Income Tax Department

Ministry of Finance, Government of India

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Rule Number 92

Safe harbour rules for international transactions not to apply in certain cases

Rule Number

92

Upload Date

08/01/2026

Safe harbour rules for international transactions not to apply in certain cases.

92. Nothing contained in rule 86, 87, 88, 89, 90 or 91 shall apply in respect of eligible international transactions entered into with an associated enterprise located in any country or territory notified under section 176, or in a no tax or low tax country or territory.

Footnotes