https://www.taxtmi.com/acts?id=55737 Safeguarding conditions restrict employee relocation and asset transfers from Group Entities in India to a BATF Service Provider. Transferred or relocated employees must remain within the prescribed workforce limit, and only employees without recent Group Entity employment qualify as new employees. The conditions apply annually for the prescribed period. Existing contracts or work arrangements are treated as transferred where subsisting client arrangements are shifted, or prematurely terminated and replaced by a new arrangement with the same service recipient. en-us Tue, 22 Sep 2026 13:23:55 +0530 Tue, 22 Sep 2026 17:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55737 Safeguarding conditions restrict employee relocation and asset transfers from Group Entities in India to a BATF Service Provider. Transferred or relocated employees must remain within the prescribed workforce limit, and only employees without recent Group Entity employment qualify as new employees. The conditions apply annually for the prescribed period. Existing contracts or work arrangements are treated as transferred where subsisting client arrangements are shifted, or prematurely terminated and replaced by a new arrangement with the same service recipient. Act-Rules Indian Laws Tue, 22 Sep 2026 13:23:55 +0530 https://www.taxtmi.com/acts?id=55737