Rule 10TG: Mutual Agreement Procedure not to apply

The Income-tax Rules, 1962Central Act · 1962

Mutual Agreement Procedure not to apply.

Where transfer price in relation to an eligible international transaction declared by an eligible assessee is accepted by the income-tax authorities under section 92CB, the assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation entered into with a country or specified territory outside India as referred to in section 90 or 90A.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	10TG
Marginal note	Mutual Agreement Procedure not to apply
Jurisdiction	Central
Status	In force as published by the source

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