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This document outlines Indian tax code sections and rules related to transfer pricing and avoiding tax, including sections defining associated enterprises and international transactions, rules for computing arm's length pricing, requirements for maintaining documentation of international transactions, penalties, and methods for selecting the most appropriate pricing approach. It provides an overview of the legal framework for establishing appropriate transfer prices is transactions between related parties in India.
This document outlines Indian tax code sections and rules related to transfer pricing and avoiding tax, including sections defining associated enterprises and international transactions, rules for computing arm's length pricing, requirements for maintaining documentation of international transactions, penalties, and methods for selecting the most appropriate pricing approach. It provides an overview of the legal framework for establishing appropriate transfer prices is transactions between related parties in India.
Copyright:
Attribution Non-Commercial (BY-NC)
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This document outlines Indian tax code sections and rules related to transfer pricing and avoiding tax, including sections defining associated enterprises and international transactions, rules for computing arm's length pricing, requirements for maintaining documentation of international transactions, penalties, and methods for selecting the most appropriate pricing approach. It provides an overview of the legal framework for establishing appropriate transfer prices is transactions between related parties in India.
Copyright:
Attribution Non-Commercial (BY-NC)
Verfügbare Formate
Als DOC, PDF, TXT herunterladen oder online auf Scribd lesen
TRANSFER PRICING ( SPECIAL PROVISIONS RELATING TO AVOIDANCE
OF TAX) Section Provision of the Section Rule Provision of the Rule Section 92
Section 92A (Meaning of associated enterprise)
Section 92B ( Meaning of international transaction )
Section 92C ( Computation of arm’s length price )
Rule 10BRule 10C Section 92CA (Reference to Transfer Pricing Officer ) Section 92D. Maintenance, keeping of information and document by persons entering into an international transaction
Rule 10D Section 92 E ( Report of an Chartered Accountant )
Section 92F ( Definition of arm’s length price )
Penalties Selection of most Appropriate method
Information and documentation required to be kept and maintained under section