Safeguarding conditions restrict employee and asset transfers while defining when group contracts are treated as transferred.

Safeguarding conditions cap employees transferred or relocated from Group Entities in India at 20% of the BATF Service Provider's total workforce and prohibit asset transfers from those entities. The workforce condition applies annually for ten consecutive financial years from registration. Existing contracts or work arrangements are treated as transferred where they are shifted during their subsistence, or prematurely terminated and replaced with an arrangement involving the same non-resident service recipient, directly or indirectly.

---

---

---