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Draft Scheme of the Proposed Rules for Computation of Arm Length Price (ALP) of an International Transaction or Specified Domestic Transaction Uploaded on Finance Ministry s Website for Comments and Suggestions by 31st May 2015

Dated:- 22-5-2015 - The Finance (No. 2) Act, 2014 had amended the provision of Income-tax Act relating to transfer pricing regime. The purpose of amendment of section 92C (2) of the Act was to facilitate introduction of range concept for determination of Arm s Length Price of an international transaction or a specified domestic transaction. Further, use of multiple year data for comparability analysis for the purpose of transfer pricing was also to be incorporated. The use of multiple year data .....

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