RULE 89 INCOME-TAX RULES 2026 Safe harbour for eligible international transactions.
RULE 89 INCOME-TAX RULES 2026 RULE 89 INCOME-TAX RULES 2026 Safe harbour for eligible international transactions. 89. (1) The transfer price de-clared by an eligible assessee in respect of an eligible international transaction for a tax year shall be accepted by the income-tax authorities, if— (a) the option exercised by the said assessee is not held… Read More »