Eligible international transactions for safe harbour include IT services, intra group loans, guarantees, R&D, auto exports, low value services and data centres. 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.