Tag: safe harbour rules

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 …