CBDT Extends Transfer Pricing Safe Harbour Rules up to AY 2023-24
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.
Tag: Transfer Pricing
CBDT Notifies Price Variation Tolerance Limits for ALP Determination (Transfer Pricing u/s 92C) for 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’s Guidance Note (2022) on Transfer Pricing Report u/s 92E of Income Tax
ICAI has released the Guidance Note (2022) on Transfer Pricing Reports u/s 92E, which integrates amendments made by the Finance Act 2022.
ICAI Guide on Basics of International Taxation (Revised 2020)
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 …