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of <h1>Section 92F defines key transfer pricing terms: accountant, arm's-length price, enterprise, permanent establishment, specified date, and transaction.</h1> Section 92F sets definitions for transfer pricing provisions: 'accountant' has the meaning in section 288(2) explanation; 'arm's length price' is the price between unrelated parties in uncontrolled conditions; 'enterprise' broadly covers any person or permanent establishment engaged in production, distribution, intellectual property, services, contract work, investment, lending or dealing in securities, including activities through units, divisions or subsidiaries; 'permanent establishment' includes a fixed place of business; 'specified date' is one month before the due date for filing the income-tax return for the relevant assessment year; and 'transaction' includes any arrangement, understanding or concerted action, formal or informal, enforceable or not.
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