For which of the following types of transaction are the transfer-pricing safe harbour rules under the…
Beauty care services are not a specified category of eligible international transactions for transfer-pricing safe harbour. The Income-tax Rules, 2026 cover eligible…
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For which of the following types of transaction are the transfer-pricing safe harbour rules under the Income-tax Act, 2025 not applicable?
Answer and explanation
Correct answer C
Beauty care services are not a specified category of eligible international transactions for transfer-pricing safe harbour. The Income-tax Rules, 2026 cover eligible software development, information technology enabled services and manufacture and export of core auto components, subject to their conditions.
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Maharashtra and Goa SET (MH SET)