Pursuant to the Safe Harbour (SH) rules notified by the Central Board of Direct Taxes (CBDT) on 18 September 2013, the CBDT vide letter F.NO.500/139/2012-FTD-I dated 20 December 2013 has issued directions for proper implementation of the SH Rules. The directions and clarifications are summarized below.
| - | All SH options in Form 3CEFA should be filed by 30 November 2013 and the Assessing Officers (AOs) should provide in writing to the CBDT t… |