Rule 10TIC: Mutual Agreement Procedure not to apply

The Income-tax Rules, 1962Central Act · 1962

[Mutual Agreement Procedure not to apply.

. The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation as referred to in section 90 or section 90A in relation to an eligible business, if the assessee has exercised the option for safe harbour under rule 10TIB in respect of such business and such option is not declared invalid under the said rule.]

Where this provision sits

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

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