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Rule 10TC - Eligible international transaction - Income-tax Rules, 1962

Extract

..... 1[10TC. Eligible international transaction.-‘Eligible international transaction’ means an international transaction between the eligible assessee and its associated enterprise, either or both of whom are non-resident, and which comprises of: (i) provision of software development services; (ii) provision of information technology enabled services; (iii) provision of knowledge process outsourcing services; (iv) advance of intra-group loan; (v) provision of corporate guarantee, where th .....

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Rule 10TC - Eligible international transaction - Income-tax Rules, 1962

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