Power of Board to make safe harbour rules

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bject 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 3 [ the transfer price or income, deemed to accrue or arise under clause (i) of sub-section (1) of section 9, as the case may be, declared by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X