Month: February 2026
2,248 articlesIncome Tax
Income Tax
Draft Income Tax Rule 89 – Safe harbour for eligible international transactions
Company Law
Company Law
Understanding MGT-4, MGT-5 And MGT-6
Income Tax
Income Tax
Draft Income Tax Rule 88 – Eligible international transactions for safe harbour
Income Tax
Income Tax
Draft Income Tax Rule 87 – Eligible assessee for safe harbour rules for international transactions
Income Tax
Income Tax
Draft Income Tax Rules 85 and 86: Accountant’s Report under Section 172 and Safe Harbour Definitions for International Transactions
Income Tax
Income Tax
Draft Income Tax Rule 84 – Information and documents to be kept and maintained under section 171(1)(a)
Income Tax
Income Tax
Draft Income Tax Rule 83 – Time Limit for Repatriation under Section 170(2) and Interest Computation under Section 170(4) on Secondary Adjustments
Income Tax
Income Tax
Draft Income Tax Rule 82 – Exercise of option for determination of Arm’s length price for multiple years in a single proceeding
Income Tax
Income Tax
Draft Income Tax Rule 81 – Determination of arm’s length price in certain cases
Income Tax
Income Tax
Draft Income Tax Rule 80 – Most appropriate method
Income Tax
Income Tax
Draft Income Tax Rule 79 – Determination of arm’s length price under section 165
Income Tax
Income Tax
Draft Income Tax Rules 77 and 78 – Meaning of Expressions and Other Method for Determining Arms Length Price
Income Tax
Income Tax
Draft Income Tax Rules 75 and 76 – Documents for Double Taxation Relief under Sections 159(1) & 159(2) and Foreign Tax Credit
Income Tax
Income Tax
