RULE 87 INCOME-TAX RULES 2026 Rule -Eligible assessee for safe harbour rules for international transactions.
RULE 87 INCOME-TAX RULES 2026 RULE 87 INCOME-TAX RULES 2026 Eligible assessee for safe harbour rules for international transactions. 87. (1) Subject to the provisions of sub-rules (2) and (3), the “eligible assessee” means a person who has exercised a valid option for application of safe harbour rules in accordance with rule 90, and— (a) is… Read More »