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

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....l of Cyprus from the list of notified jurisdictional areas under section 94A of the Income tax Act, 1961. Cyprus was specified as a "notified jurisdictional area" (NJA) under section 94A of the Income-tax Act, 1961 vide Notification No.86/2013 dated 01.11.2013. The said Notification No.86/2013 was subsequently rescinded vide Notification No.114 dated 14.12.2016 and Notification No.119 d....