https://www.taxtmi.com/acts?id=10771 Section 92CB authorises the Board to make safe harbour rules for determining income under clause (i) of section 9(1) and arm's length price under sections 92C and 92CA; safe harbour denotes circumstances in which income-tax authorities accept the transfer price or deemed income declared by the assessee. en-us Tue, 11 Aug 2009 10:22:39 +0530 Thu, 28 Aug 2025 13:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10771 Section 92CB authorises the Board to make safe harbour rules for determining income under clause (i) of section 9(1) and arm's length price under sections 92C and 92CA; safe harbour denotes circumstances in which income-tax authorities accept the transfer price or deemed income declared by the assessee. Act-Rules Income Tax Tue, 11 Aug 2009 10:22:39 +0530 https://www.taxtmi.com/acts?id=10771