Rule 102: The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoid
Is rule specific proceedings ke dauran follow karne wali systematic process define karta hai. section 159 ke under yeh steps mandatory hain.
On this page
Bare law
Rule 102 - The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation as referred to in section 159 in relation to an eligible business, if the assessee has exercised the option for safe harbour u
102. The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation as referred to in section 159 in relation to an eligible business, if the assessee has exercised the option for safe harbour under rule 101 in respect of such business and such option is not declared invalid under the said rule.
Meaning of expressions used in matters in respect of advance pricing agreement.
Rule breakdown
102. The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation as referred to in section 159 in relation to an eligible business, if the assessee has exercised the option for safe harbour under rule 101 in respect of such business and
Meaning of expressions used in matters in respect of advance pricing agreement.
Key takeaways
Legal Provision
Yeh rule section 159 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 159 ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Step-by-Step Process
Isme diye gaye procedural steps ko sequence mein follow karna chahiye.
- Koi bhi step skip nahi karni chahiye
- Documents properly arrange karein
- Timely filing se problems avoid ho jati hain
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 159 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 159 ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Is process ko follow karne ke liye kya chahiye?
Rule mein diye gaye procedural steps ko sequence mein follow karna chahiye. Sahi documents aur timely action se proceedings smoothly complete ho jati hain.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.