CBDT Expands Safe Harbour Rules Thresholds To INR 300 Crores And Other Clarifications

The Central Board of Direct Taxes (CBDT) vide Notification¹ dated 25 March 2025, has sought to amend the Safe Harbour rules, specifically Rule 10TA and 10TD of the Income-tax Rules, 1962 (the Rules). These rules may be called the Income-tax (6^th Amendment) Rules, 2025, and shall be deemed to have come into force from the date of publication.

1. Increase in threshold of value of international transactions from INR 200 crores to INR 300 crores