Rule 10TF - Safe harbour rules not to apply in certain cases - Income-tax Rules, 1962

1 [10TF. Safe harbour rules not to apply in certain cases.- Nothing contained in rules 10TA,10TB, 10TC, 10TD or rule 10TE shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 94A or in a no tax or low tax country or territory.] ------------------- Notes :- 1. Inserted vide Notification No. 73/2013 September 18, 2013