India Safe Harbour Intra-Group Loans per 1 April 2024

This article focuses on cross-border transactions between associated enterprises in respect of financial transactions, more specifically intra-group loans, the nuances of the Indian regulations and the evolution of the jurisprudence in this aspect, so as to understand what the safe harbour for such transactions entails, and the methodology to be adopted by the taxpayer for the transaction of intra-group loans to be carried out at arm’s length.