Rule – 10TE, Procedure
March 16, 2018
Rule – 10TG, Mutual Agreement Procedure not to apply
March 16, 2018

Rule – 10TF, Safe harbour rules not to apply in certain cases

10TFNothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 94A or in a no tax or low tax country or territory.

Reference: www.incometaxindia.gov.in

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