Articles by Dongre Arun

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Secondary Adjustment 92CE added in IT Act - Game On

Posted by Dongre Arun 20 June 2017 9550 Views

CBDT has notified new Rule 10CB which prescribes computation of Interest pursuant to the Secondary Adjustment & the Time Limit for repatriation

Secondary Adjustment in Transfer Pricing in Budget 2017

Posted by Dongre Arun 09 August 2017 4314 Views

The Finance Bill 2017 has brought the concept of Secondary Adjustment into Transfer Pricing kitty by proposing a new Section 92 CE, with effect from Assessment Year 2018-19.

Changes proposed in Form 15CB & CA - wef 1st Apr 2016

Posted by Dongre Arun 05 April 2016 34069 Views

Wef 1st Apr 2016, the provisions applicable to Income-Tax Rule 37BB read with Sec 195 is amended i.e. issuance of Form 15CB & CA. Following are the key points covered therein.The furnishing of information for payment to a non-resident, not being