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The Central Board of Direct Taxes specifies eighty-seven jurisdictions for the purposes of rule 114F of the Income-tax Rules, 1962. The list includes Andorra, Argentina, Australia, Brazil, Canada, Singapore, the United Kingdom, and other named territories. The authority issues this notification under section 285BA of the Income-tax Act, 1961 read with rule 114F.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2018
No. 78 /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.
