CBDT expands Safe Harbour Rules: Adds EV Batteries, Raises Threshold to ₹300 Crore [Read Notification]

CBDT expanded safe harbour rules by including EV batteries and raising the eligibility threshold to Rs. 300 crore for AYs 2025–26 and 2026–27

By Kavi Priya - On March 26, 2025 2:41 pm - 2 mins read

CBDT - CBDT Expands Safe Harbour Rules - Safe Harbour Rules - Adds EV Batteries - Raises Threshold - Harbour Rules - taxscan

The Ministry of Finance issued Notification No. 21/2025 dated March 25, 2025, announcing key amendments to the Income-tax Rules, 1962, through the Income-tax (Sixth Amendment) Rules, 2025. The changes notified by the Central Board of Direct Taxes (CBDT) are aimed at expanding the scope and applicability of safe harbour provisions under India’s transfer pricing regulations,…

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