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.