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.