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Transfer Pricing in India was introduced in 2001 to curb tax avoidance policies adopted by multinational companies. It laid the norms for computation of income arising from an international transaction having regards to arm’s length price. Transfer Pricing in India comprises of Section 92 to 92F of the Income Tax Act, 1961 and Rules 10A to 10T of the Income Tax Rules, 1962.Transfer Pricing in India has also been extended to specified domestic transaction by Finance Bill 2012.
Next : Specified Domestic Transactions |
| Tag : Transfer pricing in india , Specified Domestic Transactions , transfer pricing in india , transfer pricing documentation , transfer pricing assessment , transfer pricing study , transfer pricing audit , transfer pricing agreement |
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