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.
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
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.