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

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..... 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) .....

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