CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]

CBDT notifies Extension of Safe Harbour Rule - Income Tax Act - Income Tax - Extension of Safe Harbour Rule - Transfer Pricing Declared by Assessee - taxscan

The Central Board of Direct Taxes (CBDT) vide notification number G.S.R. 595(E) issued on 9th August 2023 has notified the Income-tax (Fifteenth Amendment) Rules, 2023 and the extension of safe harbour rules mentioned in the Rule 10TD of the Income Tax Rules, 1962 for accepting the transfer pricing declared by the assessee. Utilising the authority…

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