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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 - Specified territories notified


 Notice Date : 07 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 - 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.

 

 

Rajiv
on 09 April 2010
Published in Income Tax
Source : ,






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