The Central Board of Direct Taxes (CBDT) vide Notification dated 29 November 2024 has extended the applicability of the Safe Harbour Rules under Rule 10TD of the Income-tax Rules, 1962 (the Rules) to Assessment Year (AY) 2024-25.
These rules may be called the Income-tax (Tenth Amendment) Rules, 2024 and shall be deemed to have come into force from 1 April 2024.