MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th November, 2018 No.
78 /2018
[INCOME-TAX]
F. No. 500/05/2018-FT&TR-III.—In exercise of the powers conferred by section 285BA of the Income-tax Act, 1961 read with sub-clause (ii) of clause (D) of the Explanation to clause (6) of rule 114F of the Income-tax Rules, 1962, the Central Board of Direct Taxes, hereby specifies the following jurisdictions for the purposes of the said subclause, namely:—
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Source : https://www.incometaxindia.gov.in/communications/notification/notification78_2018.pdf