The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Twenty-Ninth Amendment) Rules, 2023, to amend Rules 10TA and 10TD, pertaining to Safe Harbour in Transfer Pricing Regulations. The notification stated as follows: – “(1) These rules may be called the Income-tax (Twenty-Ninth Amendment) Rules, 2023. (2) Save as otherwise provided in these rules,…
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