OrbitaxIndia Extends Scope of Transfer Pricing Safe Harbour Rules and Increases Maximum Transaction Value for Certain Services
|Approved Changes|India
India's Central Board of Direct Taxes has announced the publication of Notification No. 21/2025 of 25 March 2025, which contains the Income-tax (Sixth Amendment) Rules 2025. This includes three main amendments to the Safe Harbour Rules for International Transactions in the Income Tax Rules 1962. The first amendment is to Rule 10TA (Definitions) to add "lithium ion batteries for use in electri…
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