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 - Specified territories notified under section 90, Explanation 2
Notification No. 22/2010 [F.NO.142/5/2010-SO(TPL)]
Dated 7-4-2010
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 the following areas outside India as the ‘specified territory’ for the purposes of the said section, namely:-
|
(i) |
Bermuda |
a British Overseas Territory |
|
(ii) |
British Virgin Islands |
a British Overseas Territory |
|
(iii) |
Cayman lslands |
a British Overseas Territory |
|
(iv) |
Gibraltar |
a British Overseas Territory |
|
(v) |
Guernsey |
a British Crown Dependency |
|
(vi) |
Isle of Man |
a British Crown Dependency |
|
(vii) |
Jersey |
a British Crown Dependency |
|
(viii) |
Netherlands Antilles |
an Autonomous Part of the Kingdom of Netherlands |
|
(ix) |
Macau |
a Special Administrative Region of The People’s Republic of China |
2. This notification shall come into force with immediate effect.
CAclubindia
Rajiv
Published in Income Tax