Rule-10TG, Income-tax Rules

 Rule-10TG, Income-tax Rules

[Mutual Agreement Procedure not to apply.

10TG. Where transfer price in relation to an eligible international transaction declared by an eligible assessee is accepted by the income-tax authorities under section 92CB, the assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation entered into with a country or specified territory outside India as referred to in section 90 or 90A.]