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of <h1>Government Recognizes ADNOC Entities as Foreign Companies Under Income-tax Act, Section 10(48A); Oil Storage Agreement Acknowledged.</h1> The Central Government, prioritizing national interest, has issued Notification No. 22/2018 under the Income-tax Act, 1961, specifically under clause (ii) of the proviso to clause (48A) of section 10. This notification recognizes Abu Dhabi National Oil Company, ADNOC Marketing International Limited, and ADNOC Marketing International (India) RSC Limited as foreign companies. It also acknowledges the Oil Storage and Management Agreement dated January 25, 2017, and its subsequent amendment on February 10, 2018, involving Indian Strategic Petroleum Reserves Limited and the aforementioned companies. The notification is effective upon publication in the Official Gazette.
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