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.
