Case law › Notifications › 2017 › Notification No. 78 /2017[F. No. 142/15/2015-TPL] / SO 2456(E)

Notification 3 August 2017

Notification No. 78 /2017[F. No. 142/15/2015-TPL] / SO 2456(E)

Ministry of Finance

What this is

Notification No. 78 /2017[F. No. 142/15/2015-TPL] / SO 2456(E) was published on 3 August 2017. Its subject is Ministry of Finance.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.9A	s.9

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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:---
TABLE
Sl. No. Name of Country/Specified Territory
(1) (2)
1 Albania
2 Andorra
3 Anguilla
4 Argentina
5 Armenia
6 Aruba
7 Australia
8 Austria
9 Azerbaijan
10 Bahamas
11 Bahrain
12 Bangladesh
13 Barbados
14 Belarus
15 Belgium
16 Belize
17 Bermuda
18 Bhutan
19 Botswana
20 Brazil
21 British Virgin Islands
22 Bulgaria
23 Cameroon
24 Canada
25 Cayman Islands
26 Chile
27 China
28 Colombia
29 Croatia
30 Curacao
31 Cyprus
32 Czech Republic
33 Denmark
34 Estonia
35 Ethiopia
36 Faroe Islands
37 Fiji
38 Finland
39 France
40 Georgia
41 Germany
42 Ghana
43 Gibraltar
44 Greece
45 Green Land
46 Guernsey
47 Hungary
48 Iceland
49 Indonesia
50 Ireland
51 Isle of Man
52 Israel
53 Italy
54 Japan
55 Jersey
56 Jordan
57 Kazakhstan
58 Kenya
59 Korea
60 Kuwait
61 Kyrgyzstan
62 Latvia
63 Liberia
64 Liechtenstein
65 Lithuania
66 Luxembourg
67 Macao SAR
68 Macedonia
69 Malaysia
70 Maldives
71 Malta
72 Mauritius
73 Mexico
74 Moldova
75 Monaco
76 Montserrat
77 Morocco
78 Mozambique
79 Myanmar
80 Namibia
81 Nauru
82 Nepal
83 Netherlands
84 New Zealand
85 Nigeria
86 Niue
87 Norway
88 Poland
89 Portugal
90 Qatar
91 Romania
92 Russia
93 Saint Kitts and Nevis
94 San Marino
95 Saudi Arabia
96 Serbia
97 Seychelles
98 Singapore
99 Sint Maarten
100 Slovak Republic
101 Slovenia
102 South Africa
103 Spain
104 Sri Lanka
105 Sudan
106 Sweden
107 Switzerland
108 Syrian Arab Republic
109 Taipei
110 Tajikistan
111 Tanzania
112 Thailand
113 Trinidad and Tobago
114 Tunisia
115 Turkmenistan
116 Turks and Caicos
117 Uganda
118 Ukraine
119 United Kingdom
120 United States
121 Uzbekistan
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 78/2017/F. No. 142/15/2015-TPL]
NIRAJ KUMAR, Under Secy. (Tax Policy and Legislation)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 59/2022 [F. No. 370142/11/2022-TPL] / S.O. 2602(E) — Ministry of Finance 6 June 2022
Circular No. 12/2021 — Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic 25 June 2021
Notification No. 13/2021 [F. No. 142/15/2015-TPL]/ GSR No. 162(E) — Ministry of Finance 9 March 2021
Circular No. 1/2021 — Amount of remuneration prescribed under section 9A 3 m of the income tax act 1961 15 January 2021
Notification No. 41/2020 [F. No. 142/15/2015-TPL- Part (1)] / SO 2148(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 June 2020
Circular No. 8/2019 — Clarification regarding definition of fund manager under section 9A 4 b of the income tax act 1961 10 May 2019

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.