Rule 104 of Income Tax Rules - Persons eligible to apply.

Last Updated: 01-04-2026

104. Persons eligible to apply.^{^[i]}

A person shall be eligible to enter into an agreement under these rules, if he —

(a) has undertaken an international transaction; or

(b) is contemplating to undertake an international transaction.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.