section 90 - Page 3

Income Tax provisions Related to Expatriates Working in India and Indian Residents Posted Abroad

With the globalisation of the world trade and liberalisation of the Indian economy, the number of persons moving in or out of India in the exercise of their business, profession or employment is on the increase. As in most of the countries, the liability under the Indian Income tax law is also co-related to the residential status of the ...

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Agreement between India and Bermuda for the exchange of information with respect to taxes

The agreement between India and Bermuda has been entered to enhance co-operation and facilitate the exchange of information with respect to administration and enforcement of the domestic laws with respect to taxes. This may result in greater transpar...

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Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement among the Governments of SAARC Member States for avoidance of double taxation and mutual administrative assistance in tax matters

Notification No. 3/2011 - Income Tax 10/01/2011

Notification No. 3/2011 - Income Tax WHEREAS the annexed Agreement among the Governments of SAARC (South Asian Association for Regional Cooperation) Member States comprising the People's Republic of Bangladesh, the Kingdom of Bhutan, the Republic of India, the Republic of Maldives, the Kingdom of Nepal, the Islamic Republic of Pakistan a...

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Notification No. 86/2010-Income Tax Dated 26/11/2010

Notification No. 86/2010-Income Tax 26/11/2010

Notification No. 86/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 10th day of September, 2007...

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Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland

Notification No. 36/2010-Income Tax 20/05/2010

Notification No. 36/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 15th day of January, 2010;...

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Govt Identifies SAR of Hong Kong for Double Taxation Avoidance Agreement

The Central Government have notified the “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purpose of Explanation 2 to Section 90 of the Income Tax Act 1961 vide Notification No. 25 of 2010 (F.No.500/124/9-FTD-II). The notification enables the Central Government to enter...

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Notification No. 25/2010- Income Tax, dated 20-4-2010

Notification No. 25/2010-Income Tax 20/04/2010

Notification No. 25/2010-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 “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purposes of the said section....

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Empowering Central Government to enter into agreement with specified non-sovereign territories & Transfer Pricing

Amendment of section 90 :-The Finance Bill (No. 2) 2009 proposes to replace the existing Section 90 with a new section 90. The new section 90 is substantially the same as earlier section 90 except that the proposed amendment seeks to empower the Central Government to enter into an agreement with the Government of any country outside India...

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Taxability of a South Korean Company on basis of its local office in India

DDIT (Int'l Taxation) Vs Jebon Corporation India Liaison Office (ITAT Bangalore)

The Hon'ble Apex Court in the case of CIT v. P V A L Kulandagan Chettiar 267 ITR 654 had an occasion to consider the impact of double taxation avoidance agreement provisions of Income Tax Act. The Hon'ble Apex Court held that where liability to tax arises under the local enactment, the provisions of sections 4 and 5 of the Act provide fo...

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Notification No. 78/2009 – Income Tax Dated 12/10/2009

Notification No. 78/2009 - Income Tax 12/10/2009

Notification No. 78/2009 - Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital was signed at New Delhi on the 2nd day of Jun...

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