NOTIFICATION
SECTION 90 OF INCOME-TAX ACT
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 territories’
NOTIFICATION NO. 22/2010 [F. NO. 142/5/2010-SO(TPL)]/SO 776(E), DATED 8-4-2010
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 :—
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(i)
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Bermuda
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a British Overseas Territory
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(ii)
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British Virgin
Islands
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a British Overseas Territory
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(iii)
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Cayman lslands
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a British Overseas Territory
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(iv)
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Gibraltar
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a British Overseas Territory
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(v)
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Guernsey
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a British Crown Dependency
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(vi)
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Isle of Man
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a British Crown Dependency
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(vii)
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Jersey
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a British Crown Dependency
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(viii)
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Netherlands
Antilles
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an Autonomous Part of the Kingdom of
Netherlands
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(ix)
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Macau
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a Special Administrative Region of The People’s
Republic of China
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2. This notification shall come into force with immediate effect.
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