Notification of specified countries under Section 47 Explanation clarifies which jurisdictions apply to disposal-related tax provisions. Notification under the Explanation to clauses (viiac) and (viiad) of Section 47 of the Income-tax Act designates the enumerated countries and specified territories listed in the Table for the purposes of those clauses. The instrument makes the listed jurisdictions applicable for the statutory disposal-related provisions and declares the notification effective from its publication in the Official Gazette.
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.
Notification of specified countries under Section 47 Explanation clarifies which jurisdictions apply to disposal-related tax provisions.
Notification under the Explanation to clauses (viiac) and (viiad) of Section 47 of the Income-tax Act designates the enumerated countries and specified territories listed in the Table for the purposes of those clauses. The instrument makes the listed jurisdictions applicable for the statutory disposal-related provisions and declares the notification effective from its publication in the Official Gazette.
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