Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income tax Act, 1961

Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income tax Act, 1961 https://www.taxtmi.com/circulars?id=55813 The rescission of Notification No.86/2013 removing Cyprus as a notified jurisdictional area was carried out by subsequent notifications in December 2016, and the Board clarifies that the rescission has retrospective effect from 01.11.2013, resolving divergent administrative views and treating Cyprus as not a notified jurisdictional area from that date. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 22 Apr 2017 10:14:00 +0530 TaxTMI RSS Generator Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income tax Act, 1961 https://www.taxtmi.com/circulars?id=55813 The rescission of Notification No.86/2013 removing Cyprus as a notified jurisdictional area was carried out by subsequent notifications in December 2016, and the Board clarifies that the rescission has retrospective effect from 01.11.2013, resolving divergent administrative views and treating Cyprus as not a notified jurisdictional area from that date. Circulars Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55813