Eligible international transaction: defined categories of cross border intra group services, loans, guarantees and manufacturing exports eligible for safe harbour treatment. An eligible international transaction is defined as specified dealings between an eligible assessee and its associated enterprise with either or both non resident, including software development, IT enabled services, knowledge process outsourcing, intra group loans, corporate guarantees subject to creditworthiness criteria, contract research and development for software or generic drugs, manufacture and export of certain auto components, and receipt of low value adding intra group services.