RULE 100 INCOME-TAX RULES 2026 Safe harbour for income attribution in case of income from business and profession.
RULE 100 INCOME-TAX RULES 2026 RULE 100 INCOME-TAX RULES 2026 Safe harbour for income attribution in case of income from business and profession. 100. (1) The income-tax authorities shall accept the option for safe harbour exercised by an eligible assessee in any relevant tax year under rule 101, where the income declared by such assessee from… Read More »