Section 90A of the Income-tax Act, 1961 - Double Taxation Agreement - In case of agreements entered into between specified associations and adopted by Central Government for granting relief Specified territory and specified association
NOTIFICATION NO 93/2009
Dated: December 9, 2009
In exercise of the powers conferred by clauses (a) and (b) of Explanation 2 to section 90A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following as “specified territory” and “specified association” respectively for the purpose of the said section, namely :-
(a) the territory in which the taxation law administered by the Ministry of Finance in Taipei is applied;
(b) the ‘India-Taipei Association in Taipei’ and the ‘Taipei Economic and Cultural Centre in New Delhi’.
Joint Secretary to the Government of India