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of <h1>Understanding Rule 10TC: Eligible International Transactions Include Software Services, Intra-Group Loans, and Corporate Guarantees</h1> An eligible international transaction under Rule 10TC of the Income-tax Rules, 1962, involves transactions between an eligible assessee and its associated enterprise, where either or both parties are non-resident. These transactions include the provision of software development services, IT-enabled services, knowledge process outsourcing, intra-group loans, corporate guarantees, contract research and development services related to software or pharmaceuticals, and the manufacture and export of auto components. Additionally, it covers the receipt of low value-adding intra-group services. The corporate guarantee must not exceed one hundred crore rupees unless the associated enterprise has a high credit rating.
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