RULE 98 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for specified domestic transactions.
RULE 98 INCOME-TAX RULES 2026 RULE 98 INCOME-TAX RULES 2026 Procedure governing safe harbour rules for specified domestic transactions. 98. (1) For the purposes of exercising of the option for safe harbour, — (a) the assessee shall furnish Form No. 49, complete in all respects, to the Assessing Officer on or before the due date specified… Read More »