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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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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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