Cyprus was specified as a “notified jurisdictional area” under section 94A of the Income Tax Act, 1961, through a notification on 1 November 2013. Subsequently, this was rescinded by a notification dated 14 December 2016, which came into effect from that date. For group subscribers, please click here to access. The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.
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