CBDT extends applicability of Safe Harbour rules to Assessment Year 2021-22

On 24 September 2021, Central Board of Direct Taxes (‘CBDT’) has issued Notification No. 117/2021/F.No.370142/44/2021-TPL to notify the Safer Harbour Rules with retrospective effect for Assessment Year (AY) 2021-22.  The amendment has been made in sub rule (3B) of rule 10TD of Income-tax Rules, 1962 to substitute the words and figures “assessment year 2020-21” as “assessment years 2020-21 and 2021-22”.


In the newsflash, we have summarized the rates prescribed by SHR.


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