Part DCASafe 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
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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 ... Summary
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.
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