Broader Safe Harbour: Digital & Auto Sector
January 1, 2025

Broader Safe Harbour: Digital & Auto Sector
The latest safe harbour notification explicitly covers lithium-ion batteries and broadens sectoral coverage for AYs 2025-26 and 2026-27, enhancing certainty for EV, IT, and pharma value chains.
Source:
CBDT Safe Harbour Notification (Official Gazette Reference)