not exceed

total income exceeds Rs. 2,50,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs.12,500 plus 20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs. 1,12,500 plus 30 per cent. of the

Rs. 10,00,000

amount by which the total income

exceeds Rs.10,00,000.

(II) In the case of every individual, being a resident in India, who is of the age of sixty

years or more but less than eighty years at any time during the previous year,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 3,00,000

(2) where the total income exceeds

5 per cent. of the amount by which the

Rs. 3,00,000 but does not exceed

total income exceeds Rs. 3,00,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs.10,000 plus 20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs.1,10,000 plus 30 per cent. of the

Rs. 10,00,000

amount by which the total income

exceeds Rs.10,00,000.

(III) In the case of every individual, being a resident in India, who is of the age of eighty

years or more at any time during the previous year,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 5,00,000

(2) where the total income exceeds

20 per cent. of the amount by which the

Rs. 5,00,000 but does not exceed

total income exceeds Rs. 5,00,000;

Rs. 10,00,000

(3) where the total income exceeds

Rs.1,00,000 plus 30 per cent. of the

Rs. 10,00,000

amount by which the total income

exceeds Rs. 10,00,000.

68 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A or the

provisions of section 115BAC of the Income-tax Act, shall be increased by a surcharge for

the purposes of the Union, calculated, in the case of every individual or Hindu undivided

family or association of persons or body of individuals, whether incorporated or not, or

every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act,—

(a) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten

per cent. of such income-tax;

(b) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding one crore rupees, but not exceeding two crore rupees, at the rate of

fifteen per cent. of such income-tax;

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of

twenty-five per cent. of such income-tax;

(d) having a total income (excluding the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding five crore rupees, at the rate of thirty-seven per cent. of such

income-tax; and

(e) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A) exceeding two

crore rupees but is not covered under clauses (c) and (d), shall be applicable at the rate

of fifteen per cent. of such income-tax:

Provided that in case where the total income includes any income by way of dividend

or income under the provisions of section 111A, section 112 and section 112A of the

Income-tax Act, the rate of surcharge on the amount of income-tax computed in respect of

that part of income shall not exceed fifteen per cent.:

Provided further that in case of an association of persons consisting of only companies

as its members, the rate of surcharge on the amount of income-tax shall not exceed fifteen

per cent.:

Provided also that in the case of persons mentioned above having total income

exceeding,—

(a) fifty lakh rupees but not exceeding one crore rupees, the total amount payable

as income-tax and surcharge on such income shall not exceed the total amount payable

as income-tax on a total income of fifty lakh rupees by more than the amount of income

that exceeds fifty lakh rupees;

(b) one crore rupees but does not exceed two crore rupees, the total amount

payable as income-tax and surcharge on such income shall not exceed the total amount

payable as income-tax and surcharge on a total income of one crore rupees by more

than the amount of income that exceeds one crore rupees;

payable as income-tax and surcharge on such income shall not exceed the total amount

payable as income-tax and surcharge on a total income of two crore rupees by more

than the amount of income that exceeds two crore rupees;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 69

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[PART II—

(d) five crore rupees, the total amount payable as income-tax and surcharge on

such income shall not exceed the total amount payable as income-tax and surcharge on

a total income of five crore rupees by more than the amount of income that exceeds five

crore rupees.

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

(1) where the total income does not

10 per cent. of the total income;

exceed Rs. 10,000

(2) where the total income exceeds

Rs. 1,000 plus 20 per cent. of the amount

Rs. 10,000 but does not exceed

by which the total income exceeds

Rs. 20,000

Rs. 10,000;

(3) where the total income exceeds

Rs. 3,000 plus 30 per cent. of the amount

Rs. 20,000

by which the total income exceeds

Rs. 20,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, be increased by a surcharge for the purposes of the Union, calculated

in the case of every co-operative society,—

(a) having a total income exceeding one crore rupees but not exceeding ten crore

rupees, at the rate of seven per cent. of such income-tax;

(b) having a total income exceeding ten crore rupees, at the rate of twelve

per cent.:

Provided that in the case of every co-operative society having total income exceeding

one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax

and surcharge on such income shall not exceed the total amount payable as income-tax on a

total income of one crore rupees by more than the amount of income that exceeds one crore

rupees:

Provided further that in the case of every co-operative society having a total income

exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such

income shall not exceed the total amount payable as income-tax and surcharge on a total

income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income

30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, in the case of every firm, having a total income exceeding one crore

rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of

twelve per cent. of such income-tax:

Provided that in the case of every firm mentioned above having total income exceeding

one crore rupees, the total amount payable as income-tax and surcharge on such income

shall not exceed the total amount payable as income-tax on a total income of one crore rupees

by more than the amount of income that exceeds one crore rupees.

70 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income

30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, in the case of every local authority, having a total income exceeding

one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the

rate of twelve per cent. of such income-tax:

Provided that in the case of every local authority mentioned above having total

income exceeding one crore rupees, the total amount payable as income-tax and surcharge

on such income shall not exceed the total amount payable as income-tax on a total income of

one crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph E

In the case of a company,—

Rates of income-tax

I. In the case of a domestic company,—

(i)

where its total turnover or the

25 per cent. of the total income;

gross receipt in the previous year

2020-21 does not exceed four

hundred crore rupees

(ii)

other than that referred to in

30 per cent. of the total income.

item (i)

II. In the case of a company other than a domestic company,—

(i) on so much of the total income as

50 per cent.;

consists of,—

(a) royalties received from Government or an Indian concern in pursuance

of an agreement made by it with the Government or the Indian concern after the

31st day of March, 1961 but before the 1st day of April, 1976; or

(b) fees for rendering technical services received from Government or an

Indian concern in pursuance of an agreement made by it with the Government or

the Indian concern after the 29th day of February, 1964 but before the 1st day of

April, 1976,

and where such agreement has, in either case, been approved by the Central Government

(ii) on the balance, if any, of the total income

40 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or 112A of the Income-tax

Act, shall, be increased by a surcharge for the purposes of the Union calculated,—

(i) in the case of every domestic company,—

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of seven per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of twelve

per cent. of such income-tax;

(ii) in the case of every company other than a domestic company,—

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 71

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of two per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of five

per cent. of such income-tax:

Provided that in the case of every company having a total income exceeding one

crore rupees but not exceeding ten crore rupees, the total amount payable as

income-tax and surcharge on such income shall not exceed the total amount payable as

income-tax on a total income of one crore rupees by more than the amount of income

that exceeds one crore rupees:

Provided further that in the case of every company having a total income

exceeding ten crore rupees, the total amount payable as income-tax and surcharge on

such income shall not exceed the total amount payable as income-tax and surcharge on

a total income of ten crore rupees by more than the amount of income that exceeds ten

crore rupees.

PART II

RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections 193, 194A, 194B, 194BA,

194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-tax Act, tax is to be deducted

at the rates in force, deduction shall be made from the income subject to the deduction at the

following rates:—

Rate of

income-tax

1. In the case of a person other than a company—

(a) where the person is resident in India—

(i) on income by way of interest other than

10 per cent.;

"Interest on securities"

(ii) on income by way of winnings from lotteries,

30 per cent.;

puzzles, card games and other games of any sort

(other than winnings from online games)

(iii) on income by way of winnings from horse races

30 per cent.;

(iv) on income by way of winnings from online games

30 per cent.;

(v) on income by way of insurance commission

5 per cent.;

(vi) on income by way of interest payable on—

10 per cent.;

(A) any debentures or securities for money issued

by or on behalf of any local authority or a corporation

established by a Central, State or Provincial Act;

(B) any debentures issued by a company where

such debentures are listed on a recognised stock

exchange in India in accordance with the Securities

Contracts (Regulation) Act, 1956 (42 of 1956) and any

rules made thereunder;

Government;

(vii) on any other income

10 per cent.;

(b) where the person is not resident in India—

(i) in the case of a non-resident Indian—

72 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(A) on any investment income

20 per cent.;

(B) on income by way of long-term capital gains

10 per cent.;

referred to in section 115E or sub-clause (iii) of

clause (c) of sub-section (1) of section 112

10 per cent.;

referred to in section 112A exceeding one lakh rupees

(D) on other income by way of long-term capital

20 per cent.;

gains [not being long-term capital gains referred to in

clauses (33) and (36) of section 10]

(E) on income by way of short-term capital gains

15 per cent.;

referred to in section 111A

(F) on income by way of interest payable by

20 per cent.;

Government or an Indian concern on moneys borrowed

or debt incurred by Government or the Indian concern

in foreign currency (not being income by way of interest

referred to in section 194LB or section 194LC)

(G) on income by way of royalty payable by

20 per cent.;

Government or an Indian concern in pursuance of an

agreement made by it with the Government or the Indian

concern where such royalty is in consideration for the

transfer of all or any rights (including the granting of a

licence) in respect of copyright in any book on a subject

referred to in the first proviso to sub-section (1A) of

section 115A of the Income-tax Act, to the Indian

concern, or in respect of any computer software referred

to in the second proviso to sub-section (1A) of

section 115A of the Income-tax Act, to a person resident

in India

(H) on income by way of royalty [not being

20 per cent.;

royalty of the nature referred to in sub-item (b)(i)(G)]

payable by Government or an Indian concern in

pursuance of an agreement made by it with the

Government or the Indian concern and where such

agreement is with an Indian concern, the agreement is

approved by the Central Government or where it relates

to a matter included in the industrial policy, for the time

being in force, of the Government of India, the agreement

is in accordance with that policy

(I) on income by way of fees for technical services

20 per cent.;

payable by Government or an Indian concern in

pursuance of an agreement made by it with the

Government or the Indian concern and where such

agreement is with an Indian concern, the agreement is

approved by the Central Government or where it relates

to a matter included in the industrial policy, for the time

being in force, of the Government of India, the agreement

is in accordance with that policy

(J) on income by way of winnings from lotteries, 30 per cent.;

crossword puzzles, card games and other games of any

sort (other than winnings from online games)

(K) on income by way of winnings from horse

30 per cent.;

races

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 73

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(L) on income by way of winnings from online

30 per cent.;

games

(M) on income by way of dividend, referred to in

10 per cent.;

to in the proviso to sub-clause (A) of clause (a) of

sub-section (1) of section 115A

(N) on income by way of dividend other that

20 per cent.;

the income referred to in sub-item (b)(i)(M)

(O) on the whole of the other income

30 per cent.;

(ii) in the case of any other person—

(A) on income by way of interest payable by

20 per cent.;

Government or an Indian concern on moneys borrowed

or debt incurred by Government or the Indian concern

in foreign currency (not being income by way of interest

referred to in section 194LB or section 194LC)

(B) on income by way of royalty payable by

20 per cent.;

Government or an Indian concern in pursuance of an

agreement made by it with the Government or the Indian

concern where such royalty is in consideration for the

transfer of all or any rights (including the granting of a

licence) in respect of copyright in any book on a subject

referred to in the first proviso to sub-section (1A) of

section 115A of the Income-tax Act, to the Indian

concern, in respect of any computer software referred

to in the second proviso to sub-section (1A) of

section 115A of the Income-tax Act, to a person resident

in India

20 per cent.;

royalty of the nature referred to in sub-item (b)(ii)(B)]

payable by Government or an Indian concern in

pursuance of an agreement made by it with the

Government or the Indian concern and where such

agreement is with an Indian concern, the agreement is

approved by the Central Government or where it relates

to a matter included in the industrial policy, for the time

being in force, of the Government of India, the agreement

is in accordance with that policy

(D) on income by way of fees for technical

20 per cent.;

services payable by Government or an Indian concern

in pursuance of an agreement made by it with the

Government or the Indian concern and where such

agreement is with an Indian concern, the agreement is

approved by the Central Government or where it relates

to a matter included in the industrial policy, for the time

being in force, of the Government of India, the agreement

is in accordance with that policy

(E) on income by way of winnings from lotteries, 30 per cent.;

crossword puzzles, card games and other games of any

sort (other than winnings from online games)

(F) on income by way of winnings from horse

30 per cent.;

races

(G) on income by way of winnings from online

30 per cent.;

games

(H) on income by way of short-term capital

15 per cent.;

gains referred to in section 111A

74 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(I) on income by way of long-term capital gains

10 per cent.;

referred to in sub-clause (iii) of clause (c) of

sub-section (1) of section 112

(J) on income by way of long-term capital gains

10 per cent.;

referred to in section 112A exceeding one lakh rupees

(K) on income by way of other long-term capital

20 per cent.;

gains [not being long-term capital gains referred to in

clauses (33) and (36) of section 10]

(L) on income by way of dividend, referred to

10 per cent.;

in the proviso to sub-clause (A) of clause (a) of

sub-section (1) of section 115A

(M) on income by way of dividend other

20 per cent.;

than the income referred to in sub-item (b)(ii)(L)

(N) on the whole of the other income

30 per cent.

2. In the case of a company—

(a) where the company is a domestic company—

(i) on income by way of interest other than "Interest

10 per cent.;

on securities"

(ii) on income by way of winnings from lotteries,

30 per cent.;

puzzles, card games and other games of any sort (other than

winnings from online games)

(iii) on income by way of winnings from horse races

30 per cent.;

(iv) on income by way of winnings from online games

30 per cent.;

(v) on any other income

10 per cent.;

(b) where the company is not a domestic company—

(i) on income by way of winnings from lotteries,

30 per cent.;

crossword puzzles, card games and other games of any sort

(other than winnings from online games)

(ii) on income by way of winnings from horse races

30 per cent.;

(iii) on income by way of winnings from online games

30 per cent.;

(iv) on income by way of interest payable by Government

20 per cent.;

or an Indian concern on moneys borrowed or debt incurred

by Government or the Indian concern in foreign currency (not

being income by way of interest referred to in section 194LB

or section 194LC)

(v) on income by way of royalty payable by Government

20 per cent.;

or an Indian concern in pursuance of an agreement made by it

with the Government or the Indian concern after the 31st day

of March, 1976 where such royalty is in consideration for the

transfer of all or any rights (including the granting of a licence)

in respect of copyright in any book on a subject referred to in

the first proviso to sub-section (1A) of section 115A of the

Income-tax Act, to the Indian concern, or in respect of any

computer software referred to in the second proviso to

sub-section (1A) of section 115A of the Income-tax Act, to a

person resident in India

(vi) on income by way of royalty [not being royalty of

the nature referred to in item (b)(v)] payable by Government

or an Indian concern in pursuance of an agreement made by it

with the Government or the Indian concern and where such

agreement is with an Indian concern, the agreement is

approved by the Central Government or where it relates to a

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 75

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

matter included in the industrial policy, for the time being in

force, of the Government of India, the agreement is in with

that policy—

(A) where the agreement is made after the 31st

50 per cent.;

day of March, 1961 but before the 1st day of April, 1976

(B) where the agreement is made after the 31st

20 per cent.;

day of March, 1976

(vii) on income by way of fees for technical services

payable by Government or an Indian concern in pursuance of

an agreement made by it with the Government or the Indian

concern and where such agreement is with an Indian concern,

the agreement is approved by the Central Government or where

it relates to a matter included in the industrial policy, for the

time being in force, of the Government of India, the agreement

is in accordance with that policy—

(A) where the agreement is made after the 29th

50 per cent.;

day of February, 1964 but before the 1st day of

April, 1976

(B) where the agreement is made after the 31st

20 per cent.;

day of March, 1976

(viii) on income by way of short-term capital gains

15 per cent.;

referred to in section 111A

(ix) on income by way of long-term capital gains referred

10 per cent.;

to in sub-clause (iii) of clause (c) of sub-section (1) of

section 112

(x) on income by way of long-term capital gains referred

10 per cent.;

to in section 112A exceeding one lakh rupees

(xi) on income by way of other long-term capital gains

20 per cent.;

[not being long-term capital gains referred to in clauses (33)

and (36) of section 10]

(xii) on income by way of dividend, referred to in the

10 per cent.;

proviso to sub-clause (A) of clause (a) of sub-section (I)

of section 115A

(xiii) on income by way of dividend other than the

20 per cent.;

income referred to in item (b)(xii)

(xiv) on any other income

40 per cent.

Explanation.—For the purposes of item 1(b)(i) of this Part, "investment income" and

"non-resident Indian" shall have the meanings assigned to them in Chapter XII-A of the

Income-tax Act.

Surcharge on income-tax

The amount of income-tax deducted in accordance with the provisions of—

(i) item 1 of this Part, shall be increased by a surcharge, for the purposes of the

Union,—

(a) in the case of every individual or Hindu undivided family or association

of persons or body of individuals, whether incorporated or not, or every artificial

juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the

Income-tax Act, being a non-resident, calculated,—

I. at the rate of ten per cent. of such tax, where the income or the

aggregate of such incomes (including the income by way of dividend or

income under the provisions of sections 111A, 112 and 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction

exceeds fifty lakh rupees but does not exceed one crore rupees;

76 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

II. at the rate of fifteen per cent. of such tax, where the income or the

aggregate of such incomes (including the income by way of dividend or

income under the provisions of sections 111A, 112 and 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction

exceeds one crore rupees but does not exceed two crore rupees;

III. at the rate of twenty-five per cent. of such tax, where the income

or the aggregate of such incomes (excluding the income by way of dividend

or income under the provisions of sections 111A, 112 and 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction

exceeds two crore rupees but does not exceed five crore rupees;

IV. at the rate of thirty-seven per cent. of such tax, where the income

or the aggregate of such incomes (excluding the income by way of dividend

or income under the provisions of sections 111A, 112 and 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction

exceeds five crore rupees; and

V. at the rate of fifteen per cent. of such tax, where the income or the

aggregate of such incomes (including the income by way of dividend or

income under the provisions of sections 111A, 112 and 112A of the

Income-tax Act) paid or likely to be paid and subject to the deduction

exceeds two crore rupees, but is not covered under sub-clauses III and IV:

Provided that in case where the total income includes any income by way

of dividend or income under the provisions of sections 111A, 112 and 112A of

the Income-tax Act, the rate of surcharge on the amount of income-tax deducted

in respect of that part of income shall not exceed fifteen per cent.:

Provided further that where the income of such person is chargeable to tax

under sub-section (1A) of section 115BAC of the Income-tax Act, the rate of

surcharge shall not exceed twenty-five per cent.;

(b) in the case of every co-operative society, being a non-resident,

calculated,—

I. at the rate of seven per cent. of such tax, where the income or the

aggregate of such incomes paid or likely to be paid and subject to the

deduction exceeds one crore rupees but does not exceed ten crore rupees;

II. at the rate of twelve per cent. where the income or the aggregate

of such incomes paid or likely to be paid and subject to the deduction

exceeds ten crore rupees;

twelve per cent., where the income or the aggregate of such incomes paid or

likely to be paid and subject to the deduction exceeds one crore rupees;

(ii) item 2 of this Part shall be increased by a surcharge, for the purposes of the

Union, in the case of every company other than a domestic company, calculated,—

(a) at the rate of two per cent. of such income-tax where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds one crore rupees but does not exceed ten crore rupees; and

(b) at the rate of five per cent. of such income-tax where the income or the

aggregate of such incomes paid or likely to be paid and subject to the deduction

exceeds ten crore rupees.

PART III

RATES FOR CHARGING INCOME-TAX IN CERTAIN CASES, DEDUCTING INCOME-TAX FROM

INCOME CHARGEABLE UNDER THE HEAD "SALARIES" AND COMPUTING "ADVANCE TAX"

In cases in which income-tax has to be charged under sub-section (4) of section 172 of

the Income-tax Act or sub-section (2) of section 174 or section 174A or section 175 or

sub-section (2) of section 176 of the said Act or deducted from, or paid on, from income

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 77

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

chargeable under the head "Salaries" under section 192 of the said Act or deducted under

section 194P of the said Act or in which the "advance tax" payable under Chapter XVII-C of

the said Act has to be computed at the rate or rates in force, such income-tax or, as the case

may be, "advance tax" [not being "advance tax" in respect of any income chargeable to tax

under Chapter XII or Chapter XII-A or income chargeable to tax under section 115JB or

section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or

section 164 or section 164A or section 167B of the said Act at the rates as specified in that

Chapter or section or surcharge, wherever applicable, on such "advance tax" in respect of

any income chargeable to tax under section 115A or section 115AB or section 115AC or

section 115ACA or section 115AD or section 115B or section 115BA or section 115BAA or

section 115BAB or section 115BAC or section 115BAD or section 115BAE or section 115BB

or section 115BBA or section 115BBC or section 115BBE or section 115BBF or

section 115BBG or section 115BBH or section 115BBI or section 115BBJ or section 115E or

section 115JB or section 115JC] shall be charged, deducted or computed at the following rate

or rates:—

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and

(III) of this Paragraph or Hindu undivided family or association of persons or body of

individuals, whether incorporated or not, or every artificial juridical person referred to in

sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which

any other Paragraph of this Part applies,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 2,50,000

(2) where the total income exceeds

5 per cent. of the amount by which the

Rs. 2,50,000 but does not exceed

total income exceeds Rs. 2,50,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs. 12,500 plus20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs. 1,12,500 plus 30 per cent. of the

Rs. 10,00,000

amount by which the total income

exceeds Rs.10,00,000.

(II) In the case of every individual, being a resident in India, who is of the age of sixty

years or more but less than eighty years at any time during the previous year,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 3,00,000

(2) where the total income exceeds

5 per cent. of the amount by which the

Rs. 3,00,000 but does not exceed

total income exceeds Rs.3,00,000;

Rs. 5,00,000

(3) where the total income exceeds

Rs. 10,000 plus20 per cent. of the amount

Rs. 5,00,000 but does not exceed

by which the total income exceeds

Rs. 10,00,000

Rs. 5,00,000;

(4) where the total income exceeds

Rs. 1,10,000 plus 30 per cent. of the

Rs. 10,00,000

amount by which the total income

exceeds Rs.10,00,000.

(III) In the case of every individual, being a resident in India, who is of the age of eighty

years or more at any time during the previous year,—

Rates of income-tax

(1) where the total income does not

Nil;

exceed Rs. 5,00,000

78 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(2) where the total income exceeds

20 per cent. of the amount by which the total

Rs. 5,00,000 but does not exceed

income exceeds Rs. 5,00,000;

Rs. 10,00,000

(3) where the total income exceeds

Rs. 1,00,000 plus 30 per cent. of the amount by

Rs.10,00,000

which the total income exceeds Rs. 10,00,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall be increased by a surcharge for the purposes of the Union, calculated,

in the case of every individual or Hindu undivided family or association of persons or body

of individuals, whether incorporated or not, or every artificial juridical person referred to in

sub-clause (vii) of clause (31) of section 2 of the Income-tax Act,—

(a) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten

per cent. of such income-tax;

(b) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding one crore rupees but not exceeding two crore rupees, at the rate of

fifteen per cent. of such income-tax;

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding two crore rupees but not exceeding five crore rupees, at the rate of

twenty-five per cent. of such income-tax;

(d) having a total income (excluding the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding five crore rupees, at the rate of thirty-seven per cent. of such

income-tax; and

(e) having a total income (including the income by way of dividend or income

under the provisions of section 111A, section 112 and section 112A of the Income-tax

Act) exceeding two crore rupees, but is not covered under clauses (c) and (d), shall be

applicable at the rate of fifteen per cent. of such income-tax:

Provided that in case where the total income includes any income by way of

dividend or income under the provisions of section 111A, section 112 and

section 112A of the income-tax Act, the rate of surcharge on the amount of income-tax

computed in respect of that part of income shall not exceed fifteen per cent.:

Provided further that in case of an association of persons consisting of only

companies as its members, the rate of surcharge on the amount of income-tax shall not

exceed fifteen per cent.:

Provided also that in the case of persons mentioned above having total income

exceeding,—

(a) fifty lakh rupees but not exceeding one crore rupees, the total amount

payable as income-tax and surcharge on such income shall not exceed the total

amount payable as income-tax on a total income of fifty lakh rupees by more than

the amount of income that exceeds fifty lakh rupees;

(b) one crore rupees but does not exceed two crore rupees, the total amount

payable as income-tax and surcharge on such income shall not exceed the total

amount payable as income-tax and surcharge on a total income of one crore

rupees by more than the amount of income that exceeds one crore rupees;

payable as income-tax and surcharge on such income shall not exceed the total

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 79

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

amount payable as income-tax and surcharge on a total income of two crore

rupees by more than the amount of income that exceeds two crore rupees;

(d) five crore rupees, the total amount payable as income-tax and surcharge

on such income shall not exceed the total amount payable as income-tax and

surcharge on a total income of five crore rupees by more than the amount of

income that exceeds five crore rupees.

Paragraph B

In the case of every co-operative society,—

Rates of income-tax

(1) where the total income does not

10 per cent. of the total income;

exceed Rs.10,000

(2) where the total income exceeds

Rs. 1,000 plus 20 per cent. of the amount by

Rs.10,000 but does not exceed

which the total income exceeds Rs. 10,000;

Rs. 20,000

(3) where the total income exceeds

Rs. 3,000 plus 30 per cent. of the amount by

Rs. 20,000

which the total income exceeds Rs. 20,000.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, be increased by a surcharge for the purposes of the Union, calculated

in the case of every co-operative society,—

(a) having a total income exceeding one crore rupees but not exceeding ten crore

rupees, at the rate of seven per cent. of such income-tax;

(b) having a total income exceeding ten crore rupees, at the rate of twelve

per cent.:

Provided that in the case of every co-operative society having total income exceeding

one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax

and surcharge on such income shall not exceed the total amount payable as income-tax on a

total income of one crore rupees by more than the amount of income that exceeds one crore

rupees:

Provided further that in the case of every co-operative society having total income

exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such

income shall not exceed the total amount payable as income-tax and surcharge on a total

income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

Paragraph C

In the case of every firm,—

Rate of income-tax

On the whole of the total income

30 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, in the case of every firm, having a total income exceeding one crore

rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of

twelve per cent. of such income-tax:

Provided that in the case of every firm mentioned above having total income exceeding

one crore rupees, the total amount payable as income-tax and surcharge on such income

80 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

shall not exceed the total amount payable as income-tax on a total income of one crore rupees

by more than the amount of income that exceeds one crore rupees.

Paragraph D

In the case of every local authority,—

Rate of income-tax

On the whole of the total income

30 per cent.;

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions

of this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, in the case of every local authority, having a total income exceeding

one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the

rate of twelve per cent. of such income-tax:

Provided that in the case of every local authority mentioned above having total

income exceeding one crore rupees, the total amount payable as income-tax and surcharge

on such income shall not exceed the total amount payable as income-tax on a total income of

one crore rupees by more than the amount of income that exceeds one crore rupees.

Paragraph E

In the case of a company,—

Rates of income-tax

I. In the case of a domestic company,—

(i) where its total turnover or the

25 per cent. of the total income;

gross receipt in the previous year

2021-2022 does not exceed four hundred

crore rupees;

(ii) other than that referred to in item (i)

30 per cent. of the total income.

II. In the case of a company other than a domestic company,—

(i) on so much of the total income

50 per cent.;

as consists of,—

(a) royalties received from Government or an Indian concern in pursuance

of an agreement made by it with the Government or the Indian concern after the

31st day of March, 1961 but before the 1st day of April, 1976; or

(b) fees for rendering technical services received from Government or an

Indian concern in pursuance of an agreement made by it with the Government or

the Indian concern after the 29th day of February, 1964 but before the 1st day of

April, 1976,

and where such agreement has, in either case, been approved by the Central Government;

(ii) on the balance, if any, of the

40 per cent.

total income

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of

this Paragraph, or the provisions of section 111A or section 112 or section 112A of the

Income-tax Act, shall, be increased by a surcharge for the purposes of the Union, calculated,—

(i) in the case of every domestic company,—

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of seven per cent. of such income-tax; and

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 81

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(b) having a total income exceeding ten crore rupees, at the rate of twelve

per cent. of such income-tax;

(ii) in the case of every company other than a domestic company,—

(a) having a total income exceeding one crore rupees but not exceeding

ten crore rupees, at the rate of two per cent. of such income-tax; and

(b) having a total income exceeding ten crore rupees, at the rate of five

per cent. of such income-tax:

Provided that in the case of every company having a total income exceeding one crore

rupees but not exceeding ten crore rupees, the total amount payable as income-tax and

surcharge on such income shall not exceed the total amount payable as income-tax on a total

income of one crore rupees by more than the amount of income that exceeds one crore

rupees:

Provided further that in the case of every company having a total income exceeding

ten crore rupees, the total amount payable as income-tax and surcharge on such income shall

not exceed the total amount payable as income-tax and surcharge on a total income of ten

crore rupees by more than the amount of income that exceeds ten crore rupees.

PART IV

[See section 2(13)(c)]

RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME

Rule 1.—Agricultural income of the nature referred to in sub-clause (a) of clause (1A)

of section 2 of the Income-tax Act shall be computed as if it were income chargeable to

income-tax under that Act under the head "Income from other sources" and the provisions of

sections 57 to 59 of that Act shall, so far as may be, apply accordingly:

Provided that sub-section (2) of section 58 shall apply subject to the modification that

the reference to section 40A therein shall be construed as not including a reference to

sub-sections (3), (3A) and (4) of section 40A.

Rule 2.—Agricultural income of the nature referred to in sub-clause (b) or

sub-clause (c) of clause (1A) of section 2 of the Income-tax Act [other than income derived

from any building required as a dwelling-house by the receiver of the rent or revenue of the

cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed

as if it were income chargeable to income-tax under that Act under the head "Profits and

gains of business or profession" and the provisions of sections 30, 31, 32, 36, 37, 38, 40, 40A

[other than sub-sections (3), (3A) and (4) thereof], 41, 43, 43A, 43B and 43C of the Income-tax

Act shall, so far as may be, apply accordingly.

Rule 3.—Agricultural income of the nature referred to in sub-clause (c) of clause (1A)

of section 2 of the Income-tax Act, being income derived from any building required as a

dwelling-house by the receiver of the rent or revenue or the cultivator or the receiver of

rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income

chargeable to income-tax under that Act under the head "Income from house property" and

the provisions of sections 23 to 27 of that Act shall, so far as may be, apply accordingly.

Rule 4.—Notwithstanding anything contained in any other provisions of these rules,

in a case—

(a) where the assessee derives income from sale of tea grown and manufactured

by him in India, such income shall be computed in accordance with rule 8 of the

Income-tax Rules, 1962, and sixty per cent. of such income shall be regarded as the

agricultural income of the assessee;

82 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(b) where the assessee derives income from sale of centrifuged latex or cenex or

latex based crepes (such as pale latex crepe) or brown crepes (such as estate brown

crepe, re-milled crepe, smoked blanket crepe or flat bark crepe) or technically specified

block rubbers manufactured or processed by him from rubber plants grown by him in

India, such income shall be computed in accordance with rule 7A of the Income-tax

Rules, 1962, and sixty-five per cent. of such income shall be regarded as the agricultural

income of the assessee;

by him in India, such income shall be computed in accordance with rule 7B of the

Income-tax Rules, 1962, and sixty per cent. or seventy-five per cent., as the case may

be, of such income shall be regarded as the agricultural income of the assessee.

Rule 5.—Where the assessee is a member of an association of persons or a body of

individuals (other than a Hindu undivided family, a company or a firm) which in the previous

year has either no income chargeable to tax under the Income-tax Act or has total income not

exceeding the maximum amount not chargeable to tax in the case of an association of persons

or a body of individuals (other than a Hindu undivided family, a company or a firm) but has

any agricultural income then, the agricultural income or loss of the association or body shall

be computed in accordance with these rules and the share of the assessee in the agricultural

income or loss so computed shall be regarded as the agricultural income or loss of the

assessee.

Rule 6.—Where the result of the computation for the previous year in respect of any

source of agricultural income is a loss, such loss shall be set off against the income of the

assessee, if any, for that previous year from any other source of agricultural income:

Provided that where the assessee is a member of an association of persons or a body

of individuals and the share of the assessee in the agricultural income of the association or

body, as the case may be, is a loss, such loss shall not be set off against any income of the

assessee from any other source of agricultural income.

Rule 7.—Any sum payable by the assessee on account of any tax levied by the State

Government on the agricultural income shall be deducted in computing the agricultural

income.

Rule 8.—(1) Where the assessee has, in the previous year relevant to the assessment

year commencing on the 1st day of April, 2023, any agricultural income and the net result of

the computation of the agricultural income of the assessee for any one or more of the

previous years relevant to the assessment years commencing on the 1st day of April, 2015 or

the 1st day of April, 2016 or the 1st day of April, 2017 or the 1st day of April, 2018 or the

1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021, or the

1st day of April, 2022, is a loss, then, for the purposes of sub-section (2) of section 2 of this

Act,—

(i) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2015, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2016 or the 1st day of April, 2017 or the

1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the

1st day of April, 2021 or the 1st day of April, 2022,

(ii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2016, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2017 or the 1st day of April, 2018 or the

1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the

1st day of April, 2022,

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 83

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(iii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2017, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2018 or the 1st day of April, 2019 or the

1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022,

(iv) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2018, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2019 or the 1st day of April, 2020 or the

1st day of April, 2021 or the 1st day of April, 2022,

(v) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2019, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2020 or the 1st day of April, 2021 or the

1st day of April, 2022,

(vi) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2020, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2021 or the 1st day of April, 2022,

(vii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2021, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2022,

(viii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2022,

shall be set off against the agricultural income of the assessee for the previous year relevant

to the assessment year commencing on the 1st day of April, 2023.

(2) Where the assessee has, in the previous year relevant to the assessment year

commencing on the 1st day of April, 2024, or, if by virtue of any provision of the Income-tax

Act, income-tax is to be charged in respect of the income of a period other than the previous

year, in such other period, any agricultural income and the net result of the computation of

the agricultural income of the assessee for any one or more of the previous years relevant to

the assessment years commencing on the 1st day of April, 2016 or the 1st day of April, 2017

or the 1st day of April, 2018 or the 1st day of April, 2019 or the 1st day of April, 2020 or the

1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023, is a loss, then,

for the purposes of sub-section (10) of section 2 of this Act,—

(i) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2016, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2017 or the 1st day of April, 2018 or the

1st day of April, 2019 or the 1st day of April, 2020 or the 1st day of April, 2021 or the

1st day of April, 2022 or the 1st day of April, 2023,

(ii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2017, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2018 or the 1st day of April, 2019 or the

1st day of April, 2020 or the 1st day of April, 2021 or the 1st day of April, 2022 or the

1st day of April, 2023,

84 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(iii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2018, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2019 or the 1st day of April, 2020 or the

1st day of April, 2021 or the 1st day of April, 2022 or the 1st day of April, 2023,

(iv) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2019, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2020 or the 1st day of April, 2021 or the

1st day of April, 2022 or the 1st day of April, 2023,

(v) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2020, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2021 or the 1st day of April, 2022 or the

1st day of April, 2023,

(vi) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2021, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2022 or the 1st day of April, 2023,

(vii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2022, to the extent, if any, such loss has not been

set off against the agricultural income for the previous year relevant to the assessment

year commencing on the 1st day of April, 2023,

(viii) the loss so computed for the previous year relevant to the assessment year

commencing on the 1st day of April, 2023,

shall be set off against the agricultural income of the assessee for the previous year relevant

to the assessment year commencing on the 1st day of April, 2024.

(3) Where any person deriving any agricultural income from any source has been

succeeded in such capacity by another person, otherwise than by inheritance, nothing in

sub-rule (1) or sub-rule (2) shall entitle any person, other than the person incurring the loss,

to have it set off under sub-rule (1) or, as the case may be, sub-rule (2).

(4) Notwithstanding anything contained in this rule, no loss which has not been

determined by the Assessing Officer under the provisions of these rules or the rules contained

in the First Schedule to the Finance Act, 2015 (20 of 2015) or the First Schedule to the Finance

Act, 2016 (28 of 2016) or the First Schedule to the Finance Act, 2017 (7 of 2017) or the

First Schedule to the Finance Act, 2018 (13 of 2018) or the First Schedule of the Finance

(No. 2) Act, 2019 (23 of 2019) or the First Schedule of the Finance Act, 2020

(12 of 2020) or the First Schedule of the Finance Act, 2021 (13 of 2021) or the First Schedule

of the Finance Act, 2022 (6 of 2022) shall be set off under sub-rule (1) or, as the case may be,

sub-rule (2).

Rule 9.—Where the net result of the computation made in accordance with these rules

is a loss, the loss so computed shall be ignored and the net agricultural income shall be

deemed to be nil.

Rule 10.—The provisions of the Income-tax Act relating to procedure for assessment

(including the provisions of section 288A relating to rounding off of income) shall, with the

necessary modifications, apply in relation to the computation of the net agricultural income

of the assessee as they apply in relation to the assessment of the total income.

Rule 11.—For the purposes of computing the net agricultural income of the assessee,

the Assessing Officer shall have the same powers as he has under the Income-tax Act for the

purposes of assessment of the total income.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 85

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

THE THIRD SCHEDULE

[See section 135 (b)]

In the First Schedule to the Customs Tariff Act,––

(1) in Chapter 40, for the entry in column (4) occurring against tariff item

4011 30 00, the entry “2.5%” shall be substituted;

(2) in Chapter 71,––

(i) for the entry in column (4) occurring against all the tariff items of

heading 7106, the entry “10%” shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 7107 00 00, the

entry “10%” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of

heading 7108, the entry “10%” shall be substituted;

(iv) for the entry in column (4) occurring against tariff item 7109 00 00, the

entry “10%” shall be substituted;

(v) for the entry in column (4) occurring against tariff items 7110 11 10,

7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 7110 41 00 and 7110 49 00, the entry

“10%” shall be substituted;

(vi) for the entry in column (4) occurring against tariff item 7111 00 00, the

entry “10%” shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of

heading 7112, the entry “10%” shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of

heading 7118, the entry “10%” shall be substituted;

(3) in Chapter 88, for the entry in column (4) occurring against tariff items

8802 20 00, 8802 30 00 and 8802 40 00, the entry “2.5%” shall be substituted;

(4) in Chapter 98,––

(a) in heading 9801, in column (2),––

(i) for item (3), the following item shall be substituted, namely:––

“(3) Power project, other than solar power plant or solar power

project”;

(ii) in item (6), for the words “Such other projects”, the words

“Such other projects, other than solar power plant or solar power project,”

shall be substituted;

(b) in sub-heading 9801 00, in column (2),––

(i) for item (3), the following item shall be substituted, namely:––

“(3) power project, other than solar power plant or solar power

project”;

(ii) in item (6), for the words “such other projects”, the words

“such other projects, other than solar power plant or solar power project,”

shall be substituted;

following entry shall be substituted, namely:––

“- - - - For power project, other than solar power plant or solar

power project”;

(d) for the entry in column (2) occurring against tariff item 9801 00 19, the

following entry shall be substituted, namely:––

“- - - - For other projects, other than solar power plant or solar

power project”.

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 87

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

THE FOURTH SCHEDULE

[See section 135 (c)]

In the First Schedule to the Customs Tariff Act,––

(1) in the General Explanatory Notes, in paragraph 1, after the portion beginning

with the words ‘Where the description of an article or group of articles’ and ending

with the words ‘the article or group of articles which has “-” or “- - ”.’, the following

shall be inserted, namely:—

‘Where the description of an article or group of articles is preceded by

“- - - - ”, ‘in addition to being a sub-classification of “-” or “- - ”, the said article

or group of articles may also be taken to be a sub-classification of the immediately

preceding description of the article or group of articles which has “- - -”.’;

(2) for the List of Abbreviations Used, the following shall be substituted,

namely:––

“LIST OF ABBREVIATIONS USED

Abbreviations

For

Alternating Current

Amps

Ampere(s)

ASTM

American Society for Testing Materials

Becquerel(s)

Bq/g

Becquerel(s) per gram

°C

Degree(s) Celsius

Cubic centimetre(s)

Centigram(s)

Ci/g

Curie per gram

C.I.F.

