Amendment of section 92D. - TPA - maintenance and keeping of ...

Section 92D TPA Amendment: New Documentation Rules for International Transactions and Group Entities u/s 286.

March 1, 2016

Act Rules Bill

Amendment of section 92D. - TPA - maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction. - the person being a constituent entity of an international group, referred to in section 286, shall also keep and maintain such information and document in respect of the international group as may be prescribed.

View Source

← Previous Next →

Amendment of section 92D. - TPA - maintenance and keeping of ...

Section 92D TPA Amendment: New Documentation Rules for International Transactions and Group Entities u/s 286.

March 1, 2016

Act Rules Bill

You may also like:

Amendment of section 271AA. - penalty for failure to keep and maintain information and document, etc., in respect of certain transactions - if any person being...

Furnishing of Report in respect of an International Group - New Rule 10DB

TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an...

Income-tax (14th Amendment) Rules, 2018 - Amends Rule 10DB. Furnishing of Report in respect of an International Group

Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification

Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019

Penalty under section 271G of the Income tax Act – TPA - failure to furnish information and documents required by an Assessing Officer under Section 92D - The...

TPA - to avoid the tax liability in India, the call centre business was though apparently transferred to HWP (India) but the real transaction of sale and purchase is...

TP Adjustment Transaction of slump sale between the subsidiaries of Foreign Holding Company - To be considered as an international transaction or not - The meaning of...

Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D - In...

The ITAT ruled against penalty imposition u/s 271AA for failure to maintain transfer pricing documentation u/s 92D read with Rule 10D. The tribunal emphasized that...

TPA - where the variation between the arm’s length price determined u/s 92C and the price at which the international transaction or specified domestic transaction has...

Quick Updates: