March 15, 2018

Rule – 10RA, Procedure for giving effect to rollback provision of an Agreement

10RA. (1) The effect to the rollback provisions of an agreement shall be given in accordance […]
March 15, 2018

Rule – 10R, Cancellation of an agreement

10R . (1) An agreement shall be cancelled by the Board for any of the […]
March 15, 2018

Rule – 10Q, Revision of an agreement

10Q. (1) An agreement, subsequent to it having been entered into, may be revised by […]
March 15, 2018

Rule – 10P, Compliance Audit of the agreement

10P. (1) The Transfer Pricing Officer having the jurisdiction over the assessee shall carry out the […]
March 15, 2018

Rule – 10-O, Furnishing of Annual Compliance Report

10-O. (1) The assessee shall furnish an annual compliance report to Director General of Income-tax (International […]
March 15, 2018

Rule – 10N, Amendments to Application

10N. (1) An applicant may request in writing for an amendment to an application at […]
March 15, 2018

Rule – 10MA, Roll Back of the Agreement

10MA. (1) Subject to the provisions of this rule, the agreement may provide for determining […]
March 15, 2018

Rule – 10M, Terms of the agreement

10M . (1) An agreement may among other things, include— (i) the international transactions covered […]
March 15, 2018

Rule – 10L, Procedure

10L. (1) If the application referred to in rule 10K has been allowed to be […]
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