Notified by Central Government - Hong Kong Special Administrative Region of the People's Republic of China as 'specified territory'- purposes of the Section 90 of the Income-tax Act, 1961 (43 of 1961) - 25/2010 - Income Tax

Notified by Central Government - Hong Kong Special Administrative Region of the People's Republic of China as 'specified territory' - purposes of the Section 90 of the Income-tax Act, 1961 (43 of 1961) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD)OF DIRECT TAXES) NOTIFICATION No. 25/2010 New Delhi , dated the 20th April, 2010 S.O. 909(E).- 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 . [Notification No. 25/2010-FTD-11/F. No. 500/124/97-FTD-II] K. RAMALINGAM, Jt. Secy.