#Income Tax Rules 2026
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366 articlesIncome 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
Draft Income Tax Rule 92 to 96 – Safe Harbour Limits: No MAP if Accepted, Exclusions for Certain International Deals, and Eligibility Rules for Specified Domestic Transactions
Income 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
