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

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 subclause, namely:—

Si. 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 CURAcA0 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.