Transfer pricing jurisdiction clarified through amendment assigning Transfer Pricing Officers to specified Directorates and offices. Amendment substitutes the Table to reallocate transfer pricing jurisdiction by specifying the reporting structure and office-wise assignment of Transfer Pricing Officers, pairing each Director of Income-tax (Transfer Pricing) in principal regional centres with a roster of Joint Commissioners, Deputy Commissioners and Assistant Commissioners to act as Transfer Pricing Officers under the control of the Director General of Income-tax (International Taxation).
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Provisions expressly mentioned in the judgment/order text.
Transfer pricing jurisdiction clarified through amendment assigning Transfer Pricing Officers to specified Directorates and offices.
Amendment substitutes the Table to reallocate transfer pricing jurisdiction by specifying the reporting structure and office-wise assignment of Transfer Pricing Officers, pairing each Director of Income-tax (Transfer Pricing) in principal regional centres with a roster of Joint Commissioners, Deputy Commissioners and Assistant Commissioners to act as Transfer Pricing Officers under the control of the Director General of Income-tax (International Taxation).
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