Hot Off The PressNews

Order under Section 119 of the Income-tax Act, 1961

On consideration of reports of disturbances in internet facility in certain areas of Jammu and kashmir, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under Section 119 of the Income tax Act, 1961 and in partial modification of CBDT’s order under Section 119 of the Act dated 23-07-2019 and 27-09-2019, hereby further extends the ‘due date’ for filing of Income Tax Returns/ Tax Audit Reports to 30-11-2019 in respect of all categories on Income tax Assessees in the Union Territory of Jammu and Kashir and Union Territory of Ladakh who were/ are required to file the Inocme tax Returns/Tax Audit Reports by the due date specified under Section 139(1) of the Act read with orders of CBDT under Section 119 of the Act dates 23-07-2019 and 27-09-2019.

2. It is also clarified that ITRs filed by the certain categories of income tax assessees who were required to file ITRs by 31-08-2019, but have filed ITRs after 31-08-2019 till the date of issuenace of this order shall be deemed to have been field within the due date specified under Section 139(1) of the Act read with CBDT’s order SEction 119 of the Act dated 23-07-2019.

Miinistry of Finance

[Order dt. 31-10-2019]

Hot Off The PressNews

Realizing the importance of the Indian Himalayan region and recognizing the need to study its ecology, Union Minister for Environment, Forest and Climate Change, Shri Prakash Javadekar approved the proposal of setting-up of a New Regional Centre of the GB Pant Institute of Himalayan Environment & Development at Ladakh.

As the setting up of the Centre is being envisaged concurrently with Ladakh being designated as a separate Union Territory (UT), the Institute is expected to have an institutional linkage with the Ladakh Administration right from its inception.

This association would be mutually beneficial (i) to the Institute through the facilitation of UT government for setting-up of the centre (i.e., appropriate space for work initiation, land for own campus and technology park/demonstrations) and (ii) aligning the centre’s activities with priorities and needs of newly created UT.

The setting-up of this centre would ensure Institute’s Research & Development outreach in entire Trans Himalayan zone of Indian Himalaya by way of targeting following objectives:

  • To promote alternative and innovative livelihoods for climate change vulnerable cold-desert communities;
  • To facilitate conservation of critical/important cold desert habitats and  biodiversity;
  • To strengthen and establish approaches for addressing issues of water  scarcity and
  • To  foster climate smart communities in the trans-Himalayan landscape

The GB Pant National Institute of Himalayan Environment and Sustainable Development with its Headquarters at Kosi-Katarmal (Uttarakhand) and Regional Centres (RCs) as Himachal RC at Mohal-Kullu, Himachal Pradesh. (to cover J&K and H.P.), Garhwal RC at Srinagar (to cover Uttarakhand), Sikkim RC at Pangthang, Gangtok (to cover Sikkim and W.B. hills), Northeast RC at Itanagar (to cover remaining NE States) caters to environment management, conservation of natural resources and policies for sustainable development of communities in the Indian Himalayan Region.

It is noteworthy to mention that the Trans Himalayan landscape has most of its area lying above 3,000 Mean sea level (msl) and is characterized by extreme cold climate, minimal rain (9-10cm annual, more than 300 sunny days) and with very sparse vegetation. This landscape, most often, is also termed as clod desert. The region is endowed with rich diversity of culture, unique biodiversity elements and significantly large wetlands/water bodies (lakes). The Centre will help in better understanding of its landscape components and developing strategies and implementation plans for addressing issues of environmental conservation, people’s livelihoods and sustainable development under changing scenario.

Ministry of Environment, Forest and Climate Change

[Press Release dt. 31-10-2019]

[Source: PIB]

Legislation UpdatesNotifications

S.O.3955(E).— In exercise of the powers conferred by sub-sections (1) and (2) of Section 396 of the Companies Act, 2013 (18 of 2013), the Registrar of Companies Jammu shall have jurisdiction in respect of Union territory of Jammu and Kashmir and Union territory of Ladakh, for the purpose of registration of companies and discharging the functions under the aforesaid Act.

