Amendment of section 92CA

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..... shall be subject to safe harbour rules. (2) The Board may, for the purposes of sub-section (1), make rules for safe harbour. Explanation.— For the purposes of this section, "safe harbour" means circumstances in which the income-tax authorities shall accept the transfer price declared by the assessee.'. - Clause 41 of the Bill seeks to insert a new section 92CB in the Income-tax Act, relati .....

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