Tag: safe harbour rules
CBDT notifies amendments in Income Tax Rules 1962 to expand the scope of Safe Harbour Rules Section 92BC of the Income Tax Act 1961 inter alia empowers the CBDT to make safe harbour rules for the determination of arm’s length price under section 92C or section 92CA. The …
Extension of Safe Harbour Rules to AY 2023-24 – Notification u/s 92CB. Income-tax 15th Amendment Rules 2023. CBDT has extended the benefit of Safe Harbour Rules to AY 2023-24. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 58/2023 New Delhi, the 9th August, 2023 INCOME-TAX …
Applicability of Transfer price under Rule 10TD declared by the assessee in respect of Safe Harbour transaction extended to AY 2021-22 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 117/2021 New Delhi, the 24th September, 2021 INCOME-TAX G.S.R. 661(E).—In exercise of the powers conferred by …
CBDT amends Safe Harbour Rules. Rule 10TD shall apply for AY 2020-21 Safe Harbour Rules amended MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 25/2020 New Delhi, the 20th May, 2020 INCOME-TAX G.S.R.304(E).—In exercise of the powers conferred by section 295 read with …
Amendment to Form 3CEFA-Application for opting for safe harbour. more information added under Eligible International Transaction MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 62 /2017 New Delhi, the 18th July, 2017 INCOME-TAX G.S.R. 891(E).—In exercise of the powers conferred by section 295 …
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 …
