Double Taxation Agreement- Agreement with Foreign Countries or Specified Territories- Notified ‘Specified Territory’

Posted: 19/12/2012 in Income Tax, Notifications
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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.

Source: Income Tax Department- India.

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