Vidhi Codex

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

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

Tax19724 sections

The Taxation Laws (Extension to Jammu and Kashmir) Act, 1972, is a federal law that integrated the state into India's broader tax framework. It regulates taxes on international travel paid in Indian currency, specific postal articles, and domestic airfares. The Act applies to individuals in Jammu and Kashmir who utilize these travel and postal services. It matters because, prior to this Act, constitutional limitations under Article 370 prevented the Indian Parliament from applying these specific taxes to the state. Extending these laws allowed the government to raise critical funds for national efforts, such as refugee relief, ensuring uniform taxation.

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  1. 1. Short title and commencement.
  2. 2. Extension of certain taxation laws to Jammu and Kashmir and amendments thereto.
  3. 3. Constitution of references to Code of Criminal Procedure, 1898.
  4. 4. Power to remove difficulties.

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