This document is the 436th issue of Tax Connect, covering tax and GST updates from 7th January to 13th January 2024. It includes significant changes to Income Tax Rules regarding intra-group loans and safe harbour provisions, effective from April 2024. It also provides updates on GST notifications, FEMA, Customs, and DGFT. This is a valuable resource for tax professionals, businesses, and anyone needing to stay informed about recent tax and regulatory changes in India.