Transfer Pricing Adjustments

Chapters / List

1. Transfer Pricing Implications

   ---

2. Computation of Income from International Transaction having regard to Arm’s Length Price - Section 92

   ---

3. Meaning of Associated Enterprise - Section 92A

   ---

4. International Transaction - Section 92B

   ---

5. Specified Domestic Transaction - Section 92BA

   ---

6. Computation of arm’s length price - Section 92C

   ---

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

   ---

8. Maintenance, Keeping & Furnishing of Information and Document by persons entering into International Transaction & Specified Domestic Transaction - Section 92D and Rule 10D

   ---

9. Power of Board to make Safe Harbour Rules - Section 92CB read with Rule 10TD of income Tax Rules

   ---

10. Penalties under Transfer Pricing

    ---

11. Report from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10E

    ---

12. Secondary adjustment - Section 92CE

    ---

13. Special Provision in respect of transaction with person located in Notified Jurisdictional Area - Section 94A

    ---

14. Specific Reporting Requirements - Country by Country Reporting - Section 286

    ---

15. Introduction - Country by Country Reporting

    ---

16. Limitation of Interest Deduction - Section 94B

    ---