Double taxation relief - Agreement for Avoidance of Double Taxation with Foreign Countries - Specified territories notified under section 90, Explanation 2 - 22/2010 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Double taxation relief: specified overseas territories notified for treaty application, bringing them within the tax treaty framework. The Central Government, under Explanation 2 to section 90 of the Income-tax Act, 1961, notifies Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Netherlands Antilles and Macau as the specified territory for purposes of double taxation relief, and states that the notification is effective immediately.
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.
Double taxation relief: specified overseas territories notified for treaty application, bringing them within the tax treaty framework.
The Central Government, under Explanation 2 to section 90 of the Income-tax Act, 1961, notifies Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Netherlands Antilles and Macau as the specified territory for purposes of double taxation relief, and states that the notification is effective immediately.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
