The Indian Central Board of Direct Taxes via Notification No. F.No.73/2013 [142/28/2013-TPL] dated 18 September 2013 issued the final safe harbour rules. (Note. The draft rules were released for public comment on 14 August 2013).
The eligible international transactions and the corresponding safe harbours (for the relevant international transaction in the nature of interest/profit ratio) are listed below and would be applicable for a period of 5 years starting with assessment year (AY) 2013-14:
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OrbitaxFinal transfer pricing safe harbour rules released
