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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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TE, Procedure

10TE. (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 – 10TD, Safe Harbour

10TD. (1) Where an eligible assessee has entered into an eligible international transaction and the option […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TC, Eligible international transaction

10TC. ‘Eligible international transaction’ means an international transaction between the eligible assessee and its associated […]
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March 16, 2018
Published by Law@HostBooks at March 16, 2018
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Rule – 10TB, Eligible assessee

10TB. (1) Subject to the provisions of sub-rules (2) and (3), the ‘eligible assessee’ means […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10TA, Definitions

10TA. For the purposes of this rule and rule 10TB to rule 10TG,— 1[(a) “accountant” […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10T, Miscellaneous

10T. (1) Mere filing of an application for an agreement under these rules shall not prevent […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10S, Renewing an agreement

10S. Request for renewal of an agreement may be made as a new application for agreement, […]
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