https://www.taxtmi.com/acts?id=53392 Rule 86 defines the terms used for the safe harbour rules governing international transactions. It covers the meaning of accountant, several categories of services and products such as contract research and development services, data centre services, information technology enabled services, knowledge process outsourcing services, and software development services, as well as intra-group loan, low value-adding intra-group services, no tax or low tax country or territory, operating expense, operating revenue, operating profit margin, and relevant tax year. The definitions specify both inclusions and exclusions for safe harbour computation. en-us Fri, 20 Mar 2026 17:58:09 +0530 Mon, 06 Apr 2026 18:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53392 Rule 86 defines the terms used for the safe harbour rules governing international transactions. It covers the meaning of accountant, several categories of services and products such as contract research and development services, data centre services, information technology enabled services, knowledge process outsourcing services, and software development services, as well as intra-group loan, low value-adding intra-group services, no tax or low tax country or territory, operating expense, operating revenue, operating profit margin, and relevant tax year. The definitions specify both inclusions and exclusions for safe harbour computation. Act-Rules Income Tax Fri, 20 Mar 2026 17:58:09 +0530 https://www.taxtmi.com/acts?id=53392