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Transfer Pricing - International + Domestic
Home List Manuals Income Tax Manual Transfer Pricing - International + Domestic This
 

Transfer Pricing - International + Domestic

Ch. No.

Topic

1

Transfer Pricing Meaning and Implications

2

Section 92 - Computation of Income from International Transaction Having Regard to Armís Length Price

3

Section 92A - Meaning of Associated Enterprise

4

Section 92B - Meaning of International Transaction

5

Section 92BA - Meaning of Specified Domestic Transaction

6

Section 92C - Computation of armís length price

7

Section 92CA - Reference to Transfer Pricing Officer (TPO)

8

Section 92D and Rule 10D - Maintenance, And Keeping Of Information And Document By Persons Entering Into International Transaction & Specified Domestic Transaction

9

Section 92CB - Power Of Board To Make Safe Harbour Rules

10

Penalties Under The Chapter Transfer Pricing

11

Section 92E And Rule 10E - Report From An Accountant To Be Furnished By Persons Entering Into International Transaction or specified domestic transaction

12

Section 92CC - Advance Pricing Agreement

13

Section 92CD - Effect to Advance Pricing Agreement

14

Section 92CE - Secondary adjustment in certain cases.

 
 
 
 
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