Section 90A – DTAA – In case of agreements entered into between specified associations and adopted by Central Government for granting relief Specified territory and specified association
- Saturday, December 12, 2009, 2:30
- Income Tax
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Notification No. 93 / 2009, dated 9-12-2009
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.
[F.No.500/2/2001-FTD-II]