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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
क्रं सं. िेि/जिजनर्िडष् ट राज् क्षे् का नां

  1. तंिाजन ा
  2. र्ाइलैंड
  3. टरजनडाड और टोबैगो
  4. ट्यूजनजि ा
  5. तुकी
  6. तुकडंेजनस्ट्तान
  7. तु‍ सड एंड काइकस
    क्रं सं. िेि/जिजनर्िडष् ट राज् क्षे् का नां
  8. ुगांडा
  9. ूक्रे न
  10. ूनाइटेड ककं गडं
  11. ूनाइटेड स्ट् टेटस
  12. उज़बेदकस्ट् तान
  13. िनुआतू
  14. ह अजधसूचना रािप् ंें प्रकािन की तारीख से प्रिृत् त होगी
    [अजधसूचना सं. 46/2022/फा.सं.370142/1/2022-टीपीएल (भाग- I)]
    उम्ंेफरिीना आदिल, अिर सजचि
    MINISTRY OF FINANCE
    (Department of Revenue)
    (CENTRAL BOARD OF DIRECT TAXES)
    NOTIFICATION
    New Delhi, the 27th April, 2022
    (INCOME-TAX)
    S.O. 1951(E).—In exercise of the powers conferred by sub-clause (ii) of clause (a) of Explanation
    to clauses (viiac) and (viiad) of section 47 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 clauses, namely:—
    TABLE
    Sl.No. Name of Country/ Specified Territory
    (1) (2)
    1 Albania
    2 Andorra
    3 Antigua & Barbuda
    4 Anguilla
    5 Argentina
    6 Armenia
    7 Aruba
    8 Australia
    9 Austria
    10 Azerbaijan
    11 Bahamas
    Sl.No. Name of Country/ Specified Territory
    12 Bahrain
    13 Bangladesh
    14 Barbados
    15 Belarus
    16 Belgium
    17 Belize
    18 Bermuda
    19 Bhutan
    20 Bosnia & Herzegovina
    21 Botswana
    22 Brazil
    23 British Virgin Islands
    [भाग II—खण् ड 3(ii)] भारत का रािप् : असाधारण 5
    Sl.No. Name of Country/ Specified Territory
    24 Brunei Darussalam
    25 Bulgaria
    26 Cabo Verde
    27 Cameroon
    28 Canada
    29 Cayman Islands
    30 Chile
    31 China
    32 Colombia
    33 Cook Islands
    34 Croatia
    35 Curacao
    36 Cyprus
    37 Czech Republic
    38 Denmark
    39 Dominican Republic
    40 Dominica
    41 Ecuador
    42 El Salvador
    43 Estonia
    44 Kingdom of Eswatini
    45 Ethiopia
    46 Faroe Islands
    47 Fiji
    48 Finland
    49 France
    50 Georgia
    51 Germany
    52 Ghana
    53 Gibraltar
    54 Greece
    55 Green Land
    56 Grenada
    57 Guatemala
    58 Guernsey
    59 Hong Kong
    60 Hungary
    61 Iceland
    62 Indonesia
    Sl.No. Name of Country/ Specified Territory
    63 Iran
    64 Ireland
    65 Isle of Man
    66 Israel
    67 Italy
    68 Jamaica
    69 Japan
    70 Jersey
    71 Jordan
    72 Kazakhstan
    73 Kenya
    74 Korea
    75 Kuwait
    76 Kyrgyzstan
    77 Latvia
    78 Lebanon
    79 Liberia
    80 Liechtenstein
    81 Lithuania
    82 Luxembourg
    83 Macao SAR
    84 Macedonia
    85 Malaysia
    86 Maldives
    87 Malta
    88 Marshall Islands
    89 Mauritius
    90 Mexico
    91 Moldova
    92 Monaco
    93 Montenegro
    94 Montserrat
    95 Morocco
    96 Mozambique
    97 Myanmar
    98 Namibia
    99 Nauru
    100 Nepal
    101 Netherlands
    6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
    Sl.No. Name of Country/ Specified Territory
    102 New Zealand
    103 Nigeria
    104 Niue
    105 Norway
    106 North Macedonia
    107 Panama
    108 Pakistan
    109 Paraguay
    110 Peru
    111 Poland
    112 Portugal
    113 Qatar
    114 Romania
    115 Russia
    116 Saint Kitts and Nevis
    117 Saint Lucia
    118 Saint Vincent and the Grenadines
    119 San Marino
    120 Saudi Arabia
    121 Samoa
    122 Senegal
    123 Serbia
    124 Seychelles
    125 Singapore
    126 Sint Maarten
    Sl.No. Name of Country/ Specified Territory
    127 Slovak Republic
    128 Slovenia
    129 South Africa
    130 Spain
    131 Sri Lanka
    132 Sudan
    133 Sweden
    134 Switzerland
    135 Syrian Arab Republic
    136 Taipei
    137 Tajikistan
    138 Tanzania
    139 Thailand
    140 Trinidad and Tobago
    141 Tunisia
    142 Turkey
    143 Turkmenistan
    144 Turks and Caicos
    145 Uganda
    146 Ukraine
    147 United Kingdom
    148 United States
    149 Uzbekistan
    150 Vanuatu
  15. This notification shall come into force from the date of its publication in the Official
    Gazette.
    [Notification No. 46/2022/ F. No. 370142/1/2022-TPL (Part-I)]
    UMME FARDINA ADIL, Under Secy.

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