Section 64 - Amendment of the Thirteenth Schedule - Finance (No. 2) Act, 2004

64. Amendment of the Thirteenth Schedule.- In the Thirteenth Schedule to the Income-tax Act, with effect from the 1st day of April, 2005,- (a) for the brackets, words, figures and letters "See section 80-IC(2)", the brackets, words, figures and letters "See sections 80-IB(4) and 80-IC(2)" shall be substituted; (b) after Part B, the following Part shall be inserted, namely:- "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_.