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CBDT specifies the jurisdictions - 78/2018 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 78/2018 New Delhi, the 5th November, 2018 [INCOME-TAX] F. No. 500/05/2018-FT TR-III.- 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 sub-clause, namely:- 1 [Sl. No. NAME OF JURISDICTION 1 ALBANIA 2 ANDORRA 3 ANGUILLA 4 ANTIGUA AND BARBUDA 5 ARGENTINA 6 ARUBA 7 AUSTRALIA 8 AUSTRIA 9 AZERBAIJAN 10 BAHRAIN 11 BARBADOS 12 BELGIUM 13 BELIZE 14 BERMUDA 15 BRAZIL 16 BRITISH VIRGIN ISLANDS 17 BRUNEI DARUSSALAM 18 BULGARIA 19 CANADA 20 CAYMAN ISLANDS 21 CHILE 22 PEOPLE S REPUBLIC OF CHINA 23 COLOMBIA 24 COOK ISLANDS 25 COSTA RICA 26 CROATIA 27 CURACAO 28 CYPRUS 29 CZECH REPUBLIC 30 DENMARK 31 DOMINICA 32 ECUADOR 33 ESTONIA 34 FAROE ISLANDS 35 FINLAND 36 FRANCE 37 GERMANY 38 GHANA 39 GIBRALTAR 40 GREECE 41 GREENLAND 42 GRENADA 43 GUERNSEY 44 HONG KONG (CHINA) 45 HUNGARY 46 ICELAND 47 INDONESIA 48 IRELAND 49 ISLE OF MAN 50 ISRAEL 51 ITALY 52 JAMAICA 53 JAPAN 54 JERSEY 55 KAZAKHSTAN 56 KOREA 57 KUWAIT 58 LATVIA 59 LEBANON 60 LIECHTENSTEIN 61 LITHUANIA 62 LUXEMBOURG 63 MACAU (CHINA) 64 MALAYSIA 65 MALDIVES 66 MALTA 67 MARSHALL ISLANDS 68 MAURITIUS 69 MEXICO 70 MONACO 71 MONTSERRAT 72 NAURU 73 NETHERLANDS 74 NEW CALEDONIA 75 NEW ZEALAND 76 NIGERIA 77 NORWAY 78 OMAN 79 PAKISTAN 80 PANAMA 81 PERU 82 POLAND 83 PORTUGAL 84 QATAR 85 ROMANIA 86 RUSSIAN FEDERATION 87 SAINT KITTS AND NEVIS 88 SAINT LUCIA 89 SAINT VINCENT AND THE GRENADINES 90 SAMOA 91 SAN MARINO 92 SAUDI ARABIA 93 SEYCHELLES 94 SINGAPORE 95 SINT MARTEN 96 SLOVAK REPUBLIC 97 SLOVENIA 98 SOUTH AFRICA 99 SPAIN 100 SWEDEN 101 SWITZERLAND 102 THE BAHAMAS 103 TURKEY 104 TURKS CAICOS ISLANDS 105 UAE 106 UNITED KINGDOM 107 URUGUAY 108 VANUATU. ] SHIBANKA DAS BISWAS, Under Secy. ------------------ Notes: 1. Substituted vide Notification No. 17/2023, dated 06-04-2023 , before it was read, 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 CURA AO 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
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