RULE 99 INCOME-TAX RULES 2026 Definitions for safe harbour rules for income attribution in case of income from business and profession.
RULE 99 INCOME-TAX RULES 2026 RULE 99 INCOME-TAX RULES 2026 Definitions for safe harbour rules for income attribution in case of income from business and profession. 99. For the purposes of this rule and rules 100 to 102, — (a) “contract manufacturer” means an Indian company who produces specified electronic goods on behalf of any foreign… Read More »