Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - 54/2012 - Income Tax

Ministry of Finance (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 17 th December, 2012 (income-Tax) Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' Notification No. 54/2012 S.O. 2927(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 Sint Maarten, a part of Kingdom of Netherlands, the area outside India as the 'specified territory' for the purposes of the said section. 2. This notification shall come into force with immediate effect. [F.NO. 503/14/2012-FTD-I(PT)], VIPUL AGARWAL, Under Secy. [FT and TR-III(1)]