Income-tax Act, 1961 · Chapter X: Special Provisions Relating to Avoidance of Tax
Section 92CB: Power of Board to make safe harbour rules
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
(1) The determination of arm‘s length price under section 92C or section 92CA shall be subject to safe harbour rules.
(2) The Board may, for the purposes of sub-section (1), make rules for safe harbour.
Explanation.—For the purposes of this section, —safe harbour‖ means circumstances in which the income-tax authorities shall accept the transfer price declared by the assessee.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 92CB
No Supreme Court judgment in our database cites this section yet.