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

The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 is an Act that extends certain central taxation laws to the state of Jammu and Kashmir.

Taxation LawsJammu And KashmirIncome TaxWealth TaxGift TaxExpenditure Tax

Summary

The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 is an Act of the Parliament of India that extends certain central taxation laws to the state of Jammu and Kashmir. The Act was passed to ensure that the laws relating to income tax, wealth tax, gift tax, and expenditure tax were applied uniformly across India, including Jammu and Kashmir. The Act amended the Income Tax Act, 1961, the Wealth Tax Act, 1957, the Gift Tax Act, 1958, and the Expenditure Tax Act, 1957 to include Jammu and Kashmir as a taxable territory.

Section 1 : Short title and commencement

Section 2 : Extension of certain taxation laws to Jammu and Kashmir and amendments thereto

Section 3 : Constitution of references to Code of Criminal Procedure, 1898

Section 4 : Power to remove difficulties

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