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CBDT notified 'CANADA' 'UNITED KINGDOM' & 'USA' as notified countries for the purpose of providing relief from taxation of income from a 'retirement benefit account' maintained in these countries.

Prakhar Softech Services Ltd.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 25/2022

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.

[F. No. 370142/7/2022-TPL]

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