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Transfer Pricing Adjustments
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International Taxation

Transfer Pricing Adjustments

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Chapters / List

  1. Transfer Pricing Meaning and Implications
  2. Computation of Income from International Transaction having regard to Arm’s Length Price - Section 92
  3. Meaning of Associated Enterprise - Section 92A
  4. International Transaction - Section 92B
  5. Specified Domestic Transaction - Section 92BA
  6. Computation of arm’s length price - Section 92C
  7. Reference to Transfer Pricing Officer (TPO) - Section 92CA
  8. Maintenance, Keeping & Furnishing of Information and Document by persons entering into International Transaction & Specified Domestic Transaction - Section 92D and Rule 10D
  9. Power of Board to make Safe Harbour Rules - Section 92CB read with Rule 10TD of income Tax Rules
  10. Penalties under Transfer Pricing
  11. Report from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10E
  12. Secondary adjustment - Section 92CE
  13. Special Provision in respect of transaction with person located in Notified Jurisdictional Area - Section 94A
  14. Limitation of Interest Deduction - Section 94B
  15. Specific Reporting Requirements - Country by Country Reporting - Section 286
 
 
 

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