Safe Harbour Rules for International Transaction Eligible Assessee/Transactions. Amendment to Rule 10TA 10TB, Rule 10TC 10TD MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF DIRECT TAXES CBDT Notification No. 46/2017 New Delhi, the 7th June, 2017 INCOME-TAX G.S.R. 557(E).— In exercise of the powers conferred by section 295