Notification of countries under section 47 of the Income-tax

Notification of countries under section 47 of the Income-tax

Notification of countries for the purposes of sub clause (ii) of clause (a) of Explanation to clauses (viiac) and (viiad) of section 47 of the Income tax Act, 1961

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

This notification shall come into force from the date of its publication in the Official Gazette.

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