{"id":3799,"date":"2018-03-01T13:47:20","date_gmt":"2018-03-01T08:17:20","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3799"},"modified":"2018-03-01T13:47:20","modified_gmt":"2018-03-01T08:17:20","slug":"section-92cb-power-board-make-safe-harbour-rules","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-92cb-power-board-make-safe-harbour-rules\/","title":{"rendered":"Section &#8211; 92CB : Power of Board to make safe harbour rules"},"content":{"rendered":"<p>92CB.(1) The determination of arm&#8217;s length price under section 92C or section 92CA shall be subject to safe harbour rules24.<\/p>\n<p>(2) The Board may, for the purposes of sub-section (1), make rules for safe harbour.<\/p>\n<p>Explanation.\u2014For the purposes of this section, &#8220;safe harbour&#8221; means circumstances in which the income-tax authorities shall accept the transfer price declared by the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>92CB.(1) The determination of arm&#8217;s length price under section 92C or section 92CA shall be<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2854,446],"tags":[],"yst_prominent_words":[2938,2939,1363,2937,2936,458],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3799"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3799"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3799\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3799"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}