March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10UC, Time limits

10UC. (1) For the purposes of section 144BA,— (i) no directions under sub-section (3) of […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10UB, Notice, Forms for reference under section 144BA

10UB. (1) For the purposes of sub-section (1) of section 144BA, the Assessing Officer shall, […]
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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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