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Rule 10G of Income Tax Rules 1962: Persons Eligible to Apply

Rule 10G - Persons eligible to apply.

Any person who—
(i) has undertaken an international transaction; or
(ii) is contemplating to undertake an international transaction,
shall be eligible to enter into an agreement under these rules.

Extra Notes for Readers:

- Rule 10G was introduced by the Income Tax (10th Amendment) Rules, 2012, w.e.f. 30-8-2012

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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