Cost, Insurance and Freight

c/k

Carats (1 metric carat = 2 x 10^-4 kg)

Centimetre(s)

cm²

Square centimetre(s)

cm³

Cubic centimetre(s)

Centinewton(s)

D C

Direct Current

dyne/cm

Dyne per centimetre

Gram(s)

g/cm³

Gram per cubic centimetre

g/m²

Gram per square metre

gi F/S

Gram of fissile isotopes

g.v.w.

Gross vehicle weight

Gray

Horse Power

Hertz

Infra-red

Kelvin

kcal

Kilocalorie(s)

kcal/kg

Kilocalorie(s) per kilogram

88 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Kilogram(s)

kgf

Kilogram force

Kilonewton(s)

kN/m

Kilonewton(s) per metre

kPa

Kilopascal(s)

kPa. m²/g

Kilopascal square metre per gram

Kilovolt(s)

kVA

Kilovolt(s) - ampere(s)

kvar

Kilovolt(s) - ampere(s) - reactive

Kilowatt(s)

kWh

Kilowatt hours

Litre(s)

Metre(s)

Meta-

m²

Square metre(s)

m³

Cubic metre(s)

m³/h

Cubic metre(s) per hour

μCi

Microcurie

Millimetre

Millinewton(s)

mPa

Millipascal(s)

Metric tonne

Megawatt(s)

Newton(s)

N/m

Newton(s) per metre

No.

Number

Ortho-

Para-

Number of pairs

RAD

Radiation absorbed dose

Rs.

Rupees

sq.

Square

SWG

Standard wire gauge

Tonne(s)

Thousand in number

Number

US$

US Dollar

Ultra-violet

Volt(s)

vol.

Volume

Watt(s)

Percent

x°

X degree(s)

1000 kWh

1000 kilowatt hours”;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 89

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential

(1)

(2)

(3)

(4)

(5)

(3) in Chapter 3,––

(i) in heading 0302,––

(a) for sub-heading 0302 91, tariff item 0302 91 10 and the entries relating

thereto, the following shall be substituted, namely:—

“0302 91 00

- -

Livers, roes and milt

kg.

30%

-”;

(b) for sub-heading 0302 92, tariff item 0302 92 10 and the entries relating

thereto, the following shall be substituted, namely:—

“0302 92 00

- -

Shark fins

kg.

30%

-”;

(ii) in heading 0303, for sub-heading 0303 92, tariff item 0303 92 10 and the

entries relating thereto, the following shall be substituted, namely:—

“0303 92 00

- -

Shark fins

kg.

30%

-”;

(iii) in heading 0307, after tariff item 0307 43 30 and the entries relating thereto,

the following shall be inserted, namely:—

“0307 43 90

- - - Other

kg.

30%

-”;

(iv) in heading 0308, after tariff item 0308 30 20 and the entries relating thereto,

the following shall be inserted, namely:—

“0308 30 90

- - - Other

kg.

30%

-”;

(4) in Chapter 4, in heading 0406, for tariff item 0406 10 00 and the entries relating

thereto, the following shall be substituted, namely:—

“0406 10

Fresh (unripened or uncured) cheese,

including whey cheese, and curd

0406 10 10

- - - Mozzarella cheese

kg.

30%

0406 10 90

- - - Other

kg.

30%

-”;

(5) in Chapter 9, in heading 0910, for tariff items 0910 99 29 to 0910 99 39 and the entries

relating thereto, the following shall be substituted, namely:—

“0910 99 29

- - - - Other

kg.

30%

0910 99 30

- - - Husk

kg.

30%

-”;

(6) in Chapter 10, in heading 1008,––

(i) after tariff item 1008 21 30 and the entries relating thereto, the following shall

be inserted, namely:—

“1008 21 40

- - - Barnyard (Echinochloa

kg.

50%

esculenta (L.))

1008 21 50

- - - Proso (Panicum

kg.

50%

miliaceum (L.))

1008 21 60

- - - Foxtail (Setaria italica (L.))

kg.

50%

1008 21 70

- - - Kodo (Paspalum

kg.

50%

scrobiculatum (L.))

1008 21 80

- - - Little (Panicum sumatrense (L.))

kg.

50%

- - - Other :

90 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

1008 21 91

- - - - Amaranth (Amaranthus (L.))

kg.

50%

1008 21 99

- - - - Other

kg.

50%

-”;

(ii) after tariff item 1008 29 30 and the entries relating thereto, the following

shall be inserted, namely:—

“1008 29 40

- - -

Barnyard (Echinochloa

kg.

50%

esculenta (L.))

1008 29 50

- - -

Proso (Panicum miliaceum (L.))

kg.

50%

1008 29 60

- - -

Foxtail (Setaria italica (L.))

kg.

50%

1008 29 70

- - -

Kodo (Paspalum

kg.

50%

scrobiculatum (L.))

1008 29 80

- - -

Little (Panicum sumatrense (L.))

kg.

50%

- - -

Other :

1008 29 91

- - - - Amaranth (Amaranthus (L.))

kg.

50%

1008 29 99

- - - - Other

kg.

50%

-”;

(7) in Chapter 12, in heading 1211, for sub-heading 1211 90, tariff items 1211 90 11 to

1211 90 99 and the entries relating thereto, the following shall be substituted, namely:—

“1211 90

Other :

- - - Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind,

Endosperm, Mesocarp, Endocarp :

1211 90 11

- - - - Ambrette seeds

kg.

30%

1211 90 12

- - - - Nuxvomica, Dried ripe seeds

kg.

30%

1211 90 13

- - - - Psyllium seeds (isobgul)

kg.

30%

1211 90 14

- - - - Neem seeds

kg.

30%

1211 90 15

- - - - Jojoba seeds

kg.

30%

1211 90 16

- - - - Garcinia

kg.

30%

1211 90 19

- - - - Other

kg.

30%

- - - Leaves, Leaf bud, Galls, flowers,

Inflorescence, Spadix, Flower

bud, Style and Stigma, Stamen

and pods :

1211 90 21

- - - - Belladona leaves

kg.

30%

1211 90 22

- - - - Senna leaves and pods

kg.

30%

1211 90 23

- - - - Neem leaves

kg.

30%

1211 90 24

- - - - Gymnema

kg.

30%

1211 90 25

- - - - Cubeb

kg.

30%

1211 90 26

- - - - Pyrethrum

kg.

30%

1211 90 29

- - - - Other

kg.

30%

- - -

Bark, Husk and Rind :

1211 90 31

- - - - Cascara sagrada bark

kg.

30%

1211 90 32

- - - - Psyllium husk (isobgul husk)

kg.

30%

1211 90 33

- - - - Gamboge fruit rind

kg.

30%

1211 90 34 - - - - Ashoka (Saraca asoca.)

kg.

30%

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 91

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

1211 90 35

- - - - Arjuna (Terminalia arjuna)

kg.

30%

1211 90 39

- - - - Other

kg.

30%

- - - Roots, Root stalk, Bulb, Corn,

Tuber, Stolon and rhizome :

1211 90 41

- - - - Belladona roots

kg.

30%

1211 90 42

- - - - Galangal rhizomes and roots

kg.

30%

1211 90 43

- - - - Ipecac dried rhizome and roots

kg.

30%

1211 90 44

- - - - Serpentina roots (rowwalfia

kg.

30%

serpentina and other species of

rowwalfias)

1211 90 45

- - - - Zedovary roots

kg.

30%

1211 90 46

- - - - Kuth root

kg.

30%

1211 90 47

- - - - Sarasaparilla roots

kg.

30%

1211 90 48

- - - - Sweet flag rhizomes

kg.

30%

1211 90 49

- - - - Other

kg.

30%

- - -

Whole Plant, Aerial Part, Stem,

Shoot and Wood :

1211 90 51

- - - - Sandalwood chips and dust

kg.

30%

1211 90 52

- - - - Vinca rosea herbs

kg.

30%

1211 90 53

- - - - Mint

kg.

30%

1211 90 54

- - - - Agarwood

kg.

30%

1211 90 55

- - - - Chirata

kg.

30%

1211 90 56

- - - - Basil, hyssop, rosemary, sage

kg.

30%

and savory

1211 90 57

- - - - Ashwagandha (Withania somnifera) kg.

30%

1211 90 58

- - - - Giloy (Tinospora cordifolia)

kg.

30%

1211 90 59

- - - - Other

kg.

30%

1211 90 90

- - -

Other

kg.

30%

-”;

(8) in Chapter 13,––

(i) in the Note, in clause (g), for the brackets, word and figures

“(heading 3006)”, the brackets, word and figures “(heading 3822)” shall be substituted;

(ii) in heading 1302,––

(a) for tariff item 1302 32 30 and the entries relating thereto, the following

shall be substituted, namely:—

“- - - Guargum:

1302 32 31

- - - - Chemically treated

kg.

30%

1302 32 39

- - - - Other

kg.

30%

-”;

(b) tariff item 1302 32 40 and the entries relating thereto shall be

omitted;

following shall be substituted, namely:—

“1302 39 - -

Other :

92 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

1302 39 10

- - -

Tamarind Kernel Powder

kg.

30%

1302 39 20

- - -

Kappa carrageenan

kg.

30%

1302 39 90

- - -

Other

kg.

30%

-”;

(9) in Chapter 19, in heading 1904, for tariff item 1904 20 00 and the entries relating

thereto, the following shall be substituted, namely:—

“1904 20

Prepared foods obtained from unroasted

cereal flakes or from mixtures of unroasted

cereal flakes and roasted cereal flakes or

swelled cereals;

1904 20 10

- - -

With millet content 15% or more by kg.

30%

weight

1904 20 90

- - -

Other

kg.

30%

-”;

(10) in Chapter 27, in heading 2701, for tariff item 2701 12 00 and the entries relating

thereto, the following shall be substituted, namely:—

“2701 12

- -

Bituminous coal :

2701 12 10

- - -

Coking coal

kg.

2701 12 90

- - -

Other

kg.

-”;

(11) in Chapter 29,––

(i) in heading 2916, after tariff item 2916 20 10 and the entries relating thereto,

the following shall be inserted, namely:—

“2916 20 20

- - -

Bifenthrin (ISO)

kg.

7.5%

-”;

(ii) in heading 2924, after tariff item 2924 29 60 and the entries relating thereto,

the following shall be inserted, namely:—

“2924 29 70

- - -

Pretilachlor (ISO)

kg.

7.5%

-”;

(iii) in heading 2930,––

(a) for tariff item 2930 20 00 and the entries relating thereto, the following

shall be substituted, namely:—

“2930 20

Thiocarbamates and dithiocarbamates :

2930 20 10

- - -

Cartap Hydrochloride (ISO)

kg.

7.5%

2930 20 90

- - -

Other

kg.

7.5%

-”;

(b) after tariff item 2930 90 91 and the entries relating thereto, the following

shall be inserted, namely:—

“2930 90 92

- - - - Acephate (ISO)

kg.

7.5%

-”;

(iv) in heading 2931, after tariff item 2931 49 20 and the entries relating thereto,

the following shall be inserted, namely:—

“2931 49 30

- - -

Glyphosate (ISO)

kg.

7.5%

-”;

(v) in heading 2932, after tariff item 2932 99 10 and the entries relating thereto,

the following shall be inserted, namely:—

“2932 99 20

- - -

Emamectin Benzoate (ISO)

kg.

7.5%

-”;

(vi) in heading 2933,––

(a) after tariff item 2933 29 50 and the entries relating thereto, the following

shall be inserted, namely:—

“2933 29 60

- - -

Imidacloprid (ISO)

kg.

7.5%

-”;

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 93

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(b) after tariff item 2933 39 16 and the entries relating thereto, the

following shall be inserted, namely:—

“2933 39 17

- - - - Chlorantraniliprole (ISO)

kg.

7.5%

-”;

following shall be substituted, namely:—

“2933 39 21

- - - - Acetamiprid (ISO)

kg.

7.5%

2933 39 22

- - - - Imazethapyr (ISO)

kg.

7.5%

2933 39 29

- - - - Other

kg.

7.5%

-”;

(d) after tariff item 2933 59 40 and the entries relating thereto, the

following shall be inserted, namely:—

“2933 59 50

- - -

Bispyribac-sodium (ISO)

kg.

10%

-”;

(e) after tariff item 2933 99 10 and the entries relating thereto, the

following shall be inserted, namely:—

“2933 99 20

- - -

Carbendazim (ISO)

kg.

7.5%

-”;

(vii) in heading 2934, after tariff item 2934 99 20 and the entries relating

thereto, the following shall be inserted, namely:—

“2934 99 30

- - -

Buprofezin (ISO)

kg.

7.5%

-”;

(viii) in heading 2935, for tariff item 2935 50 00 and the entries relating

thereto, the following shall be substituted, namely:—

“2935 50

Other perfluorooctane sulphonamides :

2935 50 10

- - -

Flubendiamide (ISO)

kg.

7.5%

2935 50 90

- - -

Other

kg.

7.5%

-”;

(12) in Chapter 31,––

(i) after Note 6, the following Supplementary Note shall be inserted, namely:—

“Supplementary Note :

(1) In this Chapter, reference to any standard of the Bureau of

Indian Standards refers to the last published version of that standard.

Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.”;

(ii) in heading 3102, for tariff item 3102 10 00 and the entries relating thereto, the

following shall be substituted, namely:—

“3102 10

Urea, whether or not in aqueous solution :

3102 10 10

- - -

Fertilizer grade, conforming to

kg.

10%

Standard IS 5406

3102 10 90

- - -

Other

kg.

10%

-”;

(13) in Chapter 38,––

(i) after Sub-heading Note 4, the following Supplementary Notes shall be inserted,

namely:—

“Supplementary Notes:

1. Tariff item 3808 91 41 covers one of the following goods of

sub-heading 3808 91 : Acephate (ISO) conforming to IS-12915; Cartap

Hydrochloride (ISO) conforming to IS-14159; Imidacloprid (ISO)

conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981.

94 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

2. Tariff item 3808 91 42 covers one of the following goods of

sub-heading 3808 91 with content by mass greater than 90% :

Chlorantraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO);

Emamectin Benzoate (ISO).

3. Tariff item 3808 91 51 covers only mixtures and preparations of

goods of sub-heading 3808 91, containing one or more of the following :

Acephate (ISO) conforming to IS-12916; Cartap Hydrochloride (ISO)

conforming to IS-14183; Imidacloprid (ISO) conforming to IS-15335;

Acetamiprid (ISO) conforming to IS-16328.

4. Tariff item 3808 91 52 covers only mixtures and preparations of

goods of sub-heading 3808 91 with content by mass greater than 90%,

containing one or more of the following : Chlorantraniliprole (ISO);

Buprofezin (ISO); Flubendiamide (ISO); Emamectin Benzoate (ISO).

5. Tariff item 3808 92 60 covers one of the following goods of

sub-heading 3808 92 : Carbendazim (ISO) conforming to IS-8445.

6. Tariff item 3808 92 70 covers only mixtures and preparations of

goods of sub-heading 3808 92, containing one or more of the following :

Carbendazim (ISO) conforming to IS-8446.

7. Tariff item 3808 93 61 covers one of the following goods of

sub-heading 3808 93 : Pretilachlor (ISO) conforming to IS-15158;

Glyphosate (ISO) conforming to IS-12502.

8.Tariff item 3808 93 62 covers one of the following goods of

sub-heading 3808 93 with content by mass greater than 90% : Bispyribac

sodium (ISO); Imazethapyr (ISO).

9. Tariff item 3808 93 71 covers only mixtures and preparations of

goods of sub-heading 3808 93, containing one or more of the following :

Pretilachlor (ISO) conforming to IS-15160.

10. Tariff item 3808 93 72 covers only mixtures and preparations of

goods of sub-heading 3808 93 with content by mass greater than 90%,

containing one or more of the following : Bispyribac sodium (ISO);

Imazethapyr (ISO).”;

(ii) in heading 3808,––

(a) after tariff item 3808 91 37 and the entries relating thereto, the following

shall be inserted, namely:—

“- - - Goods specified in Supplementary Note 1 and 2

to this Chapter :

3808 91 41

- - - - Goods specified in Supplementary

kg.

10%

Note1 to this Chapter

3808 91 42

- - - - Goods specified in Supplementary

kg.

10%

Note 2 to this Chapter

- - - Goods specified in Supplementary

Note 3 and 4 to this Chapter :

3808 91 51

- - - - Goods specified in Supplementary

kg.

10%

Note 3 to this Chapter

3808 91 52

- - - - Goods specified in Supplementary

kg.

10%

-”;

Note 4 to this Chapter

(b) after tariff item 3808 92 50 and the entries relating thereto, the

following shall be inserted, namely:—

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 95

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

“3808 92 60

- - -

Goods specified in Supplementary

kg.

10%

Note 5 to this Chapter

3808 92 70

- - -

Goods specified in Supplementary

kg.

10%

-”;

Note 6 to this Chapter

following shall be inserted, namely:—

“- - - Goods specified in Supplementary

Note 7 and 8 to this Chapter :

3808 93 61

- - - - Goods specified in Supplementary

kg.

10%

Note 7 to this Chapter

3808 93 62

- - - - Goods specified in Supplementary

kg.

10%

Note 8 to this Chapter

- - - Goods specified in Supplementary

Note 9 and 10 to this Chapter :

3808 93 71

- - - - Goods specified in Supplementary

kg.

10%

Note 9 to this Chapter

3808 93 72

- - - - Goods specified in Supplementary

kg.

10%

-”;

Note 10 to this Chapter

(14) in Chapter 39, in heading 3915, after tariff item 3915 90 75 and the entries

relating thereto, the following shall be inserted, namely:—

“3915 90 79

- - - - Others

kg.

7.5%

-”;

(15) in Chapter 48, in heading 4811, for tariff item 4811 90 94 and the entries

relating thereto, the following shall be substituted, namely:—

“4811 90 94

- - - - Thermal paper in jumbo rolls (of

kg.

10%

size 1 m and above in width

and 5,000 m and above in length)

4811 90 95

- - - - Thermal paper in jumbo rolls

kg.

10%

(of size 1 m and above in width

and less than 5,000 m in length)

4811 90 96

- - - - Thermal paper in rolls of size

kg.

10%

-”;

less than 1 m in width

(16) in Chapter 52, in heading 5201, for tariff item 5201 00 20 and the entries

relating thereto, the following shall be substituted, namely:—

“- - - Other :

5201 00 21

- - - - Of staple length not

kg.

exceeding 20.0 mm

5201 00 22

- - - - Of staple length exceeding 20.0 mm kg.

but not exceeding 24.5 mm

5201 00 23

- - - - Of staple length exceeding 24.5 mm kg.

but not exceeding 27.0 mm

5201 00 24

- - - - Of staple length exceeding 27.0 mm kg.

but not exceeding 32.0 mm

5201 00 25

- - - - Of staple length exceeding 32.0 mm kg.

-”;

(17) in Chapter 54, in heading 5402,––

(i) for tariff item 5402 11 10 and the entries relating thereto, the following

shall be substituted, namely:—

96 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

“5402 11 00

- -

Of aramids

kg.

-”;

(ii) for sub-heading 5402 59, tariff item 5402 59 90 and the entries relating

thereto, the following shall be substituted, namely:—

“5402 59 00

- -

Other

kg.

-”;

(18) in Chapter 57, in heading 5702, after tariff item 5702 39 20 and the entries

relating thereto, the following shall be inserted, namely:—

“5702 39 90

- - - Other

m²

20%

-”;

(19) in Chapter 61, in heading 6115, for sub-heading 6115 21 and the entries

relating thereto, the following shall be substituted, namely:—

“-

Other panty hose and tights :”;

(20) in Chapter 62,––

(i) in heading 6213,––

(a) for the entry in column (2) occurring against sub-heading

6213 90, the following shall be substituted, namely:—

“-

Of other textile materials :”;

(b) for the entry in column (2) occurring against tariff item

6213 90 90, the following shall be substituted, namely:—

“- - - Other” ;

(ii) in heading 6217,––

(a) for the entry in column (2) occurring against tariff item

6217 10 10, the following shall be substituted, namely:—

“- - - For articles of apparel, of cotton”;

(b) for the entry in column (2) occurring against tariff item

6217 10 20, the following shall be substituted, namely:—

“- - - For articles of apparel, of synthetic fibres”;

6217 10 30, the following shall be substituted, namely:—

“- - - For articles of apparel, of wool”;

(d) for the entry in column (2) occurring against tariff item

6217 10 40, the following shall be substituted, namely:—

“- - - For articles of apparel, of silk”;

(e) for the entry in column (2) occurring against tariff item

6217 10 50, the following shall be substituted, namely:—

“- - - For articles of apparel, of regenerated fibres”;

(f) for the entry in column (2) occurring against tariff item

6217 10 60, the following shall be substituted, namely:—

“- - - For articles of apparel, of other fibres”;

(g) for the entry in column (2) occurring against tariff item

6217 10 70, the following shall be substituted, namely:—

“- - - Stockings, socks, sockettes and the like, of cotton”;

(21) in Chapter 63,––

(i) in heading 6301, for the entry in column (2) occurring against tariff item

6301 20 00, the following shall be substituted, namely:—

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 97

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

“-

Blankets (other than electric blankets) and travelling rugs,

of wool or of fine animal hair”;

(ii) in heading 6304, for the entry in column (2) occurring against tariff

item 6304 20 00, the following shall be substituted, namely:—

“-

Bed nets specified in Sub-heading Note 1 to this Chapter”;

(iii) in heading 6310, for tariff items 6310 10 90 to 6310 90 10 and the

entries relating thereto, the following shall be substituted, namely:—

“6310 10 90

- - - Other

kg.

20%

6310 90

Other :

6310 90 10

- - - Woollen rags

kg.

20%

-”;

(22) in Chapter 69,––

(i) in Note 1, in introductive sentence, for the word “shaping:”, the word

“shaping :” shall be substituted;

(ii) in heading 6907, for sub-heading 6907 30, tariff item 6907 30 10,

sub-heading 6907 40, tariff item 6907 40 10 and the entries relating thereto, the

following shall be substituted, namely:—

“6907 30 00

Mosaic cubes and the like, other

m²

15%

than those of sub-heading 6907 40

6907 40 00

Finishing ceramics

m²

15%

-”;

(23) in Chapter 71,––

(i) after Sub-heading Note 3, the following Supplementary Note shall be

inserted, namely:—

‘Supplementary Note:

For the purposes of heading 7104, “Diamonds” means—

(a) chemically produced stones which have essentially

the same chemical composition and crystal structure as a

particular natural diamond and are produced using various

methods including High Pressure High Temperature method

(HPHT) and Chemical Vapour Deposition method (CVD); or

(b) stones obtained artificially by various means, e.g.,

agglomerating, pressing or fusing together (usually with the

aid of a blow pipe) fragments of natural diamonds which

have generally been reduced to a powder.’;

(ii) in heading 7104,––

(a) for tariff item 7104 21 00 and the entries relating thereto, the

following shall be substituted, namely:—

“7104 21

- -

Diamonds :

7104 21 10

- - - Industrial

c/k

10%

7104 21 20

- - - Non-industrial

c/k

10%

-”;

(b) for tariff item 7104 91 00 and the entries relating thereto, the

following shall be substituted, namely:—

“7104 91

- -

Diamonds :

7104 91 10

- - - Industrial

c/k

10%

7104 91 20

- - - Non-industrial

c/k

10%

-”;

98 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(iii) in heading 7105, for tariff item 7105 10 00 and the entries relating

thereto, the following shall be substituted, namely:—

“7105 10

Of diamonds :

7105 10 10

- - - Of heading 7102

c/k

10%

7105 10 20

- - - Of heading 7104

c/k

10%

-”;

(iv) in heading 7113,––

(a) for tariff items 7113 11 20 and 7113 11 30 and the entries relating

thereto, the following shall be substituted, namely:—

“- - - Other jewellery :

7113 11 41

- - - - Unstudded

kg.

25%

7113 11 42

- - - - Studded with pearls

kg.

25%

7113 11 43

- - - - Studded with diamonds of

kg.

25%

heading 7102

7113 11 44

- - - - Studded with diamonds of

kg.

25%

heading 7104

7113 11 45

- - - - Studded with other precious and

kg.

25%

semi-precious stones

7113 11 49

- - - - Other

kg.

25%

-”;

(b) for tariff items 7113 19 10 to 7113 19 50 and the entries relating

thereto, the following shall be substituted, namely:—

“- - - Of gold :

7113 19 11

- - - - Unstudded

kg.

25%

7113 19 12

- - - - Studded with pearls

kg.

25%

7113 19 13

- - - - Studded with diamonds of

kg.

25%

heading 7102

7113 19 14

- - - - Studded with diamonds of

kg.

25%

heading 7104

7113 19 15

- - - - Studded with other precious and

kg.

25%

semi-precious stones

7113 19 19

- - - - Other

kg.

25%

- - -

Of platinum :

7113 19 21

- - - - Unstudded

kg.

25%

7113 19 22

- - - - Studded with pearls

kg.

25%

7113 19 23

- - - - Studded with diamonds of

kg.

25%

heading 7102

7113 19 24

- - - - Studded with diamonds of

kg.

25%

heading 7104

7113 19 25

- - - - Studded with other precious and

kg.

25%

semi-precious stones

7113 19 29

- - - - Other

kg.

25%

-”;

(24) in Chapter 84,––

(i) in heading 8414, for tariff item 8414 10 00 and the entries relating

thereto, the following shall be substituted, namely:—

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 99

100

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

“8414 10

Vacuum pumps :

8414 10 10

- - - with maximum flow-rate greater

7.5%

than 5 m³/h (under standard

temperature (273 K (0 °C)) and

pressure (101.3 kPa) conditions)

8414 10 90

- - - Other

7.5%

-”;

(ii) in heading 8419,––

(a) for tariff items 8419 50 10 to 8419 50 90 and the entries relating

thereto, the following shall be substituted, namely:—

“- - -

with a heat transfer surface area of

greater than 0.15 m², and less than 20 m² :

8419 50 11

- - - - Shell and tube type

7.5%

8419 50 12

- - - - Plate type

7.5%

8419 50 13

- - - - Spiral type

7.5%

8419 50 19

- - - - Other

7.5%

- - -

Other :

8419 50 91

- - - - Shell and tube type

7.5%

8419 50 92

- - - - Plate type

7.5%

8419 50 93

- - - - Spiral type

7.5%

8419 50 99

- - - - Other

7.5%

-”;

(b) for tariff item 8419 89 10 and the entries relating thereto, the

following shall be substituted, namely:—

“- - - Pressure vessels, reactors, columns

or towers or chemical storage tanks :

8419 89 11

- - - - Pressure vessels

10%

8419 89 12

- - - - Reactors with total internal

10%

(geometric) volume greater

than 0.1 m³ (100 l) and less

than 20 m³ (20000 l)

8419 89 13

- - - - Other reactors

10%

8419 89 14

- - - - Distillation or absorption columns

10%

of internal diameter greater than 0.1 m

8419 89 15

- - - - Other distillation or absorption

10%

columns

8419 89 16

- - - - Chemical storage tanks with a total

10%

internal (geometric) volume

greater than 0.1 m³ (100 l)

8419 89 17

- - - - Other chemical storage tanks

10%

8419 89 19

- - - - Other

10%

-”;

(25) in Chapter 85,––

(i) in heading 8517,––

(a) for the entry in column (2) occurring against tariff item

8517 62 30, the following shall be substituted, namely:—

100 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

101

“- - - Modems (modulators-demodulators) for xDSL based

Wireline Telephony”;

(b) tariff item 8517 62 40 and the entries relating thereto shall be

omitted;

8517 62 70, the following shall be substituted, namely:—

“- - - Multiplexers, statistical multiplexers for PDH based

Wireline Telephony”;

(d) in sub-heading 8517 69,––

(A) tariff item 8517 69 50 and the entries relating thereto shall

be omitted;

(B) for the entry in column (2) occurring against tariff item

8517 69 60, the following shall be substituted, namely:—

“- - - Set top boxes for gaining access to internet for Wireline Telephony”;

(ii) for heading 8524, tariff items 8524 11 00 to 8524 99 00 and the entries

relating thereto, the following shall be substituted, namely:—

“8524

FLAT PANEL DISPLAY MODULES, WHETHER OR

NOT INCORPORATING TOUCH-SENSITIVE SCREENS

Without drivers or control circuits :

8524 11

- -

Of liquid crystals :

8524 11 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 11 20 - - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 11 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 11 90

- - - Other

15%

8524 12

- -

Of organic light-emitting diodes (OLED) :

8524 12 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 12 20

- - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 12 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 12 90

- - - Other

15%

8524 19

- -

Other :

8524 19 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 19 20

- - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 19 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 19 90

- - - Other

15%

Other :

No. 11-58] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 101

102

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

8524 91

- -

Of liquid crystals :

8524 91 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 91 20

- - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 91 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 91 90

- - - Other

15%

8524 92

- -

Of organic light-emitting diodes (OLED) :

8524 92 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 92 20

- - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 92 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 92 90

- - - Other

15%

8524 99

- -

Other :

8524 99 10

- - - For the goods of sub-heading

15%

8471 30 or 8471 41

8524 99 20

- - - For the goods of sub-heading

15%

8517 13 or 8517 14

8524 99 30

- - - For the goods of sub-heading

15%

8528 72 or 8528 73

8524 99 90

- - - Other

15%

-”;

(26) in Chapter 87, in heading 8704, after tariff item 8704 10 10 and the entries

relating thereto, the following shall be inserted, namely:—

“8704 10 90

- - - Other

40%

-”.

102 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-58

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

2. In the Competition Act, 2002 (hereinafter referred to as the principal Act),—

(a) for the words and figures "the Companies Act, 1956", wherever they occur,

the words and figures "the Companies Act, 2013" shall be substituted;

(b) for the figures and word "1 of 1956", wherever they occur, the figures and

word "18 of 2013" shall be substituted.

3. In section 2 of the principal Act,—

(a) after clause (e), the following clause shall be inserted, namely:—

'(ea) "commitment" means the commitment referred to in section 48B;';

(b) in clause (h), for the portion beginning with the words "a person or a

department of the Government" and ending with the words "defence and space", the

following words shall be substituted, namely:—

"a person or a department of the Government, including units, divisions,

subsidiaries, who or which is, or has been, engaged in any economic activity,

relating to the production, storage, supply, distribution, acquisition or control of

articles or goods, or the provision of services, of any kind, or in investment, or in

the business of acquiring, holding, underwriting or dealing with shares,

debentures or other securities of any other body corporate, either directly or

through one or more of its units or divisions or subsidiaries, but does not

include any activity of the Government relatable to the sovereign functions of

the Government including all activities carried on by the departments of the

Central Government dealing with atomic energy, currency, defence and space;";

'(ka) "party" includes a consumer or an enterprise or a person or an

information provider, or a consumer association or a trade association, or the

Central Government or any State Government or any statutory authority, as the

case may be, and shall include an enterprise or a person against whom any

inquiry or proceeding is instituted; and any enterprise or person impleaded by

the Commission to join the proceedings;';

(d) in clause (l), in sub-clause (vi), for the words and figures "section 617 of the

Companies Act, 1956", the words, brackets and figures "clause (45) of section 2 of the

Companies Act, 2013" shall be substituted;

(e) for clause (p), the following clause shall be substituted, namely:—

'(p) "public financial institution" means public financial institution as

defined in clause (72) of section 2 of the Companies Act, 2013 and includes a

State Financial Corporation, State Industrial Corporation or State Investment

Corporation;';

(f) for clause (t), the following clause shall be substituted, namely:—

'(t) "relevant product market" means a market comprising of all those

products or services—

(i) which are regarded as inter-changeable or substitutable by the

consumer, by reason of characteristics of the products or services, their

prices and intended use; or

(ii) the production or supply of, which are regarded as inter-

changeable or substitutable by the supplier, by reason of the ease of

switching production between such products and services and marketing

them in the short term without incurring significant additional costs or

risks in response to small and permanent changes in relative prices;';

Substitution

of references

to certain

expressions

by certain

other

expressions.

12 of 2003.

1 of 1956.

Amendment

of section 2.

1 of 1956.

18 of 2013.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(g) after clause (u), the following clause shall be inserted, namely:—

'(ua) "settlement" means the settlement referred to in section 48A;'.

4. In section 3 of the principal Act,—

(a) in sub-section (3), after the proviso, the following proviso shall be inserted,

namely:—

"Provided further that an enterprise or association of enterprises or a

person or association of persons though not engaged in identical or similar

trade shall also be presumed to be part of the agreement under this sub-section

if it participates or intends to participate in the furtherance of such agreement.";

(b) in sub-section (4),—

(i) for the words "Any agreement amongst enterprises or persons", the

words "Any other agreement amongst enterprises or persons including but not

restricted to agreement amongst enterprises or persons" shall be substituted;

(ii) in clause (b), for the word "supply", the word "dealing" shall be

substituted;

(iii) before the Explanation, the following proviso shall be inserted,

namely:—

"Provided that nothing contained in this sub-section shall apply to

an agreement entered into between an enterprise and an end consumer.";

(iv) in the Explanation,—

(i) for clauses (a) and (b), the following clauses shall be substituted,

namely:—

'(a) "tie-in arrangement" includes any agreement requiring a

purchaser of goods or services, as a condition of such purchase, to

purchase some other distinct goods or services;

(b) "exclusive dealing agreement" includes any agreement

restricting in any manner the purchaser or the seller, as the case may

be, in the course of his trade from acquiring or selling or otherwise

dealing in any goods or services other than those of the seller or the

purchaser or any other person, as the case may be;';

(ii) in clause (c), after the word "goods", at both the places where it

occurs, the words "or services" shall be inserted;

(iii) in clause (d), after the word "goods", at both the places where

it occurs, the words "or services" shall be inserted;

(iv) in clause (e), for the words "includes any agreement to sell

goods on condition", the words "includes, in case of any agreement to

sell goods or provide services, any direct or indirect restriction" shall be

substituted;

shall be inserted, namely:—

"(g) any other law for the time being in force relating to the protection of

other intellectual property rights.".

5. In section 4 of the principal Act, in sub-section (2), in clause (a), in the Explanation,

for the words "discriminatory condition or price", the words "condition or price" shall be

substituted.

Amendment

of section 3.

Amendment

of section 4.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

6. In section 5 of the principal Act,—

(A) in clause (c), in sub-clause (ii), in item (B), for the word "India.", the words

"India; or" shall be substituted;

(B) after clause (c), the following clauses shall be inserted, namely:—

"(d) value of any transaction, in connection with acquisition of any control,

shares, voting rights or assets of an enterprise, merger or amalgamation exceeds

rupees two thousand crore:

Provided that the enterprise which is being acquired, taken control of,

merged or amalgamated has such substantial business operations in India as

may be specified by regulations.

(e) notwithstanding anything contained in clause (a) or clause (b) or

clause (c), where either the value of assets or turnover of the enterprise being

acquired, taken control of, merged or amalgamated in India is not more than such

value as may be prescribed, such acquisition, control, merger or amalgamation,

shall not constitute a combination under section 5.";

'Explanation.—For the purposes of this section,—

(a) "control" means the ability to exercise material influence, in any

manner whatsoever, over the management or affairs or strategic commercial

decisions by—

(i) one or more enterprises, either jointly or singly, over another

enterprise or group; or

(ii) one or more groups, either jointly or singly, over another

group or enterprise;

(b) "group" means two or more enterprises where one enterprise is

directly or indirectly, in a position to—

(i) exercise twenty-six per cent. or such other higher percentage

as may be prescribed, of the voting rights in the other enterprise; or

(ii) appoint more than fifty per cent. of the members of the

board of directors in the other enterprise; or

(iii) control the management or affairs of the other enterprise;

on the basis of the last available audited accounts of the company in the

financial year immediately preceding the financial year in which the notice

is filed under sub-section (2) or sub-section (4) of section 6 and such

turnover in India shall be determined by excluding intra-group sales, indirect

taxes, trade discounts and all amounts generated through assets or

business from customers outside India, as certified by the statutory auditor

on the basis of the last available audited accounts of the company in the

financial year immediately preceding the financial year in which the notice

is filed under sub-section (2) or sub-section (4) of section 6;

(d) "value of transaction" includes every valuable consideration,

whether direct or indirect, or deferred for any acquisition, merger or

amalgamation;

(e) the value of assets shall be determined by taking the book value

of the assets as shown, in the audited books of account of the enterprise,

in the financial year immediately preceding the financial year in which the

date of proposed combination falls and if such financial statement has not

yet become due to be filed with the Registrar under the Companies

Act, 2013 then as per the statutory auditor's report made on the basis of

Amendment

of section 5.

18 of 2013.

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

the last available audited accounts of the company in the financial year

immediately preceding the financial year in which the notice is filed under

sub-section (2) or sub-section (4) of section 6, as reduced by any

depreciation, and the value of assets shall include the brand value, value

of goodwill, or value of copyright, patent, permitted use, collective mark,

registered proprietor, registered trade mark, registered user, homonymous

geographical indication, geographical indications, design or layout-design

or similar other commercial rights under the laws provided in sub-section (5)

of section 3;

(f) where a portion of an enterprise or division or business is being

acquired, taken control of, merged or amalgamated with another enterprise,

the value of assets or turnover or value of transaction as may be applicable,

of the said portion or division or business or attributable to it, shall be the

relevant assets or turnover or relevant value of transaction for the purpose

of applicability of the thresholds under section 5.'.

7. In section 6 of the principal Act,—

(a) in sub-section (2),—

(i) for the words "within thirty days of", the words "after any of the

following, but before consummation of the combination" shall be substituted;

(ii) in clause (a), after the word, brackets and letter "clause (c)", the words,

brackets and letter "and clause (d)" shall be inserted;

(iii) in clause (b), after the word, brackets and letter "clause (a)", the

words, brackets and letter "and clause (d)" shall be inserted;

(iv) the following Explanation shall be inserted, namely:—

'Explanation.—For the purposes of this sub-section, "other

document" means any document, by whatever name called, conveying an

agreement or decision to acquire control, shares, voting rights or assets or

if the acquisition is without the consent of the enterprise being acquired,

any document executed by the acquiring enterprise, by whatever name

called, conveying a decision to acquire control, shares or voting rights or

where a public announcement has been made in accordance with the

provisions of the Securities and Exchange Board of India (Substantial

Acquisition of Shares and Takeovers) Regulations, 2011 made under the

Securities and Exchange Board of India Act, 1992 for acquisition of shares,

voting rights or control such public document.';

(b) in sub-section (2A), for the words "two hundred and ten days", the words

"one hundred and fifty days" shall be substituted;

words, figures and letter "sections 29, 29A, 30 and 31" shall be substituted;

(d) for sub-sections (4) and (5) and the Explanation, the following shall be

substituted, namely:—

'(4) Notwithstanding anything contained in sub-sections (2A) and (3) and

section 43A, if a combination fulfils such criteria as may be prescribed and is not

otherwise exempted under this Act from the requirement to give notice to the

Commission under sub-section (2), then notice for such combination may be

given to the Commission in such form and on payment of such fee as may be

specified by regulations, disclosing the details of the proposed combination

and thereupon a separate notice under sub-section (2) shall not be required to

be given for such combination.

Amendment

of section 6.

15 of 1992.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(5) Upon filing of a notice under sub-section (4) and acknowledgement

thereof by the Commission, the proposed combination shall be deemed to have

been approved by the Commission under sub-section (1) of section 31 and no

other approval shall be required under sub-section (2) or sub-section (2A).

