Notified by Central Government - Hong Kong Special Administrative Region of the People's Republic of China as 'specified territory'- purposes of the Section 90 of the Income-tax Act, 1961 (43 of 1961) - 25/2010 - Income Tax Act, 1961
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Specified territory designation enables statutory tax-treaty and territory-specific income-tax treatment following executive notification. The notification uses the power in Explanation 2 to designate the Hong Kong Special Administrative Region as a specified territory, thereby classifying that jurisdiction for purposes of the Income-tax Act and enabling application of the Act's treaty-related and territory-specific tax provisions.
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 designation enables statutory tax-treaty and territory-specific income-tax treatment following executive notification.
The notification uses the power in Explanation 2 to designate the Hong Kong Special Administrative Region as a specified territory, thereby classifying that jurisdiction for purposes of the Income-tax Act and enabling application of the Act's treaty-related and territory-specific tax provisions.
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