RULE 91 INCOME-TAX RULES 2026 Procedure relating to transactions of provision of information technology services.
RULE 91 INCOME-TAX RULES 2026 RULE 91 INCOME-TAX RULES 2026 Procedure relating to transactions of provision of information technology services. 91. (1) Where option for safe harbour is exercised in respect of eligible international transaction being provision of information technology services, such option for safe harbour, once exercised validly, shall continue to remain in force for… Read More »