Rule 10TG - Mutual Agreement Procedure not to apply - Income-tax Rules, 1962

1 [10TG. Mutual Agreement Procedure not to apply.- Where transfer price in relation to an eligible international transaction declared by an eligible assessee is accepted by the income- tax authorities under section 92CB , the assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation entered into with a country or specified territory outside India as referred to in sections 90 or 90A . ] ------------------- Notes :- 1. Inserted vide Notification No. 73/2013 September 18, 2013