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 is declared to be an impermissible avoidance arrangement, the consequences in relation to tax shall […]
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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 not apply to— (a) an arrangement where the tax benefit in the relevant assessment year […]
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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 shall furnish a Form 3CEFB, complete in all respects, to the Assessing Officer on or […]
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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 any previous year relevant to an assessment year and the option exercised by the said […]
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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 eligible assessee and which comprises of :— (i) supply of electricity 1a[***] or (ii) transmission […]
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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 safe harbour rules in accordance with the provisions of rule 10THC, 2 [ and— (i) is a Government […]
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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” shall have the same meaning as assigned to it in sub-section (4) of section 2 […]
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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 is accepted by the income-tax authorities under section 92CB, the assessee shall not be entitled […]
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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 of eligible international transactions entered into with an associated enterprise located in any country or […]
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