Newsflash on Transfer Pricing - Safe Harbour Rules Notified for AY 2020-21

The Central Board of Direct Taxes (CBDT) has vide notification no. 25/2020  dated 20 May 2020 (attached) notified changes to Rule 10TD and 10TE relating to Safe Harbour Rules (SHR) and has stated that rates applicable from AY 2017-18 to 2019-20 will continue to apply for AY 2020-21.

The rates applicable for the earlier years which continue for AY 2020-21 are enclosed herewith for ready reference. 

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