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)
Rule 10TIC - Mutual Agreement Procedure not to apply
Income-tax Rules, 1962 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
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Mutual Agreement Procedure barred where safe harbour option is exercised for an eligible business and remains valid. An assessee cannot invoke the Mutual Agreement Procedure under a double taxation avoidance agreement for an eligible business if the safe harbour option under rule 10TIB has been exercised for that business and has not been declared invalid.
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.
Mutual Agreement Procedure barred where safe harbour option is exercised for an eligible business and remains valid.
An assessee cannot invoke the Mutual Agreement Procedure under a double taxation avoidance agreement for an eligible business if the safe harbour option under rule 10TIB has been exercised for that business and has not been declared invalid.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.