CBDT redefines intra-group loans and amends safe harbour norms for MNC group transactions

Vivek Jalanpro badge , Last updated: 04 January 2024  
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The CBDT vide Notification No. 104/2023 dated December 19, 2023, issued the Income-tax (Twenty-Ninth Amendment) Rules, 2023, amending Rules 10TA and 10TD of the Income Tax Rules, 1962 (the IT Rules). The amendments aim to redefine intra-group loans and specify conditions under which they fall within

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Published by

Vivek Jalan
(DESIGNATED PARTNER)
Category Income Tax   Report

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