https://www.taxtmi.com/acts?id=53399 Where the transfer price for an eligible international transaction declared by an eligible assessee is accepted by the income-tax authorities under the safe harbour provisions, the assessee is not entitled to invoke the mutual agreement procedure under a double taxation avoidance agreement with a country or specified territory outside India. The rule links acceptance under the safe harbour regime with a bar on recourse to treaty-based dispute resolution in respect of the same transaction. en-us Fri, 20 Mar 2026 18:00:22 +0530 Tue, 07 Apr 2026 10:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53399 Where the transfer price for an eligible international transaction declared by an eligible assessee is accepted by the income-tax authorities under the safe harbour provisions, the assessee is not entitled to invoke the mutual agreement procedure under a double taxation avoidance agreement with a country or specified territory outside India. The rule links acceptance under the safe harbour regime with a bar on recourse to treaty-based dispute resolution in respect of the same transaction. Act-Rules Income Tax Fri, 20 Mar 2026 18:00:22 +0530 https://www.taxtmi.com/acts?id=53399