Case law › Notifications › 2022 › Notification No. 25/2022 [F. No. 370142/7/2022-TPL] / SO 1568(E)

Notification 4 April 2022

Notification No. 25/2022 [F. No. 370142/7/2022-TPL] / SO 1568(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 25/2022 [F. No. 370142/7/2022-TPL] / SO 1568(E) was published on 4 April 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power under section 89A of the Income-tax Act, 1961, the Central Government notifies three countries as "notified country" for the purposes of that section: Canada, the United Kingdom of Great Britain and Northern Ireland, and the United States of America. Section 89A deals with the taxation of income from a retirement benefit account maintained in a notified country by a specified person. The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

residents holding retirement benefit accounts in Canada, the United Kingdom or the United States
persons who became resident in India after maintaining such an account abroad
assessing officers examining a claim under section 89A
advisers on the taxation of foreign retirement accounts

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.89A	s.158

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 4th April, 2022
S.O. 1568(E).—In exercise of the powers conferred by section 89A of the Income-tax Act, 1961 (43 of 1961), the Central Government herby notifies the countries mentioned in column (2) of the Table given below as a "notified country" for the purposes of the said section, namely:

TABLE
Sl. No. Name of Country
(1) (2)
1. Canada
2. United Kingdom of Great Britain and Northern Ireland
3. United States of America

2. This notification shall come into force from the date of its publication in the Official Gazette.

[Notification No. 25/2022/F. No. 370142/7/2022-TPL]
NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)

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.

From when

The date of publication in the Official Gazette (the notification is dated 4 April 2022).

What to watch

It comes into force from the date of publication in the Official Gazette.
The notified list is closed to these three countries; an account in any other country is outside section 89A on this notification.
The relief under section 89A is subject to the conditions and the manner prescribed in that section and in the rules made under it, which this notification does not touch.
The United Kingdom is named in full as the United Kingdom of Great Britain and Northern Ireland.

Where you meet it

In the return of a resident holding a foreign retirement benefit account, where relief under section 89A is claimed for income from an account in one of the three countries.

← Notification No. 24/2022 [F. No. 370142/7/2022-TPL] / GSR 256(E) · Notification No. 23/2022 [F. No. 370142/8/2022-TPL-Pt.VII] / GSR 252(E) →

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.