Guidance Note on Report Under Section 92E of The IT Act, 1961

Last updated: 22 August 2020
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This guidance note provides comprehensive information on Section 92E of the Income-Tax Act, 1961, which pertains to transfer pricing reports. It details the responsibilities of enterprises and accountants, the methods for computing arm's length price, and the documentation required. The note is particularly useful for professionals and businesses involved in international transactions and specified domestic transactions, offering clarity on compliance and reporting requirements.

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Guidance Note on Report Under Section 92E of The IT Act, 1961 (Transfer Pricing) [Based on the law as amended by the Finance Act, 2020] (Revised 2020) #pdf
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