Income tax department issued a notification no. 86/2013 dated 1 November 2013 about notified jurisdictional area for section 94A of income tax act. Full notification is as under.
S.O, 3307(E).-In excrcisc of the povrers conforred by sub-scctiolr (l) of S€ction 94A of tbe locome-tax Act 196l (43 of 196l), the CEntal Government hereby specifies 'Cyprus' as' the 'notified jurisdictional area' for the purposes of tlre said section.
2. This notification shall come ilto force with effect from the date ofifs publication in the Official Gazette.
Tags- notified jurisdictional area,notified jurisdictional area of income tax,income tax notified jurisdictional area