Mutual Agreement Procedure not to apply.–– 10TIC. The assessee shall not be entitled to invoke mutual agreement procedure under an agreement for avoidance of double taxation as referred to in section 90 or section 90A in relation to an eligible business, if the assessee has exercised the option for safe harbour under rule 10TIB in respect of such business and such option is not declared invalid under the said rule.’. (ii) in Appendix-II, after Form No. 3CEFB, the following Form shall be inserted, namely:-