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of <h1>Government Issues Notification Listing 150 Countries for Income-tax Act Section 47 Clauses.</h1> The Central Government, through the Ministry of Finance and the Central Board of Direct Taxes, issued Notification No. 46/2022 on April 27, 2022, under the Income-tax Act, 1961. This notification specifies a list of countries and territories for the purposes of certain clauses in Section 47 of the Act. The list includes 150 countries and territories, such as Albania, Australia, Canada, China, France, Germany, India, Japan, the United Kingdom, and the United States, among others. The notification is effective from its publication date in the Official Gazette.
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