U/S 92CB - Safe Harbour Rules - Immediate Action Required Including Report From All Assessing Officers (AOs) on Details of Form 3CEFA Received By Them

U/S 92CB - Safe Harbour Rules - Immediate Action Required Including Report From All Assessing Officers (AOs) on Details of Form 3CEFA Received By Them https://www.taxtmi.com/circulars?id=52679 Safe Harbour Rules require Assessing Officers to identify and examine all Form 3CEFA filings, decide within the statutory time limit whether to accept the Safe Harbour option or refer it to the Transfer Pricing Officer, allow rectification for minor defects without extending the time limit, verify eligibility and international transactions, and furnish certified details of options filed to supervisory and central authorities. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sat, 26 Apr 2025 11:04:00 +0530 TaxTMI RSS Generator U/S 92CB - Safe Harbour Rules - Immediate Action Required Including Report From All Assessing Officers (AOs) on Details of Form 3CEFA Received By Them https://www.taxtmi.com/circulars?id=52679 Safe Harbour Rules require Assessing Officers to identify and examine all Form 3CEFA filings, decide within the statutory time limit whether to accept the Safe Harbour option or refer it to the Transfer Pricing Officer, allow rectification for minor defects without extending the time limit, verify eligibility and international transactions, and furnish certified details of options filed to supervisory and central authorities. Circulars Income Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52679