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FATCA - CBDT specifies 87 tax jurisdictions for purpose of passive non-financial entity
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

 
 
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