OrbitaxTransfer pricing safe harbour rules – Additional Directions issued
|Approved Changes|India
Pursuant to the Safe Harbour (SH) rules notified by the Central Board of Direct Taxes (CBDT) on 18 September 2013, the CBDT vide letter F.NO.500/139/2012-FTD-I dated 20 December 2013 has issued directions for proper implementation of the SH Rules. The directions and clarifications are summarized below.
| - | All SH options in Form 3CEFA should b… |
