May 06, 2026
Submitted By: Shristi Rajput
Circular No. 15/2017 Clarification on removal of Cyprus from list of notified jurisdictional area under section 94A of Income tax act
This circular clarifies that Cyprus is removed from the list of Notified Jurisdictional Areas under Section 94A of the Income-tax Act, meaning the special anti-avoidance provisions and restrictions (like higher TDS and reporting requirements) will no longer apply to transactions with Cyprus after the notification.
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