NOTIFICATION No. 78/2018
New Delhi, the 5th November, 2018
[INCOME-TAX]
F. No. 500/05/2018-FT&TR-III.-In exercise of the powers conferred by section 285BA of the Income-tax Act, 1961 read with sub-clause (ii) of clause (D) of the Explanation to clause (6) of rule 114F of the Income-tax Rules, 1962, the Central Board of Direct Taxes, hereby specifies the following jurisdictions for the purposes of the said sub-clause, namely:-
Sl. No. |
NAME OF JURISDICTION |
1 |
ANDORRA |
2 |
ANGUILLA |
3 |
ARGENTINA |
4 |
ARUBA |
5 |
AUSTRALIA |
6 |
AUSTRIA |
7 |
AZERBAIJAN |
8 |
BAHAMAS |
9 |
BAHRAIN |
10 |
BARBADOS |
11 |
BELGIUM |
12 |
BELIZE |
13 |
BERMUDA |
14 |
BRAZIL |
15 |
BRITISH VIRGIN ISLANDS |
16 |
BULGARIA |
17 |
CANADA |
18 |
CAYMAN ISLANDS |
19 |
CHILE |
20 |
PEOPLE’S REPUBLIC OF CHINA |
21 |
COLOMBIA |
22 |
COOK ISLANDS |
23 |
COSTA RICA |
24 |
CROATIA |
25 |
CURAÇAO |
26 |
CYPRUS |
27 |
CZECH REPUBLIC |
28 |
DENMARK |
29 |
ESTONIA |
30 |
FAROE ISLANDS |
31 |
FINLAND |
32 |
FRANCE |
33 |
GERMANY |
34 |
GIBRALTAR |
35 |
GREECE |
36 |
GREENLAND |
37 |
GRENADA |
38 |
GUERNSEY |
39 |
HUNGARY |
40 |
ICELAND |
41 |
INDONESIA |
42 |
IRELAND |
43 |
ISLE OF MAN |
44 |
ITALY |
45 |
JAPAN |
46 |
JERSEY |
47 |
KOREA |
48 |
KUWAIT |
49 |
LATVIA |
50 |
LEBANON |
51 |
LIECHTENSTEIN |
52 |
LITHUANIA |
53 |
LUXEMBOURG |
54 |
MALAYSIA |
55 |
MALTA |
56 |
MAURITIUS |
57 |
MEXICO |
58 |
MONACO |
59 |
MONTSERRAT |
60 |
NAURU |
61 |
NETHERLANDS |
62 |
NEW ZEALAND |
63 |
NORWAY |
64 |
PAKISTAN |
65 |
PANAMA |
66 |
POLAND |
67 |
PORTUGAL |
68 |
ROMANIA |
69 |
RUSSIAN FEDERATION |
70 |
SAINT KITTS AND NEVIS |
71 |
SAINT LUCIA |
72 |
SAINT VINCENT AND THE GRENADINES |
73 |
SAMOA |
74 |
SAN MARINO |
75 |
SAUDI ARABIA |
76 |
SEYCHELLES |
77 |
SINGAPORE |
78 |
SLOVAK REPUBLIC |
79 |
SLOVENIA |
80 |
SOUTH AFRICA |
81 |
SPAIN |
82 |
SWEDEN |
83 |
SWITZERLAND |
84 |
TURKS AND CAICOS ISLANDS |
85 |
UNITED ARAB EMIRATES |
86 |
UNITED KINGDOM |
87 |
URUGUAY |
SHIBANKA DAS BISWAS, Under Secy.