Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Determination of income from non-resident transactions: computation rule repealed by administrative amendment, altering reporting framework. Rule 11 of the Income-tax Rules, 1962 addressed the determination, allocation, valuation and computation of income arising from transactions with non-residents; this provision was omitted by the Income-tax (Twenty-first Amendment) Rules, 2001, effective 21-8-2001.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Determination of income from non-resident transactions: computation rule repealed by administrative amendment, altering reporting framework.
Rule 11 of the Income-tax Rules, 1962 addressed the determination, allocation, valuation and computation of income arising from transactions with non-residents; this provision was omitted by the Income-tax (Twenty-first Amendment) Rules, 2001, effective 21-8-2001.
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