https://www.taxtmi.com/acts?id=51698 Safe harbour rules govern acceptance by tax authorities of transfer prices and declared income when income is attributed or arm's length price is determined; the Board is empowered to make rules prescribing circumstances in which authorities shall accept the assessee's declared transfer price or income. en-us Thu, 14 Aug 2025 11:16:49 +0530 Wed, 27 Aug 2025 16:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51698 Safe harbour rules govern acceptance by tax authorities of transfer prices and declared income when income is attributed or arm's length price is determined; the Board is empowered to make rules prescribing circumstances in which authorities shall accept the assessee's declared transfer price or income. Act-Rules Income Tax Thu, 14 Aug 2025 11:16:49 +0530 https://www.taxtmi.com/acts?id=51698