The Central Board of Direct Taxes has notified the much awaited “Safe Harbour Rules” which are applicable in case of transactions entered into associate enterprises in respect of which Transfer Pricing regulations apply.
The draft rules as notified is reproduced below :-
[gview file=”http://bssridhar.com/blog/wp-content/uploads/2013/08/14082013_DraftSafe_14082013.pdf”]
Courtesy :- www.incometaxindia.gov.in
