MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 5th November, 2018
Notification No. 78/2018
[INCOME-TAX]

F.No. 500/05/2018-FT&TR-111.—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 sub-clause, 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 CURACAO
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 IHE 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.

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Category : Income Tax (28344)
Type : Notifications (16076) Notifications/Circulars (32598)

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