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Section 90A – DTAA – In case of agreements entered into between specified associations and adopted by Central Government for granting relief Specified territory and specified association

Dec 12, 2009 Income Tax

Notification No. 93 / 2009, dated 9-12-2009

In exercise of the powers conferred by clauses (a) and (b) of Explanation 2 to section 90A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following as specified territory and specified association respectively for the purpose of the said section, namely :-

(a)   the territory in which the taxation law administered by the Ministry of Finance in Taipei is applied;

(b)  the India-Taipei Association in Taipei and the Taipei Economic and Cultural Centre in New Delhi.

[F.No.500/2/2001-FTD-II]

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Tags: 90a, central government, clauses, ftd, income tax act, income tax act 1961, india, ministry of finance, new delhi, taipei, taxation law