[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI
NOTIFICATION NO
17/2023, Dated: April 06, 2023
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 (hereinafter referred to as "said sub-clause"), the Central Board of Direct Taxes, hereby makes amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, Part I, Section 1 vide Notification No. 78/2018 dated the 5th November, 2018 in the Table specifying jurisdictions for the purpose of the said sub-clause, which shall be substituted by the following, namely,--
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NAME OF JURISDICTION
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1
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ALBANIA
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2
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ANDORRA
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3
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ANGUILLA
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4
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ANTIGUA AND BARBUDA
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5
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ARGENTINA
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6
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ARUBA
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7
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AUSTRALIA
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8
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AUSTRIA
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9
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AZERBAIJAN
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10
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BAHRAIN
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11
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BARBADOS
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12
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BELGIUM
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13
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BELIZE
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14
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BERMUDA
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15
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BRAZIL
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16
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BRITISH VIRGIN ISLANDS
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17
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BRUNEI DARUSSALAM
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18
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BULGARIA
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19
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CANADA
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20
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CAYMAN ISLANDS
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21
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CHILE
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22
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PEOPLE'S REPUBLIC OF CHINA
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23
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COLOMBIA
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24
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COOK ISLANDS
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25
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COSTA RICA
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26
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CROATIA
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27
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CURACAO
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28
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CYPRUS
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29
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CZECH REPUBLIC
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30
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DENMARK
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31
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DOMINICA
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32
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ECUADOR
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33
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ESTONIA
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34
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FAROE ISLANDS
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35
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FINLAND
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36
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FRANCE
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37
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GERMANY
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38
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GHANA
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39
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GIBRALTAR
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40
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GREECE
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41
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GREENLAND
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42
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GRENADA
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43
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GUERNSEY
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44
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HONG KONG (CHINA)
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45
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HUNGARY
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46
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ICELAND
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47
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INDONESIA
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48
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IRELAND
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49
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ISLE OF MAN
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50
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ISRAEL
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51
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ITALY
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52
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JAMAICA
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53
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JAPAN
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54
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JERSEY
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55
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KAZAKHSTAN
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56
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KOREA
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57
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KUWAIT
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58
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LATVIA
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59
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LEBANON
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60
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LIECHTENSTEIN
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61
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LITHUANIA
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62
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LUXEMBOURG
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63
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MACAU (CHINA)
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64
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MALAYSIA
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65
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MALDIVES
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66
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MALTA
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67
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MARSHALL ISLANDS
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68
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MAURITIUS
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69
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MEXICO
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70
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MONACO
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71
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MONTSERRAT
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72
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NAURU
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73
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NETHERLANDS
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74
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NEW CALEDONIA
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75
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NEW ZEALAND
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76
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NIGERIA
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77
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NORWAY
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78
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OMAN
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79
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PAKISTAN
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80
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PANAMA
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81
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PERU
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82
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POLAND
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83
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PORTUGAL
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84
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QATAR
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85
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ROMANIA
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86
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RUSSIAN FEDERATION
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87
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SAINT KITTS AND NEVIS
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88
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SAINT LUCIA
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89
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SAINT VINCENT AND THE GRENADINES
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90
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SAMOA
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91
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SAN MARINO
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92
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SAUDI ARABIA
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93
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SEYCHELLES
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94
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SINGAPORE
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95
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SINT MARTEN
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96
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SLOVAK REPUBLIC
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97
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SLOVENIA
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98
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SOUTH AFRICA
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99
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SPAIN
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100
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SWEDEN
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101
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SWITZERLAND
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102
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THE BAHAMAS
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103
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TURKEY
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104
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TURKS & CAICOS ISLANDS
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105
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UAE
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106
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UNITED KINGDOM
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107
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URUGUAY
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108
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VANUATU."
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[F. No. 500/05/2018-FT&TR-III]
(Gautham S. Mukundan)
Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part I, Section 1 vide notification no. 78/2018 dated 5th November, 2018. |
