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The Central Board of Direct Taxes updates the table of specified jurisdictions under the Income-tax Rules, 1962. This update lists one hundred eight jurisdictions for the purpose of the said sub-clause. The new list replaces the previous table from Notification No. 78/2018.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th April, 2023 No. 17/2023
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 (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,––
“Sl. No. NAME OF JURISDICTION 1 ALBANIA 2 ANDORRA 3 ANGUILLA 4 ANTIGUA AND BARBUDA 5 ARGENTINA 6 ARUBA 7 AUSTRALIA 8 AUSTRIA 9 AZERBAIJAN 10 BAHRAIN 11 BARBADOS 12 BELGIUM 13 BELIZE 14 BERMUDA 15 BRAZIL 16 BRITISH VIRGIN ISLANDS 17 BRUNEI DARUSSALAM 18 BULGARIA 19 CANADA 20 CAYMAN ISLANDS 21 CHILE 22 PEOPLE’S REPUBLIC OF CHINA 23 COLOMBIA 24 COOK ISLANDS 25 COSTA RICA 26 CROATIA 27 CURACAO 28 CYPRUS 29 CZECH REPUBLIC 30 DENMARK 31 DOMINICA 32 ECUADOR 33 ESTONIA 34 FAROE ISLANDS 35 FINLAND 36 FRANCE 37 GERMANY 38 GHANA 39 GIBRALTAR 40 GREECE 41 GREENLAND 42 GRENADA 43 GUERNSEY 44 HONG KONG (CHINA) 45 HUNGARY 46 ICELAND 47 INDONESIA 48 IRELAND 49 ISLE OF MAN 50 ISRAEL 51 ITALY 52 JAMAICA 53 JAPAN 54 JERSEY 55 KAZAKHSTAN 56 KOREA 57 KUWAIT 58 LATVIA 59 LEBANON 60 LIECHTENSTEIN 61 LITHUANIA 62 LUXEMBOURG 63 MACAU (CHINA) 64 MALAYSIA 65 MALDIVES 66 MALTA 67 MARSHALL ISLANDS 68 MAURITIUS 69 MEXICO 70 MONACO 71 MONTSERRAT 72 NAURU 73 NETHERLANDS 74 NEW CALEDONIA 75 NEW ZEALAND 76 NIGERIA 77 NORWAY 78 OMAN 79 PAKISTAN 80 PANAMA 81 PERU 82 POLAND 83 PORTUGAL 84 QATAR 85 ROMANIA 86 RUSSIAN FEDERATION 87 SAINT KITTS AND NEVIS 88 SAINT LUCIA 89 SAINT VINCENT AND THE GRENADINES 90 SAMOA 91 SAN MARINO 92 SAUDI ARABIA 93 SEYCHELLES 94 SINGAPORE 95 SINT MARTEN 96 SLOVAK REPUBLIC 97 SLOVENIA 98 SOUTH AFRICA 99 SPAIN 100 SWEDEN 101 SWITZERLAND 102 THE BAHAMAS 103 TURKEY 104 TURKS & CAICOS ISLANDS 105 UAE 106 UNITED KINGDOM 107 URUGUAY 108 VANUATU.”
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.
