Rule – 10TF, Safe harbour rules not to apply in certain cases
March 16, 2018
Rule – 10TH, Safe Harbour Rules for Specified Domestic Transactions
March 16, 2018

Rule – 10TG, Mutual Agreement Procedure not to apply

10TGWhere transfer price in relation to an eligible international transaction declared by an eligible assessee is accepted by the income-tax authorities under section 92CB, the assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation entered into with a country or specified territory outside India as referred to in section 90 or 90A.

Reference: www.incometaxindia.gov.in

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