RULE 120 INCOME-TAX RULES 2026 Miscellaneous.
RULE 120 INCOME-TAX RULES 2026 Miscellaneous. 120. (1) Mere filing of an application for an agreement under these rules shall not prevent the operation of Chapter X of the Act for determination of arms’ length price under that Chapter till the agreement is entered into. (2) The negotiation between the competent authority of India and the… Read More »