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.
TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART ‐ II,
SECTION 3, SUB‐SECTION(II)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES
Notification No. 22/2010 [F.NO.142/5/2010-SO(TPL)] Dated 7-4-2010
[INCOME‐TAX]
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.
[Notification no. 22/2010/F.No.142/5/2010‐ SO (TPL)
(Ashish Kumar)
Director (Tax Policy and Legislation)
To
The Manager
Government of India Press,
Ring Road, Mayapuri,
New Delhi.
Copy to : ‐
1. Chairman and all Members of CBDT
2. All Commissioners of Income ‐ tax, Directors, Dy. Secretaries, Under Secretaries of CBDT.
3. All Chief Commissioners of Income‐tax.
4. All Director Generals of Income‐tax.
5. Guard File
