Amendment of Thirteenth Schedule.

64. In the Thirteenth Schedule to the Income-tax Act, with effect from the 1st day of April, 2005,ó

ÝÝÝÝÝÝÝ (a)Ý for the brackets, words, figures and letters ì[See Ýsection 80-IC(2)]î, the brackets, words, figures and letters ì[See sections 80-IB(4) and 80-IC(2)]î shall be substituted;

ÝÝÝÝÝÝÝ (b)Ý after Part B, the following Part shall be inserted, namely:ó

ìPart 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 concentratesî.