https://www.taxtmi.com/acts?id=18113 Safe harbour applies to eligible international transactions where the assessee's option is valid and the declared transfer price meets the prescribed margins, interest rates or commission rates for specified categories such as software development, IT enabled services, KPO, intra-group loans, corporate guarantees, contract research and development, auto components and low value-adding intra-group services. The rule also sets out reference rates, credit rating rules, applicable assessment years, the assessee's right to choose the more beneficial option, and provides that no comparability adjustment is made to a transfer price accepted under safe harbour, while sections 92D and 92E continue to apply. en-us Sat, 21 Sep 2013 16:48:59 +0530 Tue, 19 May 2026 10:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18113 Safe harbour applies to eligible international transactions where the assessee's option is valid and the declared transfer price meets the prescribed margins, interest rates or commission rates for specified categories such as software development, IT enabled services, KPO, intra-group loans, corporate guarantees, contract research and development, auto components and low value-adding intra-group services. The rule also sets out reference rates, credit rating rules, applicable assessment years, the assessee's right to choose the more beneficial option, and provides that no comparability adjustment is made to a transfer price accepted under safe harbour, while sections 92D and 92E continue to apply. Act-Rules Income Tax Sat, 21 Sep 2013 16:48:59 +0530 https://www.taxtmi.com/acts?id=18113