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Bare acts > Income Tax Act, 1961 > Section 92CB
 
  


 

92CB. Power of Board to make safe harbour rules.- (1) The determination of arm’s length price under section 92C or section 92CA 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.

 

 

 

 

 

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