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The Central Government notifies a list of countries and specified territories under section 9A of the Income-tax Act, 1961 for the fund manager regime. The notification applies to eligible investment funds and their fund managers. The regulation comes into force on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 3rd August, 2017
(INCOME-TAX)
S.O. 2456(E).—In exercise of the powers conferred by clause (b) of sub-section (3) of section 9A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following countries and specified territories, mentioned in column (2) of the Table given below, for the purposes of the said section, namely:---
TABLE
| Sl. No. | Name of Country/Specified Territory |
|---|---|
| (1) | (2) |
| 1 | Albania |
| 2 | Andorra |
| 3 | Anguilla |
| 4 | Argentina |
| 5 | Armenia |
| 6 | Aruba |
| 7 | Australia |
| 8 | Austria |
| 9 | Azerbaijan |
| 10 | Bahamas |
| 11 | Bahrain |
| 12 | Bangladesh |
| 13 | Barbados |
| 14 | Belarus |
| 15 | Belgium |
| 16 | Belize |
| 17 | Bermuda |
| 18 | Bhutan |
| 19 | Botswana |
| 20 | Brazil |
| 21 | British Virgin Islands |
| 22 | Bulgaria |
| 23 | Cameroon |
| 24 | Canada |
| 25 | Cayman Islands |
| 26 | Chile |
| 27 | China |
| 28 | Colombia |
| 29 | Croatia |
| 30 | Curacao |
| 31 | Cyprus |
| 32 | Czech Republic |
| 33 | Denmark |
| 34 | Estonia |
| 35 | Ethiopia |
| 36 | Faroe Islands |
| 37 | Fiji |
| 38 | Finland |
| 39 | France |
| 40 | Georgia |
| 41 | Germany |
| 42 | Ghana |
| 43 | Gibraltar |
| 44 | Greece |
| 45 | Green Land |
| 46 | Guernsey |
| 47 | Hungary |
| 48 | Iceland |
| 49 | Indonesia |
| 50 | Ireland |
| 51 | Isle of Man |
| 52 | Israel |
| 53 | Italy |
| 54 | Japan |
| 55 | Jersey |
| 56 | Jordan |
| 57 | Kazakhstan |
| 58 | Kenya |
| 59 | Korea |
| 60 | Kuwait |
| 61 | Kyrgyzstan |
| 62 | Latvia |
| 63 | Liberia |
| 64 | Liechtenstein |
| 65 | Lithuania |
| 66 | Luxembourg |
| 67 | Macao SAR |
| 68 | Macedonia |
| 69 | Malaysia |
| 70 | Maldives |
| 71 | Malta |
| 72 | Mauritius |
| 73 | Mexico |
| 74 | Moldova |
| 75 | Monaco |
| 76 | Montserrat |
| 77 | Morocco |
| 78 | Mozambique |
| 79 | Myanmar |
| 80 | Namibia |
| 81 | Nauru |
| 82 | Nepal |
| 83 | Netherlands |
| 84 | New Zealand |
| 85 | Nigeria |
| 86 | Niue |
| 87 | Norway |
| 88 | Poland |
| 89 | Portugal |
| 90 | Qatar |
| 91 | Romania |
| 92 | Russia |
| 93 | Saint Kitts and Nevis |
| 94 | San Marino |
| 95 | Saudi Arabia |
| 96 | Serbia |
| 97 | Seychelles |
| 98 | Singapore |
| 99 | Sint Maarten |
| 100 | Slovak Republic |
| 101 | Slovenia |
| 102 | South Africa |
| 103 | Spain |
| 104 | Sri Lanka |
| 105 | Sudan |
| 106 | Sweden |
| 107 | Switzerland |
| 108 | Syrian Arab Republic |
| 109 | Taipei |
| 110 | Tajikistan |
| 111 | Tanzania |
| 112 | Thailand |
| 113 | Trinidad and Tobago |
| 114 | Tunisia |
| 115 | Turkmenistan |
| 116 | Turks and Caicos |
| 117 | Uganda |
| 118 | Ukraine |
| 119 | United Kingdom |
| 120 | United States |
| 121 | Uzbekistan |
[Notification No. 78/2017/F. No. 142/15/2015-TPL] NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation)
