Safe harbour option for transfer pricing requires detailed reporting of eligible international transactions and conformity with rules. Form for electing safe harbour under section 92CB and rules 10TA-10TG requires the assessee to state whether the option is for one or multiple assessment years, provide core particulars (name, PAN/Aadhaar, address, business nature, status) and to report each eligible international transaction separately with prescribed details: associated enterprise name and address, AE country and tax status under rule 10TA, transaction description, amount received/paid, operating profit margin or mark up, and whether transfer price conforms to rule 10TD; specified transaction types require additional particulars. The form includes a declaration and authorised signature.