Circular No. 6/2013 — Safe harbour rules — initial rollout
Date: 2013-06-29 Status: ACTIVE Category: Transfer Pricing Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Safe harbour rules for specified international transactions. If income declared at or above safe harbour margins, no TP adjustment.
Key Directions
- Safe harbour margins for IT/ITES, auto components, specified transactions.
- Opt before due date of filing return.
- Once opted, binding for the AY.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 92CB | — | Needs Review |
Cross-References
Act Sections
- Section 92CB
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars