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Section 90 of the Income-tax Act, 1961 – Double taxation agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries or Specified Territories – Notif
Notice Date : 20 April 2010

Section 90 of the Income-tax Act, 1961 – Double taxation agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries or Specified Territories – Notified ‘specified territory’

Notification No. 25/2010 [F.NO. 500/124/97-FTD-II]

Dated 20-4-2010

In exercise of the powers conferred by Explanation 2 to section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purposes of the said section. 

 


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Posted by : on 22 April 2010



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Comments (1)



Rajeev K Sharma
wrote on 26 April 2010

Is this notification is applicable for f/y 2009-10 a/y 2010-11?





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