The proceedings to determine arm’s length price specifically in terms of the international / specified domestic transactions may be referred

Section 92E pertains to annual accountant’s report as required to be furnished by every person who has entered into international related pa

Section 92D pertains to documentation required to be maintained for TP compliance purpose under the Indian TP provisions. The section along

Section 92C pertains to “Computation of Arm’s length price” under the Indian TP provisions. This section is most vital as far as application

Key proposals under the Finance Bill 2018 pertaining to Transfer Pricing provisions in India.

Section 92B and 92BA pertaining to “Meaning of international transaction” and “Meaning of specified domestic transactions” respectively, are

Section 92A pertaining to “Meaning of Associated Enterprises” is a key Section of TP legislation in Indian Tax Framework. This section, defi

Section 92 pertaining to the computation of income from international transaction is the charging section incorporating the transfer pricing

Indian TP provisions were introduced by the Finance Act 2001, and have ever been evolving to keep pace with the global developments. It give