Ministry of Finance

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

New Delhi, the 17^th December, 2012

(income-Tax)

Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory'

Notification No. 54/2012

S.O. 2927(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 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.

[F.NO. 503/14/2012-FTD-I(PT)],

VIPUL AGARWAL, Under Secy. [FT and TR-III(1)]