CBDT Notifies Amendment in Safe Harbour Rules for International Transactions – Notification No. 104/2023 Dated 19th December 2023 The Central Board of Direct Taxes (CBDT) vide its Notification No.104/2023 Dated. 19th December 2023 has notified some amendment in Rule 10TA … Continue reading CBDT Notification 104/2023: Amendment in Rule 10TA & 10TD Pertaining to Safe Harbour Rules for International Transactions