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of <h1>Rule 10TE: Taxpayers Must Submit Form 3CEFA for Safe Harbour in International Transactions; Validity Up to Five Years.</h1> Rule 10TE outlines the procedure for exercising the safe harbour option in international transactions under the Income-tax Rules, 1962. Eligible taxpayers must submit Form 3CEFA to the Assessing Officer by the specified deadline. The option remains valid for the lesser of the period specified in the form or five years. The Assessing Officer verifies eligibility, and if doubts arise, the Transfer Pricing Officer assesses the validity. If the option is deemed invalid, the taxpayer can object to the Commissioner. If no timely decision is made by authorities, the safe harbour option is considered valid.
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