Applicability of TP Safe Harbour Rules extended till AY 2022-23: CBDT: Notification No. 66 of 2022, dated 17th June, 2022: The Central Board of Direct Taxes (CBDT) has extended the validity of provisions of Rule 10TD(1) & Rule 10(2A) till Assessment Year 2022-23. Rule 10TD(1) and Rule 10TD(2A) prescribe a list of eligible international transactions where transfer price declared by the assessee shall be required to be accepted by the Income-tax Authorities. Sub-rule (3A) to Rule 10TD sets time limit for the application of the provision of sub-rules and (2A). It provides that provisions shall apply for the Assessment Year 2017-18 and two Assessment Years immediately following that. In other w.......