Transfer pricing floor limits established for audit reporting, with specified submission thresholds and mandatory OMNIDOCS uploads. Establishes floor limits for transfer pricing draft paragraphs to guide inclusion in the Compliance Audit Report: corporate assessees-Rs. 2 crore (Category A) and Rs. 1 crore (Category B); non corporate assessees-Rs. 1 crore (Category A) and Rs. 50 lakh (Category B). Cases meeting these thresholds must be submitted and complete key documents uploaded through the OMNIDOCS system only.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer pricing floor limits established for audit reporting, with specified submission thresholds and mandatory OMNIDOCS uploads.
Establishes floor limits for transfer pricing draft paragraphs to guide inclusion in the Compliance Audit Report: corporate assessees-Rs. 2 crore (Category A) and Rs. 1 crore (Category B); non corporate assessees-Rs. 1 crore (Category A) and Rs. 50 lakh (Category B). Cases meeting these thresholds must be submitted and complete key documents uploaded through the OMNIDOCS system only.
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