Section 94A of
the Income-Tax Act, 1961 - Special Measures in respect of Transactions with Persons
located in Notified Jurisdictional Area - 'CYPRUS' specified as Notified Jurisdictional
Area for purposes of Section 94A
Notification No.86/2013,
[F.NO.504/05/2003-FTD-I]/SO 4625, dated 01-11-2013
In exercise of
the powers conferred by sub-section (1) of section 94A of the Income-tax Act,
1961 (43 of 1961), the Central Government hereby specifies 'Cyprus' as the
'notified jurisdictional area' for the purposes of the said section.
2.
This
notification shall come into force with effect from the date of its publication
in the Official Gazette.
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