(6) If within the period referred to in sub-section (1) of section 20, the

Commission finds that the combination notified under sub-section (4) does not

fulfil the requirements specified under that sub-section or the information or

declarations provided are materially incorrect or incomplete, the approval under

sub-section (5) shall be void ab initio and the Commission may pass such order

as it may deem fit:

Provided that no such order shall be passed unless the parties to the

combination have been given an opportunity of being heard.

(7) Notwithstanding anything contained in this section and section 43A,

upon fulfilment of such criteria as may be prescribed, certain categories

of combinations shall be exempted from the requirement to comply with

sub-sections (2), (2A) and (4).

(8) Notwithstanding anything contained in sub-sections (4), (5), (6)

and (7)—

(i) the rules and regulations made under this Act on the matters

referred to in these sub-sections as they stood immediately before the

commencement of the Competition (Amendment) Act, 2023 and in force at

such commencement, shall continue to be in force, till such time as the

rules or regulations, as the case may be, made under this Act; and

(ii) any order passed or any fee imposed or combination

consummated or resolution passed or direction given or instrument

executed or issued or thing done under or in pursuance of any rules and

regulations made under this Act shall, if in force at the commencement of

the Competition (Amendment) Act, 2023, continue to be in force, and shall

have effect as if such order passed or such fee imposed or such combination

consummated or such resolution passed or such direction given or such

instrument executed or issued or done under or in pursuance of this Act.

(9) The provisions of this section shall not apply to share subscription or

financing facility or any acquisition, by a public financial institution, foreign

portfolio investor, bank or Category I alternative investment fund, pursuant to

any covenant of a loan agreement or investment agreement.

Explanation.—For the purposes of this section, the expression—

(a) "Category I alternative investment fund" has the same meaning

as assigned to it under the Securities and Exchange Board of India

(Alternative Investment Funds) Regulations, 2012 made under the

Securities and Exchange Board of India Act, 1992;

(b) "foreign portfolio investor" has the same meaning as assigned

to it under the Securities and Exchange Board of India (Foreign Portfolio

Investors) Regulations, 2019 made under the Securities and Exchange

Board of India Act,1992.'.

8. After section 6 of the principal Act, the following section shall be inserted, namely:—

'6A. Nothing contained in sub-section (2A) of section 6 and section 43A shall

prevent the implementation of an open offer or an acquisition of shares or securities

15 of 1992.

Insertion of a

new section

6A.

Open offers,

etc.

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

convertible into other securities from various sellers, through a series of transactions

on a regulated stock exchange from coming into effect, if—

(a) the notice of the acquisition is filed with the Commission within such

time and in such manner as may be specified by regulations; and

(b) the acquirer does not exercise any ownership or beneficial rights or

interest in such shares or convertible securities including voting rights and

receipt of dividends or any other distributions, except as may be specified by

regulations, till the Commission approves such acquisition in accordance with

the provisions of sub-section (2A) of section 6 of the Act.

Explanation.—For the purposes of this section, "open offer" means an open

offer made in accordance with the Securities and Exchange Board of India (Substantial

Acquisition of Shares and Takeovers) Regulation, 2011 made under the Securities and

Exchange Board of India Act,1992.'.

9. In section 8 of the principal Act, in sub-section (2), after the word "industry,", the

word "technology," shall be inserted.

10. In section 9 of the principal Act, in sub-section (1), in clause (d), after the word

"industry,", the word "technology," shall be inserted.

11. For section 12 of the principal Act, the following section shall be substituted,

namely:—

"12. (1) The Chairperson and other Members shall, for a period of two years from

the date on which they cease to hold office, not accept any employment in or advise as

a consultant, retainer or in any other capacity whatsoever, or be connected with the

management or administration of—

(a) any enterprise which is or has been a party to a proceeding before the

Commission under this Act; or

(b) any person who appears or has appeared before the Commission under

section 35.

(2) Notwithstanding anything contained in section 35, the Chairperson or any

other Member after retirement or otherwise ceasing to be in service for any reason

shall not represent for any person or enterprise before the Commission:

Provided that nothing contained in this section shall apply to any employment

under the Central Government or a State Government or local authority or in any

statutory authority or any corporation established by or under any Central, State or

Provincial Act or a Government company as defined in clause (45) of section 2 of the

Companies Act, 2013.".

12. In section 16 of the principal Act, in sub-section (1), for the words "Central

Government may, by notification", the words "Commission may, with the prior approval of

the Central Government" shall be substituted.

13. For section 18 of the principal Act, the following section shall be substituted,

namely:—

"18. Subject to the provisions of this Act, it shall be the duty of the Commission

to eliminate practices having adverse effect on competition, promote and sustain

competition, protect the interests of consumers and ensure freedom of trade carried on

by other participants, in markets in India:

15 of 1992.

Amendment

of section 8.

Amendment

of section 9.

Substitution of

new section

for section 12.

Restriction on

employment

of Chairperson

and other

Members.

Amendment

of section 16.

18 of 2013.

Substitution

of new

section for

section 18.

Duties and

functions of

Commission.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that the Commission may, for the purpose of discharging its duties or

performing its functions under this Act, enter into any memorandum or arrangement with

the prior approval of the Central Government, with any agency of any foreign country:

Provided further that, the Commission may, for the purpose of discharging its

duties or performing its functions under this Act, enter into any memorandum or

arrangement with any statutory authority or department of Government.".

14. In section 19 of the principal Act,—

(a) in sub-section (1), the following provisos shall be inserted, namely:—

"Provided that the Commission shall not entertain an information or a

reference unless it is filed within three years from the date on which the cause of

action has arisen:

Provided further that an information or a reference may be entertained

after the period specified in the first proviso if the Commission is satisfied that

there had been sufficient cause for not filing the information or the reference

within such period after recording its reasons for condoning such delay.";

(b) in sub-section (3),—

(i) in clause (c), the words "by hindering entry into the market" shall be

omitted;

(ii) in clause (d), for the words "accrual of benefits", the words "benefits

or harm" shall be substituted;

namely:—

"(i) characteristics of goods or nature of services;

(j) costs associated with switching supply or demand to other areas.";

(d) in sub-section (7),—

(i) in clause (a), after the words "end-use of goods", the words "or the

nature of services" shall be inserted;

(ii) after clause (f), the following clauses shall be inserted, namely:—

"(g) costs associated with switching demand or supply to other

goods or services;

(h) categories of customers.".

15. In section 20 of the principal Act,—

(a) in sub-section (1), for the words, brackets and letter "clause (c) of that

section", the words, brackets, letters and figure "clause (c) of section 5 or acquisition

of any control, shares, voting right or assets of an enterprise, merger or amalgamation

referred to in clause (d) of that section" shall be substituted;

(b) in sub-section (3), for the words "by notification, enhance or reduce, on the

basis of the wholesale price index or fluctuations in exchange rate of rupee or foreign

currencies, the value of assets or the value of turnover", the words "enhance or reduce

by notification, or keep at the same level, on the basis of the wholesale price index or

fluctuations in exchange rate of rupee or foreign currencies, or such factors that in its

opinion are relevant in this matter, the value of assets or the value of turnover or value

of transaction" shall be substituted;

"concentration" shall be substituted.

16. In section 21 of the principal Act, in sub-section (1), for the proviso, the following

proviso shall be substituted, namely:—

"Provided that any statutory authority, may, suo motu, make a reference to the

Amendment

of section 19.

Amendment

of section 20.

Amendment

of section 21.

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Commission on any issue that involves any provision of this Act or is related to

promoting the objectives of this Act, as the case may be.".

17. In section 21A of the principal Act, in sub-section (1),—

(a) for the words "this Act", the words "an Act" shall be substituted;

(b) for the proviso, the following proviso shall be substituted, namely:—

"Provided that the Commission, may, suo motu, make a reference to a

statutory authority on any issue that involves provisions of an Act whose

implementation is entrusted to that statutory authority.".

18. In section 22 of the principal Act, in sub-section (3), the words "and in the event

of equality of votes, the Chairperson or in his absence, the Member presiding, shall have a

second or casting vote" shall be omitted.

19. In section 26 of the principal Act,—

(a) after sub-section (2), the following sub-section shall be inserted, namely:—

"(2A) The Commission may not inquire into agreement referred to in

section 3 or conduct of an enterprise or group under section 4, if the same or

substantially the same facts and issues raised in the information received under

section 19 or reference from the Central Government or a State Government or a

statutory authority has already been decided by the Commission in its previous

order.";

(b) after sub-section (3), the following sub-sections shall be inserted, namely:—

"(3A) If, after consideration of the report of the Director General referred to

in sub-section (3), the Commission is of the opinion that further investigation is

required, it may direct the Director General to investigate further into the matter.

(3B) The Director General shall, on receipt of direction under

sub-section (3A), investigate the matter and submit a supplementary report on

his findings within such period as may be specified by the Commission.";

at both the places where they occur, the words, brackets, figures and letter

"sub-sections (3) and (3B)" shall be substituted;

(d) in sub-section (5), for the word, brackets and figure "sub-section (3)", the

words, brackets, figures and letter "sub-sections (3) and (3B)" shall be substituted;

(e) in sub-section (8), for the word, brackets and figure "sub-section (3)", the

words, brackets, figures and letter "sub-sections (3) and (3B)" shall be substituted;

(f) after sub-section (8), the following sub-section shall be inserted, namely:—

"(9) Upon completion of the investigation or inquiry under

sub-section (7) or sub-section (8), as the case may be, the Commission may pass

an order closing the matter or pass an order under section 27, and send a copy of

its order to the Central Government or the State Government or the statutory

authority or the parties concerned, as the case may be:

Provided that before passing such order, the Commission shall issue a

show-cause notice indicating the contraventions alleged to have been committed

and such other details as may be specified by regulations and give a reasonable

opportunity of being heard to the parties concerned.".

20. In section 27 of the principal Act, for clause (b), the following clause shall be

substituted, namely:—

'(b) impose such penalty, as it may deem fit which shall be not more than ten

per cent. of the average of the turnover or income, as the case may be, for the last three

Amendment of

section 21A.

Amendment

of section 22.

Amendment

of section 26.

Amendment

of section 27.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

preceding financial years, upon each of such person or enterprise which is a party to

such agreement or has abused its dominant position:

Provided that in case any agreement referred to in section 3 has been entered

into by a cartel, the Commission may impose upon each producer, seller, distributor,

trader or service provider included in that cartel, a penalty of up to three times of its

profit for each year of the continuance of such agreement or ten per cent. of its

turnover or income, as the case may be, for each year of the continuance of such

agreement, whichever is higher.

Explanation 1.—For the purposes of this clause, the expression "turnover" or

"income", as the case may be, shall be determined in such manner as may be specified

by regulations.

Explanation 2.—For the purposes of this clause, "turnover" means global

turnover derived from all the products and services by a person or an enterprise.'.

21. In section 29 of the principal Act,—

(a) in sub-section (1), for the words "within thirty days", the words "within

fifteen days" shall be substituted;

(b) after sub-section (1A), the following sub-section shall be inserted, namely:—

"(1B) The Commission shall, within thirty days of receipt of notice under

sub-section (2) of section 6, form its prima facie opinion referred to in

sub-section (1).";

(i) for the words "within seven working days", the words "within seven

days" shall be substituted;

(ii) for the words "within ten working days", the words "within seven

days" shall be substituted;

(d) in sub-section (3), for the words "within fifteen working days", the words

"within ten days" shall be substituted;

(e) in sub-section (4), for the words "within fifteen working days", the words

"within seven days" shall be substituted;

(f) in sub-section (5), for the words "within fifteen days", the words "within

ten days" shall be substituted;

(g) for sub-section (6), the following sub-sections shall be substituted, namely:—

"(6) After receipt of all information, the Commission shall proceed to deal

with the case in accordance with the provisions contained in section 29A or

section 31, as the case may be.

(7) Notwithstanding anything contained in this section, the Commission

may accept appropriate modifications offered by the parties to the combination

or suo motu propose modifications, as the case may be, before forming a

prima facie opinion under sub-section (1).".

22. After section 29 of the principal Act, the following section shall be inserted,

namely:—

"29A. (1) Upon completion of the process under section 29, where the Commission

is of the opinion that the combination has, or is likely to have, an appreciable adverse

effect on competition, it shall issue a statement of objections to the parties identifying

such appreciable adverse effect on competition and direct the parties to explain within

twenty-five days of receipt of the statement of objections, why such combination

should be allowed to take effect.

(2) Where the parties to the combination consider that such appreciable adverse

effect on competition can be eliminated by suitable modification to such combination,

Amendment

of section 29.

Insertion

new

section

29A.

Issue of

statement of

objections by

Commission

and proposal

modifications.

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

they may submit an offer of appropriate modification to the combination along with

their explanation to the statement of objections issued under sub-section (1) in such

manner as may be specified by regulations.

(3) If the Commission does not accept the modification submitted by the parties

under sub-section (2) it shall, within seven days from the date of receipt of the proposed

modifications under that sub-section, communicate to the parties as to why the

modification is not sufficient to eliminate the appreciable adverse effect on competition

and call upon the parties to furnish, within twelve days of the receipt of the said

communication, revised modification, if any, to eliminate the appreciable adverse effects

on competition:

Provided that the Commission shall evaluate such proposal for modification

within twelve days from receipt of such proposal:

Provided further that the Commission may suo motu propose appropriate

modifications to the combination which may be considered by the parties to the

combination.".

23. In section 31 of the principal Act,—

(a) in the marginal heading, the word "certain" shall be omitted;

(b) in sub-section (1), the words "including the combination" shall be omitted;

"Provided that if the Commission does not form a prima facie opinion

as provided under sub-section (1B) of section 29, the combination shall be

deemed to have been approved and no separate order shall be required to be

passed.";

(d) for sub-sections (3), (4), (5) and (6), the following sub-sections shall be

substituted, namely:—

"(3) Where the Commission is of the opinion that any appreciable adverse

effect on competition that the combination has, or is likely to have, can be

eliminated by modification proposed by the parties or the Commission, as the

case may be, under sub-section (7) of section 29 or sub-section (2) or

sub-section (3) of section 29A, it may approve the combination subject to such

modifications as it thinks fit.

(4) Where a combination is approved by the Commission under

sub-section (3), the parties to the combination shall carry out such modification

within such period as may be specified by the Commission.

(5) Where—

(a) the Commission has directed under sub-section (2) that the

combination shall not take effect; or

(b) the parties to the combination, fail to carry out the modification

within such period as may be specified by the Commission under

sub-section (4); or

likely to have, an appreciable adverse effect on competition which cannot

be eliminated by suitable modification to such combination,

then, without prejudice to any penalty which may be imposed or any prosecution

which may be initiated under this Act, the Commission may order that such

combination shall not be given effect to, or be declared void, or frame a scheme

to be implemented by the parties to address the appreciable adverse effect on

competition, as the case may be.

Amendment

of section 31.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

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[PART II—

(6) If no order is passed or direction issued by the Commission in

accordance with the provisions of sub-section (1) or sub-section (2) or

sub-section (3) or sub-section (5), as the case may be, within a period of one

hundred and fifty days from the date of notice given to the Commission under

sub-section (2) of section 6, the combination shall be deemed to have been

approved by the Commission.";

(e) sub-sections (7), (8), (9), (10), (11) and (12) shall be omitted.

24. In section 32 of the principal Act, for the figures and word "29 and 30", the figures,

letter and word "29, 29A and 30" shall be substituted.

25. Section 35 of the principal Act shall be numbered as sub-section (1) thereof,—

(a) in sub-section (1) as so numbered, for the words "A person or an enterprise",

the words "A party'' shall be substituted;

(b) after sub-section (1) as so numbered, the following sub-section shall be

inserted, namely:—

"(2) Without prejudice to sub-section (1), a party may call upon experts

from the fields of economics, commerce, international trade or from any other

discipline to provide an expert opinion in connection with any matter related to

a case.".

26. In section 41 of the principal Act,—

(a) for sub-section (3), the following sub-sections shall be substituted, namely:—

"(3) Without prejudice to sub-section (2), it shall be the duty of all officers,

other employees and agents of a party which are under investigation—

(a) to preserve and to produce all information, books, papers, other

documents and records of, or relating to, the party which are in their

custody or power to the Director General or any person authorised by it in

this behalf; and

(b) to give all assistance in connection with the investigation to the

Director General.

(4) The Director General may require any person other than a party referred

to in sub-section (3) to furnish such information or produce such books, papers,

other documents or records before it or any person authorised by it in this behalf

if furnishing of such information or the production of such books, papers, other

documents or records is relevant or necessary for the purposes of its

investigation.

(5) The Director General may keep in his custody any information, books,

papers, other documents or records produced under sub-section (3) or

sub-section (4) for a period of one hundred and eighty days and thereafter shall

return the same to the person by whom or on whose behalf the information,

books, papers, other documents or records were produced:

Provided that the information, books, papers, other documents or records

may be called for by the Director General if they are needed again for a further

period of one hundred and eighty days by an order in writing:

Amendment

of section 32.

Amendment

of section 35.

Amendment

of section 41.

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Provided further that the certified copies of the information, books, papers,

other documents or records, as may be applicable, produced before the Director

General may be provided to the party or person on whose behalf the information,

books, papers, other documents or records are produced at their own cost.

(6) The Director General may examine on oath—

(a) any of the officers and other employees and agents of the party

being investigated; and

(b) with the previous approval of the Commission, any other person,

in relation to the affairs of the party being investigated and may administer an

oath accordingly and for that purpose may require any of those persons to

appear before it personally.

(7) The examination under sub-section (6) shall be recorded in writing and

shall be read over to or by, and signed by, the person examined and may thereafter

be used in evidence against it.

(8) Where in the course of investigation, the Director General has reasonable

grounds to believe that information, books, papers, other documents or records

of, or relating to, any party or person, may be destroyed, mutilated, altered,

falsified or secreted, the Director General may make an application to the Chief

Metropolitan Magistrate, Delhi for an order for seizure of such information,

books, papers, other documents or records.

(9) The Director General may make requisition of the services of any police

officer or any officer of the Central Government to assist him for all or any of the

purposes specified in sub-section (10) and it shall be the duty of every such

officer to comply with such requisition.

(10) The Chief Metropolitan Magistrate, Delhi may, after considering the

application and hearing from the Director General, by order, authorise the Director

General—

(a) to enter, with such assistance, as may be required, the place or

places where such information, books, papers, other documents or records

are kept;

(b) to search that place or places in the manner specified in the

order; and

as it considers necessary for the purpose of the investigation:

Provided that certified copies of the seized information, books, papers,

other documents or records, as the case may be, may be provided to the party or

person from whose place or places such documents have been seized at its cost.

(11) The Director General shall keep in his custody such information,

books, papers, other documents or records seized under this section for such

period not later than the conclusion of the investigation as it considers necessary

and thereafter shall return the same to the party or person from whose custody

or power they were seized and inform the Chief Metropolitan Magistrate, of

such return:

Provided that the Director General may, before returning such information,

books, papers, other documents or records take copies of, or extracts thereof or

place identification marks on them or any part thereof.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

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[PART II—

(12) Save as otherwise provided in this section, every search or seizure

made under this section shall be carried out in accordance with the provisions of

the Code of Criminal Procedure, 1973, relating to search or seizure made under

that Code.";

(b) for the Explanation, the following Explanation shall be substituted,

namely:—

‘Explanation.—For the purposes of this section,—

(a) "agent", in relation to any person, means any one acting or

purporting to act for or on behalf of such person, and includes the bankers,

and persons employed as auditors and legal advisors, by such person;

(b) "officers", in relation to any company or body corporate, includes

any trustee for the debenture holders of such company or body corporate;

construed as a reference to past as well as present officers and other

employees or agents, as the case may be.’.

27. In section 42 of the principal Act,—

(a) in sub-section (2), for the words, figures and letters "sections 27, 28, 31, 32,

33, 42A and 43A of the Act, he shall be punishable with fine", the words, figures and

letters "sections 6, 27, 28, 31, 32, 33, 42A, 43, 43A, 44 and 45 of the Act, he shall be liable

to a penalty" shall be substituted;

(b) in sub-section (3), for the words, brackets and figure "pay the fine

imposed under sub-section (2)'', the words, brackets and figure "pay the penalty

imposed under sub-section (2)'' shall be substituted.

28. In section 42A of the principal Act, for the words and figures "under sections 27",

the words and figures "under sections 6, 27" shall be substituted.

29. In section 43 of the principal Act, for the words "shall be punishable with fine", the

words "shall be liable to a penalty" shall be substituted.

30. For section 43A of the principal Act, the following section shall be substituted,

namely:—

"43A. If any person or enterprise fails to give notice to the Commission under

sub-section (2) or sub-section (4) of section 6 or contravenes sub-section (2A) of

section 6 or submit information pursuant to an inquiry under sub-section (1) of

section 20, the Commission may impose on such person or enterprise, a penalty which

may extend to one per cent., of the total turnover or assets or the value of transaction

referred to in clause (d) of section 5, whichever is higher, of such a combination:

Provided that in case any person or enterprise has given a notice under

sub-section (4) of section 6 and such notice is found to be void ab initio under

sub-section (6) of section 6, then a notice under sub-section (2) of section 6 may be

given by the acquirer or parties to the combination, as may be applicable, within a

period of thirty days of the order of the Commission under sub-section (6) of that

section and no action under this section shall be taken by the Commission till the

expiry of such period of thirty days.".

31. In section 44 of the principal Act, for the words "rupees one crore", the words

"rupees five crore" shall be substituted.

2 of 1974.

Amendment

of section 42.

Amendment

of section

42A.

Amendment

of section 43.

Substitution

of new

section for

section 43A.

Power to

impose

penalty for

non-

furnishing of

information

combination.

Amendment

of section 44.

14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

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32. In section 45 of the principal Act,—

(a) in the marginal heading, for the word "offences", the word "contraventions"

shall be substituted;

(b) in sub-section (1),—

(i) after the words "Without prejudice to the provisions of", the words,

brackets and figures "sub-section (6) of section 6 and" shall be inserted;

(ii) for the words "punishable with fine", the words "liable to a penalty"

shall be substituted.

33. For section 46 of the principal Act, the following section shall be substituted,

namely:—

"46. (1) The Commission may, if it is satisfied that any producer, seller,

distributor, trader or service provider included in any cartel, which is alleged to have

violated section 3, has made a full and true disclosure in respect of the alleged

violations and such disclosure is vital, impose upon such producer, seller, distributor,

trader or service provider a lesser penalty as may be specified by regulations, than

leviable under this Act or the rules or the regulations made under this Act:

Provided that lesser penalty shall not be imposed by the Commission in cases

where the report of investigation directed under section 26 has been received before

making of such disclosure:

Provided further that lesser penalty shall be imposed by the Commission only in

respect of a producer, seller, distributor, trader or service provider included in the

cartel, who has made the full, true and vital disclosures under this section:

Provided also that lesser penalty shall not be imposed by the Commission if the

person making the disclosure does not continue to co-operate with the Commission till

the completion of the proceedings before the Commission:

Provided also that the Commission may, if it is satisfied that such producer,

seller, distributor, trader or service provider included in the cartel had in the course of

proceedings,—

(a) not complied with the condition on which the lesser penalty was

imposed by the Commission; or

(b) had given false evidence; or

and thereupon such producer, seller, distributor, trader or service provider may be tried

for the contravention with respect to which the lesser penalty was imposed and shall

also be liable to the imposition of penalty to which such person has been liable, had

lesser penalty not been imposed.

(2) The Commission may allow a producer, seller, distributor, trader or service

provider included in the cartel, to withdraw its application for lesser penalty under this

section, in such manner and within such time as may be specified by regulations.

(3) Notwithstanding anything contained in sub-section (2), the Director General

and the Commission shall be entitled to use for the purposes of this Act, any evidence

submitted by a producer, seller, distributor, trader or service provider in its application for

lesser penalty, except its admission.

(4) Where during the course of the investigation, a producer, seller, distributor,

trader or service provider who has disclosed a cartel under sub-section (1), makes a

full, true and vital disclosure under sub-section (1) with respect to another cartel in

which it is alleged to have violated section 3, which enables the Commission to form a

prima facie opinion under sub-section (1) of section 26 that there exists another cartel,

then the Commission may impose upon such producer, seller, distributor, trader or

Amendment

of section 45.

Substitution of

new

section

for section 46.

Power to

impose lesser

penalty.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

service provider a lesser penalty as may be specified by regulations, in respect of the

cartel already being investigated, without prejudice to the producer, seller, distributor,

trader or service provider obtaining lesser penalty under sub-section (1) regarding the

newly disclosed cartel.".

34. In section 47 of the principal Act, after the word "penalties'', the words "and

recovery of legal costs by the Commission" shall be inserted.

35. For section 48 of the principal Act, the following sections shall be substituted,

namely:—

'48. (1) Where a person committing contravention of any of the provisions of

this Act or of any rule, regulation, order made or direction issued thereunder is a company,

every person who, at the time the contravention was committed, was in charge of, and

was responsible to the company for the conduct of the business of the company, as

well as the company, shall be deemed to be in contravention of this Act and unless

otherwise provided in this Act, the Commission may impose such penalty on such

persons, as it may deem fit which shall not be more than ten per cent. of the average of

the income for the last three preceding financial years:

Provided that in case any agreement referred to in sub-section (3) of section 3

has been entered into by a cartel, the Commission may unless otherwise provided in

this Act, impose upon such persons referred to in sub-section (1), a penalty of up to

ten per cent. of the income for each year of the continuance of such agreement.

(2) Nothing contained in sub-section (1) shall render any such person liable to

any penalty if he proves that the contravention was committed without his knowledge or

that he had exercised all due diligence to prevent the commission of such

contravention.

(3) Notwithstanding anything contained in sub-section (1), where a

contravention of any of the provisions of this Act or of any rule, regulation, order

made or direction issued thereunder has been committed by a company and it is

proved that the contravention has taken place with the consent or connivance of, or is

attributable to any neglect on the part of, any director, manager, secretary or other

officers of the company, such director, manager, secretary or other officers shall also

be deemed to be in contravention of the provisions of this Act and unless otherwise

provided in this Act, the Commission may impose such penalty on such persons, as it

may deem fit which shall not be more than ten per cent. of the average of the income for

the last three preceding financial years:

Provided that in case any agreement referred to in sub-section (3) of section 3

has been entered into by a cartel, the Commission may, unless otherwise provided

under this Act, impose upon such person a penalty as it may deem fit which shall not

exceed ten per cent. of the income for each year of the continuance of such agreement.

Explanation.—For the purposes of this section,—

(a) "company" means a body corporate and includes a firm or other

association of individuals;

(b) "director", in relation to a firm, means a partner in the firm;

may be specified by regulations.

48A. (1) Any enterprise, against whom any inquiry has been initiated under

sub-section (1) of section 26 for contravention of sub-section (4) of section 3 or

section 4, may, for settlement of the proceeding initiated for the alleged contraventions,

submit an application in writing to the Commission in such form and upon payment of

such fee as may be specified by regulations.

Amendment

of section 47.

Substitution of

new sections

for section 48.

Contravention

by companies.

Settlement.

16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

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(2) An application under sub-section (1) may be submitted at any time after the

receipt of the report of the Director General under sub-section (4) of section 26 but

prior to such time before the passing of an order under section 27 or section 28 as may

be specified by regulations.

(3) The Commission may, after taking into consideration the nature, gravity and

impact of the contraventions, agree to the proposal for settlement, on payment of such

amount by the applicant or on such other terms and manner of implementation of

settlement and monitoring as may be specified by regulations.

(4) While considering the proposal for settlement, the Commission shall provide

an opportunity to the party concerned, the Director General, or any other party to

submit their objections and suggestions, if any.

(5) If the Commission is of the opinion that the settlement offered under

sub-section (1) is not appropriate in the circumstances or if the Commission and the

party concerned do not reach an agreement on the terms of the settlement within such

time as may be specified by regulations, it shall, by order, reject the settlement application

and proceed with its inquiry under section 26.

(6) The procedure for conducting the settlement proceedings under this section

shall be such as may be specified by regulations.

(7) No appeal shall lie under section 53B against any order passed by the

Commission under this section.

(8) All settlement amounts, realised under this Act shall be credited to the

Consolidated Fund of India.

48B. (1) Any enterprise, against whom any inquiry has been initiated under

sub-section (1) of section 26 for contravention of sub-section (4) of section 3 or

section 4, as the case may be, may submit an application in writing to the Commission,

in such form and on payment of such fee as may be specified by regulations, offering

commitments in respect of the alleged contraventions stated in the Commission's

order under sub-section (1) of section 26.

(2) An offer for commitments under sub-section (1) may be submitted at any time

after an order under sub-section (1) of section 26 has been passed by the Commission

but within such time prior to the receipt by the party of the report of the Director

General under sub-section (4) of section 26 as may be specified by regulations.

(3) The Commission may, after taking into consideration the nature, gravity and

impact of the alleged contraventions and effectiveness of the proposed commitments,

accept the commitments offered on such terms and the manner of implementation and

monitoring as may be specified by regulations.

(4) While considering the proposal for commitment, the Commission shall provide

an opportunity to the party concerned, the Director General, or any other party to

submit their objections and suggestions, if any.

(5) If the Commission is of the opinion that the commitment offered under

sub-section (1) is not appropriate in the circumstances or if the Commission and the

party concerned do not reach an agreement on the terms of the commitment, it shall

pass an order rejecting the commitment application and proceed with its inquiry under

section 26 of the Act.

(6) The procedure for commitments offered under this section shall be such as

may be specified by regulations.

(7) No appeal shall lie under section 53B against any order passed by the

Commission under this section.

Commitment.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

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[PART II—

48C. If an applicant fails to comply with the order passed under section 48A or

section 48B or it comes to the notice of the Commission that the applicant has not

made full and true disclosure or there has been a material change in the facts, the order

passed under section 48A or section 48B, as the case may be, shall stand revoked and

withdrawn and such enterprise shall be liable to pay legal costs incurred by the

Commission which may extend to rupees one crore and the Commission may restore or

initiate the inquiry in respect of which the order under section 48A or section 48B was

passed.'.

36. In section 49 of the principal Act, in sub-section (3), after the words "competition

advocacy", the words "or culture" shall be inserted.

37. In section 51 of the principal Act, in sub-section (1), after clause (d), the following

clause shall be inserted, namely:—

"(e) all sums received by the Commission from such other sources as may be

decided upon by the Government.".

38. In section 53A of the principal Act, in sub-section (1), in clause (a), for the words,

brackets and figures "sub-sections (2) and (6) of section 26", the words, brackets, figures

and letter "sub-section (6) of section 6, sub-sections (2), (2A), (6) and (9) of section 26"

shall be substituted.

39. In section 53B, in sub-section (2), after the proviso, the following proviso shall be

inserted, namely:—

"Provided further that no appeal by a person, who is required to pay any amount

in terms of an order of the Commission, shall be entertained by the Appellate Tribunal

unless the appellant has deposited twenty-five per cent. of that amount in the manner

as directed by the Appellate Tribunal.".

40. In section 53N of the principal Act,—

(a) in sub-section (1), for the words, brackets, figures and letter "under

sub-section (2) of section 53Q of the Act, and to pass an order for the recovery of

compensation from any enterprise for any loss or damage shown to have been suffered,

by the Central Government or a State Government or a local authority or any enterprise

or any person as a result of any contravention of the provisions of Chapter II, having

been committed by enterprise", the words, brackets, figures and letters "under

sub-section (2) of section 53Q or the orders of the Supreme Court in an appeal against

the findings of the Appellate Tribunal under section 53T or an order for settlement

passed under section 48A, and to pass an order for the recovery of compensation from

any enterprise for any loss or damage shown to have been suffered, by the Central

Government or a State Government or a local authority or any enterprise or any person

as a result of any contravention of the provisions of Chapter II, having been committed

by enterprise or as a result of order of settlement passed by the Commission" shall be

substituted;

(b) in sub-section (2), after the words "findings of the Commission", the words

"or Appellate Tribunal or the Supreme Court, or an order for settlement" shall be

inserted;

(i) in clause (a), after the words, brackets, figures and letter "sub-section (1)

of section 53A", the words, figures and letter "or the Supreme Court on appeal

under section 53T" shall be inserted;

(ii) in clause (b), after the words "or the Appellate Tribunal", the words "or

the Supreme Court," shall be inserted.

Revocation

of the

settlement or

commitment

order and

penalty.

Amendment

of section 49.

Amendment

of section 51.

Amendment

of section

53A.

Amendment

of section

53B.

Amendment

of section

53N.

18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

41. In section 53Q of the principal Act, for sub-section (1), the following sub-section

shall be substituted, namely:—

"(1) Without prejudice to the provisions of this Act, if any person contravenes,

without any reasonable ground, any order of the Appellate Tribunal, he shall be liable

for contempt proceeding under section 53U.".

42. After section 59 of the principal Act, the following section shall be inserted, namely:—

"59A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973,

any offence punishable under this Act, not being an offence punishable with

imprisonment only or imprisonment and also with fine, may either before or after the

institution of any proceeding, be compounded by the Appellate Tribunal or a court

before which such proceeding is pending.".

43. In section 63 of the principal Act, in sub-section (2),—

(i) clause (a) shall be re-lettered as clause (ae) thereof, and before clause (ae) as

so re-lettered, the following clauses shall be inserted, namely:—

"(a) the value of the assets or turnover of the enterprise acquired, taken

control of, merged or amalgamated in India under clause (e) of section 5;

(ab) the percentage of voting rights higher than twenty-six per cent. under

sub-clause (i) of clause (b) of the Explanation to section 5;

(ac) the criteria of combinations under sub-section (4) of section 6;

(ad) the criteria under sub-section (7) of section 6;";

(ii) after clause (mf), the following clause shall be inserted, namely:—

"(mg) the form of the publication of guidelines under sub-section (5) of

section 64B;".

44. In section 64 of the principal Act, in sub-section (2),—

(i) for clause (c), the following clauses shall be substituted, namely:—

"(c) the manner of determination of substantial business operations in

India under clause (d) of section 5;

(ca) the form and fee for notice for combination under sub-section (4) of

section 6;

(cb) the time and manner for filing notice of acquisition under clause (a) of

section 6A;

(cc) the manner and circumstance in which the acquirer may exercise the

ownership or beneficial right or interest in shares or convertible securities

including voting right and receipt of dividends or any other distributions as an

exception under clause (b) of section 6A;";

(ii) after clause (f), the following clauses shall be inserted, namely:—

"(fa) other details to be indicated in the show-cause notice under

sub-section (9) of section 26;

(fb) the manner of determining turnover or income under the Explanation

to clause (b) of section 27;

(fc) the manner in which modification may be proposed by parties to the

combination to the Commission under sub-section (2) of section 29A;";

(iii) after clause (g), the following clauses shall be inserted, namely:—

"(ga) the lesser penalty to be imposed on producer, seller, distributor,

trader or service provider under sub-section (1) of section 46;

Amendment

of section 63.

Amendment

of section 64.

Amendment

of section

53Q.

Insertion of

new section

59A.

Compounding

of certain

offences.

2 of 1974.

No. 11-59] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(gb) the manner and time for withdrawal of application for lesser penalty

under sub-section (2) of section 46;

(gc) the lesser penalty to be imposed on producer, seller, distributor, trader

or service provider under sub-section (4) of section 46;

(gd) the manner of determining income under clause (c) of Explanation to

section 48;

(ge) the form of application and fee under sub-section (1), the time under

sub-section (2), the terms and manner of implementations and monitoring under

sub-section (3) and the procedure for conducting settlement proceedings under

sub-section (6) of section 48A;

(gf) the form of application and fee under sub-section (1), the time under

sub-section (2), the terms and manner of implementations and monitoring under

sub-section (3) and the procedure for commitments offered under sub-section (6)

of section 48B;

(gg) the other details to be published along with draft regulations and the

period for inviting public comments under clause (a) of section 64A;".

45. After section 64 of the principal Act, the following sections shall be inserted,

namely:—

"64A. The Commission shall ensure transparency while making regulations

under section 64, by—

(a) publishing draft regulations along with such other details as may be

specified on its website and inviting public comments for a specified period prior

to issuing regulations;

(b) publishing a general statement of its response to the public comments,

not later than the date of notification of the regulations;

Provided that if the Commission is of the opinion that certain regulations are

required to be made or existing regulations are required to be amended urgently in

public interest or the subject matter of the regulation relates solely to the internal

functioning of the Commission, it may make regulations or amend the existing

regulations, as the case may be, without following the provisions stated in this section

recording the reason, for doing so.

64B. (1) The Commission may publish guidelines on the provisions of this Act or

the rules and regulations made thereunder either on a request made by a person or on

its own motion.

(2) Guidelines issued under sub-section (1) shall not be construed as

determination of any question of fact or law by the Commission, its Members or

officers and shall not be binding on the Commission, its Members or officers.

(3) Without prejudice to anything contained in sub-section (1), the Commission

shall publish guidelines as to the appropriate amount of any penalty for any

contravention of provision of this Act.

(4) While imposing penalty under clause (b) of section 27 or under section 43A

or section 48 for any contravention of provision of this Act, the Commission shall

consider the guidelines under sub-section (3) and provide reasons in case of any

divergence from such guidelines.

Insertion of

new sections

64A and 64B.

Process of

issuing

regulations.

Commission

to issue

guidelines.

20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-59

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(b) for the words beginning with “AND WHEREAS it is considered necessary”,

and ending with “give effect to the said Convention”, the following shall be substituted,

namely:—

“AND WHEREAS India is a Party to the Nagoya Protocol on access to genetic

resources and the fair and equitable sharing of benefits arising from their

utilisation to the convention on Biological Diversity which was adopted on the

29th October, 2010 in Nagoya, Japan;

AND WHEREAS it is considered necessary to provide for conservation,

sustainable utilisation, fair and equitable sharing of the benefits arising out of

utilisation of biological resources and also to give effect to the said Convention.”.

3. In section 2 of the principal Act,—

(i) for clause (a), the following clauses shall be substituted, namely:—

‘(a) “access” means collecting, procuring or possessing any biological

resource occurring in or obtained from India or traditional knowledge associated

thereto, for the purposes of research or bio-survey or commercial utilisation;

(aa) “benefit claimers” means the conservers of biological resources, their

by-products, creators or holders of traditional knowledge associated thereto

(excluding codified traditional knowledge only for Indians) and information

relating to the use of such biological resources, innovations and practices

associated with such use and application;’;

(ii) in clause (b), after the words “biological diversity”, the words ‘or

“biodiversity” ’ shall be inserted;

(iii) for clause (c), the following clause shall be substituted, namely:—

‘(c) “biological resources” include plants, animals, micro-organisms or

parts of their genetic material and derivatives (excluding value added products),

with actual or potential use or value for humanity, but does not include human

genetic material;';

(iv) after clause (e), the following clause shall be inserted, namely:—

‘(ea) “codified traditional knowledge” means the knowledge derived from

authoritative books specified in the First Schedule to the Drugs and Cosmetics

Act, 1940;’;

(v) after clause (f), the following clause shall be inserted, namely:—

‘(fa) “derivative” means a naturally occurring biochemical compound or

metabolism of biological resources, even if it does not contain functional units

of heredity;’;

(vi) after clause (g), the following clauses shall be inserted, namely:—

‘(ga) “folk variety” means a cultivated variety of plant that was developed,

grown and exchanged informally among farmers;

(gb) “India” means the territory of India as referred to in Article 1 of the

Constitution, its territorial waters, seabed and sub-soil underlying such waters,

continental shelf, exclusive economic zone or any other maritime zone as refferred

to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and

Other Maritime Zones Act, 1976, and the air space above its territory;

Amendment

of section 2.

