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International Taxation (Transfer Pricing)

Sl. No.

Particulars

1

Transfer Pricing Law in India

2

Relevant Definitions

1	Transfer Pricing - Arm's length price

2	Enterprise

3	Permanent establishment

4	Transaction

3

Computation of Arm's Length Price

4

Meaning of International transaction

5

Meaning of Associated enterprise

6

Reference to Transfer Pricing Officer

7

Maintenance and keeping of information and document by persons entering into an international transaction

8

Report from an accountant to be furnished under section 92E

9

Penalty for failure to keep and maintain information and document in respect of international transaction

10

Penalty for failure to furnish information or document under section 92D

11

Penalty for failure to furnish report under section 92E

12

Time limit for furnishing Form No. 3CEB

13

Provisions under Income-tax Act

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