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Transfer Pricing Meaning and Implications

Income Tax - Transfer Pricing - International + Domestic - 01 - The provisions under sections 92 to 92F have been enacted with a view to provide a statutory framework which can lead to computation of reasonable, fair and equitable profit and tax in India so that the profits chargeable to tax in India do not get diverted elsewhere by altering the prices charged and paid in intro-group transactions leading to erosion of Indian tax revenue. Any income arising from an international transaction shall .....

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tation of income from international transactions having regard to the arm s length price [Section 92]; Meaning of associated enterprise [Section 92A]; Meaning of international transaction [Section 92B]; Meaning of specified domestic transactions [Section 92BA]; Computation of arm s length prices [Section 92C]; Reference to transfer pricing officer [Section 92CA]; Power of Board to make safe harbour rules [Section 92CB]; Advance pricing agreement [Section 92CC]; Effect to advance pricing agreemen .....

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