80 of 1976.

23 of 1940.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(gc) “landrace” means primitive cultivar that was grown by ancient farmers

and their successors;’;

(vii) after clause (i), the following clause shall be inserted, namely:—

‘(ia) “Member-Secretary” means the full time Secretary of the National

Biodiversity Authority, or of the State Biodiversity Board, as the case may be;’.

4. In Chapter II of the principal Act, in the Chapter heading, for the word “DIVERSITY”,

the word “RESOURCES” shall be substituted.

5. In section 3 of the principal Act, in sub-section (2), in clause (c), for sub-clause (ii),

the following sub-clause shall be substituted, namely:—

“(ii) incorporated or registered in India under any law for the time being in force,

which is controlled by a foreigner within the meaning of clause (27) of section 2 of the

Companies Act, 2013.”.

6. For section 4 of the principal Act, the following section shall be substituted,

namely:—

“4. No person or entity shall share or transfer any result of the research on any

biological resource occurring in, or obtained or accessed from, India or traditional

knowledge associated thereto, for monetary consideration or otherwise, to a person or

body corporate referred to in sub-section (2) of section 3, without the prior written

approval of the National Biodiversity Authority, except the codified traditional

knowledge which is only for Indians:

Provided that the provisions of this section shall not apply if publication of

research papers or dissemination of knowledge in any seminar or workshop involving

financial benefit is as per the guidelines issued by the Central Government:

Provided further that where the results of research are used for further research,

then, the registration with the National Biodiversity Authority shall be necessary:

Provided also that if the results of research are used for commercial utilisation or

for obtaining any intellectual property rights, within or outside India, prior approval of

the National Biodiversity Authority shall be required to be taken in accordance with

the provisions of this Act.”.

7. In section 5 of the principal Act,—

(i) in the marginal heading, for the words and figures “Sections 3 and 4”, the

words “Certain provisions” shall be substituted;

(ii) for sub-section (1), the following sub-section shall be substituted,

namely:—

“(1) The provisions of section 3 shall not apply to collaborative research

projects involving transfer or exchange of biological resource or traditional

knowledge associated thereto between institutions, including Government

sponsored institutions of India, and such institutions in other countries,

if such collaborative research projects satisfy the conditions specified in

sub-section (3).”.

8. In section 6 of the principal Act,—

(a) for sub-section (1), the following sub-sections shall be substituted,

namely:—

“(1) Any person or entity covered under sub-section (2) of section 3

applying for an intellectual property right, by whatever name called, in or outside

Amendment

of heading of

Chapter II.

Amendment

of section 3.

18 of 2013.

Results of

research not

to be

transferred to

certain

persons

without

approval of

National

Biodiversity

Authority.

Amendment

of section 5.

Amendment

of section 4.

Amendment

of section 6.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

India, for any invention based on any research or information on a biological

resource which is accessed from India, including those deposited in repositories

outside India, or traditional knowledge associated thereto, shall obtain prior

approval of the National Biodiversity Authority before grant of such intellectual

property rights.

(1A) Any person covered under section 7 applying for any intellectual

property right, by whatever name called, in or outside India, for any invention

based on any research or information on a biological resource which is accessed

from India, including those deposited in repositories outside India, or traditional

knowledge associated thereto, shall register with the National Biodiversity

Authority before grant of such intellectual property rights.

(1B) Any person covered under section 7 who has obtained

intellectual property right, by whatever name called, in or outside India, for

any invention based on any research or information on a biological resource

which is accessed from India, including those deposited in repositories

outside India, or traditional knowledge associated thereto, shall obtain

prior approval of the National Biodivesity Authority at the time of

commercialisation.".

(b) in sub-section (3), the words "enacted by the Parliament" shall be omitted.

9. For section 7 of the principal Act, the following section shall be substituted, namely:—

"7. (1) No person, other than the person covered under sub-section (2) of section 3,

shall access any biological resource and its associated knowledge for commercial

utilisation, without giving prior intimation to the concerned State Biodiversity Board,

but such access shall be subject to the provisions of clause (b) of section 23 and

sub-section (2) of section 24:

Provided that the provisions of this section shall not apply to the codified

traditional knowledge, cultivated medicinal plants and its products, local people and

communities of the area, including growers and cultivators of biodiversity and to

vaids, hakims and registered AYUSH practitioners only who have been practicing

indigenous medicines, including Indian systems of medicine as profession for

sustenance and livelihood.

(2) In the case of cultivated medicinal plants, the exemption under sub-section

(1) shall be available only if a certificate of origin is obtained from the Biodiversity

Management Committee in such manner as may be prescribed.

(3) The Biodiversity Management Committee shall, on the basis of entries made

in such books, maintained in such manner, issue the certificate of origin under sub-

section (2) in such manner as may be prescribed.".

10. In section 8 of the principal Act,—

(a) for sub-section (3), the following sub-section shall be substituted, namely:—

"(3) The Head office of the National Biodiversity Authority shall be at

Chennai and the Central Government may, by notification in the Official Gazette,

establish regional offices in other places in India.";

(b) in sub-section (4),—

(i) for clauses (a), (b) and (c), the following clauses shall be substituted,

namely:—

Substitution of

new section for

section 7.

Prior

intimation to

State

Biodiversity

Board for

accessing

biological

resource for

certain

purposes.

Amendment

of section 8.

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

"(a) a Chairperson, who shall be an eminent person having adequate

knowledge, expertise and experience in the conservation and sustainable

use of biological diversity and in matters relating to fair and equitable

sharing of benefits, to be appointed by the Central Government;

(b) sixteen ex officio members to be appointed by the Central

Government, representing the Ministries dealing with—

(i) Agricultural Research and Education;

(ii) Agriculture and Farmers Welfare;

(iii) Ayurveda, Unani, Siddha, Sowa Rigpa, Yoga and

Naturopathy and Homoeopathy;

(iv) Biotechnology;

(v) Environment and Climate Change;

(vi) Forests and Wildlife;

(vii) Indian Council of Forestry Research and Education;

(viii) Earth Sciences;

(ix) Pachayati Raj;

(x) Science and Technology;

(xi) Scientific and Industrial Research;

(xii) Tribal Affairs;

basis;";

(ii) in clause (d),—

(A) for the word "specialists", the words "experts including legal

experts" shall be substituted;

(B) for the word "equitable", the words "fair and equitable" shall be

substituted;

(iii) after clause (d), the following clause shall be inserted, namely:—

"(e) a Member-Secretary, who shall have experience in

matters relating to biodiversity conservation, to be appointed by the

Central Government.".

11. In section 9 of the principal Act,—

(a) in the marginal heading, for the words "Chairperson and members", the

words "Chairperson, members and Member-Secretary" shall be substituted;

(b) after the words "National Biodiversity Authority", the words "and of

Member-Secretary" shall be inserted.

12. After section 10 of the principal Act, the following section shall be inserted,

namely:—

"10A. (1) The Member-Secretary shall be the chief coordinating officer and the

convener of the National Biodiversity Authority and shall assist that Authority in the

discharge of its functions under this Act.

(2) The Member-Secretary shall perform such other functions as may be

prescribed.".

Amendment

of section 9.

Insertion of

new section

10A.

Member-

Secretary.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

13. In section 13 of the principal Act, for sub-section (2), the following sub-section

shall be substituted, namely:—

"(2) The National Biodiversity Authority may also constitute such number of

committees as it deems fit for the efficient discharge of its duties and performance of its

functions under this Act.".

14. In section 15 of the principal Act,—

(i) after the words "signature of the Chairperson", the words "or

Member-Secretary" shall be inserted;

(ii) for the words "signature of an officer", the words "signature of

Member-Secretary or an officer" shall be substituted.

15. In section 16 of the principal Act, after the words "delegate to any member", the

words "or Member-Secretary" shall be inserted.

16. In section 18 of the principal Act,—

(a) for sub-sections (1) and (2), the following sub-sections shall be substituted,

namely:—

"(1) The National Biodiversity Authority shall, with the approval of the

Central Government, make regulations to provide for access to biological

resources and traditional knowledge associated thereto, and for determination

of fair and equitable sharing of benefits.

(2) It shall be the duty of the National Biodiversity Authority to regulate

any activity referred to in sections 3, 4 and 6 by granting or rejecting approvals.";

(b) in sub-section (3),—

(i) in clause (a), for the word "equitable", the words "fair and equitable"

shall be substituted;

(ii) in clause (b), for the words "heritage sites", the words "biodiversity

heritage sites" shall be substituted;

(iii) after clause (b), the following clause shall be inserted, namely:—

"(ba) advise the State Biodiversity Boards on any matter relating to

the implementation of the Act;";

''(4) The National Biodiversity Authority may, on behalf of the Central

Government, take any measures necessary to oppose the grant of intellectual

property rights in any country outside India on any biological resource which is

found in or brought from India, including those deposited in repositories outside

India, or traditional knowledge associated thereto accessed.".

17. In section 19 of the principal Act,—

(a) for sub-section (2), the following sub-sections shall be substituted, namely:—

"(2) Any person referred to in sub-section (2) of section 3 who intends to

apply for a patent or any other form of intellectual property rights, whether in

India or outside India, referred to in sub-section (1) of section 6, may make an

application to the National Biodiversity Authority in such form, on payment of

such fee, and in such manner, as may be prescribed.

(2A) Any person referred to in sub-section (1A) of section 6 shall register

with the National Biodiversity Authority at the time of making application under

sub-section (2), and persons referred to in sub-section (1B) of section 6 shall

obtain prior approval from the National Biodiversity Authority at the time of

commercialisation.";

Amendment

of section 13.

Amendment

of section 15.

Amendment

of section 16.

Amendment

of section 18.

Amendment

of section 19.

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(b) after sub-section (3), the following sub-section shall be inserted, namely:—

"(3A) The National Biodiversity Authority shall, while granting approval

under this section, determine the benefit sharing in such manner as may be

specified by regulations made in this behalf:

Provided that if the National Biodiversity Authority is of the opinion that

such an activity is detrimental or contrary to the objectives of conservation and

sustainable use of biodiversity or fair and equitable sharing of benefits arising

out of such activity, it may, by order, for reasons to be recorded in writing,

prohibit or restrict any such activity:

Provided further that no such order for rejection shall be made without

giving an opportunity of being heard to the person concerned.";

"(4) The National Biodiversity Authority shall place in public domain

details of every approval granted or rejected under this section.".

18. In section 20 of the principal Act,—

(i) in the marginal heading, for the words "biological resource or knowledge",

the words "results of research" shall be substituted;

(ii) for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) Any person or entity who intends to transfer the results of any research

on biological resources, which are found in or brought from India, including

those deposited in repositories outside India or traditional knowledge associated

thereto, to persons referred to under sub-section (2) of section 3 for monetary

consideration or otherwise, he shall make an application to the National

Biodiversity Authority in such form, and on payment of such fee, as may be

prescribed.";

(iii) in sub-section (2), for the words "any biological resource or knowledge

associated thereto", the words "the results of research" shall be substituted;

(iv) for sub-sections (3) and (4), the following sub-sections shall be substituted,

namely:—

"(3) On receipt of an application under sub-section (2), the National

Biodiversity Authority may, after making such enquiries, as it deems fit, by order,

grant approval, subject to such terms and conditions, as it may deem fit, including

benefit sharing or otherwise, as per the guidelines or for reasons to be recorded

in writing, or reject the application:

Provided that no such order for rejection shall be made without giving an

opportunity of being heard to the person concerned.

(4) The National Biodiversity Authority shall place in public domain the

details of every approval granted or rejected under this section.".

19. In section 21 of the principal Act,—

(a) in the marginal heading, for the word "equitable", the words "fair and equitable"

shall be substituted;

(b) for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) The National Biodiversity Authority shall, while determining benefit

sharing for the approval granted under this Act, ensure that the terms and

conditions subject to which the approval is granted secures fair and equitable

sharing of benefits arising out of the use of accessed biological resources, their

derivatives, innovations and practices associated with their use and applications

Amendment

of section 20.

Amendment

of section 21.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

and knowledge relating thereto in accordance with mutually agreed terms and

conditions between the person applying for such approval, and the Biodiversity

Management Commitee represented by the National Biodiversity Authority.".

namely:—

"Provided that where biological resource or associated knowledge was a

result of access from an individual or group of individuals or organisations, the

National Biodiversity Authority may direct that the amount shall be paid directly

to such benefit claimer or organisation in accordance with the terms of any

agreement and in such manner as it deems fit.".

20. In section 22 of the principal Act,—

(i) in sub-section (2), in the proviso, after the words " group of persons", the

words "or body" shall be inserted;

(ii) in sub-section (4), for clauses (a), (b) and (c), the following clauses shall be

substituted, namely:—

"(a) a Chairperson, who shall be an eminent person having adequate

knowledge, expertise and experience in the conservation and sustainable use of

biological diversity and in matters relating to fair and equitable sharing of benefits,

to be appointed by the State Government;

(b) not more than seven ex officio members to be appointed by the State

Government to represent the concerned departments of the State Government,

including departments dealing Panchayati Raj and tribal affiairs;

experts, including legal experts, scientists having special knowledge, expertise

and work experience in matters relating to conservation of biological diversity,

sustainable use of biological resources and fair and equitable sharing of benefits

arising out of the use of biological resources.".

21. In section 23 of the principal Act, for clauses (a) and (b), the following clauses shall

be substituted, namely:—

"(a) advise the State Government on matters relating to the conservation of

biodiversity, sustainble use of its components and fair and equitable sharing of benefits

arising out of the utilisation of biological resources or traditional knowledge associated

thereto, in conformity with the regulations or guidelines if any, issued by the Central

Government or the National Biodiversity Authority;

(b) regulate any activity referred to in section 7 by granting or rejecting approvals;

(ba) determine the fair and equitable sharing of benefits as provided under the

regulations made in this behalf by the National Biodiversity Authority while granting

approvals;".

22. In section 24 of the princiapal Act,—

(a) for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) Any person other than the person referred to in sub-section (2) of

section 3, intending to undertake any activity covered under section 7, shall

give prior intimation to the State Biodiversity Board, in such form as may be

prescribed by the State Government.";

(b) for sub-sections (2) and (3), the following sub-sections shall be substituted,

namely:—

"(2) If the State Biodiversity Board is of the opinion that such activity is

detrimental or contrary to the objectives of conservation and sustainable use of

Amendment

of section 22.

Amendment

of section 23.

Amendment

of section 24.

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

biodiversity of fair and equitable sharing of benefits arising out of such activity,

it may by order, restrict or reject such activity:

Provided that no such order or rejection shall be made without giving an

opportunity of being heard to the person concerned.

(3) The State Biodiversity Board shall place in public domain the details of every

approval granted or rejected under this section.".

23. In section 27 of the principal Act,—

(i) in sub-section (1), for clause (b), the following clause shall be substituted,

namely:—

"(b) all sums including charges and benefit sharing amount received by

the National Biodiversity Authority;";

(ii) in sub-section (2),—

(A) in the opening portion, for the word "applied", the word "utilised"

shall be substituted;

(B) for clauses (b) and (c), the following clauses shall be substituted,

namely:—

"(b) conservation, promotion and sustainable use of biological

resources;

resources or traditional knowledge associated thereto have been accessed

in consultation with the Biodiversity Management Committee:

Provided that when it is not possible to identify the area from where

the biological resources or traditional knowledge associated thereto have

been accessed, the fund shall be utilised for socio-economic development

of the area where such biological resources occur;

(d) activities to meet the purposes of the Act.".

24. In section 32 of the principal Act,—

(i) in sub-section (1), for clause (c), the following clause shall be substituted,

namely:—

"(c) all sums including charges and benefit sharing amount received by

the State Biodiversity Board and from such other sources as may be decided by

the State Government;";

(ii) in sub-section (2),—

(A) in the opening portion, for the word "applied", the word "utilised"

shall be substituted;

(B) after clause (a), the following clause shall be inserted, namely:—

"(aa) channelling benefits to the benefit claimers;";

"(c) conservation, promotion and sustainable use of biological

resources;";

(D) for clause (d), the following clause shall be substituted, namely:—

"(d) socio-economic development of areas from where such

biological resources or traditional knowledge associated thereto have been

accessed in consultation with the Biodiversity Management Committee or

local body concerned:

Amendment

of section 27.

Amendment

of section 32.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that when it is not possible to identify the area from where

the biological resources or associated knowledge have been accessed,

the fund shall be utilised for socio-economic development of the area

where such biological resources occur;";

(E) for clause (e), the following clauses shall be substituted, namely:—

"(e) making grants or loans to the Biodiversity Management

Committees;

(f) the activities to meet the purposes of the Act.".

25. In section 36 of the principal Act,—

(i) for the marginal heading, the following shall be substituted, namely:—

"Central Government to develop national strategies and plans for

conservation, promotion and sustainable use of biological diversity.";

(ii) in sub-section (1),—

(a) after the words "The Central Government shall", the words "in

consultation with the State Government and Union territories", shall be inserted;

(b) for the words "conservation of biological resources, incentives", the

words "conservation of biological resources, including cultivars, folk varieties

and landraces, incentives" shall be substituted;

(iii) in sub-section (3), for the words "sectoral or cross-sectoral plans,

programmes and policies", the words "sectoral policies or cross-sectoral plans and

programmes" shall be substituted;

(iv) after sub-section (5) and before the Explanation, the following sub-section

shall be inserted, namely:—

"(6) The Central Government shall involve the National Biodiversity

Authority or State Biodiversity Boards to undertake measures for conservation

and sustainable use of biological diversity or traditional knowledge associated

thereto.".

26. After section 36 of the principal Act, the following sections shall be inserted,

namely:—

"36A. The Central Government may authorise National Biodiversity Authority

or any other organisation to take any measure necessary to monitor and regulate

within the territory of India, the access and utilisation of biological resources obtained

from a foreign country in order to meet the international obligations to which India is

a signatory.

"36B. (1) The State Government shall develop strategies, plans, programmes for

the conservation and promotion and sustainable use of biological diversity, including

measures for indentification and monitoring of areas rich in biological resources,

promotion of in situ, and ex situ, conservation of biological resources, including

cultivars, folk varieties and landraces, incentives for research, training and public

education to increase awareness with respect to biodiversity, in conformity with the

national strategies, plans and programmes.

(2) The State Government shall, as far as practicable, wherever it deems appropriate,

integrate the conservation, promotion and sustainable use of biological diversity into relevant

sectoral policies or cross-sectoral plans and programmes.".

Amendment

of section 36.

Insertion of

new sections

36A and 36B.

Measures to

be taken by

National

Biodiversity

Authority.

State

Government

to develop

strategies and

plans for

conservation

and

sustainable use

of biological

diversity.

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

27. In section 37 of the principal Act,—

(a) for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) Without prejudice to any other law for the time being in force, based

on the recommendations of the State Biodiversity Board, the State Government

may, from time to time, notify in the Official Gazette, areas of biodiversity importance

as biodiversity heritage sites under this Act:

Provided that the State Biodiversity Board shall consult the local body

and the Biodiversity Management Committee concerned before making such

recommendations.";

(b) in sub-section (2), for the words "heritage sites", the words "biodiversity

heritage sites" shall be substituted.

28. In section 38 of the principal Act, the following provisos shall be inserted, namely:—

"Provided that the Central Government may delegate such power to the

State Government:

Provided further that where such power is delegated to the State Government, it

shall consult the National Biodiversity Authority before issuing any such notification.".

29. For section 40 of the principal Act, the following section shall be substituted,

namely:—

"40. Notwithstanding anything contained in this Act, the Central Government

may, in consultation with the National Biodiversity Authority, by notification in the

Official Gazette, declare that all or any of the provisions of this Act shall not apply to

biological resources when normally traded as commodities or to the items derived from

them, including agricultural wastes, as notified and cultivated medicinal plants and

their products for entities covered under section 7, registered as per the regulations

made or as prescribed:

Provided that no exemption shall be made for the activities referred to in

sub-sections (1) and (2) of section 6.".

30. In section 41 of the principal Act,—

(a) for sub-section (1), the followings sub-sections shall be substituted, namely:—

"(1) Every local body at the Gram Panchayat level in the rural areas and at

the Nagar Panchayat or Municipal Committee at Municipal Corporation level in

the urban areas shall constitute a Biodiversity Management Committee (by

whatever name called) within its area for the purpose of promoting conservation,

sustainable use and documentation of biological diversity including preservation

of habitats, conservation of landraces, folk varieties, farmers' varieties, and

cultivars, domesticated stocks and breeds of animals, living things in water

bodies and microorganisms and chronicling of knowledge relating to biological

diversity:

Provided that the State Government may constitute Biodiversity

Management Committees at the intermediate or district Panchayat level for

achieving the objectives of the Act.

(1A) The functions of Biodiversity Management Committee so constituted

shall include conservation, sustainable use and documentation of biological

diversity, including conservation of habitats, landraces, folk varieties, cultivars,

domesticated breeds of animals, and microorganisms, and chronicling of

traditional knowledge associated thereto relating to biological diversity.

Amendment

of section 37.

Amendment

of section 38.

Substitution

of new

section for

section 40.

Provisions of

this Act not

to apply in

certain cases.

Amendment

of section 41.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(1B) The composition of the Biodiversity Management Committee shall

be such as may be prescribed by the State Government:

Provided that the number of members of the said Committee shall not be

less than seven and not exceeding eleven.";

(b) in sub-section (2), for the words " and knowledge associated with such

resources", the words "or traditional knowledge associated thereto" shall be

substituted;

‘Explanation.—For the purposes of this section—

(a) "cultivar" means a veriety of plant that has originated and

persisted under cultivation or was specifically bred for the purpose of

cultivation;

(b) "folk variety" means a cultivated variety of plant that was

developed, grown and exchanged informally among farmers;

farmers and their successors;

(d) "farmers' variety" means a veriety which—

(i) has been traditionally cultivated and evolved by the farmers

in their field; or

(ii) is a wild relative or landrace of a veriety about which the

farmers possess the common knowledge.’.

31. In section 43 of the principal Act, in sub-section (1), for clause (e), the following

clause shall be substituted, namely:—

"(e) benefit sharing amount and all other sums received by the Local Biodiversity

Fund from such other sources as may be decided by the State Government.".

32. For section 44 of the principal Act, the following section shall be substiututed,

namely:—

"44. (1) The Local Biodiversity Fund shall be utilised in accordance with the

regulations and the guidelines made in this behalf, for—

(a) the conservation and promotion of biodiversity including restoration

of areas falling within the jurisdiction of concerned local body;

(b) the socio-economic development of the community without

compromising the conservation concerns; and

Committee.

(2) The Fund shall be utilised in such manner as may be prescribed by the State

Government.".

33. For section 45 of the principal Act, the following section shall be substituted,

namely:—

"45. The custodian of the Local Biodiversity Fund shall prepare, in such form

and during each financial year at such time as may be prescribed by the State

Government, its annual statement giving a full account of its activities during the

previous financial year, and submit the same to the local body concerned with a copy

to the State Biodiversity Board.".

Amendment

of section 43.

Substitution

of new

section for

section 44.

Application

of Local

Biodiversity

Fund.

Substitution

of new

section for

section 45.

Annual

statement of

Biodiversity

Management

Committees.

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

34. For section 46 of the prinicpal Act, the following section shall be substituted,

namely:—

"46. (1) The Biodiversity Management Committee shall maintain the accounts

which shall be audited in such manner as may be prescribed by the State Government.

(2) The Biodiversity Management Committee shall furnish to the local body

concerned and to the State Biodiversity Board, before such date as may be prescribed

by the State Government, its audited copy of accounts together with auditor's report

thereon.".

35. In section 50 of the principal Act, in the marginal heading, the words "between the

State Biodiversity Board" shall be omitted.

36. In section 52 of the princiapl Act, in sub-section (1), for the words "benefit sharing

or order", the words "fair and equitable sharing of benefits or order or direction" shall be

substituted.

37. In section 53 of the principal Act,—

(i) for the words "benefit sharing", the words "fair and equitable sharing of

benefits" shall be substituted;

(ii) after the words "order made by the High Court", the words "or the National

Green Tribunal" shall be inserted;

(iii) after the words "Registrar of the High Court", the words "or the Registrar of

the National Green Tribunal" shall be inserted;

(iv) in the Explanation, after the words "group of persons", wherever they

occur, the words "or body" shall be substituted.

38. For section 55 of the principal Act, the following sections shall be substituted,

namely:—

"55. If any person or entity covered under sub-section (2) of section 3 or

section 7 contravenes or attempts to contravene or abets the contravention of the

provisions of section 3 or section 4 or section 6 or section 7, such person shall be liable

to pay penalty which shall not be less than one lakh rupees, but which may extend to

fifty lakh rupees, but where the damage caused exceeds the amount of penalty, such

penalty shall be commensurate with the damage caused, and in case, the failure or

contravention continues, an additional penalty may be imposed, which shall not exceed

one crore rupees and such penalty shall be decided by the adjudicating officer appointed

under section 55A.

55A. (1) For the purposes of determining the penalities under section 55, the

Central Government may appoint an officer not below the rank of Joint Secretary to the

Government of India or a Secretary to the State Government to be the adjudicating

officer, to hold inquiry in the prescribed manner and to impose the penalty so

determined:

Provided that the Central Government may appoint as many adjudicating officers

as may be required.

(2) While holding an inquiry, the adjudicating officer shall have power to summon

and enforce the attendance of any person acquainted with the facts and circumstances

of the case to give evidence or to produce any document, which in the opinion of the

adjudicating officer, may be useful for, or relevant to, the subject-matter of the inquiry

Substitution

of new

section for

section 46.

Audit of

accounts of

Biodiversity

Management

Committees.

Amendment

of section 50.

Amendment

of section 52.

Amendment

of section 53.

Substitution

of new

sections 55,

55A and 55B

for section

55.

Penalties.

Adjudication

of penalties.

No. 11-60] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

and if, on such inquiry, he is satisfied that the person concerned has failed to comply

with the provisions of section 3 or section 4 or section 6 or section 7, he may impose

such penalty as he thinks fit in accordance the provisions of section 55:

Provided that no such penalty shall be imposed without giving the person

concerned an opportunity of being heard in the matter.

(3) Any person aggrieved by the order made by the adjudicating officer under

sub-section (2) may prefer an appeal to the National Green Tribunal established under

section 3 of the National Green Tribunal Act, 2010.

(4) Every appeal under sub-section (3) shall be filed within sixty days from the

date on which the copy of the order made by the adjudicating officer is received by the

aggrieved person.

(5) The National Green Tribunal may, after giving the parties to the appeal an

opportunity of being heard, pass such order as it thinks fit, confirming, modifying or

setting aside the order appealed against.

55B. Any authority or officer empowered by the Central Government may, for the

purposes of carrying out inspection, survey or any such activity, have all or any of the

following powers, namely:—

(a) the power to enter upon any land, vehicle, or premises and to inspect,

investigate, survey and collect information and make a map of the same and

seize the materials and records;

(b) the powers of a civil court to compel the attendance of anyone, including

witnesses and production of documents and materials objects;

(d) the power to hold an inquiry and in the course of such inquiry, receive

and record evidence;

(e) such other power as may be prescribed.".

39. Section 58 of the principal Act shall be omitted.

40. After section 59 of the principal Act, the following section shall be inserted,

namely:—

"59A. The provision of this Act shall not apply to any person who has been

given any approval or granted any right under any law relating to protection of plant

varieties enacted by Parliament to the extent that such approvals or rights given under

that Act does not require similar approval under this Act.".

41. In section 61 of the principal Act,—

(a) in the opening portion, for the word "complaint", the words "written

complaint" shall be substituted;

(b) in clause (b), for the words "any benefit claimer", the words "any person or

a benefit claimer" shall be substituted.

42. In section 62 of the principal Act, in sub-section (2),—

(i) for clause (a), the following clauses shall be substituted, namely:—

"(a) the manner of obtaining the certificate of origin under sub-section (2)

of section 7;

(aa) the books on the basis of which the certificate of origin to be issued,

the manner of maintaining such books and the manner of issuing such certificate

under sub-section (3) of section 7;

19 of 2010.

Power to

enter, inspect,

survey, etc.

Omission of

section 58.

Insertion of

new section

59A.

Act not to

apply to

certain

persons.

Amendment

of section 61.

Amendment

of section 62.

14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-60

THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT)

ACT, 2023

NO. 11 OF 2023

[3rd August, 2023.]

An Act further to amend the Multi-State Co-operative Societies Act, 2002.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:––

1. (1) This Act may be called the Multi-State Co-operative Societies (Amendment)

Act, 2023.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint; and different dates may be appointed for different provisions

of this Act and any reference in any such provision to the commencement of this Act shall

be construed as a reference to the coming into force of that provision.

2. In section 3 of the Multi-State Co-operative Societies Act, 2002 (hereinafter referred

to as the principal Act),––

(i) after clause (a), the following clause shall be inserted, namely:—

‘(aa) “Authority” means the Co-operative Election Authority established

under sub-section (1) of section 45;’;

Short title and

commencement.

39 of 2002.

Amendment of

section 3.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 3rd August, 2023/Sravana 12, 1945 (Saka)

The following Act of Parliament received the assent of the President on the

3rd August, 2023 and is hereby published for general information:—

———————————————————————————————

Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-61

———————————————————————————————

PART IV

Reprints from the Government of India Gazette.

______________________________________________________________

_____

EXTRAORDINARY

REGD NO. JK–33

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) in clause (d), for the words, brackets and figures “under sub-section (1) of

section 4”, the words, brackets, letters and figures “as per clause (f) of article 243ZH

of the Constitution read with sub-section (1) of section 4” shall be substituted;

(iii) after clause (f), the following clause shall be inserted, namely:—

‘(fa) “Co-operative Ombudsman” means the Ombudsman appointed by

the Central Government under section 85A;’;

(iv) clause (i), shall be omitted;

(v) after clause (k), the following clause shall be inserted, namely:—

‘(ka) “financial year”, in relation to any multi-State co-operative society

or class of such societies, means the year ending on the 31st day of March of

the year and where the accounts of such society or class of such societies are,

with the previous sanction of the Central Registrar, balanced on any other day,

the year ending on such day;’;

(vi) in clause (s), after the words “Official Gazette”, the words “and the expression

‘notified’ with its cognate meanings and grammatical variations shall be construed

accordingly” shall be inserted.

3. In section 7 of the principal Act, for sub-sections (2) and (3), the following

sub-sections shall be substituted, namely:—

“(2) Without prejudice to the provisions of sub-section (1), the Central Registrar

may register a multi-State co-operative society if the aggregate value of the paid-up

capital and provision of reserves along with liquidity, exposure and other prudential

norms specified in bye-laws of the proposed multi-State co-operative society in the

business of thrift and credit are in accordance with such guidelines as may be

prescribed:

Provided that the multi-State co-operative societies registered before the

commencement of the Multi-State Co-operative Societies (Amendment) Act, 2023

shall meet such norms within a period of five years from the date of commencement of

the said Act:

Provided further that if the liquidity, exposure, prudential and other parameters

of the multi-State credit society do not meet such norms within the period mentioned

above, the Central Registrar shall have powers to issue such directions as it deems

appropriate to such society to take relevant action:

Provided also that in the case of multi-State co-operative bank, the aggregate

value of the paid-up capital and provision of reserves along with liquidity norms

provided in the bye-laws shall be such as may be laid down by the Reserve Bank from

time to time.

(3) The application for registration shall be disposed of by the Central Registrar

within a period of three months from the date of receipt of such application by him:

Provided that the Central Registrar may, for rectification of mistakes, if any, in

the application, extend the period of three months with such further period, for reasons

to be recorded in writing, not exceeding two months on the request of the applicant.

(4) Where the Central Registrar refuses to register a multi-State co-operative

society, he shall communicate the order of such refusal stating therein the reasons for

such refusal, to the applicant within the period specified in sub-section (3):

Provided that no order of refusal shall be made, unless the applicant has been

given an opportunity of being heard:

Provided further that if the application for registration is not disposed of within

the period specified in sub-section (3) or the Central Registrar fails to communicate

the order of refusal within the said period, the application shall be deemed to have

been accepted for registration and the Central Registrar shall issue the registration

certificate in accordance with the provisions of this Act and the rules made thereunder.”.

Amendment

of section 7.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

4. In section 10 of the principal Act, in sub-section (2), in clause (a), for the word

“address”, the words and brackets “address, including e-mail address” shall be substituted.

5. In section 14 of the principal Act,—

(i) for the marginal heading “Change of address”, the marginal heading

“Address” shall be substituted;

(ii) for the word “address”, the words “address, including e-mail address,”

shall be substituted.

6. In section 17 of the principal Act, after sub-section (9), the following sub-section

shall be inserted, namely:––

“(10) Any co-operative society may, by a resolution passed by majority of not

less than two-thirds of the members present and voting at a general meeting of such

society, decide to merge into an existing multi-State co-operative society:

Provided that such resolution shall be subject to the provisions of the respective

State Co-operative Societies Act for the time being in force under which such

co-operative society is registered.”.

7. In section 19 of the principal Act, in the Explanation, in clause (a),—

(i) in sub-clause (ii), the word “or” occurring at the end shall be omitted;

(ii) sub-clause (iii) shall be omitted.

8. In section 22 of the principal Act, in sub-section (5), for clause (c), the following

clause shall be substituted, namely:––

“(c) the co-operative society shall be deemed to have been de-registered under

the law relating to such co-operative society for the time being in force in that State,

from the date of the certificate as issued by the Central Registrar and forwarded to

such co-operative society, along with a copy of the registered amendment under

sub-section (3).”.

9. In section 26 of the principal Act,—

(i) in the proviso, the words “be entitled to subscribe the shares of such society

or” shall be omitted;

(ii) after the proviso, the following provisos shall be inserted, namely:—

“Provided further that nominal or associate member can be issued

non-voting shares which may not confer any interest in the management of the

multi-State co-operative society including right to vote, to be elected as a

director of the board or participate in the general body meetings:

Provided also that in case of multi-State co-operative bank, such shares

shall be issued in accordance with the instructions issued by the Reserve Bank

from time to time.”.

10. In section 28 of the principal Act, for the words “to the society in respect of

membership,”, the words “of all dues to the multi-State co-operative society including the

payment in respect of membership or has availed such minimum level of product or services

as specified in the bye-laws,” shall be substituted.

11. In section 29 of the principal Act, for clause (b), the following clause shall be

substituted, namely:—

“(b) he fails to use the minimum level of the products or services as specified in

the bye-laws for two consecutive years; or”.

12. In section 30 of the principal Act, in sub-section (2), for the words “one year”, the

words “three years” shall be substituted.

Amendment of

section 14.

Amendment of

section 17.

Amendment of

section 19.

Amendment of

section 22.

Amendment of

section 26.

Amendment of

section 28.

Amendment of

section 29.

Amendment of

section 30.

Amendment

of section 10.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

13. For section 35 of the principal Act, the following section shall be substituted,

namely:––

“35. (1) The shares of the authorities referred to in clauses (c) and (d) of

sub-section (1) of section 25, held in multi-State co-operative societies,––

(a) shall not be redeemed without the prior approval of such

authorities; and

(b) may be redeemed in such manner as may be agreed upon between the

multi-State co-operative society and such authorities.

(2) The shares held in a multi-State co-operative society by any of the authorities

referred to in clauses (e) to (g) of sub-section (1) of section 25, shall be redeemed in

accordance with the bye-laws of such multi-State co-operative society and in case,

where the bye-laws do not contain any provision, in such manner as may be agreed

upon between the multi-State co-operative society and such authorities.

(3) The redemption of shares referred to in sub-sections (1) and (2), shall be on

the face value of shares.”.

14. In section 39 of the principal Act, in sub-section (1), after clause (o), the following

clause shall be inserted, namely:—

“(p) appointment of auditor.”.

15. In section 41 of the principal Act, for sub-section (3), the following sub-sections

shall be substituted, namely:––

‘(3) The board shall consist of such number of directors not exceeding

twenty-one, as may be specified by the bye-laws, out of which one member shall be

Scheduled Caste or Scheduled Tribe and two shall be women in the board of

multi-State co-operative society consisting of individuals and having members from

such class or category of persons:

Provided that the board may co-opt as members of the board having experience

in the field of banking, management, co-operative management and finance or

specialisation in any other field relating to the objects and activities undertaken by

such multi-State co-operative society:

Provided further that the number of such co-opted members shall not exceed

two in addition to twenty-one directors specified in this sub-section.

(4) The co-opted directors referred to in sub-section (3) shall not have the right

to vote in any election of the office bearers or be eligible to be elected as office

bearers of the board.

(5) The functional directors in a multi-State co-operative society shall also be

the members of the board and such directors shall be excluded for the purpose of

counting the total number of directors specified in sub-section (3).

(6) No director of a multi-State co-operative society shall, as a director, be

present in the discussion of, or vote on, any contract or arrangement entered into, or

to be entered into, by or on behalf of such society, if he or his relative is directly or

indirectly concerned or interested in such contract or arrangement and no relative of

any of the sitting directors of the multi-State co-operative society shall be recruited

as employee including the Chief Executive of that society.

Explanation.––For the purposes of this sub-section, the term, “relative” with

reference to an individual, includes—

(a) spouse;

(b) father (including step father);

Substitution of

new section for

section 35.

Redemption of

shares.

Amendment of

section 39.

Amendment of

section 41.

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(d) son (including step son);

(e) son’s wife;

(f) daughter (including step daughter);

(g) daughter’s husband;

(h) father’s father;

(i) father’s mother;

(j) mother’s father;

(k) mother’s mother;

(l) son’s son;

(m) son’s son’s wife;

(n) son’s daughter;

(o) son’s daughter’s husband;

(p) daughter’s son;

(q) daughter’s son’s wife;

(r) daughter’s daughter;

(s) daughter’s daughter’s husband;

(t) brother (including step brother);

(u) brother’s wife;

(v) sister (including step sister);

(w) sister’s husband; and

(x) Hindu undivided family.

(7) Any director of the board who violates the provision of sub-section (6),

shall be disqualified for being a member of the board and deemed to have vacated his

office from the date of such meeting of the board as is referred to in the said

sub-section and such proceedings shall be deemed to be void.’.

16. In section 43 of the principal Act,––

(i) in sub-section (1),––

(a) in clause (a), after the words “to be insolvent”, the words “or has

been a director of an insolvent company” shall be inserted;

(b) in clause (h), after the words “under this Act”, the words “or under

any other Act specified in the Third Schedule” shall be inserted;

“(o) has been disqualified under sub-section (7) of section 41.”;

(ii) after sub-section (1), the following sub-section shall be inserted, namely:—

“(1A) A member who has been a director of the board of any multi-State

co-operative society or co-operative bank, where such board has been

superseded, shall not be eligible to be elected as director of the board of another

multi-State co-operative society or co-operative bank for a period of five years,

from the date of such supersession:

Provided that no member shall be declared ineligible under this

sub-section unless an opportunity of being heard has been given to such

member by the Central Registrar and declaration for ineligibility shall be made

only after ascertaining that the member concerned has been responsible by

acts of omission or commission leading to such supersession.”;

Amendment

of section 43.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

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[PART II—

(iii) in sub-section (2),––

(a) for clause (a), the following clause shall be substituted, namely:—

“(a) to provide information, documents, personnel, funds or

expenses or any other assistance as required by the Co-operative Election

Authority for conducting elections under this Act in such manner as may

be prescribed; or”;

(b) in clause (c), for the words “general meeting” occurring at the end, the

words “general meeting; or” shall be substituted;

“(d) to make contribution to the co-operative education fund referred

to in clause (b) of sub-section (1) of section 63 or the Co-operative

Rehabilitation, Reconstruction and Development Fund established under

section 63A; or

(e) to file annual return specified in section 120 within the time

specified therein; or

(f) to get the audit of the society conducted within six months of the

close of the financial year to which such account relate:

Provided that before taking any action under this sub-section, he

shall be given an opportunity of being heard by the Central Registrar.”.

