Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
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