Central Government notifies the countries and specified territories - in the case of an eligible investment fund, the fund management activity carried out through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India of the said fund.

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....1<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 78/2017 New Delhi, the 3rd August, 2017 (INCOME-TAX) S.O. 2456(E).-In exercise of the powers conferred by clause (b) of sub-section (3) of section 9A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following countries and specified territories, me....

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....Faroe Islands 37 Fiji 38 Finland 39 France 40 Georgia 41 Germany 42 Ghana 43 Gibraltar 44 Greece 45 Green Land 46 Guernsey 47 Hungary 48 Iceland 49 Indonesia 50 Ireland 51 Isle of Man 52 Israel 53 Italy 54 Japan 55 Jersey 56 Jordan 57 Kazakhstan 58 Kenya 59 Kore....