Specified jurisdictions under section 285BA designated for reporting and compliance; notification later substitutes an amended jurisdiction list. Designation of jurisdictions for information reporting under section 285BA is made by Notification No. 78/2018 issued under the Income-tax Act read with the Explanation to rule 114F, listing specified jurisdictions for the purposes of the cited sub-clause. The notification's notes record that the original list was subsequently substituted by a later notification, thereby revising the enumerated jurisdictions applicable to the statutory reporting and compliance framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified jurisdictions under section 285BA designated for reporting and compliance; notification later substitutes an amended jurisdiction list.
Designation of jurisdictions for information reporting under section 285BA is made by Notification No. 78/2018 issued under the Income-tax Act read with the Explanation to rule 114F, listing specified jurisdictions for the purposes of the cited sub-clause. The notification's notes record that the original list was subsequently substituted by a later notification, thereby revising the enumerated jurisdictions applicable to the statutory reporting and compliance framework.
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