RULE 97 INCOME-TAX RULES 2026 Safe harbour for eligible specified domestic transaction.
RULE 97 INCOME-TAX RULES 2026 RULE 97 INCOME-TAX RULES 2026 Safe harbour for eligible specified domestic transaction. 97. (1) The transfer price declared by an eligible assessee in respect of an eligible specified domestic transaction for a tax year shall be accepted by the income-tax authorities, if,— (a) the option exercised by the said assessee is… Read More »

