March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10THB, Eligible specified domestic transaction10THB . The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10THA, Eligible assessee10THA. The ‘eligible assessee’ means a person who has exercised a valid option for application of […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TH, Safe Harbour Rules for Specified Domestic Transactions10TH. Definitions.— For the purposes of this rule and rules 10THA to 10THD,— (a) “Appropriate Commission” […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TG, Mutual Agreement Procedure not to apply10TG. Where transfer price in relation to an eligible international transaction declared by an eligible assessee […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TF, Safe harbour rules not to apply in certain cases10TF. Nothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE shall apply in respect […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TE, Procedure10TE. (1) For the purposes of exercise of the option for safe harbour, the assessee […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TD, Safe Harbour10TD. (1) Where an eligible assessee has entered into an eligible international transaction and the option […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TC, Eligible international transaction10TC. ‘Eligible international transaction’ means an international transaction between the eligible assessee and its associated […]
March 16, 2018Published by Law@HostBooks at March 16, 2018Categories All Rules Income-tax RulesRule – 10TB, Eligible assessee10TB. (1) Subject to the provisions of sub-rules (2) and (3), the ‘eligible assessee’ means […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10TA, Definitions10TA. For the purposes of this rule and rule 10TB to rule 10TG,— 1[(a) “accountant” […]