26
Mar 25
CBDT Expands Safe Harbour Rules Under Income-Tax Rules, 1962
Overview The Central Board of Direct Taxes (CBDT) has expanded the Safe Harbour Rules (SHR) under the Income-tax Rules, 1962, providing greater tax certainty to businesses engaged in international transactions. Key Highlights Wider Coverage: More categories of transactions are now covered under SHR. Lower Compliance Burden: Reduces transfer pricing disputes…
