Specified territory under section 90A designates Taiwan taxation jurisdiction and recognizes two specified associations for tax purposes. The notification designates as specified territory the territory where the taxation law administered by the Ministry of Finance in Taipei applies, and as specified association the India-Taipei Association in Taipei and the Taipei Economic and Cultural Centre in New Delhi for the purposes of section 90A of the Income-tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified territory under section 90A designates Taiwan taxation jurisdiction and recognizes two specified associations for tax purposes.
The notification designates as specified territory the territory where the taxation law administered by the Ministry of Finance in Taipei applies, and as specified association the India-Taipei Association in Taipei and the Taipei Economic and Cultural Centre in New Delhi for the purposes of section 90A of the Income-tax Act.
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