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Transfer pricing applicable for professional service

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 January 2017 I am residing in Mumbai and I am doing online Technical/IT consultancy service for one US based client. They pays me approx 2-2.5K USD against monthly invoice raised by me. Somewhere I read about International taxation and Transfer pricing rule. Is this applicable to individual professional like me ? I want experts' opinions on this.
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CA Suresh Jain

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CA Suresh Jain (Expert)
19 January 2017 Your transaction is not covered under section 92 of Income Tax Act.

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