Transfer pricing scope expanded to include transactions with persons under section 115BAE(4) from April 2024. An amendment inserts a new clause into section 92BA to include any business transacted between the assessee and the other person as referred to in sub ... Summary
Transfer pricing scope expanded to include transactions with persons under section 115BAE(4) from April 2024.
An amendment inserts a new clause into section 92BA to include any business transacted between the assessee and the other person as referred to in sub section (4) of section 115BAE; the insertion follows clause (va) and takes effect from 1 April 2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.