The CBDT has extended the applicability of I-T 10TD(1) and (2A) relating to Transfer Pricing Safe Harbour Rules up to AY 2023-24.
CBDT notifies tolerance limits for price variation in Arm's Length Price (ALP) determination for transfer pricing u/s 92C for Assessment Year 2023-24.
ICAI has released the Guidance Note (2022) on Transfer Pricing Reports u/s 92E, which integrates amendments made by the Finance Act 2022.
The ICAI has released the revised edition 2020 of its Guide on “Basics of International Taxation,” which was previously known as “Aspects of International Taxation – A Study” and …