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of <h1>Entities Must Maintain Detailed Documentation for International Transactions Under Rule 10D, Income Tax Rules 1962.</h1> Under Rule 10D of the Income Tax Rules, 1962, entities involved in international or specified domestic transactions must maintain detailed documentation. This includes the ownership structure, business profile, transaction terms, pricing methods, and comparability analyses. Specific records of economic analyses, financial estimates, and adjustments to align transfer prices with arm's length prices are also required. Exemptions apply for transactions below certain thresholds. Documentation must be contemporaneous, maintained for eight years, and updated if significant changes occur. Additional requirements exist for eligible specified domestic transactions, including records of regulatory proceedings and transparent price documentation.
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