The New Income-tax Rules, 2026 introduce a significantly modernised Safe Harbour framework under Indian Transfer Pricing, through introduction of range of Rules - from Rule 86 to Rule 102, replacing the earlier Rules. This article provides a detailed analysis of the new legislative structure, eligibility criteria, prescribed margins and admin procedure, thereby enabling practitioners, corporates and multinationals to have access to detailed analysis of the applicability and i

GSTN issues Advisory on Difficulties Faced in Filing Appeals Where Adjudication Order Reflects “NIL” Demand, Despite Ongoing Tax Dispute, Due to Prior Voluntary Payment of Taxes.