SECTION 9A OF THE INCOME-TAX ACT, 1961 – CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA – NOTIFIED COUNTRIES/SPECIFIED TERRITORIES
NOTIFICATION NO. SO 2456(E) [NO.78/2017 (F.NO.142/15/2015-TPL)], DATED 3-8-2017
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.