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<h1>Eligible international transactions for safe harbour include IT services, intra group loans, guarantees, R&D, auto exports, low value services and data centres.</h1> An eligible international transaction for safe harbour is an international transaction between an eligible assessee and its associated enterprise, one party being non resident, limited to specified categories: IT services (including software development, ITeS, KPO, and software related contract R&D); intra group loans; corporate guarantees subject to limits or acceptable credit rating; contract R&D for generic pharmaceuticals; manufacture and export of core and non core auto components; receipt of low value adding intra group services; and data centre services.