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Double Taxation Agreement

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.

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eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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