Central Government notifies countries and specified territories

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....sub-clause (ii) of clause (a) of Explanation to clauses (viiac) and (viiad) of section 47 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 the purposes of the said clauses, namely :- TABLE Sl.No. Name of Country/ Specified Territory (1)....

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....dor 43 Estonia 44 Kingdom of Eswatini 45 Ethiopia 46 Faroe Islands 47 Fiji 48 Finland 49 France 50 Georgia 51 Germany 52 Ghana 53 Gibraltar 54 Greece 55 Green Land 56 Grenada 57 Guatemala 58 Guernsey 59 Hong Kong 60 Hungary 61 Iceland 62 Indonesia 63 Iran 64 Ireland ....

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.... Paraguay 110 Peru 111 Poland 112 Portugal 113 Qatar 114 Romania 115 Russia 116 Saint Kitts and Nevis 117 Saint Lucia 118 Saint Vincent and the Grenadines 119 San Marino 120 Saudi Arabia 121 Samoa 122 Senegal 123 Serbia 124 Seychelles 125 Singapore 126 Sint Maarten 127 Slovak Republic ....