17. For section 45 of the principal Act, the following sections shall be substituted,

namely:––

‘45. (1) The Central Government shall, by notification, establish an Authority

to be known as the Co-operative Election Authority which shall consist of a

Chairperson, a Vice-Chairperson and Members not exceeding three to be appointed

by the Central Government on the recommendation of the Selection Committee

consisting of such persons as may be prescribed.

(2) The head office of the Authority shall be at such place as may be notified by

the Central Government.

(3) A person shall not be qualified for appointment as a,––

(i) Chairperson of the Authority unless he held the post of Additional

Secretary to the Government of India or equivalent rank;

(ii) Vice-Chairperson of the Authority unless he held the post of Joint

Secretary to the Government of India or equivalent rank; and

(iii) Member unless he fulfils such qualification and experience as may be

prescribed.

(4) The Chairperson, Vice-Chairperson or Member of the Authority shall hold

office for a period of three years from the date on which they enter upon their office

or until they attain the age of sixty-five years, whichever is earlier and they shall be

eligible for re-appointment:

Provided that in case of appointment of a Government servant as a Chairperson,

Vice-Chairperson or a Member, he shall be treated as an ex officio Member and he

shall continue so long as he holds the office by virtue of which he is a Chairperson,

Vice-Chairperson or Member.

(5) The salaries and allowances payable to, and the other terms and conditions

of service of the Chairperson, Vice-Chairperson and Members of the Authority, other

than the ex officio Member, shall be such as may be prescribed.

Substitution of

new section

for section 45.

Establishment

of Co-

operative

Election

Authority.

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

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45A. The Chairperson of the Authority shall have powers of general

superintendence and directions in the conduct of the affairs of the Authority and he

shall, in addition to presiding over the meetings of the Authority, exercise and

discharge such other powers and functions as may be prescribed.

45B. (1) The Central Government may, by order, remove from office the

Chairperson, Vice-Chairperson or Member of the Authority, other than ex officio

Member, if the Chairperson, Vice-Chairperson or Member of the Authority, as the case

may be,—

(a) has been adjudged as an insolvent;

(b) has been convicted of an offence which, in the opinion of the Central

Government involves moral turpitude;

Vice-Chairperson or Member of the Authority;

(d) has acquired such financial or other interests, as is likely to affect

prejudicially his function as a Chairperson, Vice-Chairperson or Member of the

Authority;

(e) has so abused his position, as to render his continuance in office

prejudicial to the public interest; or

(f) has engaged at any time during his term of office in any other

employment.

(2) The Chairperson, Vice-Chairperson or Member of the Authority shall not be

removed from his office except by an order of the Central Government on the ground

of his proved misbehaviour or incapacity after the Central Government has, on an

inquiry, held in accordance with the procedure prescribed in this behalf by it, come to

the conclusion that the Chairperson, Vice-Chairperson or Member of the Authority

ought on any such ground to be removed.

(3) The Central Government may suspend the Chairperson, Vice-Chairperson

or Member of the Authority in respect of whom an inquiry under sub-section (2) is

being initiated or pending until the Central Government has passed an order on

receipt of the report of the inquiry.

45C. (1) Before appointing any person as Chairperson, Vice-Chairperson or

Member, the Central Government shall satisfy itself that the person does not have

any such financial or other interest as is likely to affect prejudicially his functions as

such Chairperson, Vice-Chairperson or Member.

(2) The Chairperson, Vice-Chairperson or Members shall immediately after

entering office and every year thereafter, make a declaration as to the extent of their

interest, whether direct or indirect and whether financial or otherwise, in any

co-operative society.

(3) The declaration so made under sub-section (2) shall be placed in the public

domain by the Authority.

45D. The Chairperson, Vice-Chairperson or Members, other than ex officio

Members, may, by notice in writing of not less than thirty days under their hand

addressed to the Central Government, resign their office and on such resignation

being accepted by that Government, shall be deemed to have vacated their

office:

Provided that the Chairperson, Vice-Chairperson or Member shall, unless he is

permitted by the Central Government to relinquish his office sooner, continue to hold

office until the expiry of three months from the date of receipt of such notice or until

a person duly appointed as his successor enters upon his office or until the expiry of

his term of office, whichever is the earliest.

Power of

Chairperson.

Removal and

suspension of

Chairperson,

Vice-

Chairperson

and Members.

Disclosure and

declaration of

interest.

Resignation of

Members.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

45E. If a casual vacancy occurs in the office of the Chairperson,

Vice-Chairperson or Member of the Authority, whether by reason of his death,

resignation or otherwise, such vacancy shall be filled within a period of ninety days

by making a fresh appointment in accordance with the provisions of section 45 and

the person so appointed shall hold office for the remainder of the term of office for

which the Chairperson, Vice-Chairperson or Member of the Authority, as the case

may be, in whose place he is so appointed.

45F. The Chairperson, Vice-Chairperson and Member of the Authority, on

ceasing to hold office shall not, for a period of two years, accept any employment

(including as consultant or otherwise) in any co-operative society:

Provided that nothing contained in this section shall apply to any employment

under the Central Government or in any State Government or any Corporation

established by or under any Central or State Act or a Government Company as defined

under clause (45) of section 2 of the Companies Act, 2013.

45G. No act or proceeding of the Authority shall be invalid merely by reason

of—

(a) any vacancy in, or any defect in the constitution of the Authority;

(b) any defect in the appointment of a person as Chairperson or Member

of the Authority; or

merits of the case.

45H. (1) The Authority shall meet at such places and times and shall observe

such rules of procedure in regard to the transaction of business at its meetings

(including the quorum at its meetings), as may be prescribed.

(2) The Chairperson of the Authority shall preside at the meeting of the Authority

and if for any reason the Chairperson of the Authority is unable to attend a meeting of

the Authority, the Vice-Chairperson of the Authority shall preside at the meeting.

(3) All questions which come up before any meeting of the Authority shall be

decided by a majority of votes of the members present and voting and, in the event of

an equality of votes, the Chairperson or the Vice-Chairperson of the Authority presiding

shall have the right to exercise a second or casting vote.

(4) Save as otherwise provided in sub-section (1), every Member shall have

one vote.

45-I. The Authority shall discharge the following functions, namely:––

(i) conduct the elections of the multi-State co-operative society;

(ii) supervise, direct and control the matters relating to preparation of

electoral rolls; and

(iii) such other functions as may be prescribed.

45J. (1) No person shall be eligible to be elected as a member of the board or

office bearer of a multi-State co-operative society, unless he is an active member of

the general body of that society.

Explanation.—For the purposes of this sub-section, the term “active member”

means any member—

(i) availing minimum level of products or services of the society; or

(ii) attending not less than three consecutive general meetings,

as specified in section 29.

Filling of casual

vacancy.

Restriction of

re-

employment.

Vacancies,

etc., not to

invalidate

proceedings of

Authority.

Meetings of

Authority.

Functions of

Authority.

Elections of

members of

board.

18 of 2013.

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(2) A member of the board or office bearer of a multi-State co-operative society

shall cease to be such member or office bearer, if he ceases to be a member of general

body of that society.

(3) The election of members of board shall be held by secret ballot in such

manner as may be prescribed.

(4) The election of the members of the board shall be held in the general meeting

of the members of the multi-State co-operative society and the elected members of the

board shall, if the bye-laws of such society permit, be eligible for re-election.

(5) The term of office of elected members of the board and its office bearers

shall be five years from the date of election and the term of office bearers shall be

co-terminus with the term of the board:

Provided that the board may fill casual vacancies up to one-third of number of

elected directors on the board by nomination out of the same class of members in

respect of which the casual vacancy has arisen, if the term of office of the board is

less than half of its original term:

Provided further that in case the number of such casual vacancies in the same

term of the board exceeds one-third of number of elected directors, such vacancies

shall be filled by elections.

(6) The expenses for holding elections by the Authority shall be borne by the

multi-State co-operative society in such manner as may be prescribed.

(7) The Central Government may make rules to provide for the powers and the

procedure to be followed by the Authority for conduct of election of members of the

board.

(8) The Chairperson and the Chief Executive of the multi-State co-operative

society shall inform the Authority, six months before the expiry of the term of the

existing board, to conduct the elections within time.

(9) The multi-State co-operative society in respect of which the election is

being held shall provide such infrastructure, personnel, information, documents or

other assistance to the Authority as it may require.

45K. (1) The Authority may appoint a Returning Officer to conduct the election

of the multi-State co-operative societies and discharge such functions, as directed by

the Authority, in such manner as may be prescribed.

(2) The Central Government shall provide such staff and officers to the Authority

as may be necessary for the efficient discharge of functions by the Authority under

the Act.

(3) The Authority may appoint,—

(a) such observers as it may consider necessary to supervise the elections

and discharge such other functions as may be prescribed; and

(b) such number of Assistant Returning Officers as it may consider

necessary to assist the Returning Officer.

45L. The Authority may, by general or special order, issue such directions to

the board, its members, Chief Executive and other staff of the multi-State co-operative

society as may be necessary for the conduct of free and fair elections and the board,

its members, Chief Executive and staff of the society shall comply with such

directions.’.

18. In section 49 of the principal Act, in sub-section (2),––

(i) after clause (a), the following clause shall be inserted, namely:––

“(aa) to elect the Chairperson and Vice-Chairperson or President and

Vice-President of the multi-State co-operative society from amongst the elected

members of the board in accordance with the directions of the Authority:

Appointment

of Returning

Officer and

other officers.

Power to issue

directions.

Amendment

of section 49.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that the certificate of election shall be issued by the Chief

Executive of the multi-State co-operative society after conclusion of resolution

by the board;”;

(ii) in clause (e), the following proviso shall be inserted, namely:—

“Provided that the recruitment of such employees shall be subject to

such procedure as may be prescribed.”.

19. In section 50 of the principal Act,––

(a) in sub-section (1), the following provisos shall be inserted, namely:––

“Provided that where such Chairperson or President fails to direct the

Chief Executive to convene the meeting of the board within the quarter, such

Chief Executive shall convene the meeting on the basis of requisition of the

Vice-Chairperson or Vice-President or any other Member of the board:

Provided further that notwithstanding anything contained in the first

proviso, the Chief Executive may also convene the meeting on the basis of

requisition from at least fifty per cent. of Members of the board;”;

(b) for sub-section (3), the following sub-sections shall be substituted,

namely:—

“(3) The Chairperson or President, if for any reason, is unable to attend a

meeting of the board, the Vice-Chairperson or Vice-President and in the absence

of both, any other Member of the board chosen by the Members of the board

present from amongst themselves at the meeting, shall preside over the meeting.

(4) The quorum for a meeting of the board of directors of a multi-State

co-operative society shall be one-third of its total number of elected directors.”.

20. In section 51 of the principal Act, after sub-section (1), the following sub-section

shall be inserted, namely:––

‘‘(1A) No multi-State co-operative society shall appoint or continue the

employment of any person as the Chief Executive who—

(a) is below the age of twenty-one years or has attained the age of seventy

years:

Provided that any person above the age of seventy years may be appointed

by a special resolution passed by three-fourth of the board members, in which

case the explanatory statement annexed to the notice for such motion shall

indicate the justification for appointing such person;

(b) is an undischarged insolvent or has any time been adjudged as an

insolvent;

for a period of more than six months; or

(d) does not meet the criteria for ‘fit and proper’, as determined by the

Central Registrar in case of multi-State credit societies or in case of non-credit

multi-State societies, does not meet the criteria as Central Government may

prescribe in terms of education qualifications and relevant experience.’’.

21. In section 52 of the principal Act, in clause (j), for the words “thirty days”, the

words “forty-five days” shall be substituted.

22. In section 53 of the principal Act, for sub-section (1), the following sub-section

shall be substituted, namely:––

“(1) The board may constitute an Executive Committee, and such other

committees or sub-committees as may be specified in the bye-laws of the multi-State

co-operative society:

Amendment

of section 50.

Amendment

of section 51.

Amendment

of section 52.

Amendment

of section 53.

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Provided that the board shall constitute—

(a) an Audit and Ethics Committee;

(b) a Committee on prevention of sexual harassment at work place.”.

23. In section 63 of the principal Act, in sub-section (1), for clause (b), the following

clause shall be substituted, namely:––

“(b) credit annually one per cent. of net profit to co-operative education fund to

be maintained by the Central Government in such manner as may be prescribed and

the proceeds from such fund shall be used for co-operative education and training

through the National Co-operative Union of India and any other agency in such

manner as may be determined by the Central Government;”.

24. After section 63 of the principal Act, the following sections shall be inserted,

namely:––

‘63A. (1) The Central Government shall establish a Fund, to be called the

Co-operative Rehabilitation, Reconstruction and Development Fund for revival of

sick multi-State co-operative societies as referred to in section 63B and for development

purposes in such manner as may be determined by it and there shall be credited to

such Fund annually by multi-State co-operative societies which are in profit for the

preceding three financial years one crore rupees or one per cent. of the net profits of

such multi-State co-operative society, whichever is less.

(2) The Central Government shall, by notification, constitute a Committee,

consisting of such members as it may deem fit, to administer the Fund, and maintain

separate accounts and other relevant records in relation to the Fund in such form as

may be specified by the Central Government in consultation with the Comptroller and

Auditor-General of India.

(3) The Committee shall spend the money out of the Fund for carrying out the

objects for which such Fund has been established.

63B. (1) If, at any time, the Central Registrar, is of the opinion that a multi-State

co-operative society has become sick, he may, by an order, declare such society as

sick co-operative society.

(2) Where a multi-State co-operative society is declared as a sick co-operative

society under sub-section (1), the Central Government or any person or agency

authorised by it, may prepare a scheme for rehabilitation and reconstruction of the

society and hand it over to the society for approval of the general body.

(3) The Central Government may, on the recommendation of the general body

and to give effect to the scheme for rehabilitation and reconstruction referred to in

sub-section (2), re-organise the board of such society with such persons, having

experience in the field of co-operation, management, finance, accountancy and any

other area relating to such societies as may be recommended by the general body:

Provided that in respect of a sick multi-State co-operative bank, any scheme for

rehabilitation or reconstruction shall be done with the prior approval of the Reserve

Bank.

Explanation.––For the purposes of this section, the expression “sick

co-operative society” means a multi-State co-operative society being a society

registered under the provisions of this Act which has at the end of any financial year

accumulated losses equal to or exceeding total of its paid-up capital, free reserves

and surpluses and has also suffered cash losses in such financial year and the financial

year immediately preceding such financial year.

Amendment

of section 63.

Insertion of

new sections

63A, 63B and

63C.

Establishment

Co-operative

Rehabilitation,

Reconstruction

and

Development

Fund.

Rehabilitation

and

reconstruction

of sick

societies.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

63C. (1) The Central Government may, on an application made by a multi-State

co-operative society which has contributed to the Fund for continuous five preceding

financial years, grant such financial assistance as it may consider appropriate to the

society out of the Fund for infrastructural requirement:

Provided that at least fifty per cent. of the total requirement shall be borne by

the multi-State co-operative society and the financial assistance from the Fund shall

not exceed more than the fifty per cent. of such requirement.

(2) The Committee constituted under sub-section (2) of section 63A shall examine

and recommend to the Central Government for providing the financial assistance to

the multi-State co-operative society to such extent and on such terms and conditions

as it may consider necessary.’.

25. In section 64 of the principal Act,—

(i) for clause (b), the following clause shall be substituted, namely:—

“(b) in any of the securities issued by the Central Government, State

Government, Government Corporations, Government Companies, Authorities,

Public Sector Undertakings or any other securities ensured by Government

guarantees;”;

(ii) in clause (d), after the words “any other institution”, the words “in the same

line of business as the multi-State co-operative society” shall be inserted;

(iii) for clauses (e) and (f), the following clauses shall be substituted, namely:—

‘(e) with any other scheduled or nationalised bank.

Explanation.––For the purposes of this clause, the expression,—

(i) “scheduled bank” shall have the same meaning as assigned to

it in clause (e) of section 2 of the Reserve Bank of India Act, 1934; and

(ii) “nationalised bank” means a corresponding new bank

constituted under sub-section (1) of section 3 of the Banking Companies

(Acquisition and Transfer of Undertakings) Act, 1970 and the Banking

Companies (Acquisition and Transfer of Undertakings) Act, 1980; or

(f) in such other manner as may be determined by the Central

Government.’.

26. In section 67 of the principal Act, in sub-section (1), in the first proviso, for the

words “ten times”, the words “such multiples as may be determined by the Central

Government” shall be substituted.

27. In section 70 of the principal Act,––

(a) in sub-section (2), for the proviso, the following provisos shall be substituted,

namely:—

“Provided that such auditors or auditing firm shall be appointed from a

panel approved by the Central Registrar:

Provided further that in case of multi-State co-operative banks,

multi-State credit societies with deposits of above five hundred crore rupees

and multi-State non-credit societies with turnover of above five hundred

crore rupees, the auditor shall be appointed from a panel of auditors approved

for audit of such societies by the Central Registrar.”;

(b) after sub-section (3), the following sub-section shall be inserted, namely:—

“(3A) An auditor appointed under sub-section (2) shall submit the

audit of accounts report to the multi-State co-operative society, within

Financial

assistance to

multi-State

co-operative

societies for

development.

Amendment

of section 64.

2 of 1934.

5 of 1970.

40 of 1980.

Amendment

of section 67.

Amendment

of section 70.

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

six months from the date of closing of the financial year, to which such accounts

relate.”;

be substituted, namely:––

“Provided that where such vacancy is caused by the resignation or death

of an auditor, the vacancy shall be filled by the board from the panel of auditors

from which such auditor was appointed.”;

(d) after sub-section (9) and the Explanation thereunder, the following

sub-section shall be inserted, namely:—

“(10) The audit report of the accounts of the national co-operative

societies shall be laid before each House of Parliament.”.

28. After section 70 of the principal Act, the following section shall be inserted,

namely:—

“70A. In case of multi-State co-operative societies,––

(i) having an annual turnover more than the amount as determined by the

Central Government; or

(ii) having deposit of more than the amount as determined by the Central

Government,

the concurrent audit shall be carried out by an auditor appointed from a panel of

auditors approved by the Central Registrar.”.

29. In section 73 of the principal Act, after sub-section (5), the following sub-section

shall be inserted, namely:––

“(6) the multi-State co-operative society or class of multi-State co-operative

societies, as the case may be, shall adopt such standards of auditing and accounting

as may be determined by the Central Government:

Provided that until such standards of auditing and accounting are specified,

the auditing and accounting standards specified by the Institute of Chartered

Accountants of India constituted by sub-section (1) of section 3 of the Chartered

Accountants Act, 1949 shall be deemed to be the standards of auditing and accounting:

Provided further that the multi-State co-operative banks shall adopt the

standards of accounting and auditing, if any, laid down by the Reserve Bank.”.

30. In section 78 of the principal Act, after sub-section (1), the following sub-sections

shall be inserted, namely:––

“(1A) If the Central Registrar is satisfied on the basis of information available

with him or furnished to him by a Government agency, that the business of a

multi-State co-operative society is being carried on for a fraudulent or unlawful

purpose, he may, after informing the multi-State co-operative society of the allegations

made against it, by a written order, call on the multi-State co-operative society to

furnish in writing any information or explanation, with the endorsement of the board

of the society, on matters contained in such order within the time specified therein:

Provided that if the Central Registrar is not satisfied with the explanation of the

society, he shall either himself or through an office or agency authorised by him,

conduct inquiry into the constitution, working and financial condition of the society.

(1B) Notwithstanding anything contained in this Act, the Central Registrar

shall, either suo motu or through an officer or agency authorised by him, conduct

inquiry into the constitution, working and financial condition of any multi-State

co-operative society, once in such period as may be determined by the Central

Government.”.

Insertion of

new section

70A.

Concurrent

Audit.

38 of 1949.

Amendment

of section 73.

Amendment

of section 78.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

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[PART II—

31. After Chapter IX of the principal Act, the following Chapter shall be inserted,

namely:––

“CHAPTER IXA

REDRESSAL OF COMPLAINTS

85A. (1) The Central Government shall appoint, one or more Co-operative

Ombudsman with territorial jurisdiction for inquiring into the complaints made by any

member of the multi-State co-operative societies regarding their deposits, equitable

benefits of society’s functioning or any other issue affecting the individual rights of

the concerned member, in such manner, as may be prescribed.

(2) The Co-operative Ombudsman shall, on receipt of a complaint, complete the

process of inquiry and adjudicate within a period of three months from the date of

receipt of the complaint and may issue necessary directions to the society during the

course of inquiry and the society shall be bound to comply with the same within a

period of one month from the date of issuance of such directions.

(3) The multi-State co-operative society aggrieved by any directions of the

Ombudsman may file an appeal in such manner as may be prescribed, within a period

of one month before the Central Registrar who shall decide the appeal within a period

of forty-five days and the decision of the Central Registrar shall be final and binding:

Provided that the Central Registrar may entertain the appeal after the expiry of

said period of one month, if he is satisfied that the society was prevented by sufficient

cause from preferring the appeal in time.

(4) The Ombudsman shall submit periodic reports to the Central Registrar of

Co-operative Societies.

(5) The Co-operative Ombudsman while conducting the inquiry under

sub-section (1), shall exercise the same powers as are vested in a civil court under the

Code of Civil Procedure, 1908,––

(a) for summoning and enforcing the attendance of persons;

(b) examining them on oath;

(d) any other matter which may be prescribed.”.

32. In section 86 of the principal Act,—

(a) in sub-section (1), after the words and figures “under section 79”, the words

and figures “or section 108” shall be inserted;

(b) in sub-section (2),—

(i) for clause (a), the following clause shall be substituted, namely:––

“(a) where the number of members or the number of societies or

the number of persons, as the case may be, has at any time reduced

below the number of members or societies or persons as specified in

sub-section (2) of section 6:

Provided that the multi-State co-operative society shall be given

six months’ time to restore the number of members or societies or persons

to the requisite number;”;

(ii) in clause (b), for the words “co-operative principles.”, the words

“co-operative principles; or” shall be substituted;

Insertion of

new Chapter

IXA.

Co-operative

Ombudsman.

5 of 1908.

Amendment

of section 86.

14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(iii) after clause (b), the following clause shall be inserted, namely:––

“(c) where the Central Registrar has reasons to believe that the

registration was obtained by misrepresentation of facts, submission of

false or misleading information, suppression of material facts or fraud

thereby compromising the spirit of co-operation.”.

“(5) Notwithstanding anything contained in this section, in case of

winding up of multi-State co-operative banks, the provisions of the Banking

Regulation Act, 1949 shall also apply.”.

(d) in sub-section (6), the following shall be inserted, namely:––

‘Provided that prior to winding up, “no objection” from the institutional

lenders, who have outstanding loans from the society, shall be required in

writing.

Explanation.—For the purposes of this proviso, the expression

"institutional lenders" includes banks, savings and loan association, trust

company, insurance company, real estate investment trust, pension fund and

the like.’.

33. In section 94 of the principal Act, in the opening paragraph, after the words and

figures "section 83 or", the words and figures "section 84 or" shall be inserted.

34. In section 98 of the principal Act, after sub-section (2), the following sub-section

shall be inserted, namely:—

"(3) The Central Registrar shall also have the power to recover the following

dues by attaching bank accounts of defaulting multi-State co-operative societies—

(a) the co-operative education fund referred to in clause (b) of

sub-section (1) of section 63;

(b) the Co-operative Rehabilitation, Reconstruction and Development

Fund established under section 63A; and

conduct of elections.”.

35. After section 98 of the principal Act, the following section shall be inserted,

namely:—

‘‘98A. The Central Registrar may, on an application received from any party,

review his decision under clause (a) or clause (b) or clause (c) of sub-section (1) of

section 94:

Provided that no application for review shall be entertained against the recovery

certificate issued by the Central Registrar or by any person authorised by him in

writing in this behalf, unless the applicant deposits with the concerned society,

fifty per cent. of the amount of the recoverable dues:

Provided further that no application for review shall be entertained, if made

after sixty days of the date of receipt of the decision or order:

Provided also that the Central Registrar may entertain any such application

made after such period, if the applicant satisfies that he had sufficient cause for not

making the application within such period.’’.

36. In section 103 of the principal Act, in sub-section (1), the following provisos

shall be inserted, namely:—

"Provided that where all the successor States take necessary steps to divide or

reorganise such deemed multi-State co-operative society into State co-operative

10 of 1949.

Amendment of

section 94.

Amendment of

section 98.

Amendment of

section 103.

Review of

decision.

Insertion of

new section

98A.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15

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[PART II—

societies in order to confine their objects, services and the members to respective

States within a period of three years, such deemed multi-State co-operative society

shall cease to be a multi-State co-operative society:

Provided further that the deemed multi-State co-operative society other than

those mentioned in the first proviso shall submit an application for registration and

obtain the certificate of registration from the Central Registrar.".

37. In section 104 of the principal Act,—

(a) in sub-section (1),—

(i) after the words "furnishing false information", the words "or failing to

file any return or information" shall be inserted;

(ii) for the words "two thousand rupees", the words "five thousand rupees"

shall be substituted;

(iii) for the words "ten thousand rupees", the words "one lakh rupees"

shall be substituted;

(b) in sub-section (2), for the words "five thousand rupees", the words

"ten thousand rupees" shall be substituted;

(i) after the word and figures "section 89", the words and figures "or to a

person required to file return under section 120" shall be inserted;

(ii) for the words "two thousand rupees", the words

"five thousand rupees" shall be substituted;

(iii) for the words "five thousand rupees", the words "ten thousand rupees"

shall be substituted;

(d) in sub-section (4),—

(i) in clause (h), after the words "to any person", the words "or receives

such gift, promise or gratification" shall be inserted;

(ii) in the long line, occurring after sub-clause (iii) of clause (h), after the

words "or with both", the words "and shall also be debarred from contesting

elections for a period of three years" shall be inserted;

(e) after sub-section (4), the following sub-section shall be inserted, namely:—

"(5) Where a multi-State co-operative society,—

(a) which is required to provide an explanation or make a statement

during the course of inspection, inquiry or investigation, destroys,

mutilates or falsifies, or conceals or tampers or unauthorisedly removes,

or causes the destruction, mutilation or falsification or concealment or

tampering or unauthorised removal of, any document relating to the

property, assets or affairs of the society or makes or causes to make a

false entry in any document concerning the society;

(b) makes any investment in contravention of the provision of

section 64 or the bye-laws made under this Act;

(d) causes unlawful loss to the depositor,

the board of directors or the responsible officers of the multi-State co-operative

society shall be punishable with imprisonment for a term which shall not be less

than one month but which may extend to one year or with fine which shall not

Amendment of

section 104.

16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

be less than five thousand rupees but may extend to one lakh rupees or with

both.

(6) Where the board of directors or officers of the multi-State co-operative

society receive any unlawful gains while transacting matters related to such

society or utilise any assets of the society for personal unlawful gains, such

directors or officers concerned shall be punishable with imprisonment for a

term which shall not be less than one month but which may extend to one year

or with fine which shall not be less than five thousand rupees but may extend to

one lakh rupees or with both and the proceeds of such unlawful gains shall be

recovered from them and deposited in such manner as may be prescribed.".

38. After section 105 of the principal Act, the following section shall be inserted,

namely:—

"105A. The provisions of this Act shall be in addition to, and not in derogation

of, any other law for the time being in force.".

39. For section 106 of the principal Act, the following sections shall be substituted,

namely:—

"106. (1) Every multi-State co-operative society shall appoint a Co-operative

Information Officer to provide the information relating to affairs and management of

the society to the members of the society and such information shall be confined to

the information falling under the disclosure norms specified by the society in its

bye-laws.

(2) Any member of multi-State co-operative society shall make an application,

accompanying such fee as may be prescribed, to get information specified in

sub-section (1).

(3) The Co-operative Information Officer shall, within thirty days from the date

of receipt of application, either provide the information or reject the application

specifying the reason to do so.

(4) Any member of the multi-State co-operative society whose application has

been rejected may prefer an appeal to the Co-operative Ombudsman within a period of

one month from the date of such rejection and his decision shall be final and binding.

106A. Every Chief Executive of multi-State co-operative society shall keep a

copy of the rules and its bye-laws and also a list of its members, open to inspection

free of charge at all reasonable times, at the registered address of the multi-State

co-operative society.".

40. In section 108 of the principal Act, in sub-section (1), in clause (i), after the words

"Central Registrar" the words, "or any person authorised by him in this behalf, not below

the rank of Assistant Commissioner or equivalent" shall be inserted.

41. In section 109 of the principal Act, in clause (a), for the words “co-operative

year”, the words “financial year” shall be substituted.

42. In section 116 of the principal Act,—

(i) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Power to amend Schedules.";

(ii) after sub-section (1), the following sub-section shall be inserted, namely:—

"(1A) If the Central Government is satisfied that it is necessary or expedient

so to do, it may, by notification, amend the First Schedule and the Third Schedule

Insertion

new

section

105A.

Provisions of

this Act not in

derogation of

any other law.

Substitution of

new sections

for

section

106.

Appointment

Co-operative

Information

Officer.

Copy of rules

and bye-laws,

etc., for

inspection.

Amendment

of section 108.

Amendment

of section 109.

Amendment

of section 116.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

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[PART II—

and thereupon such Schedules shall be deemed to have been amended

accordingly:

Provided that in case of the First Schedule, such notification shall be

used only for adding to the co-operative principles in the list.";

(iii) in sub-section (2), for the word, brackets and figure "sub-section (1)”, the

words, brackets, figures and letter "sub-sections (1) and (1A)” shall be substituted.

43. In section 120 of the principal Act,—

(i) for clause (a), the following clause shall be substituted, namely:—

"(a) annual report of the activities including details of board decisions

which were not unanimous;”;

(ii) for clause (f), the following clauses shall be substituted, namely:—

"(f) disclosure regarding employees who are relatives of Members of

board;

(g) declaration of any related party transactions by the board of

directors; and

(h) any other information required by the Central Registrar in pursuance

of any of the provisions of this Act or the rules made thereunder.".

44. After section 120 of the principal Act, the following sections shall be inserted,

namely:—

"120A. (1) Notwithstanding anything to the contrary contained in this Act, and

without prejudice to the provisions of the Information Technology Act, 2000, the

Central Government may, from such date as may be notified, require that—

(a) such applications, returns, reports, statement of accounts, or any

other particulars or document as may be required to be filed or delivered under

this Act or the rules made thereunder, shall be filed in the electronic form and

authenticated;

(b) such document, notice, any communication or intimation, as may be

required to be served or delivered under this Act, shall be served or delivered in

the electronic form and authenticated;

bye-laws or any other particulars or documents and returns filed under this Act

or the rules made thereunder shall be maintained by the Central Registrar in the

electronic form and registered or authenticated, as the case may be;

(d) such inspection of bye-laws, returns, reports, statement of accounts

or any other particulars or documents maintained in the electronic form, as is

otherwise available for inspection under this Act or the rules made thereunder,

may be made by any person through the electronic form; and

(e) such fees, charges or other sums payable under this Act or the rules

made thereunder shall be paid through the electronic form,

in such manner as may be prescribed.

(2) The Central Registrar shall—

(a) issue certificate of registration;

(b) register the amendment of bye-laws;

Amendment of

section 120.

Insertion of

new sections

120A and

120B.

Filing of

applications,

documents,

inspections,

etc., in

electronic

form.

21 of 2000.

18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

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(d) register any document;

(e) issue any certificate;

(f) issue notice; and

(g) receive such communication as may be required to be registered or

issued or recorded or received, as the case may be,

under this Act or the rules made thereunder or perform duties or discharge functions

or exercise powers under this Act or the rules made thereunder or do any act which is

by this Act directed to be performed or discharged or exercised or done by the Central

Registrar, in the electronic form in such manner as may be prescribed.

120B. The provisions of this Act shall apply to a multi-State co-operative

society in respect of matters relating to incorporation, regulation and winding up:

Provided that in case of a multi-State co-operative society carrying on the

business of banking, the provisions of the Banking Regulation Act, 1949 shall also

apply.”.

45. In section 121 of the principal Act, in sub-section (1), for the words and figures

"the Companies Act, 1956" and "the Monopoly and Restrictive Trade Practices Act, 1969",

the words and figures "the Companies Act, 2013" and "the Competition Act, 2002" shall

respectively be substituted.

46. In section 123 of the principal Act,—

(i) in sub-section (1),—

(a) for the portion beginning with "or has committed any act" and ending

with "the aggregate period does not exceed one year", the following shall be

substituted, namely:—

"or has committed any act including fraud, misappropriation and

the like which is prejudicial to the interests of the society or its members,

or has omitted or failed to comply with any directions given to it under

section 122 in public interest or that there is a stalemate in the constitution

or functions of the board or the Co-operative Election Authority has

failed to conduct elections in accordance with the provisions of this Act,

the Central Government may, after giving the board an opportunity to

state its objections, if any, and considering the objections, if received, by

order in writing, supersede or suspend the board and appoint one or more

administrators, who need not be members of the society, to manage the

affairs of the society for such period not exceeding six months, as may be

specified in the order:";

(b) for the proviso, the following proviso shall be substituted, namely:—

“Provided that while taking a decision for supersession or

suspension on grounds of failure to conduct election, such action shall

only be taken if the Board had not given requisition to hold election to

the Co-operative Election Authority within the time limit or not extended

necessary assistance as per the provisions of section 45.”;

(ii) for the Explanation, the following Explanation shall be substituted, namely:—

‘Explanation.—For the purposes of section 122 and this section, the

expression “specified multi-State co-operative society” means any multi-State

co-operative society where there is Government shareholding or loan or financial

assistance or any guarantee by the Government.’.

Application of

Banking

Regulation

Act, 1949.

10 of 1949.

1 of 1956.

54 of 1969.

18 of 2013.

12 of 2003.

Amendment of

section 123.

Amendment of

section 121.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

47. In section 124 of the principal Act,—

(a) in sub-section (2),—

(i) after clause (a), the following clause shall be inserted, namely:—

“(aa) the guidelines under sub-section (2) of section 7;”;

(ii) after clause (j), the following clause shall be inserted, namely:—

“(ja) the manner in which the board of a multi-State co-operative

society shall provide information, documents, personnel, funds or

expenses or any other assistance as sought by the Co-operative Election

Authority for conducting elections under clause (a) of sub-section (2) of

section 43;”;

(iii) for clause (k), the following clauses shall be substituted, namely:—

“(k) the composition of the Selection Committee for appointment of

Chairperson, Vice-Chairperson and Members of the Co-operative Election

Authority under sub-section (1) of section 45;

(ka) the qualification and experience for appointment of Member of

the Authority under clause (iii) of sub-section (3) of section 45;

(kb) the salaries and allowances payable to, and other terms and

conditions of service of the Chairperson, Vice-Chairperson and Members

of the Authority under sub-section (5) of section 45;

(kc) the other powers and functions of Chairperson under

section 45A;

(kd) the procedure of inquiry under sub-section (2) of section 45B;

(ke) time, places and the procedure to be observed by the Authority

in regard to transaction of business at its meetings under sub-section (1)

of section 45H;

(kf ) other functions of the Authority under clause (iii) of

section 45-I;

(kg) the manner of election of members of board by secret ballot

under sub-section (3) of section 45J;

(kh) the manner of bearing the expenses for holding elections by

the Authority under sub-section (6) of section 45J;

(ki) the manner of discharge of functions by the Returning Officers

and observers under sub-section (1) and clause (a) of sub-section (3) of

section 45K;

(kj) other functions of the observers under clause (a) of

sub-section (3) of section 45K;”;

(iv) after clause (m), the following clause shall be inserted, namely:—

“(ma) the procedure for recruitment of employees under proviso to

clause (e) of sub-section (2) of section 49;”;

(v) clause (o) shall be omitted;

(vi) after clause (q), the following clause shall be inserted, namely:—

“(qa) the manner of maintenance of fund under clause (b) of

sub-section (1) of section 63;”;

(vii) after clause (s), the following clauses shall be inserted, namely:—

“(sa) the manner of appointment of Co-operative Ombudsman and

submission of complaints to such Ombudsman under sub-section (1) of

section 85A;

Amendment of

section 124.

20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-61

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(sb) the manner of filing an appeal by society against directions of

Ombudsman under sub-section (3) of section 85A;

(sc) other matters under clause (d) of sub-section (5) of

section 85A;”;

(viii) after clause (w), the following clauses shall be inserted, namely:—

“(wa) the manner of recovery and deposit of proceeds of unlawful

gains under sub-section (6) of section 104;

(wb) the manner to make an application with such fee for the purpose

of getting information under sub-section (2) of section 106;";

(ix) after clause (x), the following clauses shall be inserted, namely:—

“(xa) the manner of powers being exercised by the Central

Government in respect of matters relating to filing of applications,

documents, inspections and the like in electronic form under sub-section (1)

of section 120A;

(xb) the manner of discharging the functions or exercising powers

with respect to matters mentioned therein by the Central Registrar in

electronic form under sub-section (2) of section 120A;”;

(b) for sub-section (3), the following sub-section shall be substituted, namely:—

“(3) Every rule made under this section and any notification issued under

section 116 shall be laid, as soon as may be after it is made, before each House

of Parliament, while it is in session, for a total period of thirty days which may be

comprised in one session or in two or more successive sessions, and if, before

the expiry of the session immediately following the session or the successive

sessions aforesaid, both Houses agree that the rules and any notification issued

under section 116 should not be made, the rule and any notification issued

under section 116 shall thereafter have effect only in such modified form or be

of no effect, as the case may be; so, however, that any such modification or

annulment shall be without prejudice to the validity of anything previously

done under that rule and any notification issued under section 116.”.

48. In section 125 of the principal Act, after sub-section (1), the following

sub-section shall be inserted, namely:—

“(1A) Notwithstanding anything contained in sub-section (1), if any difficulty

arises in giving effect to the provisions of this Act as amended by the Multi-State

Co-operative Societies (Amendment) Act, 2023, the Central Government may, by order

published in the Official Gazette, make such provisions not inconsistent with the

provisions of this Act as may appear to it to be necessary for removing the difficulty:

Provided that no such order shall be made under this section after the expiry of

a period of two years from the date of commencement of the Multi-State Co-operative

Societies (Amendment) Act, 2023.”.

49. After the Second Schedule to the principal Act, the following Schedule shall be

inserted, namely:—

“THE THIRD SCHEDULE

[See clause (h) of sub-section (1) of section 43]

Sl. No. Name of the Act

Act Number

The Indian Stamp Act, 1899

2 of 1899.

The Reserve Bank of India Act, 1934

2 of 1934.

The Central Excise Act, 1944

1 of 1944.

Amendment

of section

125.

Insertion of

Third

Schedule.

No. 11-61] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

4. In section 2 of the principal Act,—

(i) after clause (dd), the following clause shall be inserted, namely:—

‘(ddd) “infringing copy” shall have the same meaning as assigned to it in

sub-clause (ii) of clause (m) of section 2 of the Copyright Act, 1957;’;

(ii) after clause (h), the following clause shall be inserted, namely:—

‘(i) “UA marker” means an age-based indicator for a film which has

received or is intended to receive a ‘‘UA’’ certificate under section 4 and such

indicator may be “UA 7+” or “UA 13+” or “UA 16+”:

Provided that where the Central Government is satisfied that it is necessary

or expedient so to do in public interest, it may, by an order published in the

Official Gazette and for the reasons to be recorded in writing, declare such other

indicators.’.

