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 shall furnish a Form 3CEFA, 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 – 10TD, Safe Harbour

10TD. (1) Where an eligible assessee has entered into an eligible international transaction and the option exercised by the said assessee is not held to be invalid under rule 10TE, the […]
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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 enterprise, either or both of whom are non-resident, and which comprises of: (i) provision of […]
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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 a person who has exercised a valid option for application of safe harbour rules in […]
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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” means an accountant referred to in the Explanation below sub-section (2) of section 288 of […]
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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 the operation of Chapter X of the Act for determination of arms’ length price under […]
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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, using the same procedure as outlined in these rules except pre-filing consultation as referred to […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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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 with this rule. (2) The applicant shall furnish modified return of income referred to in […]
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March 15, 2018
Published by Law@HostBooks at March 15, 2018
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Rule – 10R, Cancellation of an agreement

10R . (1) An agreement shall be cancelled by the Board for any of the following reasons: (i) the compliance audit referred to in rule 10P has resulted in the […]
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