Double taxation relief - Agreement for Avoidance of Double Taxation with Foreign Countries - Specified territories notified under section 90, Explanation 2 - 22/2010 - Income Tax

Double taxation relief - Agreement for Avoidance of Double Taxation with Foreign Countries - Specified territories notified under section 90, Explanation 2 Notification No. 22/2010 Dated 7-4-2010 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:- (i) Bermuda a British Overseas Territory (ii) British Virgin Islands a British Overseas Territory (iii) Cayman lslands a British Overseas Territory (iv) Gibraltar a British Overseas Territory (v) Guernsey a British Crown Dependency (vi) Isle of Man a British Crown Dependency (vii) Jersey a British Crown Dependency (viii) Netherlands Antilles an Autonomous Part of the Kingdom of Netherlands (ix) Macau a Special Administrative Region of The People's Republic of China 2. This notification shall come into force with immediate effect. [F.NO.142/5/2010-SO(TPL)]