Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Safe harbour rules 10TA-10TE don't apply to transactions with associated enterprises in low or no-tax jurisdictions under section 94A.</h1> Safe harbour rules outlined in rules 10TA to 10TE of the Income-tax Rules, 1962, do not apply to eligible international transactions with associated enterprises located in countries or territories notified under section 94A or in jurisdictions considered no tax or low tax. This provision was introduced through Notification No. 73/2013 on September 18, 2013.
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