The Central Board of Direct Taxes (CBDT) vide notification number G.S.R. 595(E) issued on 9th August 2023 has notified the Income-tax (Fifteenth Amendment) Rules, 2023 and the extension of safe harbour rules mentioned in the Rule 10TD of the Income Tax Rules, 1962 for accepting the transfer pricing declared by the assessee. Utilising the authority…
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