#Income Tax Act 2025
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778 articlesIncome Tax

Income Tax
Draft Income Tax Rule 91 – Procedure relating to transactions of provision of information technology services
Income Tax

Income Tax
Draft Income Tax Rule 90 – Procedure relating to transactions other than provision of information technology services
Income Tax

Income Tax
Draft Income Tax Rule 89 – Safe harbour for eligible international transactions
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
