CBDT Extends Applicability of Transfer Pricing Safe Harbour Rules Until AY 2023-24

Last updated: 11 August 2023

The CBDT has extended the applicability of Rule 10TD(1) and Rule 10(2A) of the IT Rules, 1962, which are the Transfer Pricing Safe Harbour Rules, until the Assessment Year 2023-24. This means that taxpayers can continue to use the TP Safe Harbour Rules to determine the arms length price of eligible

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Category Income Tax   Report

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