Harun Raaj & Associates · Tools
Safe Harbour Eligibility Checker
Given your service type and transaction value, check whether you qualify under Rule 10TD and CBDT Notification 21/2025 (₹300 crore threshold from AY 2025-26).
Sources: Rule 10TD, Income-tax Rules 1962; CBDT Notification 21/2025 dated 25 March 2025; Rule 10TE (opt-in forms 3CEFA/3CEFB/3CEFC); Rule 10TA(b) (lithium-ion batteries). Margins for auto components, loan to AE, corporate guarantee, and contract R&D (generic pharma) — see Rule 10TD (margin not displayed pending verification from primary source).
Hub Guide · Transfer Pricing
Go deeper — the Transfer Pricing hub
Section 92–92F compliance cascade: Form 3CEB, Safe Harbour (Rule 10TD), Master File (Rule 10DA), and CbCR (Rule 10DB).