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Expanded Safe Harbour Rules and Higher Turnover Thresholds

January 1, 2025
Expanded Safe Harbour Rules and Higher Turnover Thresholds

Expanded Safe Harbour Rules and Higher Turnover Thresholds

CBDT notifies amendments for Assessment Years 2025-26 and 2026-27, raising the turnover threshold (from ₹2b to ₹3b for certain transactions) and expanding safe harbour coverage to sectors like lithium-ion batteries for e-vehicles, IT/ITeS, KPO, pharma R&D, and auto components.

Source:

CBDT Notification: Safe Harbour Rules, AY 2025-26 (official)

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