22 notification 22 date of issue 8/4/2010

TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART‐II, SECTION 3, SUB‐SECTION (II) GOVERNMENT OF INDIA  MINISTRY OF FINANCE  DEPARTMENT OF REVENUE   (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the     8th    April, 2010 NOTIFICATION  [INCOME‐TAX] S.O……(E) – 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 the following areas outside India as the  ‘specified territory’ for the purposes of the said section , namely:‐ (i) Bermuda a British Overseas Territory (ii) British Virgin Islands a British Overseas Territory (iii) Cayman Islands a British Overseas Territory (iv) Gibraltar a British Overseas Territory (v) Guernsey a British Crown Dependency (vi) Isle of Man a British Crown Dependency (vii) Jersey a British Crown Dependency (viii) Netherlands Antilles an Autonomous Part of the Kingdom of Netherlands (ix) Macau a Special Administrative Region of The People’s Republic of China 2.  This notification shall come into force with immediate effect. [Notification no.        22/2010/F.No.142/5/2010‐SO (TPL) (Ashish Kumar)  Director (Tax Policy and Legislation) To The Manager   Government of India Press,  Ring Road, Mayapuri,  New Delhi. Copy to: ‐   1.  Chairman and all Members of CBDT  2.  All Commissioners of Income‐tax, Directors, Dy. Secretaries, Under Secretaries of CBDT.  3.  All Chief Commissioners of Income‐tax.  4.  All Director Generals of Income‐tax.  5.  Guard File.