<h1>IT services safe harbour threshold raised to Rs 2000 crore; 15.5% margin and automated approval introduced.</h1> The document consolidates software and related offerings into a single Information Technology Services category with a uniform safe harbour margin of 15.5% and raises the eligibility threshold for safe harbour from Rs 300 crore to Rs 2,000 crore. Safe harbour approvals will be granted by an automated rule-driven process without tax officer examination, and electing companies may retain the safe harbour for up to five consecutive years. A fast-track unilateral APA for IT services aims for conclusion within two years (extendable six months on taxpayer request), and modified return facility for entities entering APAs is extended.