Removal of notified jurisdictional area: Cyprus removed retrospectively under section 94A of the Income Tax Act. The rescission of Notification No.86/2013 removing Cyprus as a notified jurisdictional area was carried out by subsequent notifications in December 2016, and the Board clarifies that the rescission has retrospective effect from 01.11.2013, resolving divergent administrative views and treating Cyprus as not a notified jurisdictional area from that date.
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Provisions expressly mentioned in the judgment/order text.
Removal of notified jurisdictional area: Cyprus removed retrospectively under section 94A of the Income Tax Act.
The rescission of Notification No.86/2013 removing Cyprus as a notified jurisdictional area was carried out by subsequent notifications in December 2016, and the Board clarifies that the rescission has retrospective effect from 01.11.2013, resolving divergent administrative views and treating Cyprus as not a notified jurisdictional area from that date.
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