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<h1>Rule 10THD: Safe Harbour Option for Domestic Transactions Requires Form 3CEFB Submission and Verification by Assessing Officer</h1> Rule 10THD of the Income-tax Rules, 1962, outlines the procedure for exercising the safe harbour option for specified domestic transactions. The assessee must submit Form 3CEFB to the Assessing Officer by the due date for filing the income tax return. The Assessing Officer verifies eligibility and transaction validity. If there are doubts, the assessee may be asked to provide additional information. If the option is deemed invalid, the assessee can object to higher authorities within 15 days. Orders must be issued within specified timeframes, and if not, the safe harbour option is considered valid.