https://www.taxtmi.com/acts?id=53394 An eligible international transaction for safe harbour is an international transaction between an eligible assessee and its associated enterprise, one party being non resident, limited to specified categories: IT services (including software development, ITeS, KPO, and software related contract R&D); intra group loans; corporate guarantees subject to limits or acceptable credit rating; contract R&D for generic pharmaceuticals; manufacture and export of core and non core auto components; receipt of low value adding intra group services; and data centre services. en-us Fri, 20 Mar 2026 17:58:48 +0530 Fri, 20 Mar 2026 17:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53394 An eligible international transaction for safe harbour is an international transaction between an eligible assessee and its associated enterprise, one party being non resident, limited to specified categories: IT services (including software development, ITeS, KPO, and software related contract R&D); intra group loans; corporate guarantees subject to limits or acceptable credit rating; contract R&D for generic pharmaceuticals; manufacture and export of core and non core auto components; receipt of low value adding intra group services; and data centre services. Act-Rules Income Tax Fri, 20 Mar 2026 17:58:48 +0530 https://www.taxtmi.com/acts?id=53394