The Central Board of Direct Taxes (CBDT) vide Notification dated 19 December 2023 has sought to amend the Safe Harbour rules, specifically Rule 10TA and 10TD of the Income-tax Rules, 1962 (the Rules). These rules may be called the Income-tax (29th Amendment) Rules, 2023, and shall be deemed to have come into force from 1 April 2024.
