RULE 88 INCOME-TAX RULES 2026 Eligible international transactions for safe harbour.
RULE 88 INCOME-TAX RULES 2026 Eligible international transactions for safe harbour. 88. An “eligible international transaction” means an international transaction between the eligible assessee and its associated enterprise, one of which is necessarily a non-resident, and which comprises of— (a) provision of information technology services consisting of any one or more of the following:— (i) provision… Read More »