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of <h1>Safe Harbour Rules under Section 92CB and Rule 10TD simplify transfer pricing, reduce disputes, valid for five years.</h1> The the framework for Safe Harbour Rules under Section 92CB and Rule 10TD of the Income Tax Rules, which allow income tax authorities to accept transfer prices declared by an assessee under specified conditions. These rules aim to reduce disputes in transfer pricing adjustments for international transactions. Eligible assessees can exercise the Safe Harbour option by submitting Form 3CEFA, which remains valid for up to five years. The process involves verification by the Assessing Officer and, if necessary, the Transfer Pricing Officer. The rules specify timelines for actions and provide a mechanism for objections and appeals.
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