Income Tax Law
Income-tax Rules, 2026
Rule 92Safe harbour rules for international transactions not to apply in certain cases
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
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.
This rule refers to
Rule 86 Definitions for safe harbour rules for international transactions
Rule 87 Eligible assessee for safe harbour rules for international transactions
Rule 88 Eligible international transactions for safe harbour
Rule 89 Safe harbour for eligible international transactions
Rule 90 Procedure relating to transactions other than provision of information technology services
Rule 91 Procedure relating to transactions of provision of information technology services
§ 176 Special measures in respect of transactions with persons located in notified jurisdictional area
Referenced by
Rule 86 Definitions for safe harbour rules for international transactions