Income Tax Department

Ministry of Finance, Government of India

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Rule Number 10G

Persons eligible to apply

Rule Number

10G

Upload Date

13/12/2025

Persons eligible to apply

Persons eligible to apply.

10G. Any person who—

(i)   has undertaken an international transaction; or
(ii)   is contemplating to undertake an international transaction,

shall be eligible to enter into an agreement under these rules.

Footnotes