TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 92CA: Transfer Pricing Officer Gains Authority Over Unreported International Transactions, Expanding Regulatory Scope.</h1> Section 92CA of the Income-tax Act was amended effective June 1, 2011. A new sub-section (2A) was added, allowing the Transfer Pricing Officer to apply the chapter's provisions to any international transaction discovered during proceedings, as if it were referred under sub-section (1). Additionally, sub-section (7) was modified to include a reference to section 133A alongside section 133. These changes expand the scope of transactions subject to transfer pricing regulations and enhance the authority of the Transfer Pricing Officer in identifying and addressing international transactions.
TaxTMI 
TaxTMI 
