RULE 86 INCOME-TAX RULES 2026 Definitions for safe harbour rules for international transactions.
RULE 86 INCOME-TAX RULES 2026 RULE 86 INCOME-TAX RULES 2026 Definitions for safe harbour rules for international transactions. 86. For the purposes of this rule and rules 87 to 93, — (a) “accountant”— (i) means an accountant referred to in section 515(3)(b), who fulfils the following conditions: — (A) if he is pursuing the profession of… Read More »