The Income-tax Rules, 2026
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Rules 1-37
Rules 38-74
Rules 75-111
Rules 112-148
Rules 149-185
Rules 186-222
Rules 223-259
Rules 260-296
Rules 297-333
Rule No.
Particulars
75
Other documents and information to be provided for claiming double taxation relief under section 159(1)
76
Foreign tax credit
77
Meaning of expressions used in determination of arm's length price
78
Other method for determination of arm's length price
79
Determination of arm's length price under section 165
80
Most appropriate method
81
Determination of arm's length price in certain cases
82
Exercise of option for determination of arm's length price for multiple years in a single proceeding
83
Time period for repatriation of excess money under section 170(2) and computation of interest income
84
Information and documents to be kept and maintained under section 171(1)
85
Report from an accountant to be furnished under section 172
86
Definitions for safe harbour rules for international transactions
87
Eligible assessee for safe harbour rules for international transactions
88
Eligible international transactions for safe harbour
89
Safe harbour for eligible international transactions
90
Procedure relating to transactions other than provision of information technology services
91
Procedure relating to transactions of provision of information technology services
92
Safe harbour rules for international transactions not to apply in certain cases
93
Mutual agreement procedure not to apply where safe harbour for international transactions is accepted
94
Definitions for safe harbour rules for specified domestic transaction
95
Eligible assessee for safe harbour rules for specified domestic transactions
96
Eligible specified domestic transaction for safe harbour
97
Safe harbour for eligible specified domestic transaction
98
Procedure governing safe harbour rules for specified domestic transactions
99
Definitions for safe harbour rules for income attribution in case of income from business and profession
100
Safe harbour for income attribution in case of income from business and profession
101
Procedure governing safe harbour rules for income attribution in case of income from business and profession
102
Mutual agreement procedure not to apply where safe harbour for income attribution is accepted
103
Meaning of expressions used in matters in respect of advance pricing agreement
104
Persons eligible to apply for advance pricing agreement
105
Pre-filing consultation for advance pricing agreement
106
Application for advance pricing agreement
107
Withdrawal of application for agreement
108
Preliminary processing of application for advance pricing agreement
109
Procedure for advance pricing agreement
110
Terms of the agreement
111
Roll back of Agreement
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