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Income-tax (2nd Amendment), Rules, 2016 - Amendments in Safe Harbour Rules for Specified Domestic Transactions

Income Tax - 5/2016 - Dated:- 17-2-2016 - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 05/2016 New Delhi, the 17th February, 2016 INCOME-TAX S.O. 502(E).-In exercise of the powers conferred by section 9 .....

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t), Rules, 2016. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 10THA, after the word generation, the word supply, shall .....

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ts, figures and letters in item (i), (ii) or (iii) of rule THB, as the case may be , the words, brackets, figures and letters in clause (i), (ii) or (iii) of rule 10THB, as the case may be , shall be substituted; (b) in column 3, after the words afte .....

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- Provided further that in respect of eligible specified domestic transactions, other than the transaction referred to in clause (iv) of rule 10 THB, undertaken during the previous year relevant to the assessment year beginning on the 1st day of Apri .....

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