ICAI publication that provides comprehensive guidance on the Safe Harbour Rules under the transfer pricing provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962. It explains the legal framework, eligibility criteria, prescribed safe harbour margins, procedural requirements, compliance obligations, and recent amendments relating to eligible international transactions. The handbook also covers the interaction of Safe Harbour Rules with Advance Pricing Agreements (APAs), relevant CBDT notifications, practical issues, judicial developments, and illustrative examples. It is designed to strengthen professional knowledge and serve as a reliable reference for Chartered Accountants, tax professionals, corporates, and other stakeholders engaged in transfer pricing and international taxation compliance.
