Secondary Adjustment 92CE added in IT Act - Game On

Dongre Arun , Last updated: 20 June 2017  
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Finance Act, 2017 inserted Section 92CE in the Income-tax Act, 1961 to provide for Secondary Adjustment mechanism in the Transfer Pricing. As a result of Primary Adjustment, if there is an upward adjustment, such disallowance shall be construed as an Advance or Loan to AE and accordingly a Secondary

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Published by

Dongre Arun
(Manager - Taxation)
Category Income Tax   Report

1 Likes   9474 Views

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