Aurtus Publication - Unlocking Indian Transfer Pricing Safe Harbour Regime
Announced in 2013 with much euphoria, India's Transfer Pricing Safe Harbour regime rarely found takers. A cumbersome manual process and margins well above commercial reality meant most businesses chose to stay away. The 2026 Rules mark a real reset. The regime is now simpler, more commercially realistic and built for multi-year certainty, making it a serious option for a much wider set of businesses than before.