RULES 77 TO 130 — TP, SAFE HARBOUR, APA, GAAR, MODE OF PAYMENT INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rules 77-84 — TP methods and ALP Rules 10A-10E Rules 85-86 — Documentation, Form 3CEB Rule 10D / 10E Rules 87-92 — Master File / CbCR Rules 10DA / 10DB Rules 93-99 — Safe Harbour Rules…

RULES 77 TO 130 — TP, SAFE HARBOUR, APA, GAAR, MODE OF PAYMENT

Volume VII — At a Glance

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
Rules 77-84 — TP methods and ALP	Rules 10A-10E
Rules 85-86 — Documentation, Form 3CEB	Rule 10D / 10E
Rules 87-92 — Master File / CbCR	Rules 10DA / 10DB
Rules 93-99 — Safe Harbour	Rules 10TA-10THD
Rules 100-104 — APA (5+4 years)	Rules 10F-10THC
Rules 105-115 — GAAR procedure / Rs 3 cr threshold	Rules 10U-10UD
Rule 116 — Electronic mode mandate (s. 188)	Rule 119AA
Rule 126 — SFT (Form 61A) (s. 511)	Rule 114E

Practitioner notes

TP study + Form 3CEB by 31 October mandatory; Master File / CbCR by 30 November / 31 March.
APA: pre-emptive 9-year certainty; engage CBDT pre-filing consultation 18-24 months before formal application.
Safe Harbour: 3-5 year lock-in; suited for stable-margin IT/ITeS/KPO/contract-R&D businesses.
GAAR: Rs 3 crore threshold; grandfathering for pre-2017 investments; Approving Panel safeguard.
Rule 116 — s. 50 crore turnover business must accept electronic modes; Rs 5,000/day penalty.
Rule 126 SFT — annual filing by 31 May; reconcile AIS / TIS with books before tax return.

— End of Rules Volume VII —

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Income Tax Rules 2026 — Rules 77-130 (Vol VII)

RULES 77 TO 130 — TP, SAFE HARBOUR, APA, GAAR, MODE OF PAYMENT

Volume VII — At a Glance

Practitioner notes