TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Safe Harbour Rule 10TD sets conditions for accepting transfer prices in international transactions under Income-tax Rules, 1962.</h1> Safe Harbour Rule 10TD under the Income-tax Rules, 1962, establishes conditions for accepting transfer prices in eligible international transactions. If an assessee's declared transfer price aligns with specified circumstances, it is accepted by tax authorities. These circumstances vary based on transaction types, such as software development, IT services, and intra-group loans, with different profit margins or interest rates required. The provisions apply to certain assessment years, allowing assessees to choose the most beneficial option. No adjustments are made to accepted transfer prices, and certain sections apply regardless of safe harbour election.
TaxTMI 
TaxTMI 
