33[Power of Board to make safe harbour rules.
92CB. (1) The determination of arms 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.]