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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 determinatio .....

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and range concept in transfer pricing regime is proposed to be incorporated through amendments to be made to Income-tax Rules, 1962. In this regard draft outlines of the new regime to be incorporated in the rules has been formulated and has been uplo .....

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