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of <h1>Understanding Safe Harbour Rules: Key Definitions for International Transactions under Income-tax Rules, 1962</h1> The definitions related to the Safe Harbour Rules for International Transactions under the Income-tax Rules, 1962. It defines terms such as 'accountant,' 'contract research and development services,' 'core auto components,' 'corporate guarantee,' 'employee cost,' 'generic pharmaceutical drug,' 'information technology enabled services,' 'intra-group loan,' 'knowledge process outsourcing services,' 'low value-adding intra-group services,' 'non-core auto components,' 'no tax or low tax country or territory,' 'operating expense,' 'operating revenue,' 'operating profit margin,' 'relevant previous year,' and 'software development services.' These definitions are crucial for understanding the application of the Safe Harbour Rules.
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