Notified country designation under section 89A establishes specified jurisdictions for cross-border tax treatment upon Gazette publication. Designation of certain foreign jurisdictions as notified country under the Income-tax Act, 1961 is effected by executive notification listing named jurisdictions; the notification takes effect on publication in the Official Gazette and creates a statutory category whose application depends on the referenced provision.
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.
Notified country designation under section 89A establishes specified jurisdictions for cross-border tax treatment upon Gazette publication.
Designation of certain foreign jurisdictions as notified country under the Income-tax Act, 1961 is effected by executive notification listing named jurisdictions; the notification takes effect on publication in the Official Gazette and creates a statutory category whose application depends on the referenced provision.
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