Time limit for transfer pricing compliance shortened to ten days under the amended procedural provision. The Finance Act, 2023 amends section 92D(3) of the Income-tax Act by substituting the words "period of thirty days" with "period of ten days" at both ... Summary
Time limit for transfer pricing compliance shortened to ten days under the amended procedural provision.
The Finance Act, 2023 amends section 92D(3) of the Income-tax Act by substituting the words "period of thirty days" with "period of ten days" at both places they occur, reducing the statutory timeframe for the specified procedural requirement.
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