MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 78/2017

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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
120 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

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

[Notification No. 78/2017/F. No. 142/15/2015-TPL]
NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation)

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