Specified territory and Specified association under section 90A of the Income-tax Act, 1961 - 93/2009 - Income Tax

Specified territory and Specified association under section 90A of the Income-tax Act, 1961 NOTIFICATION NO. 93/2009 Dated: December 9, 2009 S.O. 3162(E.) - 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'. F.No.500/2/2001-FTD-II (Anita Kapur) Joint Secretary to the Government of India