March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10UA, Determination of consequences of impermissible avoidance arrangement

10UA . For the purposes of sub-section (1) of section 98, where a part of an arrangement […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10U, Application of General Anti Avoidance Rule

10U. Chapter X-A not to apply in certain cases.—(1) The provisions of Chapter X-A shall […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10THD, Procedure

10THD. (1) For the purposes of exercise of the option for safe harbour, the assessee […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10THC, Safe Harbour

10THC. (1) Where an eligible assessee has entered into an eligible specified domestic transaction in […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10THB, Eligible specified domestic transaction

10THB . The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10THA, Eligible assessee

10THA. The ‘eligible assessee’ means a person who has exercised a valid option for application of […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TH, Safe Harbour Rules for Specified Domestic Transactions

10TH. Definitions.— For the purposes of this rule and rules 10THA to 10THD,— (a) “Appropriate Commission” […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TG, Mutual Agreement Procedure not to apply

10TG. Where transfer price in relation to an eligible international transaction declared by an eligible assessee […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TF, Safe harbour rules not to apply in certain cases

10TF. Nothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE shall apply in respect […]
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