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of <h1>India Designated Cyprus as 'Notified Jurisdictional Area' in 2013, Later Rescinded in 2016 u/s 94A.</h1> The Government of India, through the Ministry of Finance's Central Board of Direct Taxes, issued Notification No. 86/2013 on November 1, 2013, designating Cyprus as a 'notified jurisdictional area' under Section 94A of the Income-Tax Act, 1961. This designation was made to address concerns related to international transactions. The notification became effective upon its publication in the Official Gazette. However, this notification was later rescinded by Notification No. 114/2016 on December 14, 2016.
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