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of <h1>Safe Harbour Rules Under Sections 9(2), 165, 166 Enable Easier Compliance and Reduce Disputes in Transfer Pricing Cases.</h1> The Board is empowered to establish safe harbour rules for determining income under section 9(2) or the arm's length price as per sections 165 or 166. These rules allow income-tax authorities to accept the transfer price or the income deemed to accrue or arise as declared by the assessee. Safe harbour provides a framework where certain declared financial figures by the taxpayer are accepted without further scrutiny, facilitating compliance and reducing disputes.
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