CBDT notifies 4 Countries under section 89A of Income-tax Act, 1961

CBDT notifies Canada, United Kingdom of Great Britain, Northern Ireland and United States of America under section 89A of the Income-tax Act, 1961 vide Notification No. 25/2022- Income Tax Dated: 4th April, 2022.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 25/2022- Income Tax

New Delhi, the 4th April, 2022

S.O. 1568(E).—In exercise of the powers conferred by section 89A of the Income-tax Act, 1961 (43 of 1961), the Central Government herby notifies the countries mentioned in column (2) of the Table given below as a “notified country” for the purposes of the said section, namely:

TABLE

2. This notification shall come into force from the date of its publication in the Official Gazette.

[Notification No. 25/2022/F. No. 370142/7/2022-TPL]

NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)