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Transfer pricing audit

This query is : Resolved 

12 October 2016 A Private Limited Company ( X Pvt Ltd.) does not come under the purview of Tax Audit for FY 2015-16. However, there are international transactions entered into by the company during the FY. So whether it is subject to Transfer Pricing audit?
Will 92 E Audit be attracted only if there is requirement of Tax Audit?
Kindly advice on the due date of filing of Return of this Company.


12 October 2016 Section 92E dealing with applicability of Transfer Pricing audit comes into picture even if tax audit is not applicable to any company. Further, due date for filing ROI for any company who is required to file report under section 92E is 30th of November of that assessmment year.


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