Rule 10TF: Safe harbour rules not to apply in certain cases

The Income-tax Rules, 1962Central Act · 1962

Safe harbour rules not to apply in certain cases.

Nothing contained in rules 10TA, 10TB, 10TC, 10TD or rule 10TE shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 94A or in a no tax or low tax country or territory.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	10TF
Marginal note	Safe harbour rules not to apply in certain cases
Jurisdiction	Central
Status	In force as published by the source

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