5. For section 4 of the principal Act, the following section shall be substituted,

namely:—

‘4. (1) Any person desiring to exhibit any film shall make an application to the

Board for a certificate in such form and manner as may be prescribed.

(2) The Board may, after examining the film in such manner as may be

prescribed,—

(i) sanction the film for unrestricted public exhibition:

Provided that, having regard to any material in the film, if the Board is of

the opinion that viewing of such film by any child between seven to eighteen

years of age is subject to guidance of parents or lawful guardian, then the

Board may sanction the film for unrestricted public exhibition with an

endorsement to that effect containing UA marker.

Explanation.—For the removal of doubts, it is hereby clarified that—

(a) the expression “seven” denotes completion of seven years of

age and the expression “eighteen” denotes before attaining the age of

eighteen years;

(b) an endorsement by the Board shall enable the parents and lawful

guardian of the child to consider whether such child should view such a

film, and shall not be enforced by any person other than the parents or

lawful guardian of the child;

(ii) sanction the film for public exhibition restricted to adults;

(iii) sanction the film for public exhibition restricted to members of any

profession or any class of persons having regard to the nature, content and

theme of the film;

(iv) direct the applicant to carry out such excisions or modifications in the

film as it may deem necessary before sanctioning the film for public exhibition

under clauses (i), (ii) and (iii); or

(v) refuse to sanction the film for public exhibition:

Provided that no action under this section shall be taken by the Board, unless

the applicant has been given an opportunity of being heard in the matter.

Amendment

of section 2.

14 of 1957.

Substitution

of new section

for section 4.

Examination

of films.

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(3) Any person desiring to exhibit on television or such other media as may be

prescribed, any film which has been sanctioned by the Board under clause (ii) or

clause (iii) of sub-section (2), may make an application to the Board in such form and

manner as may be prescribed, and the Board may, for this purpose, sanction the film

with a separate certificate, after directing the applicant to carry out such excisions or

modifications in the film as it may think fit.’.

6. In section 5A of the principal Act, in sub-section (3), the words “for a period of ten

years” shall be omitted.

7. In section 6 of the principal Act,—

(a) sub-section (1) shall be omitted;

(b) in sub-section (2), in the opening portion, for the words, brackets and figure

“Without prejudice to the powers conferred on it under sub-section (1)”, the words

“Subject to the provisions of this Act” shall be substituted.

8. After section 6A of the principal Act, the following sections shall be inserted,

namely:—

‘6AA. No person shall use any audio-visual recording device in a place licensed

to exhibit films with the intention of making or transmitting or attempting to make or

transmit or abetting the making or transmission of an infringing copy of such film or

a part thereof.

Explanation.—For the purposes of this section, the expression “audio-visual

recording device” means a digital or analogue photographic or video camera, or any

other technology or device capable of enabling the recording or transmission of a

copyrighted cinematographic film or any part thereof, regardless of whether

audio-visual recording is the sole or primary purpose of the device.

6AB. No person shall use or abet the use of an infringing copy of any film to

exhibit to the public for profit—

(a) at a place of exhibition which has not been licensed under this Act or

the rules made thereunder; or

(b) in a manner that amounts to the infringement of copyright under the

provisions of the Copyright Act, 1957 or any other law for the time being in

force.’.

9. In section 7 of the principal Act, after sub-section (1), the following sub-sections

shall be inserted, namely:––

‘(1A) Save as otherwise provided in section 52 of the Copyright Act, 1957, if

any person contravenes the provisions of section 6AA or section 6AB, he shall be

punishable with imprisonment for a term which shall not be less than three months,

but may extend to three years and with a fine which shall not be less than three lakh

rupees but may extend to five per cent. of the audited gross production cost.

(1B) Notwithstanding anything contained in this section—

(i) a person aggrieved by a contravention under section 6AA or

section 6AB shall not be prevented from taking suitable action for an infringement

under section 51 of the Copyright Act, 1957 or from taking suitable action for

computer related offences under section 66 of the Information Technology

Act, 2000 or any other relevant laws for the time being in force;

(ii) the appropriate Government or its agencies shall not be prevented

from taking suitable action against an intermediary as defined under clause (w)

Amendment

of section 5A.

Amendment of

section 6.

Insertion of

new sections

6AA and 6AB.

Prohibition of

unauthorised

recording.

Prohibition of

unauthorised

exhibition of

films.

14 of 1957.

Amendment

of section 7.

14 of 1957.

21 of 2000.

No. 11-62] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

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[PART II—

AND WHEREAS, Nationality Determined Contribution targets of the country

envisage creating carbon sink of additional 2.5 to 3.0 billion tons of CO2 equivalent

by 2030;

AND WHEREAS, the country envisages an increase in the forest and tree cover to

one-third of its land area, which is to be given impetus with an enhanced growth

trajectory;

AND WHEREAS, India has a rich tradition of preserving forests and their

bio-diversity, and, therefore, enhancing forest based economic, social and

environmental benefits, including improvement of livelihoods for forest dependent

communities is envisaged;

AND WHEREAS, it is necessary to provide for provisions relating to conservation

management and restoration of forests, maintaining ecological security, sustaining

cultural and traditional values of forests and facilitating economic needs and carbon

neutrality.".

3. In section 1 of the principal Act, in sub-section (1), for the words and brackets

"Forest (Conservation) Act", the words and brackets "Van (Sanrakshan Evam Samvardhan)

Adhiniyam" shall be substituted.

4. After section 1 of the principal Act, the following section shall be inserted,

namely:—

‘1A. (1) The following land shall be covered under the provisions of this Act,

namely:—

(a) the land that has been declared or notified as a forest in accordance

with the provisions of the Indian Forest Act, 1927 or under any other law for the

time being in force;

(b) the land that is not covered under clause (a), but has been recorded in

Government record as forest, as on or after the 25th October, 1980:

Provided that the provisions of this clause shall not apply to such land, which

has been changed from forest use to use for non-forest purpose on or before the

12th December, 1996 in pursuance of an order, issued by any authority authorised by

a State Government or an Union territory Administration in that behalf.

Explanation.—For the purposes of this sub-section, the expression

"Government record" means record held by Revenue Department or Forest Department

of the State Government or Union territory Administration, or any authority, local

body, community or council recognised by the State Government or Union territory

Administration.

(2) The following categories of land shall not be covered under the provisions

of this Act, namely:—

(a) such forest land situated alongside a rail line or a public road maintained

by the Government, which provides access to a habitation, or to a rail, and

roadside amenity up to a maximum size of 0.10 hectare in each case;

(b) such tree, tree plantation or reafforestation raised on lands that are

not specified in clause (a) or clause (b) of sub-section (1); and

(i) as is situated within a distance of one hundred kilometres along

international borders or Line of Control or Line of Actual Control, as the

Amendment

of section 1.

Insertion of

new section 1A.

Act to cover

certain land.

16 of 1927.

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case may be, proposed to be used for construction of strategic linear

project of national importance and concerning national security; or

(ii) up to ten hectares, proposed to be used for construction of

security related infrastructure; or

(iii) as is proposed to be used for construction of defence related

project or a camp for paramilitary forces or public utility projects, as may

be specified by the Central Government, the extent of which does not

exceed five hectares in a Left Wing Extremism affected area as may be

notified by the Central Government.

(3) The exemption provided under sub-section (2) shall be subject to such

terms and conditions, including the conditions of planting trees to compensate felling

of trees undertaken on the lands, as the Central Government may, by guidelines,

specify.’.

5. In the principal Act, section 2 shall be renumbered as sub-section (1) thereof

and—

(a) in sub-section (1) as so renumbered,—

(I) in clause (iii), for the words "not owned, managed or controlled by

Government", the words ", subject to such terms and conditions, as the Central

Government may, by order, specify" shall be substituted;

(II) in the Explanation, for the long line occurring after clause (b), the

following shall be substituted, namely:—

"but does not include any work relating to or ancillary to

conservation, development and management of forests and wildlife, such

as—

(i) silvicultural operations including regeneration operations;

(ii) establishment of check-posts and infrastructure for the

front line forest staff;

(iii) establishment and maintenance of fire lines;

(iv) wireless communications;

(v) construction of fencing, boundary marks or pillars, bridges

and culverts, check dams, waterholes, trenches and pipelines;

(vi) establishment of zoo and safaris referred to in the Wild

Life (Protection) Act, 1972, owned by the Government or any

authority, in forest areas other than protected areas;

(vii) eco-tourism facilities included in the Forest Working

Plan or Wildlife Management Plan or Tiger Conservation Plan or

Working Scheme of that area; and

(viii) any other like purposes, which the Central Government

may, by order, specify.";

(b) after sub-section (1) as so renumbered, the following sub-section shall be

inserted, namely:—

"(2) The Central Government may, by order, specify the terms and

conditions subject to which any survey, such as, reconnaissance, prospecting,

investigation or exploration including seismic survey, shall not be treated as

non-forest purpose.".

53 of 1972.

Amendment

of section 2.

No. 11-65] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

2. In section 3 of the Mines and Minerals (Development and Regulation) Act, 1957

(hereinafter referred to as the principal Act), in section 3,—

(i) after clause (aa), the following clause shall be inserted, namely:—

'(aaa) "exploration licence" means a licence granted for undertaking

reconnaissance operations or prospecting operations or both in respect of

minerals specified in the Seventh Schedule;';

(ii) in clause (ae), after the words "composite licence", the words ", exploration

licence" shall be inserted;

(iii) for clause (ha), the following clause shall be substituted, namely:—

'(ha) "reconnaissance operations" means any operations undertaken for

preliminary prospecting of a mineral through regional, aerial, geophysical or

geochemical surveys and geological mapping, and include pitting, trenching,

drilling and sub-surface excavation;'.

3. In section 4 of the principal Act, in sub-section (1), after the words "prospecting

licence", the words "or of a exploration licence" shall be inserted.

4. In section 4A of the principal Act,—

(i) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Termination of prospecting licences, exploration licences or mining

leases.";

(ii) in sub-section (1), for the words "prospecting licence", at both the places

where they occur, the words "prospecting licence or exploration licence" shall be

substituted;

(iii) in sub-section (3), after the words "prospecting licence", the words "or

exploration licence" shall be inserted.

5. In section 5 of the principal Act, for the marginal heading, the following marginal

heading shall be substituted, namely:—

"Restrictions on the grant of mineral concession.".

6. In section 6 of the principal Act,—

(a) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Maximum area for which mineral concession may be granted.";

(b) in sub-section (1),—

(i) after clause (aa), the following clause shall be inserted, namely:—

"(ab) one or more exploration licences covering a total area of more

than five thousand square kilometres:

Provided that the area granted under a single exploration licence

shall not exceed one thousand square kilometres;";

(ii) in clause (c), for the words "reconnaissance permit, mining lease or

prospecting licence", the words "mineral concession" shall be substituted.

7. In Chapter III of the principal Act, for Chapter heading, the following Chapter

heading shall be substituted, namely:—

"PROCEDURE FOR OBTAINING MINERAL CONCESSION IN RESPECT OF LAND IN WHICH THE

MINERALS VEST IN THE GOVERNMENT".

Amendment

of section 3.

Amendment

of section 4.

Amendment

of section 5.

Amendment

of section 6.

Substitution

of Chapter

heading of

Chapter III.

67 of 1957.

Amendment

of section 4A.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-66

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

8. In section 10 of the principal Act,—

(i) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Application for mineral concession.";

(ii) in sub-section (4), in clause (a), for the words, figures and letters "sections

10B, 11, 11A or the rules made under section 11B", the words, figures and letters

"sections 10B, 10BA, 11, 11A, 11B or 11D" shall be substituted.

9. After section 10B of the principal Act, the following section shall be inserted,

namely:—

"10BA. (1) The provisions of this section shall not apply to—

(a) the areas covered under section 17A;

(b) the minerals specified in Part A of the First Schedule;

atomic mineral is equal to or greater than such threshold value as may be notified

by the Central Government from time to time;

(d) any land in respect of which the minerals do not vest in the Government.

(2) Notwithstanding anything contained in sections 10B and 11, an exploration

licence may be granted in any area by the State Government for the purpose of

undertaking reconnaissance or prospecting operations or both in respect of any mineral

specified in the Seventh Schedule.

(3) The Central Government may, by notification in the Official Gazette, and for

reasons to be recorded in writing, amend the Seventh Schedule so as to modify the

entries therein with effect from such date as may be specified in the said notification.

(4) The State Government shall, after obtaining the previous approval of the

Central Government, and in such manner as may be prescribed by the Central

Government, notify the areas in which exploration licence shall be granted, subject to

such terms and conditions as may be specified in the notification.

(5) The Central Government may require the State Government to notify the area

for grant of exploration licence within such period as may be fixed in consultation with

the State Government, and in case the State Government does not notify the area

within such period, the Central Government may, after the expiry of the period so fixed,

notify the area for grant of exploration licence.

(6) The State Government shall, for the purpose of granting exploration licence

through auction by method of competitive bidding, including e-auction, select an

applicant who fulfils the eligibility conditions as specified in this Act and grant

exploration licence to such applicant.

(7) Where—

(a) the State Government has not successfully completed auction for the

grant of exploration licence; or

(b) after completion of auction, the exploration licence or letter of intent for

grant of exploration licence has been terminated or lapsed for any reason

whatsoever,

the Central Government may require the State Government to conduct and complete

the auction or re-auction process, as the case may be, within such period as may be

fixed in consultation with the State Government, and in cases where such auction or

re-auction process is not completed within such period, the Central Government may,

after the expiry of the period so fixed, conduct auction for the grant of exploration

licence for such area:

Amendment

of section 10.

Insertion of

new section

10BA.

Grant of

exploration

licence for

minerals

specified in

Seventh

Schedule

through

auction.

No. 11-66] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that upon successful completion of the auction, the Central Government

shall intimate the details of the preferred bidder in the auction to the State Government

and the State Government shall grant exploration licence for such area to such preferred

bidder in such manner as may be prescribed by the Central Government.

(8) The holder of exploration licence shall be entitled to a share of applicable

amount quoted in the auction of mining leases payable by the lessee to the State

Government in respect of the area granted in mining lease pursuant to the prospecting

operations undertaken by the holder of such exploration licence:

Provided that the share in applicable amount payable to the holder of exploration

licence by the lessee of such area shall be allowed only in respect of the minerals

specified in the Seventh Schedule.

(9) The Central Government shall by rules provide for the manner of conducting

auction for grant of exploration licence, including its terms and conditions, the bidding

parameters for selection, share payable to the holder of exploration licence from out of

the applicable amount quoted in auction of mining leases payable by the lessee of

such area, the period for such payment and such other conditions as may be necessary.

(10) Notwithstanding anything contained in section 7,—

(a) the exploration licence shall be granted for a period of five years from

the date of execution of the exploration licence;

(b) if, after three years from the date of execution of exploration licence,

but before the date of its expiry, the holder of the exploration licence makes an

application for the extension of the period of that licence, the State Government

may, on being satisfied that within the period of five years, it shall not be possible

for the holder of such licence to complete the reconnaissance or prospecting

operations for reasons beyond his control, extend the said period to a further

period not exceeding two years.

(11) After three years from the date of execution of the exploration licence, the

holder of such licence may retain an area not exceeding twenty-five per cent. of the

total area covered under that licence for the purpose of continuing reconnaissance or

prospecting operations and shall surrender the remaining area after submitting a report

to the State Government stating the reasons for retention of the area proposed to be

retained by him and the boundaries of that area.

(12) The holder of the exploration licence shall, within three months of the

completion of the operations for which licence has been granted, or of the date of

expiry of the exploration licence, whichever is earlier, submit a geological report to the

State Government explaining the result of the reconnaissance and prospecting

operations, in such manner as may be prescribed.

(13) If the holder of the exploration licence fails to complete the reconnaissance

and prospecting operations before expiry of the exploration licence, or fails to submit

the geological report within the period specified in sub-section (12), the State

Government may take such action as it deems fit, including imposition of penalty.

(14) Within six months from the date of receipt of the geological report from the

holder of the exploration licence, the Central Government or the State Government

shall initiate the auction process for grant of one or more separate mining leases under

section 10B or section 11 or section 11D, as the case may be, in respect of the area

where existence of mineral content is established and shall select the preferred bidder

for grant of such mining leases within one year from the date of receipt of the geological

report:

Provided that in case the preferred bidder is not selected within the period so

specified, the State Government shall pay to the person who was the holder of exploration

licence such amount, and in such manner, as may be prescribed.".

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-66

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

10. After section 11C, the following section shall be inserted, namely:—

"11D. (1) Notwithstanding anything contained in this Act, the Central Government

shall, for the purpose of granting mining lease or composite licence in any area in

respect of any mineral specified in the Part D of the First Schedule, select, through

auction by method of competitive bidding, including e-auction, a preferred bidder who

fulfils the eligibility conditions as specified in section 5, on such terms and conditions,

and in such manner, as may be prescribed.

(2) Upon successful completion of the auction, the Central Government shall

intimate the details of the preferred bidder in the auction to the State Government and

the State Government shall grant mining lease or composite licence for such area, to

such preferred bidder, in such manner, as may be prescribed by the Central Government.

(3) The royalty, dead rent, applicable amount quoted in the auction and any

other statutory payment in relation to the mining lease or composite licence auctioned

by the Central Government shall accrue to the State Government or concerned

authorities, as the case may be, as if the auction has been conducted by the State

Government.".

11. In section 12 of the principal Act,—

(a) for the marginal heading, the following marginal heading shall be substituted,

namely:—

"Registers of mineral concession.";

(b) in sub-section (1),—

(i) in clause (e), the word "and" shall be omitted;

(ii) after clause (f), the following clauses shall be inserted, namely:—

"(g) a register of applications for exploration licences; and

(h) a register of exploration licences,".

12. In section 12A of the principal Act,—

(i) after the words "composite licence", wherever they occur, the words "or

exploration licence" shall be inserted;

(ii) in sub-section (4), in the proviso, for the words "or of a composite licence",

the words "or composite licence" shall be substituted.

13. In Chapter IV of the principal Act, for Chapter heading, the following Chapter

heading shall be substituted, namely:—

"RULES FOR REGULATING THE GRANT OF MINERAL CONCESSIONS".

14. In section 13 of the principal Act, in sub-section (2),—

(i) clause (ac) shall be omitted;

(ii) in clause (qqg), for the words, figures and letters "mining lease or composite

licence under section 10B, 11, 11A, 11B", the words, figures and letters "mineral

concession under section 10B, 10BA, 11, 11A, 11B, 11D" shall be substituted;

(iii) after clause (v), the following clauses shall be inserted, namely:—

"(va) the manner of notifying the areas for grant of exploration licence

under sub-section (4) of section 10BA;

(vb) the manner of granting exploration licence to the preferred bidder

under the proviso to sub-section (7) of section 10BA;

Insertion of

new section

11D.

Central

Government

to conduct

auction for

grant of

mining lease

or composite

licence in

respect of

minerals

specified in

Part D of

First

Schedule.

Amendment

of section 12.

Amendment

of section

12A.

Substitution

of Chapter

heading of

Chapter IV.

Amendment

of section 13.

No. 11-66] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(vc) the manner of conducting auction for grant of exploration licence, the

terms and conditions thereof, the bidding parameters for selection, the share

payable to the holder, the period for payment and other conditions under

sub-section (9) of section 10BA;

(vd) the manner of submitting geological report under sub-section (12) of

section 10BA;

(ve) the amount to be paid and the manner of payment under the proviso

to sub-section (14) of section 10BA;";

(iv) after clause (x), the following clauses shall be inserted, namely:—

"(xa) the terms and conditions and the manner of selecting a preferred

bidder under sub-section (1) of section 11D;

(xb) the manner of granting a mining lease or composite licence to a

preferred bidder under sub-section (2) of section 11D;".

15. In section 17A of the principal Act, in sub-sections (1), (1A) and (2), after the words

"prospecting licence", the words "or exploration licence" shall be inserted.

16. In section 18A of the principal Act, in sub-section (1), after the words "prospecting

licence", at both the places where they occur, the words "or exploration licence" shall be

inserted.

17. In section 19 of the principal Act, for the marginal heading, the following marginal

heading shall be substituted, namely:—

"Mineral concession to be void if in contravention of Act.".

18. In section 21 of the principal Act, in the Explanation, after the words "composite

licence", the words ", exploration licence" shall be inserted.

19. In section 24A of the principal Act, for the marginal heading, the following marginal

heading shall be substituted, namely:—

"Rights and liabilities of a holder of mineral concession.".

20. In the principal Act, in the First Schedule,—

(i) after the figures and letter “11C”, the figures and letter “11D” shall be inserted;

(ii) for Part B, the following Part shall be substituted, namely:—

"PART B

Atomic minerals

1. Minerals of the "rare earths" group containing Uranium and Thorium.

2. Phosphorites and other phosphatic ores containing Uranium.

3. Pitchblende and other Uranium ores.

4. Uraniferous allanite, monazite and other thorium minerals.

5. Uranium bearing tailings left over from ores after extraction of copper

and gold, ilmenite and other titanium ores.

6. Beach sand minerals, that is, economic heavy minerals found in the teri

or beach sands, which include ilmenite, rutile, leucoxene, garnet,

monazite, zircon and sillimanite.";

Amendment

of section

17A.

Amendment

of section

18A.

Amendment

of section 19.

Amendment

of section 21.

Amendment

of section

24A.

Amendment

of First

Schedule.

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-66

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

6. Diamond.

7. Gold.

8. Graphite.

9. Indium bearing minerals.

10. Lead bearing minerals.

11. Lithium bearing minerals.

12. Molybdenum bearing minerals.

13. Niobium bearing minerals.

14. Nickel bearing minerals.

15. Potash.

16. Platinum group of elements bearing minerals.

17. Minerals of 'rare earths' group.

18. Rhenium bearing minerals.

19. Rock Phosphate.

20. Selenium.

21. Silver.

22. Tantalum bearing minerals.

23. Tellurium bearing minerals.

24. Tin bearing minerals.

25. Titanium bearing minerals and ores (ilmenite, rutile and leucoxene).

26. Tungsten bearing minerals.

27. Vanadium bearing minerals.

28. Zinc bearing minerals.

29. Zirconium bearing minerals and ores including zircon.".

DR. REETA VASISHTA,

Secretary to the Govt. of India.

————

CORRIGENDA

THE BIOLOGICAL DIVERSITY (AMENDMENT) ACT, 2023

No. 10 OF 2023

In the BIOLOGICAL DIVERSITY (AMENDMENT) ACT, 2023 (10 OF 2023), as

published in the Gazette of India, Extraordinary, Part II Section, 1, dated the 3rd August, 2023,

Issue No. 13,—

(i)

in page 2, line 41, for ‘‘refferred’’, read ‘‘referred’’;

(ii)

in page 4, line 17, for ‘‘Biodivesity’’, read ‘‘Biodiversity’’;

(iii)

in page 5, line 16, for ‘‘Pachayati’’, read ‘‘Panchayati’’;

(iv)

in page 8, line 3, for ‘‘Commitee’’, read ‘‘Committee’’;

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-66

Sd/-

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(ii) after clause (c), the following clauses shall be inserted, namely:—

'(ca) "composite licence" means the exploration licence-cum-production

lease, which is a two stage operating right granted for the purpose of undertaking

exploration operation followed by production operation;

(cb) "dispatch" means removal of minerals or mineral products from the

area covered under the production lease and includes the consumption of

minerals and mineral products within such area;';

(iii) in clause (d), for the words and figures "under section 12", the words "for

the purpose of undertaking exploration operation" shall be substituted;

(iv) after clause (e), the following clause shall be inserted, namely:—

'(ea) "Government company" shall have the meaning assigned to it in

clause (45) of section 2 of the Companies Act, 2013;';

(v) in clause (i), for the words "the production lease", the words "a production

lease" shall be substituted;

(vi) in clause (j), for the words "the exploration licence is granted", the words "a

composite licence, or an exploration licence, is granted" shall be substituted;

(vii) in clause (k), for the words "an exploration licence or production lease", the

words "a composite licence, or an exploration licence, or a production lease" shall be

substituted;

(viii) in clause (o), for the words "an exploration licence, or a production lease",

the words "a composite licence, or an exploration licence, or a production lease" shall

be substituted;

(ix) after clause (r), the following clause shall be inserted, namely:—

'(ra) "production", with its grammatical variation and cognate expressions,

means the winning of mineral within the area covered under a production lease

for the purpose of processing or dispatch;';

(x) in clause (t), for the words and figures "under section 13", the words and

figures "under section 8 or section 12 or section 13" shall be substituted;

(xi) in clause (v), the words and figures "under section 11" shall be omitted;

(xii) after clause (v), the following clause shall be inserted, namely:—

'(va) "standard block" means a block of the offshore area of one minute

latitude by one minute longitude and includes the seabed and its subsoil and

waters superjacent to the seabed within such block;';

(xiii) in clause (w), for the words "boat, sailing vessel or any other vessel of any

description", the words "barge, boat, container, sailing vessel or stationary vessel or

any other vessel of any description, submersible or otherwise and remotely operated

or otherwise, used in any operation or any activity pursuant thereto" shall be

substituted.

3. In section 5 of the principal Act,—

(a) in sub-section (1),—

(i) for the words "exploration licence or production lease granted", the

words "a composite licence, or an exploration licence, or a production lease,

granted" shall be substituted;

(ii) in the proviso,—

(A) for the words "Atomic Minerals Directorate of Exploration and

Research", the words "Atomic Minerals Directorate for Exploration and

Research" shall be substituted;

18 of 2013.

Amendment

of section 5.

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(B) for the words "Naval Hydrographic Office of the Indian Navy",

the words "the National Hydrographic Office" shall be substituted;

by the Central Government", the words "any other agency including a

private entity, duly authorised in this behalf by the Central Government by

notification in the Official Gazette, subject to such conditions as may be

specified therein" shall be substituted;

(b) for sub-section (2), the following sub-section shall be substituted,

namely:—

"(2) Every permittee, licensee and lessee referred to in sub-section (1),

and the Government organisation, agency or private entity referred to in the

proviso thereof, shall—

(a) furnish to the administering authority and such other

authority as may be prescribed, all exploration and operational data,

reports, samples and other information in respect of or collected

pursuant to an operation, in such manner and within such period, as

may be prescribed; and

(b) all exploration and operational data, reports, samples and other

information in respect of or collected pursuant to an operation, shall be

held by such permittee, licensee, lessee, Government organisation, agency

or private entity, as the case may be, in strict confidence and any

dissemination, pursuant to a sale or otherwise, of such data, reports or

other information, or sharing of its samples, shall be subject to such terms

and conditions, as may be prescribed.";

(i) for the words "granted or renewed", the words "granted, extended or

acquired" shall be substituted;

(ii) for the words "exploration licence or production lease granted, renewed

or acquired", the words "composite licence, exploration licence or production

lease, granted, extended or acquired" shall be substituted.

4. In section 6 of the principal Act,—

(i) in clause (a), for the words and figures "section 3 of the Companies Act, 1956",

the words, brackets and figures "clause (20) of section 2 of the Companies Act, 2013"

shall be substituted;

(ii) for the proviso, the following provisos shall be substituted, namely:—

"Provided that no exploration licence, or composite licence, or production

lease shall be granted for an area to any person other than the Government, a

Government company or a corporation, in respect of any minerals specified in

Part B of the First Schedule to the Mines and Minerals (Development and

Regulation) Act, 1957, subject to such conditions and manner as may be

prescribed, where the grade of such mineral in such area is equal to or greater

than such threshold value as the Central Government may, by notification in the

Official Gazette, specify:

Provided further that no production lease shall be granted in respect of

any part of the offshore area, unless the existence of mineral resources in such

offshore area has been adequately established in accordance with such

parameters as may be prescribed.".

Amendment

of section 6.

1 of 1956.

18 of 2013.

67 of 1957.

No. 11-67] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

5. In section 7 of the principal Act,—

(a) in sub-section (1),—

(i) for the words "that it is expedient in the interest of", the words "that it

is expedient in public interest, strategic interest of the country, in the interest of"

shall be substituted;

(ii) after the words "conservation of mineral resources", the words "or for

any other reason" shall be inserted;

(b) in sub-section (2), for the words "opportunity of being heard", the words

"opportunity of being heard, except in cases where premature termination is being

done on the grounds of strategic interest of the country" shall be substituted;

(i) in the proviso, for the words "condone such non-commencement or

discontinuation.", the words and figures "extend the period specified in section 14

by a further period not exceeding one year and such extension shall not be

granted for more than once during the entire period of operating right:" shall be

substituted;

(ii) after the proviso, the following proviso shall be inserted, namely:—

"Provided further that where the holder of operating right—

(a) fails to undertake operation; or

(b) having commenced the operation, discontinues such

operation,

before the end of the extended period, such operating right shall also

lapse from the date of execution of the lease or, as the case may be,

discontinuance of the operation.";

(d) after sub-section (3), the following shall be inserted, namely:—

"(4) Where the holder of a production lease fails to undertake production

and dispatch for a period of four years after the date of execution of the lease, or

having commenced production and dispatch, discontinues the same for a period

of two years, then such lease shall lapse on the expiry of the period of four years

from the date of its execution or, as the case may be, two years from date of

discontinuance of the production and dispatch:

Provided that the administering authority may, on an application made by

the lessee, and after being satisfied that such non-commencement of production,

or dispatch, or discontinuation thereof, was due to the reasons beyond the

control of the lessee, may extend such period by a further period not exceeding

one year, but such extension shall not be granted for more than once during the

entire period of lease:

Provided further that where the lessee,—

(a) fails to undertake production or dispatch; or

(b) having commenced the production and dispatch, discontinues

the same,

before the end of the extended period, such lease shall lapse from the date of its

execution or, as the case may be, discontinuance of production or dispatch.".

6. In section 8 of the principal Act, after sub-section (2), the following sub-sections

shall be inserted, namely:—

"(3) Where the Central Government reserves any offshore area under

sub-section (1), the administering authority may, subject to such terms and conditions

as may be prescribed, grant a composite licence, or a production lease, in such area or

any part thereof to the Government, or a Government company, or a corporation.

Amendment

of section 8.

Amendment

of section 7.

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(4) A composite licence or a production lease granted to the Government, or a

Government company, or a corporation under sub-section (3) shall be subject to the

same terms and conditions applicable to a licensee or a lessee, as the case may be,

except the procedure specified for grant of a composite licence under section 12 or a

production lease under section 13.

(5) Where a Government company, or corporation is desirous of carrying out the

exploration operation or production operation in a joint venture with other persons,

the joint venture partner shall be selected through a competitive process, and such

Government company or corporation shall hold more than seventy-four per cent. of

the paid up share capital in such joint venture.".

7. In section 9 of the principal Act,—

(a) in sub-section (1),—

(i) after the words "any operating right, for", the words "such period as

may be specified in the order, for" shall be inserted;

(ii) for the words "offshore mineral, or for national security", the words

"offshore mineral, or for regulation of offshore areas, or for national security"

shall be substituted;

(b) in sub-section (2),—

(i) after the words "purposes of the operating right", the words "for such

period as may be specified in the order" shall be inserted;

(ii) for the words "from the date specified therein", the words "during the

period of closure specified therein" shall be substituted.

8. In section 10 of the principal Act,—

(a) in sub-section (1),—

(i) for the brackets, figure and words "(1) Within six months", the words

"Within six months" shall be substituted;

(ii) for the words "reconnaissance permit, exploration licence or production

lease", the words "reconnaissance permit, or exploration licence, or composite

licence, or production lease" shall be substituted;

(b) sub-sections (2) and (3) shall be omitted.

9. Section 11 of the principal Act shall be omitted.

10. For sections 12 and 13 of the principal Act, the following sections shall be

substituted, namely:—

"12. (1) The administering authority may, in respect of an offshore area where

the existence of mineral resources has not been adequately established for grant of a

production lease as required by the second proviso to section 6, after inviting

applications in this behalf, select any person for grant of a composite licence, who—

(a) fulfils the eligibility conditions as specified in this Act and such

conditions as may be prescribed; and

(b) is selected through auction by method of competitive bidding, including

e-auction, conducted on the basis of such terms and conditions, manner and

bidding parameters, as may be prescribed.

(2) The Central Government shall grant the composite licence to the person

selected in accordance with the procedure laid down in sub-section (1).

Amendment

of section 9.

Amendment

of section 10.

Omission of

section 11.

Substitution of

new sections

for sections

12 and 13.

Grant of

composite

licence.

No. 11-67] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(3) The licensee shall complete the exploration operations satisfactorily, as

specified in the notice inviting applications, within a period of three years from the

date of grant of the composite licence:

Provided that the administering authority may, on an application made by the

licensee three months before the lapse of the said period, for reasons to be recorded in

writing and subject to such conditions as may be prescribed, grant an extension for a

period of two years to the licensee for satisfactory completion of the exploration

operations:

Provided further that no further extension shall be granted upon expiry of the

extended period, if any, granted under the first proviso.

(4) The area granted under a composite licence shall comprise of contiguous

standard blocks, which in aggregate do not exceed an area of thirty minutes latitude by

thirty minutes longitude.

(5) Every licensee shall, on being granted a composite licence, commence and

carry out exploration operation subject to such terms, milestones and relinquishment

requirements, as may be prescribed.

(6) A licensee, who has adequately established the existence of mineral resources

in an offshore area held under the composite licence, or part thereof, as required by the

second proviso to section 6, shall, within the period specified or extended under

sub-section (3), subject to such terms and conditions, and on making an application to

the administering authority in such form, as may be prescribed, be granted one or more

production leases:

Provided that such licensee—

(a) is not in breach of the terms and conditions of his composite licence;

(b) continues to be eligible for grant of a production lease in accordance

with section 6; and

of his exploration operations:

Provided further that the total area of such production lease or production

leases, granted in pursuance of a single composite licence, shall not exceed fifteen

minutes latitude by fifteen minutes longitude.

(7) The administering authority shall, on receipt of an application under

sub-section (6), and on being satisfied that the licensee meets the requirements under

the provisions of this Act and the rules made thereunder, recommend to the Central

Government for grant of production lease to such licensee.

(8) The Central Government shall, on receipt of a recommendation under

sub-section (7) from the administering authority, grant production lease to the licensee

in accordance with such procedure as may be prescribed.

(9) Every production lease granted in pursuance of a composite licence shall be

for a period of fifty years.

(10) All rights and interests held under a composite licence in the parts of an

offshore area, in respect of which no production lease is granted, shall cease to exist

upon expiry of the composite licence.

(11) The provisions of this section shall not apply to—

(a) the areas covered under section 8; and

(b) the minerals specified in Part B of the First Schedule to the Mines and

Minerals (Development and Regulation) Act, 1957, where the grade of atomic

67 of 1957.

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

mineral is equal to or greater than such threshold value, as the Central Government

may, by notification in the Official Gazette, specify.

13. (1) The administering authority may, in respect of an offshore area where the

existence of mineral resources has been adequately established for grant of production

lease as required by the second proviso to section 6, after inviting applications in this

behalf, select any person for grant of a production lease, who—

(a) fulfils the eligibility conditions as specified in this Act and such

conditions as may be prescribed; and

(b) is selected through auction by method of competitive bidding, including

e-auction, conducted on the basis of such terms and conditions, manner and

bidding parameters, as may be prescribed.

(2) The Central Government shall grant the production lease to the applicant

selected in accordance with the procedure laid down under sub-section (1).

(3) Every production lease under this section shall be granted for a period of

fifty years.

(4) The area under a production lease shall comprise of contiguous standard

blocks and shall not exceed an area of fifteen minutes latitude by fifteen minutes

longitude.

(5) Upon grant of a production lease, the lessee shall commence and carry out

production operation in such manner and subject to such terms and conditions, as

may be prescribed.

(6) The provisions of this section shall not apply to—

(a) the areas covered under section 8; and

(b) the minerals specified in Part B of the First Schedule to the Mines and

Minerals (Development and Regulation) Act, 1957, where the grade of atomic

mineral is equal to or greater than such threshold value, as the Central Government

may, by notification in the Official Gazette, specify.".

11. After section 13 of the principal Act, the following sections shall be inserted, namely:—

"13A. (1) Notwithstanding anything contained in section 12 or section 13, no

person shall acquire in respect of any mineral or a group of associated minerals, as may

be prescribed, one or more exploration licence, composite licence and production

lease, all taken together and covering a total area of more than forty-five minutes

latitude by forty-five minutes longitude:

Provided that if the Central Government is of the opinion that in the interest of

the development of any mineral or industry, it is necessary so to do, it may, for the

reasons to be recorded in writing, increase or decrease the said area limit in respect of

any mineral or any specified category of deposits of such mineral or such group of

associated minerals.

(2) For the purposes of this section, a person acquiring by, or in the name of,

another person an operating right which is intended for himself, shall be deemed to be

acquiring it himself.

(3) For the purposes of determining the total area referred to in sub-section (1),

the area held under an operating right by a person as a member of a co-operative

society, or a company, or a corporation, or a Hindu undivided family, or a partner of a

firm, shall be deducted from the area referred to in sub-section (1) so that the sum total

of the area held by such person, under an operating right, whether as such member or

Grant of

production

lease.

Insertion of

new sections

13A, 13B and

13C.

Maximum

area for which

operating

rights may be

granted.

67 of 1957.

No. 11-67] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

partner, or individually, may not, in any case, exceed the total area specified in

sub-section (1).

13B. (1) A composite licence or a production lease granted under section 8, or

through competitive bidding under section 12 or section 13, may be transferred by the

relevant licensee or lessee, as the case may be, in such manner and subject to such

conditions, as may be prescribed, to any person eligible for grant of such licence or

lease, under the provisions of this Act:

Provided that no such transfer of a composite licence or a production lease shall

be made in contravention of any conditions, subject to which such licence or lease

was granted.

Explanation.—For the purposes of this sub-section, it is clarified that transfer

may include one or more production leases, granted pursuant to one composite licence.

(2) The provisions of this Act, the rules made thereunder and the terms and

conditions of a composite licence or a production lease, shall be binding upon the

person to whom such licence or lease, as the case may be, is transferred under

sub-section (1).

13C. (1) On and from the date of commencement of the Offshore Areas Mineral

(Development and Regulation) Amendment Act, 2023, auction being the sole method

of selection for grant of composite licence or production lease under sections 12

and 13,—

(a) all applications received prior to the said date of commencement for

grant of composite licence or production lease shall become ineligible;

(b) any exploration licence granted prior to the said date of commencement

shall become ineligible for grant of production lease over the offshore area

covered by such exploration licence.

(2) The provisions of sub-section (1) shall be applicable notwithstanding

anything contained in this Act, or any order or direction to the contrary, passed by any

court or authority, prior to the commencement of the Offshore Areas Mineral

(Development and Regulation) Amendment Act, 2023.".

12. In section 14 of the principal Act, after clause (a), the following clause shall be

inserted, namely:—

"(aa) composite licence — one year;".

13. In section 16 of the principal Act, in sub-section (1), for the words "consumed by

him from the area covered under the production", the words "consumed from the area

covered under his production" shall be substituted.

14. After section 16 of the principal Act, the following section shall be inserted,

namely:—

"16A. (1) The Central Government shall, by notification in the Official Gazette,

establish a Trust, as a non-profit autonomous body, to be called the Offshore Areas

Mineral Trust.

(2) The object of the Offshore Areas Mineral Trust shall be to use the funds

accrued to it for the following purposes, namely:—

(a) research, administration, studies and related expenditure with respect

to offshore areas and mitigation of any adverse impact that may be caused to the

ecology in the offshore area, due to operations undertaken; or

(b) providing relief upon the occurrence of any disaster in the offshore

area; or

Transfer of

composite

licence or

production

lease.

