Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Rule Number 104

Persons eligible to apply

Rule Number

104

Upload Date

08/01/2026

Persons eligible to apply.

104. A person shall be eligible to enter into an agreement under these rules, if he—

(a) has undertaken an international transaction; or
(b) is contemplating to undertake an international transaction.

Footnotes