https://www.taxtmi.com/acts?id=18115 The safe harbour rules do not apply to eligible international transactions entered into with an associated enterprise located in a country or territory notified under section 94A, or in a no-tax or low-tax country or territory. In such cases, rules 10TA, 10TB, 10TC, 10TD and 10TE are excluded from application. en-us Sat, 21 Sep 2013 16:50:32 +0530 Tue, 19 May 2026 10:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18115 The safe harbour rules do not apply to eligible international transactions entered into with an associated enterprise located in a country or territory notified under section 94A, or in a no-tax or low-tax country or territory. In such cases, rules 10TA, 10TB, 10TC, 10TD and 10TE are excluded from application. Act-Rules Income Tax Sat, 21 Sep 2013 16:50:32 +0530 https://www.taxtmi.com/acts?id=18115