2. This notification shall come into force with effect from 31-10-2019.

Ministry of Corporate Affairs

[Notification dt. 30-10-2019]

Amendments to existing lawsLegislation Updates

Jammu and Kashmir Reorganisation (Amendment) Bill, 2019 is a bill to provide for the reorganisation of the existing State of Jammu and Kashmir and for matters connected therewith or incidental thereto.

As stated by Union Home Minister, Amit Shah, The Ladakh Division of the State of Jammu and Kashmir has a large area but is sparsely populated with very difficult terrain. There has been a long pending demand of people of Ladakh, to give it the status of a Union Territory to enable them to realize their aspirations.

The Union Territory of Ladakh will be without Legislature. Further, keeping in view the prevailing internal security situation, fuelled by cross border terrorism in the existing State of Jammu and Kashmir, a separate Union Territory for Jammu and Kashmir is being created. The Union Territory of Jammu and Kashmir will be with the legislature.

The Bill consists of 103 Sections, out of which a few have been listed down:

Part 2

Reorganisation of the State of Jammu and Kashmir

Section 3

Formation of Union territory of Ladakh without Legislature. It will comprise of Kargil and Leh Districts.

Section 4

Formation of Union territory of Jammu and Kashmir with Legislature

Section 5

Governor of existing State of Jammu and Kashmir to be Common Lieutenant Governor; Whereas UT of Ladakh for such period as may be determined by President.

Section 10

Representation in House of the People 5 seats to the successor UT of Jammu and Kashmir and 1 seat to UT of Ladakh, in the House of the People.
Section 11 Delimitation of Parliamentary Constituencies Order 1976.

Section 13

Applicability of Article 239A of Constitution. Provisions contained in Article 239A, which are applicable to “UT of Puducherry”, shall also apply to the “UT of Jammu and Kashmir”
Section 33 Exemption of property of the Union from taxation

Section 35

Inconsistency between laws made by Parliament and laws made by Legislative Assembly.

Section 36

Special provisions as to financial Bills A Bill or amendment shall not be introduced into, or moved in, the Legislative Assembly except on the recommendation of the Lieutenant Governor

Section 39

When a Bill is reserved by Lieutenant Governor for the consideration of the President, the President shall declare either that he assents to the Bill or that he withholds assent

Section 47

The Legislative Assembly may by law adopt any one or more of the languages in use in the Union territory of Jammu and Kashmir or Hindi as the official language or languages to be used for all or any of the official purposes of the Union territory of Jammu and Kashmir.

Section 49

No discussion shall take place in the Legislative Assembly with respect to the conduct of any judge of the Supreme Court or of a High Court in the discharge of his duties

Section 57

Abolition of Legislative Council of the State of Jammu and Kashmir.
Part IV Administration of UT of Ladakh

Section 73

Provision in case of failure of Constitutional machinery. If the President, on receipt of a report from the Lieutenant Governor of Union territory of Jammu and Kashmir, or otherwise, is satisfied,—


(a) that a situation has arisen in which the administration of the Union territory of Jammu and Kashmir cannot be carried on in accordance with the provisions of this Act, or


(b) that for the proper administration of Union territory of Jammu and Kashmir it is necessary or expedient so to do,

the President may, by order, suspend the operation of all or any of the provisions of this Act for such period as he thinks fit and make such incidental and consequential provisions as may appear to him to be necessary or expedient for administering the Union territory of Jammu and Kashmir in accordance with the provisions of this Act.

Section 75

High Court of Jammu and Kashmir to be common High Court. High Court of Jammu and Kashmir shall be the common High Court for the Union territory of Jammu and Kashmir and Union territory of Ladakh

*Refer the Bill as introduced in the Rajya Sabha: Jammu and Kashmir Reorganisation (Amendment) Bill, 2019

Rajya Sabha

Bill No. XXIX of 2019