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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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