A.N.J.A.L.I

Providing Information

Tag: TRANSFER PRICING

Effect to advance pricing agreement.

Effect to advance pricing agreement. 92CD. (1) Notwithstanding anything to the contrary contained in section 139, where any person has entered into an agreement and prior to the date of entering into the agreement, any return of income has been furnished under the provisions of section 139 for any assessment year relevant to a previous […]

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Computation of income from international transaction having regard to arm’s length price. 92. (1) Any income arising from an international transaction shall be computed having regard to the arm’s length price. Explanation.—For the removal of doubts, it is hereby clarified that the allowance for any expense or interest […]

Transfer Pricing Section 92E ,92D,271AA,271GA

Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. 92E. Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed […]

Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction

Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction. 92D. (1) Every person who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof, as may be prescribed52. (2) Without prejudice to the provisions contained […]

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