Draft Form 48 Introduced for Transfer Pricing Reporting Under Section 172 of IT Act, 2025

Last updated: 19 February 2026 Follow on Google News

The Government has released Draft Form No. 48, prescribing a comprehensive reporting framework under Section 172 of the Income Tax Act, 2025 for international transactions and specified domestic transactions. The draft form significantly expands disclosure requirements for transfer pricing complian

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CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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