Exposure Draft of Guidance Note on Report under Section 92E of the Income-Tax Act, 1961

Last updated: 05 June 2020

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This document is an exposure draft of a guidance note concerning reports under Section 92E of the Income-Tax Act, 1961, specifically focusing on Transfer Pricing. It provides guidance to accountants on their responsibilities related to Section 92E of the Act. The note covers the legislative framework, definitions, methods for determining arm's length price, and documentation requirements. It is particularly useful for tax professionals, accountants, and businesses involved in international transactions.

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Exposure Draft of Guidance Note on Report under Section 92E of the Income-Tax Act, 1961 (Transfer Pricing) (comments to be received by 30th June, 2020) #pdf

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Submitted by Aruhi · Posted 05 June 2020 · Other files by Aruhi · Report

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