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of <h1>Safe Harbour Rules Streamline Transfer Pricing Compliance, Mandate Form 3CEFA Verification and Timely Assessing Officer Review</h1> A circular from tax authorities discusses Safe Harbour Rules under section 92CB. Key points include verification of Form 3CEFA filed by taxpayers by 30th November 2013, mandatory examination by Assessing Officers within two months, and potential acceptance if no action is taken. The circular instructs regional officers to collect and report details of filed forms, emphasizing compliance with transfer pricing regulations and specific procedural requirements for international transactions.
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