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of <h1>Section 92B: Transfer Pricing Rules Apply to International Transactions Between Associated Enterprises, Including Intangible Assets and Restructuring.</h1> International transactions under Section 92B involve dealings between associated enterprises where at least one is a non-resident. These transactions include the exchange of tangible and intangible property, capital financing, service provision, and business restructuring. Transfer pricing rules apply if the income of a non-resident is assessable under Indian tax law. Intangible assets encompass marketing, technology, artistic, data processing, engineering, customer, contract, human capital, location, and goodwill-related intangibles. Transactions with unrelated persons can be deemed international if a prior agreement or predetermined terms exist with an associated enterprise.
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