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Safe Harbour Rules Archives - All About Finance https://taxclick.org/tag/safe-harbour-rules/ Sat, 24 Jun 2017 04:09:13 +0000 en-US hourly 1 https://wordpress.org/?v=6.7.1 https://taxclick.org/wp-content/uploads/2021/11/favicon.png Safe Harbour Rules Archives - All About Finance https://taxclick.org/tag/safe-harbour-rules/ 32 32 Low Value-Adding Intra-Group Services – A welcome introduction https://taxclick.org/type/income-tax/low-value-adding-intra-group-services-welcome-introduction/?utm_source=rss&utm_medium=rss&utm_campaign=low-value-adding-intra-group-services-welcome-introduction https://taxclick.org/type/income-tax/low-value-adding-intra-group-services-welcome-introduction/#respond Sat, 24 Jun 2017 04:03:37 +0000 https://taxclick.org/?p=3993 The Safe Harbour Rules (SHR) were amended by Notification No. 46/2017 dated 07-06-2017 issued by the Ministry of Finance, Central Board of Direct Taxes (CBDT). The term Safe Harbour is defined under section 92CB of the Income Tax Act, 1961 as circumstances under which the authorities shall accept transfer pricing declared by the assessee. It ... Read more

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Amendment in Safe Harbour Rules – A step towards sanity https://taxclick.org/type/income-tax/amendment-safe-harbour-rules-step-towards-sanity/?utm_source=rss&utm_medium=rss&utm_campaign=amendment-safe-harbour-rules-step-towards-sanity https://taxclick.org/type/income-tax/amendment-safe-harbour-rules-step-towards-sanity/#respond Sat, 17 Jun 2017 12:50:21 +0000 https://taxclick.org/?p=3979 Introduction Due to the increasing complexity of transaction between enterprises of the same group and manipulation of prices by them in order to avoid the burden of taxation in relation to international transactions, the Transfer pricing regulations by the Finance Act 2001 were established. Transfer Pricing regulations are applicable in case of all international transaction ... Read more

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