The Income-Tax Act, 1961
1[Part C
For The State of Jammu and Kashmir
S. No. |
Article or thing |
1. |
Cigarettes/cigars of tobacco, manufactured tobacco and substitutes |
2. |
Distilled/brewed alcoholic drinks |
3. |
Aerated branded beverages and their concentrates.] |
1. Ins. by 23 of 2004, s. 64 (w.e.f. 1-4-2005).