March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10T, Miscellaneous10T. (1) Mere filing of an application for an agreement under these rules shall not prevent […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10S, Renewing an agreement10S. Request for renewal of an agreement may be made as a new application for agreement, […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10RA, Procedure for giving effect to rollback provision of an Agreement10RA. (1) The effect to the rollback provisions of an agreement shall be given in accordance […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10R, Cancellation of an agreement10R . (1) An agreement shall be cancelled by the Board for any of the […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10Q, Revision of an agreement10Q. (1) An agreement, subsequent to it having been entered into, may be revised by […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10P, Compliance Audit of the agreement10P. (1) The Transfer Pricing Officer having the jurisdiction over the assessee shall carry out the […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10-O, Furnishing of Annual Compliance Report10-O. (1) The assessee shall furnish an annual compliance report to Director General of Income-tax (International […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10N, Amendments to Application10N. (1) An applicant may request in writing for an amendment to an application at […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10MA, Roll Back of the Agreement10MA. (1) Subject to the provisions of this rule, the agreement may provide for determining […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10M, Terms of the agreement10M . (1) An agreement may among other things, include— (i) the international transactions covered […]