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    <title>Central Board of Direct Taxes (CBDT) notifies new Safe Harbour Regime</title>
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    <description>The notification establishes a Safe Harbour Regime prescribing predetermined margins and expanding eligible categories, including Receipt of Low Value-Adding Intra-Group Services, with monetary eligibility limits for certain services. It reduces peak margins for software and IT-enabled services, introduces a graded margin structure for knowledge process outsourcing based on employee-cost ratios, lowers margins for specified contract R&amp;D services, and prescribes benchmarks for risk spreads on intra-group loans tied to specified reference interest rates; the regime is optional and taxpayers eligible under the prior regime may elect the most beneficial option.</description>
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      <title>Central Board of Direct Taxes (CBDT) notifies new Safe Harbour Regime</title>
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