Thursday , October 9, 2025 |   03:31:15 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
I-T - Condonation of delay should not be used as anticipated benefit for government departments and unless department has reasonable and acceptable genuine reason for delay with bona fide efforts: ITAT (See Breaking News) I-T - Merely having Indian address is not sufficient to demonstrate business connection through which activities have been carried on in India and which has led to earning of income: ITAT (See Breaking News) TP - CUP method can be applied in respect of such transactions only, where products of similar nature have been sold to unrelated parties, within same month & same country: ITAT (See Breaking News) TP - If NIC Codes, functional filter, and profit margin of two companies are different, then they cannot be taken as comparables for purpose of calculating ALP: ITAT (See Breaking News) I-T - Receipts earned by way of subscription towards provision of software-based information security solutions are business profits, not chargeable to tax in India in absence of PE: ITAT (See Breaking News) TP - Captive service provider rendering services on cost-plus basis to its AE, can be compared to multi dimensional entity having huge brand value: ITAT (See Breaking News) TP - Existence of 'arrangement' is condition precedent to trigger Sec 80IA(10) and in its absence, business transacted between eligible units and its AE are not covered within Specified Domestic Transactions u/s 92BA: ITAT (See Breaking News) TP - Mere assertion of adoption of 'other method' under Rule 10AB is not sufficient for valid transfer pricing adjustment: ITAT (See Breaking News) I-T-Re-assessment not tenable where based on incomplete assessment of submitted documents & where no evidence is submitted to prove inadequate creditworthiness or that transaction was not genuine: ITAT (See Breaking News) TP - Deduction is available for reversal of provision of doubtful debts which was created and offered to tax during earlier assessment years: ITAT (See Breaking News) DTAA - Health & Education Cess cannot be levied on tax determined under DTAA, as tax rate under DTAA is fixed & cannot be further increased by Cess or surcharge: ITAT (See Breaking News) I-T- If provision for doubtful debts was reduced by corresponding amount from gross trade receivables on asset side, same will amount to write off which is not hit by clause (i) of the Explanation (I) to Sec 115JB: ITAT (See Breaking News) TP - If loss of electricity Board is affected by extraordinary circumstances which are not in existence in close distribution environment, then standard loss prevailing in industry shall be taken as benchmark: ITAT (See Breaking News) I-T - DDT is paid by domestic company resident in India, and it is tax on its income and not tax paid on behalf of shareholder, hence domestic company u/s 115O does not enter domain of DTAA at all: ITAT (See Breaking News) International tax beyond Donald Trump (See TII Edit)
 
TII SEARCH
 
 
   
Home >>
 

CBDT - Specification of section 285BA
By TII News Service
Nov 05, 2018 , New Delhi

    

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

78/2018, Dated: November 05, 2018

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 subclause, namely:-

Sl. 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
CURAÇAO
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 THE 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

[F. No. 500/05/2018-FT&TR-III.]

(Shibanka Das Biswas)
Under Secy

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.