CBDT specifies the jurisdictions

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....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 5 ARGENTINA 6 ARUBA 7 AUSTRALIA 8 AUSTRIA 9 AZERBAIJAN 10 BAHRAIN 11....

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.... MALDIVES 66 MALTA 67 MARSHALL ISLANDS 68 MAURITIUS 69 MEXICO 70 MONACO 71 MONTSERRAT 72 NAURU 73 NETHERLANDS 74 NEW CALEDONIA 75 NEW ZEALAND 76 NIGERIA 77 NORWAY 78 OMAN 79 PAKISTAN 80 PANAMA 81 PERU 82 POLAND 83 PORTUGAL 84 QATAR 85 ROMANIA 86 RUSSIAN FEDERATION 87 SAINT KITTS AND NEVIS 88 SAINT LUCIA 89 SAINT VINCENT AND THE GRENADINES 90 SAMOA....

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....NDS 23 COSTA RICA 24 CROATIA 25 CURAÇAO 26 CYPRUS 27 CZECH REPUBLIC 28 DENMARK 29 ESTONIA 30 FAROE ISLANDS 31 FINLAND 32 FRANCE 33 GERMANY 34 GIBRALTAR 35 GREECE 36 GREENLAND 37 GRENADA 38 GUERNSEY 39 HUNGARY 40 ICELAND 41 INDONESIA 42 IRELAND 43 ISLE OF MAN 44 ITALY 45 JAPAN 46 JERSEY 47 KOREA 48 KUWAIT 49 LATVIA 50 LEBANON 51 LIECH....