Section 92 of Income-tax Rules, 2026 – Safe harbour rules for international transactions not to apply in certain cases

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Section 92: Safe harbour rules for international transactions not to apply in certain cases

Safe harbour rules for international transactions not to apply in certain cases.

92. Nothing contained in rule 86, 87, 88, 89, 90 or 91 shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 176, or in a no tax or low tax country or territory.

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

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