#Income Tax Act 2025
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778 articlesIncome Tax

Income Tax
Draft Income Tax Rule 117 – Procedure for giving effect to rollback provision of an Agreement
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 Rules 115 and 116 – Revision and Cancellation of Agreements
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 100 – Safe Harbour for income attribution in case of income from business and profession
Income Tax

Income Tax
Draft Income Tax Rule 99 – Definitions for safe harbour rules for income attribution in case of income from business and profession
Income Tax

Income Tax
Draft Income Tax Rule 98 – Procedure governing safe harbour rules for specified domestic transactions
Income Tax

Income Tax
Draft Income Tax Rule 97 – Safe harbour for eligible specified domestic transaction
Income Tax

Income Tax
