Notification No. 17/2023-Inome Tax Dated: 6th April, 2023- CBDT notifies revised jurisdictions under sub clause (ii) of clause (D) of the Explanation to clause (6) of rule 114F of the Income Tax Rules 1962 by amending principal notification no. 78/2018 dated 5th November, 2018.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi
Notification No. 17/2023-Inome Tax | Dated: 6th April, 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.