Certain

applications

and

exploration

licence to

become

ineligible.

Amendment

of section 14.

Amendment

of section 16.

Insertion of

new section

16A.

Establishment

of Offshore

Areas Mineral

Trust.

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(d) for the interest and benefit of persons affected by exploration or

production operations undertaken; or

(e) such other purposes, as may be prescribed.

(3) The composition and functions of the Offshore Areas Mineral Trust shall be

such as may be prescribed.

(4) The funds accrued to the Offshore Areas Mineral Trust shall be non-lapsable

under the public account of India and be administered in such manner as may be

prescribed.

(5) A lessee shall pay, in addition to the royalty, to the Offshore Areas Mineral

Trust, an amount which is equivalent to such percentage of the royalty paid in terms of

the First Schedule, not exceeding one-third of such royalty, in such manner as may be

prescribed.

(6) The entities specified and notified under sub-section (1) of section 5 shall be

eligible for funding under the Offshore Areas Mineral Trust, subject to such conditions

as may be specified by the Central Government.".

15. In section 17 of the principal Act, for the words "consumed by him from the area",

the words "consumed from the area" shall be substituted.

16. For section 18 of the principal Act, the following section shall be substituted,

namely:—

"18. Every lessee shall, in addition to other payments required under this Act,

pay to the Central Government in advance, the amount to be paid to the International

Seabed Authority in respect of the offshore area granted under his production lease

falling in such part of the continental shelf extending beyond two hundred nautical

miles, from the baseline from which the breadth of the territorial sea is measured,

towards fulfilment of the obligation of the Government of India under Article 82 of the

United Nations Convention on the Law of the Sea, 1982.".

17. After section 19 of the principal Act, the following section shall be inserted, namely:—

"19A. The Central Government shall take necessary steps, as may be prescribed,

for the conservation and systematic development of minerals in the offshore areas and

for the protection of environment by preventing or controlling any pollution which

may be caused by exploration or production operations.".

18. In section 23 of the principal Act,—

(a) in sub-section (1),—

(i) for clauses (a) and (b), the following clauses shall be substituted,

namely:—

"(a) whoever undertakes any reconnaissance operation, or

exploration operation, or production operation in an offshore area without

a reconnaissance permit, or a composite licence, or an exploration licence,

or a production lease, as the case may be, shall be punishable with

imprisonment for a term which may extend to five years, or with fine of

five lakh rupees, which may extend to ten lakh rupees, or with both;

(b) any permittee or licensee or lessee, who fails to furnish the

required data, or information, or document under sub-section (2) of

Amendment

of section 17.

Substitution of

new section

for section 18.

Contribution

towards

International

Seabed

Authority.

Insertion of

new section

19A.

Duty of

Central

Government

on mineral

conservation

and

development.

Amendment

of section 23.

No. 11-67] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

section 5 in the manner provided therein, shall be punishable

with imprisonment which may extend to three years, or with fine of

five lakh rupees, which may extend to ten lakh rupees, or with both.

Explanation.—For the purposes of clauses (a) and (b), the amount

of fine provided shall be in respect of each standard block of such part of

the offshore area where such reconnaissance operation, or exploration

operation, or production operation is undertaken.";

(ii) in clause (d),—

(A) for the word "punished", the word "punishable" shall be

substituted;

(B) for the words "with fine which may extend to fifty lakh rupees",

the words "with fine of twenty-five lakh rupees, which may extend to

fifty lakh rupees" shall be substituted;

(b) in sub-section (2), in the long line, for the words "punished with imprisonment

for a term which may extend to five years, or with fine which may extend to

fifty thousand rupees", the words "punishable with imprisonment which may extend

to five years, or with fine of two lakh rupees, which may extend to five lakh rupees"

shall be substituted;

"(2A) Whoever, having been convicted of an offence under sub-section (1)

or sub-section (2), is again convicted of an offence under that sub-section,

shall, in addition to the punishment provided therefor, be punishable with

additional fine which may extend to one lakh rupees for each day during which

he continues to commit that offence.";

(d) in sub-section (3),—

(i) the words "or the rules made thereunder" shall be omitted;

(ii) for the word "punished", the word "punishable" shall be substituted;

(iii) for the words "with fine which may extend to one crore rupees", the

words "with fine of fifty lakh rupees, which may extend to one crore rupees"

shall be substituted;

(e) after sub-section (3), the following shall be inserted, namely:—

"(4) Any rule made under any provision of this Act may provide that any

contravention thereof shall be punishable with imprisonment for a term which

may extend to five years or with fine of fifty lakh rupees, which may extend to

one crore rupees, or with both, and in the case of a continuing contravention,

with additional fine which may extend to five lakh rupees for every day during

which such contravention continues after conviction for the first such

contravention.".

19. In section 28 of the principal Act, in sub-section (1), in clause (b), for the words

"one lakh rupees and which may extend to ten lakh rupees", the words "five lakh rupees and

which may extend to fifty lakh rupees" shall be substituted.

20. After section 34 of the principal Act, the following shall be inserted, namely:—

"34A. The Central Government may, of its own motion and for reasons to be

recorded in writing, and in accordance with such terms as may be prescribed, revise

any order made by the administering authority or any officer under this Act or the rules

made thereunder.

Amendment

of section 28.

Insertion of

new sections

34A, 34B and

34C.

Power of

revision by

Central

Government.

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

34B. Notwithstanding anything contained in this Act, the Central Government

may give such directions to the administering authority, as it may deem necessary, in

public interest, strategic interest of the country, conservation and development of

mineral, or to carry out the provisions of this Act or the rules made thereunder.

34C. The Central Government may, for the purposes of this Act, require—

(a) the administering authority; or

(b) a permittee or a licensee or a lessee; or

activity in respect of minerals in the offshore area,

to furnish such information as it may deem necessary for, or relevant to, any enquiry or

proceeding, under this Act.".

21. In section 35 of the principal Act, in sub-section (2),—

(i) after clause (a), the following clauses shall be inserted, namely:—

"(aa) such other authority to whom, all exploration and operational data,

reports, samples and other information in respect of or collected pursuant to an

operation, is to be furnished by the lessee, licensee or permittee the manner and

the period within which, they are to be furnished, under clause (a) of

sub-section (2) of section 5;

(ab) the terms and conditions subject to which the data, reports, samples

or information is to be disseminated pursuant to a sale or otherwise under

clause (b) of sub-section (2) of section 5;";

(ii) for clause (c), the following clauses shall be substituted, namely:—

"(c) the conditions and manner for regulating the grant of mineral

concessions in respect of minerals specified in Part B of the First Schedule to the

Mines and Minerals (Development and Regulation) Act, 1957 under the first

proviso to section 6;

(ca) the parameters for adequately establishing existence of mineral

resources under the second proviso to section 6;";

(iii) clauses (d) to (j) shall be omitted;

(iv) after clause (j), the following clauses shall be inserted, namely:—

"(ja) the terms and conditions for grant of a composite licence or a

production lease to a Government company or corporation under section 8;

(jb) the eligibility conditions to be fulfilled, the terms and conditions for

conducting competitive bidding, the manner and bidding parameters for grant of

a composite licence under sub-section (1) of section 12;

(jc) the conditions subject to which extension is to be granted to the

licensee for completion of the exploration operations under the first proviso to

sub-section (3) of section 12;

(jd) terms, milestone and relinquishment requirements for commencing

and carrying out exploration operation under sub-section (5) of section 12;

(je) the form of application to be made to the administering authority for

grant of production lease under sub-section (6) and the procedure therefor

under sub-section (8) of section 12;

(jf) eligibility conditions to be fulfilled, the terms and conditions for

conducting competitive bidding, the manner and bidding parameters for grant of

a production lease under sub-section (1) of section 13;

Amendment

of section 35.

Power of

Central

Government

to issue

directions.

Power of

Central

Government

to call for

information.

67 of 1957.

No. 11-67] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

(jg) the terms and conditions subject to which the production operations

shall be commenced and carried out under sub-section (5) of section 13;

(jh) the group of associated minerals to be specified under sub-section (1)

of section 13A;

(ji) the manner and the conditions for transfer of a composite licence or a

production lease under section 13B;

(jj) such other purposes for which the funds accrued to the Offshore Area

Mineral Trust shall be used under sub-section (2) of section 16A;

(jk) the composition and functions of the Offshore Area Mineral Trust

under sub-section (3) of section 16A;

(jl) the manner of administration of funds accrued to the Offshore Area

Mineral Trust under sub-section (4) of section 16A;

(jm) the manner of payment of amounts to the Offshore Area Mineral Trust

under sub-section (5) of section 16A;";

(v) after clause (k), the following clause shall be inserted, namely:—

"(ka) the steps necessary to be taken for conservation and systematic

development of minerals in the offshore areas and for the protection of

environment by preventing or controlling any pollution which may be caused

by exploration or production operations under section 19A;";

(vi) after clause (p), the following clause shall be inserted, namely:—

"(pa) the measures to be taken for preventing illegal mining, transportation,

and storage of minerals and for the purposes connected therewith;".

22. Section 36 of the principal Act shall be omitted.

23. In the Second Schedule to the principal Act, in the Table, for the entries in column (1)

relating to size, the following shall be substituted, namely:—

Size

"Standard block of 1 minute longitude by 1 minute latitude.".

24. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central

Government may, by order, published in the Official Gazette, make such provisions not

inconsistent with the provisions of the principal Act, as appear to it to be necessary or

expedient for removing the difficulty:

Provided that no such order shall be made under this sub-section after the expiry of a

period of two years from the commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be after it is made,

before each House of Parliament.

DR. REETA VASISHTA,

Secretary to the Govt. of India.

Omission of

section 36.

Amendment

of Second

Schedule.

Removal of

difficulties.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II— SEC. 1]

Sd/-

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-67

THE JAN VISHWAS (AMENDMENT OF PROVISIONS) ACT, 2023

NO. 18 OF 2023

[11th August, 2023.]

An Act to amend certain enactments for decriminalising and rationalising offences

to further enhance trust-based governance for ease of living and doing business.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:—

1. (1) This Act may be called the Jan Vishwas (Amendment of Provisions) Act, 2023.

(2) It shall come into force on such date as the Central Government may, by notification in

the Official Gazette, appoint; and different dates may be appointed for amendments relating

to different enactments mentioned in the Schedule.

2. The enactments mentioned in column (4) of the Schedule are hereby amended to the

extent and in the manner mentioned in column (5) thereof.

3. The fines and penalties provided under various provisions in the enactments

mentioned in the Schedule shall be increased by ten per cent. of the minimum amount of fine

or penalty, as the case may be, prescribed therefor, after the expiry of every three years from

the date of commencement of this Act.

Short title and

commencement.

Amendment

of certain

enactments.

Revision of

fines and

penalties.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 11th August, 2023/Sravana 20, 1945 (Saka)

The following Act of Parliament received the assent of the President on the

11th August, 2023 and is hereby published for general information:—

———————————————————————————————

Vol. 139] Srinagar, Thu., the 11th June, 2026/21st Jyai., 1948. [No. 11-68

———————————————————————————————

PART IV

Reprints from the Government of India Gazette.

______________________________________________________________

_____

EXTRAORDINARY

REGD NO. JK–33

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

4.The amendment or repeal by this Act of any enactment shall not affect any other enactment

in which the amended or repealed enactment has been applied, incorporated or referred to;

and this Act shall not affect the validity, invalidity, effect or consequences of anything

already done or suffered, or any right, title, obligation or liability already acquired, accrued or

incurred or any remedy or proceeding in respect thereof, or any release or discharge of, or

from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted,

or the proof of any past act or thing;

nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course

of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption,

office or appointment, notwithstanding that the same respectively may have been in any

manner affirmed, or recognised or derived by, in or from any enactment hereby amended or

repealed;

nor shall the amendment or repeal by this Act of any enactment revive or restore any

jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice,

procedure or other matter or thing not now existing or in force.

THE SCHEDULE

(See section 2)

Sl.

Year

No.

Short title

Amendments

No.

(1)

(2)

(3)

(4)

(5)

1867

The Press and

(A) In section 8C,—

Savings.

(i) in sub-section (1), after the words,

figure and letter "declaration under section

8B", the words, figures and letter "or an

order by the Press Registrar suspending or

cancelling the certificate of registration

under section 12 or imposing penalties

under section 13 or under section 19K" shall

be inserted;

(ii) in sub-section (2), after the words

"records from the Magistrate", the words

"or from the Press Registrar, as the case

may be," shall be inserted.

(B) For sections 12 to 14, the following

sections shall be substituted, namely:—

"12. Suspension or cancellation of

certificate of registration.—(1) The Press

Registrar may, by order, suspend the

certificate of registration of a newspaper

for a period not exceeding one year, if—

(a) the publisher has failed to

publish the newspaper continuously.

Explanation.—For the removal

of doubts, it is hereby clarified that if

a newspaper publishes less than half

of its issues, as are required to be

published under rule (6) of section 5,

such newspaper shall be deemed to

Registration of

Books Act, 1867

2 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

have failed to publish continuously;

(b) the publisher of a

newspaper has given false particulars

in the annual statement; or

newspaper has failed to furnish the

annual statement within two years

from the end of the financial year for

which the annual statement was to

be furnished.

(2) The Press Registrar may, by order,

cancel the certificate of registration where—

(i) a newspaper has ceased

publication for a period exceeding

twenty-four months;

(ii) the publisher of a

newspaper fails to furnish the annual

statement even after the expiry of the

period during which the certificate of

registration was suspended under

clause (c) of sub-section (1);

(iii) the registration was

obtained on false representation or

on concealment of any material fact;

(iv) the title of the newspaper

bears the same or similar title already

held by any other owner of a

newspaper either in the same

language anywhere in India or in any

other language in the same State or

Union territory.

(3) No order for suspension or

cancellation of certificate of registration

shall be made under this section, without

giving a reasonable opportunity of being

heard to the publisher or owner of the

newspaper, as the case may be.

(4) A copy of order of suspension or

cancellation passed under this section shall

be made available to the Central Government

or the State Government or the Union

territory administration, as the case may be,

and to the Magistrate.

13. Penalty for certain contra-

ventions.—The Press Registrar may impose

a penalty—

(i) not exceeding ten thousand

rupees where the publisher prints or

publishes any book or paper

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 3

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

otherwise than in conformity with the

provisions contained in section 3;

(ii) not exceeding ten thousand

rupees where the keeper of the press

fails to make and subscribe the

declaration in conformity with the

provisions contained in section 4;

(iii) not exceeding twenty

thousand rupees where the publisher

fails to furnish the annual statement

as required under clause (a) of

section 19D within one year from the

end of the financial year in respect of

which the annual statement was

required to be furnished;

(iv) not exceeding twenty

thousand rupees where a person who

has ceased to be a printer or publisher

of any newspaper fails or neglects to

make a declaration in compliance with

the provisions of section 8;

(v) not exceeding two thousand

rupees for not delivering books or not

supplying printer with maps referred

to in section 9;

(vi) not

exceeding

two

thousand rupees where any printer

of a newspaper neglects to deliver

copies of the newspaper in

compliance with the provisions of

sections 11A and 11B.".

(D) For section 19K, the following section

shall be substituted, namely:—

"19K. Penalty for contravention of

section 19D or section 19E.—If the publisher

of any newspaper—

(a) refuses or neglects to

comply with the provisions of

clause (b) of section 19D or

section 19E; or

(b) publishes in the newspaper

in pursuance of clause (b) of

section 19D any particulars relating

to the newspaper which he has

reason to believe to be false,

he shall be liable to penalty not exceeding

ten thousand rupees.".

(E) Section 19L shall be omitted.

(1)

(2)

(3)

(4)

(5)

4 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Chapter X shall be omitted.

(A) In section 22,—

(a) in clause (iii), for the word and

figures "section 16,", the words and figures

"section 16; or" shall be substituted;

(b) after clause (iii), the following

clause shall be inserted, namely:—

"(iv) to report an accident to a

boiler or boiler component when so

required under section 18,";

"punishable with fine", the words "liable to

penalty" shall be substituted.

(B) For section 23, the following section

shall be substituted, namely:—

"23. Penalties for illegal use of

boiler.—Any owner of a boiler who—

(a) in any case in which a

certificate or provisional order is

required for the use of the boiler

under this Act, uses the boiler either

without any such certificate or order

being in force or at a higher pressure

than that allowed thereby; or

(b) uses or permits to be used a

boiler which has been transferred

from one State to another without

such transfer having been reported

as required under clause (b) of

section 6; or

number allotted to the boiler under

this Act to be permanently marked on

the boiler as required under

sub-section (6) of section 7,

shall be liable to penalty which may extend

to one lakh rupees, and in the case of a

continuing contravention or failure, with an

additional penalty which may extend to one

thousand rupees for every day during

which such contravention or failure

continues.".

shall be omitted.

(D) In section 25, in sub-section (1), for the

words “punishable with fine”, the words “liable

to penalty” shall be substituted.

(E) After section 26, the following sections

shall be inserted, namely:—

“26A. Adjudication.—(1) The State

Government or the Union territory

(1)

(2)

(3)

(4)

(5)

1898

The Indian Post

Office Act, 1898

1923

The Boilers

Act, 1923

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 5

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

administration, as the case may be, for the

purposes of determining the penalties under

sections 22, 23, sub-section (1) of section

25 and section 30, may authorise the District

Magistrate or the Additional District

Magistrate, as the case may be, having

jurisdiction, to be the adjudicating officer

to hold an inquiry and impose penalty, in

the manner as may be prescribed by the State

Government or the Central Government, as

the case may be.

(2) The adjudicating officer may

summon and enforce the attendance of any

person acquainted with the facts and

circumstances of the case to give evidence

or to produce any document, which in the

opinion of the adjudicating officer, may be

useful for, or relevant to, the subject-matter

of the inquiry, and if, on such inquiry, he is

satisfied that the person concerned has

failed to comply with the provisions of

sections 22, 23, sub-section (1) of section

25 and section 30, he may impose penalty:

Provided that no such penalty shall

be imposed without giving the person

concerned a reasonable opportunity of

being heard.

26B.

Appeal.—(1)

Whoever

aggrieved by the order, passed by the

adjudicating officer under section 26A, may

prefer an appeal to an officer not below the

rank of Secretary to the State Government

or the Union territory administration, as the

case may be, to be an appellate authority,

specially authorised by that Government or

administration in this behalf, within sixty

days from the date of receipt of order, in

such form and manner as may be prescribed

by the State Government or the Central

Government, as the case may be.

(2) An appeal may be admitted after

the expiry of the period of sixty days if the

appellant satisfies the appellate authority

that he had sufficient cause for not

preferring the appeal within that period.

(3) The appellate authority may, after

giving the parties to the appeal an

opportunity of being heard, pass such order

as he may think fit.

(4) An appeal under sub-section (1)

shall be disposed of within sixty days from

the date of filing.”.

(1)

(2)

(3)

(4)

(5)

6 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(F) In section 27, the words “Presidency

Magistrate or a” shall be omitted.

(G) In section 28A, in sub-section (1A), after

clause (c), the following clauses shall be inserted,

namely:—

“(ca) the manner of holding inquiry

and imposing penalty under sub-section (1)

of section 26A;

(cb) the form and manner of preferring

appeal under sub-section (1) of section

26B;”.

(H) In section 29, in sub-section (1), after

clause (h), the following clauses shall be inserted,

namely:—

“(ha) the manner of holding inquiry

and imposing penalty under sub-section (1)

of section 26A;

(hb) the form and manner of preferring

appeal under sub-section (1) of

section 26B;”.

(I) In section 30,—

(i) for the words “punishable, in the

case of a first offence, with fine”, the words

“liable to penalty, in the case of a first

contravention, with penalty’’ shall be

substituted;

(ii) for the words “subsequent

offence, with fine”, the words “subsequent

contravention, with penalty” shall be

substituted.

(A) In section 26,—

(i) in sub-section (1), clauses (d)

and (e) shall be omitted;

(ii) after sub-section (1), the following

sub-section shall be inserted, namely:—

"(1A) Any person who, in a

reserved forest—

(a) trespasses

pastures cattle, or permits cattle

to trespass shall be liable to

penalty which may extend to

five hundred rupees, in addition

to such compensation for

damage done to the forest as

determined by a Forest-officer

empowered under section 68;

(b) causes any damage

by negligence in felling any tree

(1)

(2)

(3)

(4)

(5)

1927

The Indian Forest

Act, 1927

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 7

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

or cutting or dragging any

timber shall be liable to penalty

which may extend to five

thousand rupees, in addition to

such compensation for damage

done to the forest as

determined by a Forest-officer

empowered under section 68.”.

(B) In section 33,—

(i) in sub-section (1), clauses (e), (f)

and (g) shall be omitted;

(ii) after sub-section (1), the following

sub-section shall be inserted, namely:—

"(1A) Any person who in a

protected forest—

(a) leaves burning any

fire kindled by him in the

vicinity of any tree reserved

under section 30, whether

standing, fallen or felled, or

closed portion of any protected

forest;

(b) fells any tree or drags

any timber so as to damage any

tree reserved as aforesaid,

shall be liable to penalty which may

extend to five thousand rupees in

addition to such compensation for

damage done to the forest as

determined by a Forest-officer

empowered under section 68.”.

(i) for the marginal heading, the

following marginal heading shall be

substituted, namely:—

"Power to compound offences

and impose penalties.";

(ii) in sub-section (1)—

(I) in clause (a), for the word

", and", the word "; or" shall be

substituted;

(II) after clause (a), the

following clause shall be inserted,

namely:—

"(aa) to accept from any

person a sum of money by way

(1)

(2)

(3)

(4)

(5)

8 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(1)

(2)

(3)

(4)

(5)

of penalty or compensation for

violation of sub-section (1A) of

section 26 or sub-section (1A)

of section 33; and".

(A) In section 3, in sub-section (2), after

clause (g), the following clauses shall be inserted,

namely:—

“(ga) holding inquiry and imposing

penalty under sub-section (1) of section 5C;

(gb) preferring appeal under

sub-section (1) of section 5D;”.

(B) In section 4, for the words “punishable

with imprisonment for a term not exceeding six

months and fine not exceeding five thousand

rupees”, the words “liable to penalty not

exceeding five lakh rupees” shall be substituted.

with imprisonment for a term not exceeding three

years and fine not exceeding five thousand

rupees”, the words “liable to penalty not

exceeding fifteen lakh rupees” shall be

substituted.

(D) In section 5A, for the words “punishable

with imprisonment for a term not exceeding six

months and fine not exceeding five thousand

rupees”, the words “liable to penalty not

exceeding three lakh rupees” shall be substituted.

(E) In section 5B, in sub-section (4), for the

words “punishable with imprisonment for a term

not exceeding six months and fine not exceeding

five thousand rupees”, the words “liable to

penalty not exceeding five lakh rupees” shall be

substituted.

(F) For section 5C, the following sections

shall be substituted, namely:—

"5C. Adjudicating

officer.—

(1) The Central Government may, for the

purposes of determining the penalties under

sections 4, 5, 5A and 5B, appoint an officer

not below the rank of Deputy Secretary to

the Government of India or an officer not

below the rank of Deputy Secretary to the

State Government, to be adjudicating officer

to hold an inquiry and impose penalty, in

the manner as may be prescribed:

1937

The Agricultural

Produce (Grading

and Marking)

Act, 1937

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 9

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that the Central Government

may appoint as many adjudicating officers

as may be required.

(2) The adjudicating officer may

summon and enforce the attendance of any

person acquainted with the facts and

circumstances of the case to give evidence

or to produce any document, which in the

opinion of the adjudicating officer, may be

useful for, or relevant to, the subject-matter

of the inquiry and if, on such inquiry, he is

satisfied that the person concerned has

failed to comply with the provisions of

sections 4, 5, 5A and 5B, he may impose

penalty:

Provided that no such penalty shall

be imposed without giving the person

concerned a reasonable opportunity of

being heard in the matter.

5D. Appeal.—(1) Whoever aggrieved

by the order, passed by the adjudicating

officer under section 5C may prefer an appeal

to the Agricultural Marketing Adviser,

Government of India within thirty days from

the date of receipt of order in such manner

as may be prescribed.

(2) An appeal may be admitted after

the expiry of the period of thirty days if the

appellant satisfies the Agricultural

Marketing Adviser that he had sufficient

cause for not preferring the appeal within

that period.

(3) The Agricultural Marketing

Adviser may, after giving the parties to the

appeal an opportunity of being heard, pass

such order as he may think fit.

(4) The Agricultural Marketing

Adviser referred to in sub-section (1) shall

dispose of the appeal within sixty days from

the date of filing.

5E. Recovery.—Notwithstanding

anything contained in this Act, if penalty

imposed by the adjudicating officer under

section 5C or order of the Agricultural

Marketing Adviser under section 5D, as the

case may be, is not deposited, the amount

shall be recovered as an arrear of land

revenue.".

(1)

(2)

(3)

(4)

(5)

10 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(A) In section 29, for the words "punishable

with fine which may extend to five thousand

rupees", the words "liable to penalty which may

extend to one lakh rupees" shall be substituted.

(B) In section 30, in sub-section (2), for the

words "imprisonment which may extend to two

years, or with fine which shall not be less than ten

thousand rupees, or with both", the words "fine

which shall not be less than five lakh rupees" shall

be substituted.

the words and figures "of section 13,", the words,

brackets, letters and figures "clause (d) of section

27 and clause (ii) of section 27A," shall be inserted.

(1)

(2)

(3)

(4)

(5)

1940

The Drugs and

Cosmetics

Act, 1940

1944

The Public Debt

Section 27 shall be omitted.

Act, 1944

(A) In section 11, in sub-section (3), for the

words "imprisonment for a term which may extend

to one year or with fine or with both", the words

and figures "penalty which may extend to one

lakh rupees or cancellation of licence issued under

section 14, or with both" shall be substituted.

(B) In section 13, sub-section (3) shall be

omitted.

clause (xxiii), the following clauses shall be

inserted, namely:—

"(xxiiia) the manner of holding

inquiry and imposing penalty under

sub-section (1) of section 26B;

(xxiiib) the form and manner of

preferring appeal under sub-section (2) of

section 26B;".

(D) In section 26, in sub-section (1), in the

long line, for the words "punishable with

imprisonment for a term which may extend to one

year, or with fine which may extend to five

thousand rupees, or with both", the words "liable

to penalty which may extend to fifty thousand

rupees" shall be substituted.

(E) After section 26A, the following section

shall be inserted, namely:—

"26B. Adjudication of penalties.—(1)

For the purposes of adjudging the penalties

under sub-section (3) of section 11 and

section 26, the Executive Director shall

appoint the Secretary to the Board or any

other officer authorised by the Central

Government, as the case may be, to be an

adjudicating officer for holding an inquiry

The Rubber

Act, 1947

1947

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 11

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(1)

(2)

(3)

(4)

(5)

and imposing penalty in the manner as may

be prescribed, after giving any person

concerned a reasonable opportunity of

being heard.

(2) Whoever is aggrieved by any

order of the adjudicating officer may prefer

an appeal to the Executive Director, within a

period of sixty days from the date of receipt

of such order in such form and manner as

may be prescribed.

(3) An appeal may be admitted after

the expiry of the period of sixty days if the

appellant satisfies the Executive Director

that he had sufficient cause for not

preferring the appeal within that period.

(4) No appeal shall be disposed of

unless the appellant has been given a

reasonable opportunity of being heard.

(5) An appeal under sub-section (2)

shall be disposed of within sixty days from

the date of filing.

(6) The amount of penalty imposed

under sub-section (1), if not paid, may be

recovered as an arrear of land revenue.".

(A) In section 18, in sub-section (2), after

clause (h), the following clauses shall be inserted,

namely:—

"(i) the manner of holding inquiry and

imposing penalty under sub-section (1) of

section 43A;

(j) the form and manner of preferring

appeal under sub-section (2) of section

43A.".

(B) In section 26A, in sub-section (3), for

the words "punishable with imprisonment for a

term which may extend to six months, or with fine

not exceeding one thousand rupees, or with both",

the words "liable to penalty which may extend to

one lakh rupees" shall be substituted.

following sub-section shall be substituted,

namely:—

"(1) If any person whose name is not

for the time being entered in the register of

the State falsely pretends that it is so entered

or uses in connection with his name or title

any words or letters reasonably calculated

to suggest that his name is so entered, he

shall be punishable on first conviction with

fine which may extend to one lakh rupees

and on subsequent conviction with

imprisonment which may extend to three

1948

The Pharmacy

Act, 1948

12 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(1)

(2)

(3)

(4)

(5)

months or with fine not exceeding two lakh

rupees, or with both:

Provided that it shall be a defence if

the name of the person is entered in the

of claim, an application for registration in

the State had been made.".

(D) In section 42, in sub-section (2), for the

words "imprisonment for a term which may extend

to six months, or with fine not exceeding one

thousand rupees or with both", the words

"imprisonment for a term which may extend to three

months, or with fine which may extend to two lakh

rupees, or with both" shall be substituted.

(E) After section 43, the following section

shall be inserted, namely:—

"43A. Adjudication of penalties.—(1)

For the purposes of adjudging the penalties

under section 26A, the Central Government

shall authorise the President of the State

Council, where the alleged violation is

committed, to be the adjudicating officer for

holding an inquiry and impose penalty in

the manner as may be prescribed under

section 18, after giving any person

concerned a reasonable opportunity of

being heard.

(2) Whoever is aggrieved by any

order of the adjudicating officer may prefer

an appeal to the President, Central Council,

within a period of forty-five days from the

date of receipt of such order in such form

and manner as may be prescribed under

section 18.

(3) The President, Central Council

may entertain an appeal after the expiry of

forty-five days, if it is satisfied that the

appellant was prevented from sufficient

cause for filing the appeal within the said

period.

(4) No appeal shall be disposed of

unless the appellant has been given a

reasonable opportunity of being heard.

(5) An appeal under sub-section (2)

shall be disposed of within ninety days from

the date of filing.

(6) The amount of penalty imposed

under sub-section (1), if not paid, may be

recovered as an arrear of land revenue.".

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 13

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(A) In section 24, in sub-section (1), for the

long line, the following long line shall be

substituted, namely:—

"he shall be liable to penalty which

may extend to twenty-five lakh rupees.".

(B) For section 24A, the following sections

shall be substituted, namely:—

"24A. Adjudication.—(1) The

Central Government, for the purposes of

determining the penalties under section 24,

shall authorise the District Magistrate or

the Additional District Magistrate, having

jurisdiction, to be the adjudicating officer,

to hold an inquiry and impose penalty in

the manner, as may be prescribed.

(2) The adjudicating officer may

summon and enforce the attendance of any

person acquainted with the facts and

circumstances of the case to give evidence

or to produce any document, which in the

opinion of the adjudicating officer, may be

useful for, or relevant to, the subject-matter

of the inquiry and if, on such inquiry, he is

satisfied that the person concerned has

failed to comply with the provisions of this

Act, he may impose such penalty as he

thinks fit in accordance with the provisions

of section 24:

Provided that no such penalty

shall be imposed without giving the person

concerned a reasonable opportunity of

being heard.

24B. Appeal.—(1)

Whoever

aggrieved by the order, passed by the

adjudicating officer under section 24A, may

prefer an appeal to an officer not below the

rank of Joint Secretary to the Government

of India, to be an appellate authority, within

thirty days from the date of receipt of order,

in such form and manner as may be

prescribed.

(2) An appeal may be admitted after

the expiry of the period of thirty days if the

appellant satisfies the appellate authority

that he had sufficient cause for not

preferring the appeal within that period.

(3) The appellate authority may, after

giving the parties to the appeal an

opportunity of being heard, pass such order

as he may think fit.

(1)

(2)

(3)

(4)

(5)

10.

1951

The Industries

(Development

and Regulation)

Act, 1951

14 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(4) An appeal under sub-section (1)

shall be disposed of within sixty days from

the date of filing.

24C. Recovery.—Notwithstanding

anything contained in this Act, if penalty

imposed by the adjudicating officer under

section 24A or order of the appellate

authority under section 24B, as the case

may be, is not deposited, the amount shall

be recovered as an arrear of land revenue.".

(D) In section 28, for the word "prosecuted",

the words "imposed penalty" shall be substituted.

(E) Sections 29 and 29A shall be omitted.

(F) In section 30,—

(i) in sub-section (2), after clause (pp),

the following clauses shall be inserted,

namely:—

"(ppa) the manner of holding

inquiry and imposing penalty under

sub-section (1) of section 24A;

(ppb) the form and manner

preferring

appeal

under

sub-section (1) of section 24B;";

(ii) in sub-section (3), for the word

"punishable", the words "liable to penalty"

shall be substituted.

(A) In section 7,—

(i) for sub-section (1), the following

sub-section shall be substituted,

namely:—

‘(1) If any person—

(a) without lawful

authority (the burden of

proving which shall be on such

person) alters or tampers in any

way any film after it has been

certified, he shall be punishable

with imprisonment for a term

which may extend to three

years or with fine which shall

not be less than ten lakh

rupees, or with both;

(b) exhibits or permits to

be exhibited in any place, any

film—

(1)

(2)

(3)

(4)

(5)

11.

1952

The Cinematograph

Act, 1952

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 15

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(i) which has

not been certified by

the Board;

(ii)

which,

when exhibited does

not

display

the

prescribed mark of the

Board;

(iii)

which,

when

exhibited

displays a mark of the

Board which has

since been altered or

tampered with, after

the mark has been

affixed,

he shall be punishable with

imprisonment for a term which

may extend to three years or

with fine which may extend to

ten lakh rupees, or with both

and in the case of a continuing

offence with a further fine

which may extend to one lakh

rupees for each day during

which the offence continues;

be exhibited in any place, a

video film in contravention of

the provisions of clause (a) or

clause (b), he shall be

punishable with imprisonment

for a term which may extend to

three years or with fine which

may extend to ten lakh rupees,

or with both, and in the case of

a continuing offence with a

further fine which may extend

to one lakh rupees for each day

during which the offence

continues;

(d) exhibits or permits to

be exhibited any film, which has

been certified by the Board as

‘‘A’’ within the meaning of this

Act to any minor, such person

shall be liable to penalty not

exceeding ten thousand rupees

per person for every such

exhibition, levied by the

authorised officer in such

manner as may be prescribed;

(e) exhibits or permits to

be exhibited any film, which has

been certified by the Board as

‘‘S’’ within the meaning of this

(1)

(2)

(3)

(4)

(5)

16 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

Act, to a person who is not a

member of such profession or

class, shall be liable to penalty

not exceeding ten thousand

rupees per person for every

such exhibition, levied by the

authorised officer in such

manner as may be prescribed;

(f) fails to comply with the

provisions contained in section

6A or with any order made by

the Central Government or by

the Board in the exercise of any

of the powers or functions

conferred on it by this Act or

the rules made thereunder, he

shall be liable to penalty not

exceeding five lakh rupees,

levied by the authorised officer

and in such manner as may be

prescribed:

Provided

that

notwithstanding anything

contained in section 29 of the

Code of Criminal Procedure,

1973 (2 of 1974), it shall be lawful

for

any

Metropolitan

Magistrate, or any Judicial

Magistrate of the First Class

specially empowered by the

State Government in this behalf,

to pass a sentence of fine

exceeding five thousand

rupees

any

person

convicted of any offence

punishable under this Part

under clauses (a) to (c):

Provided further that no

distributor or exhibitor or owner

or employee of a cinema house

shall be liable to punishment for

contravention of any condition

of endorsement of caution that

has been certified as "UA"

under this Part.';

(ii) after sub-section (3), the following

sub-section shall be inserted, namely:—

"(4) Whoever aggrieved by

any penalty imposed under clauses

(d) to (f) of sub-section (1) or

section 14, may prefer an appeal to

such appellate authority within such

period and in such form and manner

as may be prescribed.".

(B) In section 8, in sub-section (2), after

clause (cb), the following clauses shall be inserted,

namely:—

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 17

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

"(cc) the authorised officer and the

manner of levy of penalty by him in terms of

clauses (d) to (f) of sub-section (1) of

section 7;

(cd) the period, form and manner of

preferring appeal and appellate authority

under sub-section (4) of section 7;" .

with fine which may extend to one thousand

rupees and, in the case of a continuing offence,

with a further fine which may extend to one

hundred rupees for each day during which the

offence continues", the words "liable to penalty

of one lakh rupees and, in the case of a continuing

contravention, with a further penalty which may

extend to ten thousand rupees for each day during

which the contravention continues" shall be

substituted.

(D) For section 15, the following section

shall be substituted, namely:—

"15. Power to revoke or suspend

licence.—(1) Where the holder of a licence

has been convicted of an offence under

clauses (a) to (c) of sub-section (1) of

section 7, the licence may be revoked by

the licensing authority.

(2) Where the holder of a licence has

been imposed penalty for contravention

under clauses (d) to (f) of sub-section (1) of

section 7 or section 14, the licence may be

suspended by the licensing authority for a

period not exceeding thirty days:

Provided that in cases of more than

three contraventions over a period of three

years, the licensing authority, may, for the

reasons to be recorded in writing, by order,

revoke the licence:

Provided further that no order under

this section shall be made without giving

the holder of the licence a reasonable

opportunity of being heard.".

(A) Sections 38 to 40 shall be omitted.

(B) In section 41, in sub-section (1), for the

words "punishable with imprisonment for a term

which may extend to six months, or with fine which

may extend to five thousand rupees, or with

both,", the words "liable to penalty which may

extend to fifty thousand rupees" shall be

substituted.

with imprisonment which may extend to six months,

or with fine which may extend to five thousand

rupees, or with both, and in the case of a continuing

(1)

(2)

(3)

(4)

(5)

12.

1953

The Tea Act, 1953

18 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

contravention with an additional fine which may

extend to five hundred rupees for every day

during which such contravention continues after

conviction for the first such contravention", the

words "liable to penalty which may extend to fifty

thousand rupees and for subsequent

contravention, penalty which may extend to one

lakh rupees" shall be substituted.

(D) After section 42, the following

section shall be inserted, namely:—

"42A. Adjudication

penalties.—(1) For the purposes of

adjudging the penalties under

sub-section (1) of section 41 and

section 42, the Deputy Chairman of

the Board shall appoint the Secretary

to the Board or any other officer

authorised

the

Central

Government, as the case may be, to

be an adjudicating officer for holding

an inquiry and imposing penalty in

the manner as may be prescribed, after

giving a reasonable opportunity of

being heard.

(2) Whoever is aggrieved by

any order of the adjudicating officer

may prefer an appeal to the Deputy

Chairman of the Board, within a period

of sixty days from the date of receipt

of such order in such form and manner

as may be prescribed.

(3) An appeal may be admitted

after the expiry of the period of sixty

days if the appellant satisfies the

Deputy Chairman that he had

sufficient cause for not preferring the

appeal within that period.

(4) No appeal shall be disposed

of unless the appellant has been

given a reasonable opportunity of

being heard.

(5)

appeal

under

sub-section (2) shall be disposed of

within sixty days from the date of

filing.

(6) The amount of penalty

imposed under sub-section (1), if not

paid, may be recovered as an arrear

of land revenue.".

(E) In section 49, in sub-section (2), after

clause (x), the following clauses shall be inserted,

namely:—

"(xa) the manner of holding inquiry

and imposing penalty under sub-section (1)

of section 42A;

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 19

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(xb) the form and manner of preferring

appeal under sub-section (2) of section

42A;".

Section 68 shall be omitted.

