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Rule 10TF of Income Tax Rules 1962: Safe harbour rules not to apply in certain cases

Rule 10TF - Safe harbour rules not to apply in certain cases
(Safe Harbour Rules for International Transactions)

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 territory notified under section 94A or in a no tax or low tax country or territory.



Extra Notes for Readers:

- Rule 10TF was introduced by the Income Tax (16th Amendment) Rules, 2013, w.e.f. 18-Sep-2013



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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