{"id":59032,"date":"2022-06-24T17:41:46","date_gmt":"2022-06-24T12:11:46","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?page_id=59032"},"modified":"2022-09-13T17:32:44","modified_gmt":"2022-09-13T12:02:44","slug":"applicability-of-safe-harbour-rules-10td-extended-till-ay-2022-23-cbdt","status":"publish","type":"page","link":"https:\/\/enterslice.com\/learning\/whitepapers\/applicability-of-safe-harbour-rules-10td-extended-till-ay-2022-23-cbdt\/","title":{"rendered":"Applicability of safe harbour rules 10TD Extended till AY 2022-23: CBDT"},"content":{"rendered":"<p>The Central Bureau of Direct Taxes released a notification numbered 66\/2022 on 17.06.2022 in 458(E) of General Statutory Rules (G.S.R) via the 18th <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Amendment&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;An &amp;quot;amendment&amp;quot; refers to the formal change or correction of a legal document, often involving additions, variations, or deletions to address irregularities or clarify points in an agreement.(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/amendment\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>amendment<\/a> of Income-tax rules, 2022. According to this notification, the CBDT has extended the validity of safe harbour provisions for transfer pricing issues of Rule 10TD upto the Assessment Year 2022-23. Rule 10 TD specifies various eligible international transactions in which the Income Tax authorities must accept the transfer price as stated by the assessee.<\/p>\n\n\n\n<p>Rule 10TD (1) and Rule10TD (2A) mention a few specific eligible international transactions in which the taxpayer can declare a certain transfer price at an arm&rsquo;s length, and in such cases, the income tax authorities have to accept it.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Bureau of Direct Taxes released a notification numbered 66\/2022 on 17.06.2022 in 458(E) of General Statutory Rules (G.S.R) via the 18th <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Amendment&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;An &amp;quot;amendment&amp;quot; refers to the formal change or correction of a legal document, often involving additions, variations, or deletions to address irregularities or clarify points in an agreement.(...)&lt;\/div&gt;\" href=\"https:\/\/enterslice.com\/learning\/terms\/amendment\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>amendment<\/a> of Income-tax rules, 2022. According to this notification, the CBDT has extended the validity of safe harbour provisions for transfer pricing issues of Rule 10TD upto the Assessment Year 2022-23. Rule [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":59035,"parent":15144,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"download-newsletter.php","meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Applicability of safe harbour rules 10TD Extended till AY 2022-23: CBDT-Enterslice<\/title>\n<meta name=\"description\" content=\"The CBDT has extended the validity of safe harbour provisions for transfer pricing issues of Rule 10TD upto the Assessment Year 2022-23.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/whitepapers\/applicability-of-safe-harbour-rules-10td-extended-till-ay-2022-23-cbdt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Applicability of safe harbour rules 10TD Extended till AY 2022-23: CBDT-Enterslice\" \/>\n<meta property=\"og:description\" content=\"The CBDT has extended the validity of safe harbour provisions for transfer pricing issues of Rule 10TD upto the Assessment Year 2022-23.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/whitepapers\/applicability-of-safe-harbour-rules-10td-extended-till-ay-2022-23-cbdt\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-13T12:02:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2022\/06\/safeharbour-rules-enterslice.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"352\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/59032"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=59032"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/59032\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/15144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/59035"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=59032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}