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

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