CBDT specifies the jurisdictions

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....on 285BA of the Income-tax Act, 1961 read with sub-clause (ii) of clause (D) of the Explanation to clause (6) of rule 114F of the Income-tax Rules, 1962, the Central Board of Direct Taxes, hereby specifies the following jurisdictions for the purposes of the said sub-clause, namely:- ^1[Sl. No. NAME OF JURISDICTION 1 ALBANIA 2 ANDORRA 3 ANGUILLA 4 ANTIGUA AND BARBUDA ....

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.... INDONESIA 48 IRELAND 49 ISLE OF MAN 50 ISRAEL 51 ITALY 52 JAMAICA 53 JAPAN 54 JERSEY 55 KAZAKHSTAN 56 KOREA 57 KUWAIT 58 LATVIA 59 LEBANON 60 LIECHTENSTEIN 61 LITHUANIA 62 LUXEMBOURG 63 MACAU (CHINA) 64 MALAYSIA 65 MALDIVES 66 MALTA 67 MARSHALL ISLANDS 68 MAURITIUS 69....

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....IBANKA DAS BISWAS, Under Secy.     ------------------ Notes: 1. Substituted vide Notification No. 17/2023, dated 06-04-2023, before it was read, Sl. No. NAME OF JURISDICTION 1 ANDORRA 2 ANGUILLA 3 ARGENTINA 4 ARUBA 5 AUSTRALIA 6 AUSTRIA 7 AZERBAIJAN 8 BAHAMAS 9 BAHRAIN 10 BARBADOS 11 BELGIUM 12....