https://www.taxtmi.com/news?id=11727 The finalized safe harbour rules under section 92CB allow assessees to opt into a multi year transfer pricing regime by filing Form 3CEFA; the option, once validated, remains for the chosen period unless withdrawn. Availability depends on eligibility conditions and applies only to specified international transactions with reporting obligations on transaction amount, nature and operative margins or rates. The rules adjust margins and ceilings for routine ITES/ITS, KPO and corporate guarantees, set credit rating conditions for large guarantees, and prescribe time bound procedures and reasoned orders after hearing for determination and objection by the Commissioner. en-us Wed, 18 Sep 2013 16:41:17 +0530 Wed, 18 Sep 2013 16:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11727 The finalized safe harbour rules under section 92CB allow assessees to opt into a multi year transfer pricing regime by filing Form 3CEFA; the option, once validated, remains for the chosen period unless withdrawn. Availability depends on eligibility conditions and applies only to specified international transactions with reporting obligations on transaction amount, nature and operative margins or rates. The rules adjust margins and ceilings for routine ITES/ITS, KPO and corporate guarantees, set credit rating conditions for large guarantees, and prescribe time bound procedures and reasoned orders after hearing for determination and objection by the Commissioner. News - Wed, 18 Sep 2013 16:41:17 +0530 https://www.taxtmi.com/news?id=11727