https://www.taxtmi.com/acts?id=53393 Eligible assessee status for safe harbour rules applies only where a person has exercised a valid option under the safe harbour framework and falls within specified categories, including certain low-risk information technology services, intra-group loans, corporate guarantees, contract research and development relating to generic pharmaceutical drugs, manufacture and export of core or non-core auto components with predominant OEM sales, receipt of low value-adding intra-group services, or provision of data centre services to a foreign company. For low-risk information technology services and pharmaceutical contract research and development, the foreign principal must perform the economically significant functions, provide funds and intangibles, supervise the assessee, and retain the ownership of any intangible or research outcome. en-us Fri, 20 Mar 2026 17:58:31 +0530 Tue, 07 Apr 2026 09:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53393 Eligible assessee status for safe harbour rules applies only where a person has exercised a valid option under the safe harbour framework and falls within specified categories, including certain low-risk information technology services, intra-group loans, corporate guarantees, contract research and development relating to generic pharmaceutical drugs, manufacture and export of core or non-core auto components with predominant OEM sales, receipt of low value-adding intra-group services, or provision of data centre services to a foreign company. For low-risk information technology services and pharmaceutical contract research and development, the foreign principal must perform the economically significant functions, provide funds and intangibles, supervise the assessee, and retain the ownership of any intangible or research outcome. Act-Rules Income Tax Fri, 20 Mar 2026 17:58:31 +0530 https://www.taxtmi.com/acts?id=53393