Rule 92 — Safe harbour rules for international transactions not to apply in certain cases

Parent Act Section(s): Section 176

Full Text

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

[To be populated — interpretive notes, circular references, case law pointers]