Central Government notifies countries and specified territories - 46/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 46/2022 New Delhi, the 27th April, 2022 (INCOME-TAX) 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 Sl.No. Name of Country/ Specified Territory (1) (2) 1 Albania 2 Andorra 3 Antigua Barbuda 4 Anguilla 5 Argentina 6 Armenia 7 Aruba 8 Australia 9 Austria 10 Azerbaijan 11 Bahamas 12 Bahrain 13 Bangladesh 14 Barbados 15 Belarus 16 Belgium 17 Belize 18 Bermuda 19 Bhutan 20 Bosnia Herzegovina 21 Botswana 22 Brazil 23 British Virgin Islands 24 Brunei Darussalam 25 Bulgaria 26 Cabo Verde 27 Cameroon 28 Canada 29 Cayman Islands 30 Chile 31 China 32 Colombia 33 Cook Islands 34 Croatia 35 Curacao 36 Cyprus 37 Czech Republic 38 Denmark 39 Dominican Republic 40 Dominica 41 Ecuador 42 El Salvador 43 Estonia 44 Kingdom of Eswatini 45 Ethiopia 46 Faroe Islands 47 Fiji 48 Finland 49 France 50 Georgia 51 Germany 52 Ghana 53 Gibraltar 54 Greece 55 Green Land 56 Grenada 57 Guatemala 58 Guernsey 59 Hong Kong 60 Hungary 61 Iceland 62 Indonesia 63 Iran 64 Ireland 65 Isle of Man 66 Israel 67 Italy 68 Jamaica 69 Japan 70 Jersey 71 Jordan 72 Kazakhstan 73 Kenya 74 Korea 75 Kuwait 76 Kyrgyzstan 77 Latvia 78 Lebanon 79 Liberia 80 Liechtenstein 81 Lithuania 82 Luxembourg 83 Macao SAR 84 Macedonia 85 Malaysia 86 Maldives 87 Malta 88 Marshall Islands 89 Mauritius 90 Mexico 91 Moldova 92 Monaco 93 Montenegro 94 Montserrat 95 Morocco 96 Mozambique 97 Myanmar 98 Namibia 99 Nauru 100 Nepal 101 Netherlands 102 New Zealand 103 Nigeria 104 Niue 105 Norway 106 North Macedonia 107 Panama 108 Pakistan 109 Paraguay 110 Peru 111 Poland 112 Portugal 113 Qatar 114 Romania 115 Russia 116 Saint Kitts and Nevis 117 Saint Lucia 118 Saint Vincent and the Grenadines 119 San Marino 120 Saudi Arabia 121 Samoa 122 Senegal 123 Serbia 124 Seychelles 125 Singapore 126 Sint Maarten 127 Slovak Republic 128 Slovenia 129 South Africa 130 Spain 131 Sri Lanka 132 Sudan 133 Sweden 134 Switzerland 135 Syrian Arab Republic 136 Taipei 137 Tajikistan 138 Tanzania 139 Thailand 140 Trinidad and Tobago 141 Tunisia 142 Turkey 143 Turkmenistan 144 Turks and Caicos 145 Uganda 146 Ukraine 147 United Kingdom 148 United States 149 Uzbekistan 150 Vanuatu 2. This notification shall come into force from the date of its publication in the Official Gazette. [ F. No. 370142/1/2022-TPL (Part-I)] UMME FARDINA ADIL, Under Secy.