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

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

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

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

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

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

 

 

2. 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.