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Central Board of Direct Taxes (CBDT) notifies new Safe Harbour Regime

News and Press Release - Dated:- 8-6-2017 - In order to reduce transfer pricing disputes, to provide certainty to taxpayers, to align safe harbour margins with industry standards and to enlarge the scope of safe harbour transactions, the Central Boar .....

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d shall continue to remain in force for two immediately succeeding years thereafter, i.e. up to A.Y. 2019-2020. Assessees eligible under the present safe harbour regime up to AY 2017-18 shall also have the right to choose the safe harbour option most .....

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t services, provision of information technology-enabled services, provision of knowledge process outsourcing services, provision of contract research and development services wholly or partly relating to software development and provision of contract .....

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ns have been reduced to peak rate of 18% from 22% in the previous regime. In respect of transactions involving provision of knowledge process outsourcing services, a graded structure of 3 different rates of 24%, 21% and 18% has been provided, based o .....

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