[ Notification No 78/2017 /F. No. 142/15/2015-TPL
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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 the purposes of the said section,
namely:—