https://www.taxtmi.com/notifications?id=136662 The amendment extends the safe harbour applicability in rule 10TD to cover both the 2020-21 assessment year and the following assessment year, expanding the temporal scope of safe harbour relief for eligible transfer pricing arrangements. The rules are declared to be retrospectively effective from the first day of the financial year and the Explanatory Memorandum certifies no person is adversely affected by the retrospective operation. en-us Fri, 24 Sep 2021 00:00:00 +0530 Tue, 01 Mar 2022 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136662 The amendment extends the safe harbour applicability in rule 10TD to cover both the 2020-21 assessment year and the following assessment year, expanding the temporal scope of safe harbour relief for eligible transfer pricing arrangements. The rules are declared to be retrospectively effective from the first day of the financial year and the Explanatory Memorandum certifies no person is adversely affected by the retrospective operation. Notifications Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136662