Notification No. 22

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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.