(A) In section 436,—

(a) in sub-section (2), in the Table,

against the serial numbers mentioned under

column 1, in respect of the offences under

column 2, relating to the sections under

column 3 and the penalties under column 4,

shall, respectively be substituted, in the

manner as provided, namely:—

Serial

Offences Section of

Penalties

No.

this Act to

which

offence

has

reference

"Penalty which

may extend to

two lakh

rupees."

"Penalty which

may extend to

two lakh

rupees."

"Penalty which

may extend to

two lakh

rupees."

"Penalty which

may extend to

two lakh

rupees."

"Penalty which

may extend to

fifty thousand

rupees."

57(a)

"He shall be

liable to

forfeit all or

any part of

the property

he leaves on

board and of

the wages he

has then

earned and

also if the

(1)

(2)

(3)

(4)

(5)

13.

1957

The Copyright

Act, 1957

14.

1958

The Merchant

Shipping

Act, 1958

20 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

desertion

takes place at

any place not

in India, to

forfeit all or

any part of

the wages

which he may

earn in any

other ship in

which he may

be employed

until his next

return to

India, and to

satisfy any

excess of

wages paid

by the master

or owner of

the ship from

which he

deserts to any

substitute

engaged in

his place at a

higher rate of

wages than

the rate

stipulated to

be paid to

him."

57(b)

"he shall, if the

contravention

does not

amount to

desertion, be

liable to

forfeit out of

his wages a

sum not

exceeding

two days' pay

and in

addition for

every

twenty-four

hours of

absence either

a sum not

exceeding six

days' pay or

any expense

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 21

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

properly

incurred in

hiring a

substitute."

(iv)

194(d)

"imprisonment

clause (d)

which may

of section 194

extend to three

months, or fine

which may

extend to five

hundred rupees,

or both;"

(iva)

194(e)

"imprisonment

clause (e)

which may

of section 194

extend to one

month, and

also for every

twenty-four

hours of such

disobedience

or neglect,

forfeiture out

of his wages

of a sum not

exceeding six

days' pay or

any expenses,

which may

have been

properly

incurred in

hiring a

substitute."

"Penalty which

may extend to

one lakh

rupees."

"Penalty which

may extend to

two lakh

rupees."

66(a)

"Penalty which

may extend

to two lakh

rupees."

"Penalty which

may extend to

fifty thousand

rupees."

"Penalty which

may extend to

two lakh rupees."

"Penalty which

may extend to

(1)

(2)

(3)

(4)

(5)

22 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

one lakh

rupees for the

first offence

and five lakh

rupees

for every

subsequent

offence."

108B

"The master

or owner or

agent shall be

liable to

penalty which

may extend to

five lakh

rupees and

the ship may

also be

detained."

109

"Penalty which

may extend to

five lakh

rupees."

115D (ii)

"the offender

shall be liable

to penalty which

may extend to

fifty thousand

rupees."

133

"Penalty which

may extend to

one lakh rupees

and the vessel

may also be

detained."

135

"Penalty which

may extend to

fifty thousand

rupees."

137

"Penalty which

may extend to

one lakh rupees

and the vessel

may also be

detained."

137J

"Penalty which

may extend to

one lakh rupees

and the vessel

may also be

detained.";

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 23

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(b) after sub-section (2), the following

sub-sections shall be inserted, namely:—

"(3) The penalty prescribed for the

contravention of any provision of this Act

shall be imposed by the Principal Officer of

the Mercantile Marine Department:

Provided that no penalty under this

section shall be imposed unless the parties

have been given a reasonable opportunity

of being heard.

(4) Whoever aggrieved by an order

of the Principal Officer under sub-section (3),

may, within a period of thirty days from the

date of receipt of such order, prefer an appeal

before the Director-General in such form and

manner as the Central Government may

prescribe.

(5) The Director-General may, after

giving the parties an opportunity of being

heard, within a period of thirty days from

the date of receipt of the appeal under

sub-section (4), pass appropriate order.

(6) Any contravention of the

provisions of this Act for which penalty has

been prescribed may be compounded for

the first contravention by the Principal

Officer referred to in sub-section (3) or such

other Officer as may be notified by the

Central Government in the Official Gazette

in this behalf:

Provided that where any such

contravention has been compounded, the

sum shall not, in any case, exceed the

maximum amount of the penalty which may

be imposed for such contravention.

(7) Notwithstanding anything

contained in this Act, if penalty imposed by

the Principal Officer of the Mercantile

Marine Department under sub-section (3)

or order of the Director-General under

sub-section (5), as the case may be, is not

deposited, the amount shall be recovered

as an arrear of land revenue.".

(B) After section 436, the following

section shall be inserted, namely:—

"436A. Power to make rules.—The

Central Government may, subject to the

condition of previous publication, make

rules prescribing the form and manner of

appeal against the order of Principal Officer

of the Mercantile Marine Department under

sub-section (4) of section 436.".

In section 47, for sub-section (2), the

following sub-sections shall be substituted,

namely:—

(1)

(2)

(3)

(4)

(5)

15.

1961

The Deposit

Insurance and

Credit Guarantee

24 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

"(2) If any person fails to produce any book,

account or other document or to furnish any

statement or information which, under the

provisions of this Act, it is his duty to produce or

furnish, he shall be liable to penalty which may

extend to one lakh fifty thousand rupees in respect

of each failure, and in the case of a continuing

failure, with an additional penalty which may

extend to seven thousand five hundred rupees

for every day during which the failure continues

after the first such failure.

(3) For the purpose of adjudging the penalty

under sub-section (2), the Corporation shall serve

notice on the person requiring it to show cause

why the amount specified in the notice should

not be imposed and a reasonable opportunity of

being heard shall also be given to such person.

(4) Any penalty imposed by the

Corporation under this section shall be payable

within a period of fourteen days from the date on

which notice issued by the Corporation

demanding payment of the sum is served on the

person and in the event of failure of the person to

pay the sum within such period, may be levied on

an order or direction made by the principal civil

court having jurisdiction in the area where the

person is situated:

Provided that no order or direction shall be

made except on an application made to the court

by the Corporation or any officer authorised by it

in this behalf.

(5) The court which makes an order or

direction under sub-section (4) shall issue a

certificate specifying the sum payable by the

person and every such certificate shall be

enforceable in the same manner as if it were a

decree made by the court in a civil suit.

(6) No complaint shall be filed against any

person in any court of law in respect of any

contravention or default in respect of which any

penalty has been imposed by the Corporation

under sub-section (2).

(7) Where any complaint has been filed

against any person in any court in respect of any

contravention or default of the nature referred to

in sub-section (1), then, no proceedings for the

imposition of any penalty on the person shall be

initiated under sub-section (2).".

Section 38 shall be omitted.

Section 41 shall be omitted.

(1)

(2)

(3)

(4)

(5)

16.

1962

The Warehousing

Corporations

Act, 1962

17.

1964

The Food

Corporations

Act, 1964

Corporation

Act, 1961

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 25

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(A) In section 120, for the words "he shall

be punishable with fine which may extend to one

lakh rupees", the words "he shall be liable to

penalty which may extend to ten lakh rupees, and

in case of the continuing claim, a further penalty

of one thousand rupees for every day after the

first during which such claim continues" shall be

substituted.

(B) Section 121 shall be omitted.

(i) in sub-section (1), for the long line,

the following long line shall be substituted,

namely:—

"he shall be liable to penalty

which may extend to one lakh rupees,

and in case of the continuing refusal

or failure, a further penalty of one

thousand rupees for every day after

the first during which such refusal or

failure continues.";

(ii) in sub-section (2), for the words,

"he shall be punishable with imprisonment

which may extend to six months, or with

fine, or with both", the words "he shall be

liable to penalty for a sum equal to one half

per cent. of the total sale or turnover, as the

case may be, of business or of the gross

receipts in profession as computed in the

audited accounts of such person, or a sum

equal to five crore rupees, whichever is less"

shall be substituted.

(D) In section 123, for the words "he shall

be punishable with fine which may extend to one

lakh rupees in the case of a first offence and five

lakh rupees in case of a second or subsequent

offence", the words "he shall be liable to penalty,

which may extend to five lakh rupees, and in case

of the continuing default, a further penalty of one

thousand rupees for every day after the first

during which such default continues" shall be

substituted.

(E) After section 124, the following sections

shall be inserted, namely:—

"124A. Adjudication of penalties.—

The Controller may, by an order, authorise

an officer referred to in section 73, to be

the adjudicating officer for holding an

inquiry and imposing penalty under the

provisions of this Act, in the manner as

may be prescribed, after giving the person

(1)

(2)

(3)

(4)

(5)

18.

1970

The Patents

Act, 1970

26 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

concerned a reasonable opportunity of

being heard.

124B. Appeal.—(1) Whoever aggrieved

by an order of the adjudicating officer under

section 124A may prefer an appeal to the

appellate authority, who shall be an officer

at least one rank above the adjudicating

officer, within a period of sixty days from

the date of receipt of the order, as the Central

Government may by notification authorise

in this behalf.

(2) Every appeal under this section

shall be preferred in such form and manner

as may be prescribed.

(3) An appeal may be admitted after

the expiry of the period of sixty days if the

appellant satisfies the appellate authority

that he had sufficient cause for not

preferring the appeal within that period.

(4) No appeal shall be disposed of

unless the appellant has been given a

reasonable opportunity of being heard.

(5) The appellate authority referred

to in sub-section (1) shall dispose of the

appeal within sixty days from the date of

filing the appeal.

(6) Notwithstanding anything

contained in this Act, if the person fails to

comply with the order of the adjudicating

officer under section 124A or the order of

the appellate authority under this section,

as the case may be, within ninety days of

such order, he shall, in addition to the

penalty, be punishable with fine of one lakh

rupees or imprisonment for a term which

may extend to one year, or with both.".

(F) In section 159, in sub-section (2),

after clause (xiii), the following clauses shall

be inserted, namely:—

"(xiiia) the manner of holding inquiry

and imposing penalty under section 124A;

(xiiib) the form and manner of

preferring appeal under sub-section (2) of

section 124B;".

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 27

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(A) In section 20, in sub-section (3), for the

words "be punishable with imprisonment for a term

which may extend to one year, or with fine, or with

both", the words "be liable to penalty not less

than ten thousand rupees or not exceeding twice

the value of goods, whichever is higher, in respect

of which such order has been made" shall be

substituted.

(B) In section 23, for the words "be

punishable with fine which may extend to five

hundred rupees", the words "be liable to penalty

which may extend to ten thousand rupees" shall

be substituted.

sections shall be substituted, namely:—

"24. Penalties for obstructing a

member or officer of Authority in discharge

of his duties and for failure to produce books

and records.— Any person who—

(a) obstructs any member

authorised by the Chairman in writing

or any officer or other employee of

the Authority authorised by it in this

behalf or any person authorised in

this behalf by the Central Government

or by the Authority, in the exercise of

any power conferred, or in the

discharge of any duty imposed, on

him by or under this Act, shall be

punishable with imprisonment for a

term which may extend to six months,

or with fine which may extend to one

thousand rupees, or with both;

(b) having control over or

custody of any account book or other

record, fails to produce such book or

record when required to do so by or

under this Act, shall be liable to

penalty which may extend to ten

thousand rupees.

25. Other penalties.—Whoever

contravenes or attempts to contravene or

abets the contravention of the provisions

of this Act or of any rules made thereunder

other than the provisions, punishment or

penalty for the contravention whereof has

been provided for in sections 20, 23 and 24

shall be liable to penalty not less than ten

thousand rupees, or not exceeding an

amount equivalent to the value of goods,

whichever is higher, in respect of which

such contravention has been made, and in

case of a continuing contravention as

aforesaid, a penalty of not less than fifty

thousand rupees, or not exceeding an

(1)

(2)

(3)

(4)

(5)

19.

1972

The Marine

Products Export

Development

Authority

Act, 1972

28 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

amount equivalent to twice the value of

goods, whichever is higher, in respect of

which such contravention has been made.

25A. Adjudication of penalties.—

(1) For the purposes of adjudging penalties

under sub-section (3) of section 20, section

23, clause (b) of section 24 and section 25,

the Chairman shall appoint the Secretary to

the Authority or any other officer

authorised by the Central Government, as

the case may be, to be an adjudicating

officer for holding an inquiry and imposing

penalty under the provisions of this Act, in

the manner as may be prescribed, after

giving the person concerned a reasonable

opportunity of being heard.

(2) Whoever is aggrieved by an order

of the adjudicating officer may prefer an

appeal to the Chairman, within a period of

sixty days from the date of receipt of such

order in such form and manner as may be

prescribed.

(3) An appeal may be admitted after

the expiry of the period of sixty days if the

appellant satisfies the Chairman that he had

sufficient cause for not preferring the appeal

within that period.

(4) No appeal shall be disposed of

unless the appellant has been given a

reasonable opportunity of being heard.

(5) The appellate authority referred

to in sub-section (2) shall dispose of the

appeal within sixty days from the date of

filing.

(6) The amount of penalty imposed

under sub-section (1), if not paid, shall be

recovered as an arrear of land revenue.".

(D) In section 33, in sub-section (2),

after clause (q), the following clauses shall

be inserted, namely:—

"(qa) the manner of holding

inquiry and imposing penalty under

sub-section (1) of section 25A;

(qb) the form and manner of

preferring appeal under sub-section (2)

of section 25A;".

Repealed.

(1)

(2)

(3)

(4)

(5)

20.

1978

TheHigh

Denomination

Banknotes

(Demonetisation)

Act, 1978

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 29

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(A) In section 21, for sub-section (1), the

following shall be substituted, namely:—

"(1) No person shall establish or

operate any industrial plant in an air

pollution control area unless the previous

consent of the State Board has been

obtained in pursuance of an application

made by such person in accordance with

the provisions of this section:

Provided that the Central Government

may in consultation with the Central

Pollution Control Board, by notification in

the Official Gazette, exempt certain

categories of industrial plants from the

application of the provisions of this

sub-section.".

(B) After section 21, the following section

shall be inserted, namely:—

"21A.

Power

issue

guidelines.—(1) Notwithstanding anything

contained in this Act, the Central

Government in consultation with the Central

Board, may, by notification in the Official

Gazette, issue guidelines on the matters

relating to the grant, refusal or cancellation

of consent by any State Board to establish

or operate any industrial plant in an air

pollution control area, including the

mechanism for time bound disposal of the

application made under section 21 or

validity period of such consent.

(2) Every State Board, in discharge of

its functions for the purposes of grant,

refusal or cancellation of consent under

section 21 shall act in accordance with the

guidelines issued under sub-section (1).".

sections shall be substituted, namely:—

'37. Failure to comply with provisions

of section 22 or directions issued under

section 31A.—(1) Whoever contravenes or

does not comply with the provisions of

section 22 or directions issued under

section 31A, shall, in respect of each such

contravention , be liable to penalty which

shall not be less than ten thousand rupees,

but which may extend to fifteen lakh rupees.

(2) Where any person continues

contravention under sub-section (1), he

shall be liable to additional penalty of ten

thousand rupees for every day during

which such contravention continues.

(1)

(2)

(3)

(4)

(5)

21.

1981

The Air (Prevention

and Control of

Pollution) Act, 1981

30 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

38. Penalties for certain acts.—(1)

Whoever—

(a) destroys, pulls down,

removes, injures or defaces any pillar,

post or stake fixed in the ground or

any notice or other matter put up,

inscribed or placed, by or under the

authority of the Board;

(b) obstructs any person acting

under the orders or directions of the

Board from exercising his powers and

performing his functions under this

Act;

property belonging to the Board;

(d) fails to furnish to the Board

or any officer or other employee of

the Board any information required

by the Board or such officer or other

employee for the purposes of this

Act;

(e) fails to intimate the

occurrence of the emission of air

pollutants into the atmosphere in

excess of the standards laid down by

the State Board or the apprehension

of such occurrence, to the State Board

and other prescribed authorities or

agencies

required

under

sub-section (1) of section 23;

(f) fails in giving any information

which he is required to give under this

Act, makes a statement which is false

in any material particular,

shall be liable to penalty which shall not be

less than ten thousand rupees, but which

may extend to fifteen lakh rupees.

(2) Where any person continues

contravention under sub-section (1), he

shall be liable to additional penalty of ten

thousand rupees for every day during

which such contravention continues.

38A. Penalty for contravention by

Government Department.—(1) Where

contravention of any provision of this Act

has been committed by any Department of

the Central Government or the State

Government, the Head of the Department

shall be liable to penalty equal to one month

of his basic salary:

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 31

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

Provided that he shall not be liable

for such contravention, if he proves that

the contravention was committed without

his knowledge or instructions or that he

exercised all due diligence to prevent such

contravention.

(2) Where any contravention under

sub-section (1) is attributable to any neglect

on the part of, any officer, other than the

Head of the Department, the officer shall be

liable to penalty equal to one month of his

basic salary:

Provided that he shall not be liable

for the contravention, if he proves that he

exercised all due diligence to avoid such

contravention.

39. Penalties for contravention of

certain provisions of this Act.—If any

person contravenes any of the provisions

of this Act or any order or direction issued

thereunder, for which no penalty has been

provided for in this Act, shall be liable to

penalty which shall not be less than ten

thousand rupees, but which may extend to

fifteen lakh rupees, and where such

contravention continues, he shall be liable

to additional penalty which may extend to

ten thousand rupees for every day during

which such contravention continues.

39A. Adjudicating officer.—(1) The

Central Government, for the purposes of

determining the penalties under sections 37,

38, 38A and section 39, shall appoint an

officer not below the rank of Joint Secretary

to the Government of India or a Secretary to

the State Government to be the adjudicating

officer, to hold an inquiry and to impose the

penalty in the manner, as may be prescribed:

Provided that the Central Government

may appoint as many adjudicating officers

as may be required.

(2) The adjudicating officer may

summon and enforce the attendance of any

person acquainted with the facts and

circumstances of the case to give evidence

or to produce any document, which in the

opinion of the adjudicating officer, may be

useful for or relevant to the subject-matter

of the inquiry and if, on such inquiry, he is

satisfied that the person concerned has

contravened the provisions of this Act, he

may determine such penalty as he thinks fit

(1)

(2)

(3)

(4)

(5)

32 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

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under the provisions of sections 37, 38,

38A or 39, as the case may be:

Provided that no such penalty shall

be imposed without giving the person

concerned a reasonable opportunity of

being heard.

(3) The amount of penalty imposed

under the provisions of sections 37, 38, 38A

and 39, shall be in addition to the liability to

pay relief or compensation under section

15 read with section 17 of the National Green

Tribunal Act, 2010 (19 of 2010).

39B. Appeal.—(1)

Whoever

aggrieved by the order passed by the

adjudicating officer under sections 37, 38,

38A or 39, may prefer an appeal to the

National Green Tribunal established under

section 3 of the National Green Tribunal Act,

2010 (19 of 2010).

(2) Every appeal under sub-section (1)

shall be filed within sixty days from the date

on which the copy of the order made by the

adjudicating officer is received by the

aggrieved person.

(3) The Tribunal may, after giving the

parties to the appeal an opportunity of being

heard, pass such order as it thinks fit,

confirming, modifying or setting aside the

order appealed against.

(4) Where an appeal is preferred

against any order of the adjudicating officer

under sub-section (1), it shall not be

entertained by the Tribunal unless the

person has deposited with the Tribunal ten

per cent. of the amount of the penalty

imposed by the adjudicating officer.

39C. Penalty amount to be credited to

Environmental Protection Fund.—Where an

adjudicating officer imposes penalty or

additional penalty, as the case may be, under

sections 37, 38, 38A or 39, the amount of

such penalty shall be credited to the

Environmental Protection Fund established

under section 16 of the Environment

(Protection) Act, 1986 (29 of 1986).

39D. Offences for failure to comply

with provisions of section 21 and for failure

to pay penalty.—(1) Whoever fails to

comply with the provisions of section 21,

shall, in respect of each such failure, be

punishable with imprisonment for a term

(1)

(2)

(3)

(4)

(5)

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[PART II—

which shall not be less than one year and

six months but which may extend to six years

and with fine, and in case the failure

continues, with an additional fine which may

extend to fifty thousand rupees for every

day during which such failure continues

after the conviction for the first such failure.

(2) If the failure referred to in

sub-section (1) continues beyond a period

of one year after the date of conviction, the

offender shall be punishable with

imprisonment for a term which shall not be

less than two years but which may extend

to seven years and with fine.

(3) Where any person fails to pay the

penalty or the additional penalty, as the case

may be, imposed under the provisions of

this Act within ninety days of such

imposition, he shall be punishable with

imprisonment for a term which may extend

to three years, or with fine which may extend

to twice the amount of the penalty or

additional penalty so imposed or with both.

(4) Where any offence under

sub-section (1) or sub-section (2) or

sub-section (3) has been committed by a

company, every person who, at the time the

offence was committed, was directly in

charge of, and was responsible to, the

company for the conduct of the business

of the company, as well as the company,

shall be deemed to be guilty of such offence

and he shall be liable to be proceeded

against and punished accordingly:

Provided that nothing contained in

this sub-section shall render any such

person liable to any punishment provided

in sub-section (1) or sub-section (2) or

sub-section (3), if he proves that the offence

was committed without his knowledge or

that he exercised all due diligence to prevent

the commission of such offence.

(5) Notwithstanding anything

contained in sub-section (4), where an

offence has been committed by a company

and it is proved that the offence has been

committed with the consent or connivance

of, or is attributable to any neglect on the

part of, any director, manager, secretary or

other officer of the company, such director,

manager, secretary or other officer shall also

(1)

(2)

(3)

(4)

(5)

34 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

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be deemed to be guilty of that offence and

shall be liable to be proceeded against and

punished accordingly.

Explanation.—For the purposes of

this section,—

(a) "company" includes body

corporate, firm, trust, society and any

other association of individuals;

(b) "director" includes director

of the company, partner of the firm,

members of the society or trust or

member of any association of

individuals, as the case may be.'.

(D) In section 43, in sub-section (1), after

clause (a), the following clause shall be inserted,

namely:—

"(aa) the adjudicating officer or any

officer authorised by him in this behalf; or".

(E) In section 53, in sub-section (1), after

clause (g), the following clause shall be inserted,

namely:—

"(h) the manner of holding inquiry

and imposing penalties by the adjudicating

officer under sub-section (1) of section 39A.".

In section 56, for sub-section (2), the

following sub-sections shall be substituted,

namely:—

"(2) If any person fails to produce any

book, account or other document, or to

furnish any statement or information which,

under the provisions of this Act, it is his

duty to produce or furnish, he shall be liable

to penalty which may extend to one lakh

fifty thousand rupees in respect of each

failure and in the case of a continuing

failure, an additional penalty which may

extend to seven thousand five hundred

rupees for every day during which the failure

continues after the first such failure.

(3) For the purpose of adjudging

penalty under sub-section (2), the National

Bank shall serve notice on the person

requiring it to show cause why the amount

specified in the notice should not be

imposed as a penalty and a reasonable

opportunity of being heard shall also be

given to such person.

(4) Any penalty imposed by the

National Bank under this section shall be

(1)

(2)

(3)

(4)

(5)

22.

1981

The National Bank

for Agriculture

and Rural

Development

Act, 1981

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[PART II—

payable within a period of fourteen days

from the date on which notice issued by

the National Bank demanding payment of

the sum is served on the person and, in the

event of failure of the person to pay the

sum within such period, may be levied on a

direction made by the principal civil court

having jurisdiction in the area where the

person is situated:

Provided that no such direction shall

be made except on an application made to

the court by the National Bank or by any

officer authorised by the National Bank in

this behalf.

(5) The court which makes a direction

under sub-section (4) shall issue a

certificate specifying the sum payable by

the person and every such certificate shall

be enforceable in the same manner as if it

were a decree made by the court in a civil

suit.

(6) No complaint shall be filed against

any person in any court relating to any

contravention or default in respect of which

any penalty has been imposed by the

National Bank under sub-section (2).

(7) Where any complaint has been

filed against any person in any court in

respect of the contravention or default of

the nature referred to in sub-section (1),

then, no proceedings for the imposition of

any penalty on the person shall be initiated

under sub-section (2).".

(A) In section 26, for the words

"punishable with fine which may extend to

five hundred rupees", the words "liable to

penalty which may extend to fifty thousand

rupees and for subsequent failure, penalty

which may extend to one lakh rupees" shall

be substituted.

(B) In section 27, in the long line, for

the words "punishable with imprisonment

which may extend to six months, or with

fine which may extend to one thousand

rupees, or with both", the words "liable to

penalty which may extend to fifty thousand

rupees and for subsequent contravention

penalty which may extend to one lakh

rupees" shall be substituted.

(1)

(2)

(3)

(4)

(5)

23.

1986

The Spices

Board Act, 1986

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(D) In section 29, for the words

"punishable with imprisonment for a term

which may extend to one year, or with fine

which may extend to one thousand rupees,

or with both", the words "liable to penalty

which may extend to fifty thousand rupees

and for subsequent contravention penalty

which may extend to one lakh rupees" shall

be substituted.

(E) In section 30, for the words

"punishable with imprisonment which may

extend to six months, or with fine which may

extend to one thousand rupees, or with both,

and in the case of a continuing

contravention with an additional fine which

may extend to fifty rupees for every day

during which such contravention continues

after conviction for the first such

contravention", the words "liable to penalty

which may extend to fifty thousand rupees

and for subsequent contravention penalty

which may extend to one lakh rupees" shall

be substituted.

(F) After section 30, the following

section shall be inserted, namely:—

"30A. Adjudication of penalties.—(1)

For the purposes of adjudging the penalties

under sections 26, 27, 29 and 30, the

Secretary to the Board shall appoint an

officer not below the rank of Director in the

Board or any other officer authorised by

the Central Government, as the case may

be, to be an adjudicating officer for holding

an inquiry and imposing penalty in the

manner as may be prescribed, after giving

any person concerned a reasonable

opportunity of being heard.

(2) Whoever is aggrieved by any

order of the adjudicating officer may prefer

an appeal to the Secretary to the Board,

within a period of sixty days from the date

of receipt of such order in such form and

manner as may be prescribed.

(3) An appeal may be admitted after

the expiry of the period of sixty days if the

appellant satisfies the Secretary to the

Board that he had sufficient cause for not

preferring the appeal within that period.

(1)

(2)

(3)

(4)

(5)

No. 11-68] The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. 37

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[PART II—

(4) No appeal shall be disposed of

unless the appellant has been given a

reasonable opportunity of being heard.

(5) An appeal under sub-section (2)

shall be disposed of within sixty days from

the date of filing.

(6) The amount of penalty imposed

under sub-section (1), if not paid, shall be

recovered as an arrear of land revenue.".

(G) In section 38, in sub-section (2),

after clause (m), the following clauses shall

be inserted, namely:—

"(ma) the manner of holding inquiry

and imposing penalty under sub-section (1)

of section 30A;

(mb) the form and manner of preferring

appeal under sub-section (2) of section

30A;".

(A) In section 2, after clause (c), the

following clause shall be inserted,

namely:—

'(ca)

"Fund"

means

the

Environmental Protection Fund established

under section 16;'.

(B) In section 10, for sub-sections (2)

to (4), the following sub-sections shall be

substituted, namely:—

"(2) Every person carrying on any

industry, operation or process of handling

any hazardous substance shall render

assistance, as may be required, to the person

empowered by the Central Government

under sub-section (1) for carrying out the

functions under that sub-section and if he

fails to do so without any reasonable cause,

he shall be liable to penalty provided under

section 14B.

(3) If any person willfully delays or

obstructs any person empowered by the

Central Government under sub-section (1)

in the performance of his functions under

sub-sections (1) or (2), he shall be liable to

penalty provided under section 14B.

(4) The provisions of the Code of

Criminal Procedure, 1973 (2 of 1974), shall,

so far as may be, apply to any search or

seizures under this section as they apply to

(1)

(2)

(3)

(4)

(5)

24.

1986

The Environment

(Protection)

Act, 1986

38 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

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any search or seizures made under the

authority of a warrant issued under section

94 of that Code.".

sections shall be inserted, namely:—

"14A. Penalty for contravention of

section 7 or section 8.—(1) If any person,

contravenes provisions of section 7 or

section 8 or the rules made thereunder, he

shall be liable to penalty in respect of each

such contravention, which shall not be less

than one lakh rupees but which may extend

to fifteen lakh rupees.

(2) Where any person continues

contravention under sub-section (1), he

shall be liable to additional penalty of fifty

thousand rupees for every day during

which such contravention continues.

14B. Penalty for contravention of

sections 9, 10 and 11.—(1) If any person

contravenes or does not comply with the

provisions of section 9, section 10 or

section 11 or orders or directions issued

under those sections, he shall be liable to

penalty in respect of each such

contravention which shall not be less than

ten thousand rupees but which may extend

to five lakh rupees.

(2) Where any person continues

contravention under sub-section (1), he

shall be liable to additional penalty of ten

thousand rupees for every day during

which such contravention continues.".

(D) For sections 15 to 17, the following

shall be substituted, namely:—

'15. Penalty for contravention of

provisions of Act, rules, orders and

directions.—(1) Where any person

contravenes or does not comply with any

of the provisions of this Act or the rules

made or orders or directions issued

thereunder for which no penalty is provided,

he shall be liable to penalty in respect of

each such contravention which shall not

be less than ten thousand rupees but which

may extend to fifteen lakh rupees.

(2) Where any person continues

contravention under sub-section (1), he

shall be liable to additional penalty of

(1)

(2)

(3)

(4)

(5)

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[PART II—

ten thousand rupees for every day during

which such contravention continues.

15A. Penalty for contravention by

companies.—(1) Where any company

contravenes any of the provisions of this

Act, the company shall be liable to penalty

for each such contravention which shall not

be less than one lakh rupees but which may

extend to fifteen lakh rupees.

(2) Where any company continues

contravention under sub-section (1), the

company shall be liable to additional penalty

of one lakh rupees for every day during

which such contravention continues.

15B. Penalty for contravention by

Government Department.—(1) Where

contravention of any of the provision of

this Act has been committed by any

Department of the Central Government or

the State Government, the Head of the

Department shall be liable to penalty equal

to one month of his basic salary:

Provided that he shall not be liable

for such contravention, if he proves that

the contravention was committed without

his knowledge or instructions or that he

exercised all due diligence to prevent such

contravention.

(2) Where any contravention under

sub-section (1) is attributable to any neglect

on the part of, any officer, other than the

Head of the Department, the officer shall be

liable to penalty equal to one month of his

basic salary:

Provided that he shall not be liable

for the contravention, if he proves that he

exercised all due diligence to avoid such

contravention.

15C. Adjudicating officer.—(1) The

Central Government, for the purposes of

determining the penalties under this Act,

may appoint an officer not below the rank

of Joint Secretary to the Government of

India or a Secretary to the State Government

to be the adjudicating officer, to hold an

inquiry and to impose penalty in the manner,

as may be prescribed:

Provided that the Central Government

may appoint as many adjudicating officers

as may be required.

(1)

(2)

(3)

(4)

(5)

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SEC. 1]

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(2) The adjudicating officer may—

(a) call upon any person alleged to

have contravened or not complied with the

provisions of this Act and the rules made

thereunder or having the knowledge of the

facts and circumstances of the case;

(b) require such person to produce

any record, register or other document in

his possession or any other document,

which in the opinion of the adjudicating

officer may be relevant to the subject-matter.

(3) The adjudicating officer shall, after

giving the person a reasonable opportunity

of being heard in the matter, and if, on such

inquiry, he is satisfied that the person

concerned has contravened or has not

complied with the provisions of this Act or

the rules made thereunder, he may impose

such penalty as he thinks fit in accordance

with the provisions of sections 14A, 14B,

15, 15A or section 15B, as the case may be.

(4) The adjudicating officer, while

adjudicating the quantum of penalty under

sub-section (3), shall have due regard to

the following, namely:—

(a) the population and the area

impacted or affected due to such

contravention or non-compliance;

(b) the frequency and duration

such

contravention

non-compliance;

of persons likely to be adversely

affected by such contravention or

non-compliance;

(d) the damage caused or likely

to be caused to any person, as a result

such

contravention

non-compliance, if any;

(e) the undue gain derived out

such

contravention

non-compliance; and

(f) such other factor, as may be

prescribed.

(5) The amount of penalty imposed

under the provisions of sections 14A, 14B,

15, 15A or 15B, as the case may be, shall be

(1)

(2)

(3)

(4)

(5)

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[PART II—

in addition to the liability to pay relief or

compensation under section 15 read with

section 17 of the National Green Tribunal

Act, 2010 (19 of 2010).

15D.

Appeal.—(1)

Whoever

aggrieved by the order, passed by the

adjudicating officer under this Act may

prefer an appeal to the National Green

Tribunal established under section 3 of the

National Green Tribunal Act, 2010

(19 of 2010).

(2)

Every

appeal

under

sub-section (1) shall be filed within sixty

days from the date on which the copy of

the order made by the adjudicating officer

is received by the aggrieved person.

(3) The Tribunal may, after giving

the parties to the appeal an opportunity of

being heard, pass such order as it thinks fit,

confirming, modifying or setting aside the

order appealed against.

(4) Where an appeal is preferred

against any order of the adjudicating officer

under sub-section (1), such appeal shall not

be entertained by the Tribunal unless such

person has deposited with the Tribunal ten

per cent. of the amount of the penalty

imposed by the adjudicating officer.

15E. Penalty amount to be credited to

Environmental Protection Fund.—Where

any penalty or additional penalty, as the

case may be, is imposed under

sections 14A, 14B, 15, 15A or section 15B,

the amount of the penalty shall be credited

to the Environmental Protection Fund

established under section 16.

15F. Offence for failure to pay penalty

or additional penalty.—(1) Where any

person fails to pay the penalty or additional

penalty, as the case may be, under sections

14A, 14B, 15, 15A or section 15B within

ninety days of such imposition, he shall be

liable for imprisonment which may extend

to three years or with fine which may extend

to twice the amount of the penalty or with

both.

(2) Where any offence under

sub-section (1) has been committed by a

company, every person who, at the time the

(1)

(2)

(3)

(4)

(5)

42 The J&K Official Gazette, the 11th June, 2026/21st Jyai., 1948. [No. 11-68

SEC. 1]

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offence was committed, was directly in

charge of, and was responsible to, the

company for the conduct of the business

of the company, as well as the company,

shall be deemed to be guilty of offence and

he shall be liable to be proceeded against

and punished accordingly:

Provided that nothing contained in

this sub-section shall render any person

liable to any punishment provided in

sub-section (1), if he proves that the offence

was committed without his knowledge or

that he exercised all due diligence to prevent

the commission of such offence.

(3) Notwithstanding anything

contained in sub-section (2), where an

offence has been committed by a company

and it is proved that the offence has been

committed with the consent or connivance

of, or is attributable to any neglect on the

part of, any director, manager, secretary or

other officer of the company, such director,

manager, secretary or other officer shall also

be deemed to be guilty of that offence and

shall be liable to be proceeded against and

punished accordingly.

Explanation.—For the purposes of

this section,—

(a) "company" includes body

corporate, firm, trust, society and any

other association of individuals;

(b) "director" includes director

of the company, partner of the firm,

members of the society or trust or

member of any association of

individuals, as the case may be.'.

(E) After Chapter III, the following

Chapter shall be inserted, namely:—

"CHAPTER IIIA

FUND, ACCOUNTS AND AUDIT

16. Environmental Protection Fund.—

(1) The Central Government may, by

notification in the Official Gazette, establish

a fund to be known as the Environmental

Protection Fund.

(2) There shall be credited to the

Fund—

(1)

(2)

(3)

(4)

(5)

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(a) the amount of penalty

imposed under the Air (Prevention

and Control of Pollution) Act, 1981

(14 of 1981), and under this Act;

(b) the interest or other income

received out of investments made

from the Fund; and

sources, as may be prescribed.

(3) The Fund shall be applied for—

(a) the promotion of awareness,

education and research for the

protection of environment;

(b) the expenses for achieving

the objects and for purposes of the

Air (Prevention and Control of

Pollution) Act, 1981(14 of 1981) and

under this Act;

be prescribed.

(4) The Central Government shall

notify the administrator for the

administration of the Fund and other matters

connected therewith and incidental thereto

in such manner, as may be prescribed.

(5) The Central Government shall

allocate seventy-five per cent. of the amount

of penalties to the State Governments or

Union territory administrations, which has

been credited to the Fund.

16A. Accounts and audit of Fund.—

(1) The Central Government shall maintain

separate accounts and other relevant

records in relation to the Environmental

Protection Fund and prepare an annual

statement of accounts in such form, as may

be prescribed, in consultation with the

Comptroller and Auditor-General of India.

(2) The accounts of the Fund shall be

audited by the Comptroller and Auditor-

General of India at such intervals as may be

specified by him and such audited accounts

together with the audit report thereon shall

be forwarded annually to the Central

Government.

16B. Annual report.—The Central

Government shall prepare its annual report

in relation to Environmental Protection Fund

(1)

(2)

(3)

(4)

(5)

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THE GAZETTE OF INDIA EXTRAORDINARY

(1)

(2)

(3)

(4)

(5)

giving a full account of its activities defined

under this Act in such form, as may be

prescribed, for each financial year during

the previous financial year, and shall be laid

before each House of Parliament along with

audit report given by the Comptroller and

Auditor-General of India.".

(F) In section 19, after clause (a), the

following clause shall be inserted,

namely:—

"(aa) adjudicating officer or any

officer authorised by him in this behalf;".

(G) For section 24, the following

section shall be substituted, namely:—

"24. Effect of other laws.—The

provisions of this Act and the rules or orders

made thereunder shall have effect

notwithstanding anything inconsistent

therewith contained in any other law for the

time being in force.".

(H) In section 25, in sub-section (2),

after clause (g), the following clauses shall

be inserted, namely:—

"(ga) the manner of holding inquiry

and imposing penalty by the adjudicating

officer under sub-section (1) and other

factors for determining quantum of penalty

under clause (f) of sub-section (4) of

section 15C;

(gb) the other amount under clause (c)

of sub-section (2) of section 16;

(gc) the other purposes under

clause (c) of sub-section (3) of section 16;

(gd) the manner of administration of

Fund under sub-section (4) of section 16;

(ge) form for maintenance of accounts

of the Fund and for preparation of annual

statement

accounts

under

sub-section (1) of section 16A;

(gf) form for preparing annual report

of the Fund under section 16B;".

(A) After section 33B, the following

section shall be inserted, namely:—

"33C. Power to take action against

auditors.—Where any auditor fails to

comply with any direction given or order

made by the National Housing Bank or the

25.

1987

The National

Housing Bank

Act, 1987

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(1)

(2)

(3)

(4)

(5)

Reserve Bank under section 33, the Reserve

Bank may, after giving a reasonable

opportunity of being heard, remove or debar

the auditor from exercising the duties as

auditor of any of the Reserve Bank regulated

entities for a maximum period of three years,

at a time.".

(B) In section 49,—

(i) sub-sections (2) and (2B)

shall be omitted;

(ii) in sub-section (3), clause

(aa) shall be omitted;

(iii) sub-section (4) shall be

omitted.

(I) in the marginal heading, for the

word "fine", the word "penalty" shall be

substituted;

(II) in sub-section (1),—

(i) in clause (a), for the words

"five thousand", the words "twenty-

five thousand" shall be substituted;

(ii) in clause (b),—

(a) the words, brackets

and letters "or clause (aa)"

shall be omitted;

(b) for the words "five

lakh", the words "ten lakh"

shall be substituted;

"twenty-five thousand", the

words "one lakh" shall be

substituted;

(III) after sub-section (1), the

following sub-sections shall be inserted,

namely:—

"(1A) If any person or housing

finance institution which is a company

fails to produce any book, account or