Central Government notifies the countries and specified territories - in the case of an eligible investment fund, the fund management activity carried out through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India of the said fund. - 78/2017 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 78/2017 New Delhi, the 3rd August, 2017 (INCOME-TAX) S.O. 2456(E).- In exercise of the powers conferred by clause (b) of sub-section (3) of section 9A 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 section, namely:--- TABLE Sl. No. Name of Country/Specified Territory (1) (2) 1 Albania 2 Andorra 3 Anguilla 4 Argentina 5 Armenia 6 Aruba 7 Australia 8 Austria 9 Azerbaijan 10 Bahamas 11 Bahrain 12 Bangladesh 13 Barbados 14 Belarus 15 Belgium 16 Belize 17 Bermuda 18 Bhutan 19 Botswana 20 Brazil 21 British Virgin Islands 22 Bulgaria 23 Cameroon 24 Canada 25 Cayman Islands 26 Chile 27 China 28 Colombia 29 Croatia 30 Curacao 31 Cyprus 32 Czech Republic 33 Denmark 34 Estonia 35 Ethiopia 36 Faroe Islands 37 Fiji 38 Finland 39 France 40 Georgia 41 Germany 42 Ghana 43 Gibraltar 44 Greece 45 Green Land 46 Guernsey 47 Hungary 48 Iceland 49 Indonesia 50 Ireland 51 Isle of Man 52 Israel 53 Italy 54 Japan 55 Jersey 56 Jordan 57 Kazakhstan 58 Kenya 59 Korea 60 Kuwait 61 Kyrgyzstan 62 Latvia 63 Liberia 64 Liechtenstein 65 Lithuania 66 Luxembourg 67 Macao SAR 68 Macedonia 69 Malaysia 70 Maldives 71 Malta 72 Mauritius 73 Mexico 74 Moldova 75 Monaco 76 Montserrat 77 Morocco 78 Mozambique 79 Myanmar 80 Namibia 81 Nauru 82 Nepal 83 Netherlands 84 New Zealand 85 Nigeria 86 Niue 87 Norway 88 Poland 89 Portugal 90 Qatar 91 Romania 92 Russia 93 Saint Kitts and Nevis 94 San Marino 95 Saudi Arabia 96 Serbia 97 Seychelles 98 Singapore 99 Sint Maarten 100 Slovak Republic 101 Slovenia 102 South Africa 103 Spain 104 Sri Lanka 105 Sudan 106 Sweden 107 Switzerland 108 Syrian Arab Republic 109 Taipei 110 Tajikistan 111 Tanzania 112 Thailand 113 Trinidad and Tobago 114 Tunisia 115 Turkmenistan 116 Turks and Caicos 117 Uganda 118 Ukraine 119 United Kingdom 120 United States 121 Uzbekistan 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 142/15/2015-TPL] NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation)