Transfer Pricing Regulations in India

• Every person who has entered into an international transaction with its associated enterprise or specified domestic transaction with its domestic related parties are required to maintain contemporaneous Transfer Pricing Documentation Report / Transfer Pricing Study Report as prescribed under the Rules.


• Every person who has entered into an international transaction with its associated enterprise or specified domestic transaction with its domestic related parties are required to obtain the Accountants Report (i.e. required to undertake Transfer Pricing Audit)and furnish such report to the Income Tax Authorities on or before filing of the Income Tax Returns i.e. before 30 November.