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

Section 3. Under article 370 of the Constitution, entry 97 in List I has since been applied to the State of Jam

In force · As amended up to 2026-08

3. Under article 370 of the Constitution, entry 97 in List I has since been applied to the State of Jammu and Kashmir with necessary modifications. The Bill accordingly seeks to extend the aforesaid Chapter and Acts to that State with effect from the 1st July, 1972. NEW DELHI; K. R. GANESH. The 17 th May , 1972.

Source: India Code