https://www.taxtmi.com/acts?id=53405 Safe harbour rules for income attribution in business and profession define the contract manufacturer, custom bonded area, eligible assessee, eligible business, gross receipts, raw diamonds, relevant tax year, and specified electronic goods for the purposes of rules 100 to 102. The definitions cover foreign companies engaged in diamond mining or storing components for supply to a contract manufacturer, and prescribe how gross receipts are aggregated for the relevant sales. Raw diamonds are limited to uncut, unpolished, unassorted, unworked or simply sawn, cleaved or bruted diamonds with Kimberley Process certification and the specified tariff classification. en-us Fri, 20 Mar 2026 18:01:37 +0530 Tue, 07 Apr 2026 10:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53405 Safe harbour rules for income attribution in business and profession define the contract manufacturer, custom bonded area, eligible assessee, eligible business, gross receipts, raw diamonds, relevant tax year, and specified electronic goods for the purposes of rules 100 to 102. The definitions cover foreign companies engaged in diamond mining or storing components for supply to a contract manufacturer, and prescribe how gross receipts are aggregated for the relevant sales. Raw diamonds are limited to uncut, unpolished, unassorted, unworked or simply sawn, cleaved or bruted diamonds with Kimberley Process certification and the specified tariff classification. Act-Rules Income Tax Fri, 20 Mar 2026 18:01:37 +0530 https://www.taxtmi.com/acts?id=53405