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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

CBDT notifies New Rule 10CA for Computation of arm's length ...


CBDT Introduces Rule 10CA for Arm's Length Price Calculation with Illustrations to Standardize Transfer Pricing Compliance.

October 21, 2015

Notifications     Income Tax

CBDT notifies New Rule 10CA for Computation of arm's length price in certain cases with detailed Illustrations - Notification

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  2. TP Adjustment - valuation of Arms Length Price (ALP) - No Arm's Length Price is required to be determined for a transaction with specified persons in section 40A(2)(b)...

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  12. Penalty u/s 271G - non–maintenance of documents which the assessee is required to maintain under the statutory provisions, the Transfer Pricing Officer found it...

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