Articles by this Author
Income Tax
Income Tax
Draft Income Tax Rules 112 & 113 – Amendments to Application and Furnishing of Annual Compliance Report
Income Tax
Income Tax
Draft Income Tax Rule 111 – Roll Back of the Agreement
Income Tax
Income Tax
Draft Income Tax Rule 110 – Terms of the agreement
Income Tax
Income Tax
Draft Income Tax Rule 109 – Procedure
Income Tax
Income Tax
Draft Income Tax Rule 108 – Preliminary processing of application
Income Tax
Income Tax
Draft Income Tax Rule 103 to 107: APA Definitions, Eligibility, Pre-Filing Consultation, Application and Withdrawal Procedures
Income Tax
Income Tax
Draft Income Tax Rule 101 & 102 – Safe Harbour Procedure for Business Income Attribution and Bar on MAP Once Exercised
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
