Transfer pricing officers to carry domestic TP-audit, clarifies CBDT

Sep 18,2015

CBDT issues Instruction 11/ 2015 clarifying that cases involving Specified Domestic Transactions (SDT) shall continue to be handled by TPO’s working under the Commissioner (Transfer Pricing); Instruction issued pursuant to clarifications being sought as to which authority would function as TPO for purpose of determining Arm’s Length Price in respect of SDT as per Sec 92CA; Also clarifies that CBDT Notification no 58/59 of 2014 dated...


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