Section 93 of Income-tax Rules, 2026 – Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted

Home › Income-tax Rules, 2026

Section 93: Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted

Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted.

93. Where transfer price in relation to an eligible international transaction, declared by an eligible assessee, is accepted by the income-tax authorities under section 167, 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 under section 159.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

Related posts:

  1. Comparison of Section of New Income Tax Bill Vs Old Income Tax Act
  2. INCOME-TAX ACT 1961
  3. Section 73 of Income-tax Rules, 2026 – Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
  4. Section 89 of Income-tax Rules, 2026 – Safe harbour for eligible international transactions