Notification No. 93

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

What this is

Notification No. 93 was published on 9 December 2009. Its subject is 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.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.90A	s.159

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

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 :-

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

the ‘India-Taipei Association in Taipei’ and the ‘Taipei Economic and Cultural Centre in New Delhi’.

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

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 30/2020 [F. No. 370142/20/2020-TPL] / GSR 329(E) — Ministry of Finance 28 May 2020
Notification No. 90 — Section 90 A of the Income TAX Act, 1961 – Double Taxation Relief – Adoption by Central Government of Agreement Between 28 August 2008

← Notification No. 94 · Notification No. 92 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.