Webb21 apr. 2024 · Rule-10TB, Income-tax Rules [Eligible assessee. 10TB. (1) Subject to the provisions of sub-rules (2) and (3), the 'eligible assessee' means a person who has … Webb10TB. (1) Subject to the provisions of sub-rules (2) and (3), the 'eligible assessee' means a person who has exercised a valid option for application of safe harbour rules in accordance with rule 10TE, and— (i) is engaged in providing software development services or information technology enabled services or knowledge
Rule 10TE. - Procedure - Income-tax Rules, 1962
Webb23 maj 2012 · 1. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2012. (2) They shall come into force on the 1st day of April, 2012 and shall apply to … Webb7 dec. 2024 · The eligible assessee has been defined in Rule 10TB. ... Minimum limit for Safe Harbour and applicable rates in case of various sectors are prescribed in the transfer pricing rules, as per Rule 10TD(2) applicable from AY 2013-14 to AY 2024-18 ... Filing of draft scheme with Income Tax department, sectoral regulators seeking ... sustianable building
Safe Harbour - Central Board of Direct Taxes, Government …
Webb(6) Where- (a) the assessee does not furnish the information or documents or other evidence required by the Transfer Pricing Officer; or (b) the Transfer Pricing Officer finds that the assessee is not an eligible assessee; or (c) the Transfer Pricing Officer finds that the international transaction in respect of which the option referred to in … Webb15 mars 2024 · Rule – 10TA, Definitions. 10TA. For the purposes of this rule and rule 10TB to rule 10TG,—. 1 [ (a) “accountant” means an accountant referred to in the Explanation … WebbIncome Tax Act; Wealth Tax Act; Expenditure Tax Act; Interest Tax Act; Finance Acts; All Acts; Rules Income Tax Rules; Other Direct Tax Rules; Budget and Bills Finance Acts; … size of toothpaste on airlines