Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement with foreign countries or specified territories – Notified ‘Specified Territory’
Notification No. 54/2012, [F.NO. 503/14/2012-FTD-I(PT)], dated 17.12.2012
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.