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 or Specified Territories – Notified ‘specified territory’
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 25/2010 [F.NO. 500/124/97-FTD-II], dated 20-4-2010
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 “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purposes of the said section.
[Notification No. 25/2010-FTD-II/F.N.500/124/97-FTD-II]
K . RAMALINGAM, Jt. secy.