Income Tax Department

Ministry of Finance, Government of India

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Notification No.

93

Notification Date

09/12/2009

Upload Date

09/12/2009

Notification: 93 Date of Issue: 09/12/2009

Section 90A of the Income-tax Act, 1961 - Double Taxation Agreement - In case of agreements entered into between specified associations and adopted by Central Government for granting relief – Specified territory and specified association

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 :-
  1. the territory in which the taxation law administered by the Ministry of Finance in Taipei is applied;
  2. the ‘India-Taipei Association in Taipei’ and the ‘Taipei Economic and Cultural Centre in New Delhi’.

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