Rule - 10TF (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule - 10TF (of Income Tax Rules, 1962),Income-tax Rules, 1962
Safe harbour rules not to apply in certain cases.
Nothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE (of Income Tax Rules, 1962) shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 94A (of Income Tax Act, 1961) or in a no tax or low tax country or territory.
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