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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evenue) (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, mentioned in column (2) of the Table given below, for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Man 52 Israel 53 Italy 54 Japan 55 Jersey 56 Jordan 57 Kazakhstan 58 Kenya 59 Korea 60 Kuwait 61 Kyrgyzstan 62 Latvia 63 Liberia 64 Liechtenstein 65 Lithuania 66 Luxembourg 67 Macao SAR 68 Macedonia 69 Malaysia 70 Maldives 71 Malta 72 Mauritius 73 Mexico 74 Moldova 75 Monaco 76 Montserrat 77 Morocco 78 Mozambique 79 Myanmar 80 Namibia 81....