https://www.taxtmi.com/acts?id=3699 Documentation and information under section 92D must be maintained for international transactions and specified domestic transactions, covering ownership structure, group profile, business description, transaction terms, functions, risks, assets, comparability analysis, selection and application of the arm's length price method, working papers, assumptions, price negotiations, transfer-price adjustments, and other relevant information. The rule also provides a threshold-based exception for international transactions, a modified set for eligible specified domestic transactions, requirements for authentic supporting documents, contemporaneous maintenance, renewal only on significant change, and retention for eight years. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 16:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3699 Documentation and information under section 92D must be maintained for international transactions and specified domestic transactions, covering ownership structure, group profile, business description, transaction terms, functions, risks, assets, comparability analysis, selection and application of the arm's length price method, working papers, assumptions, price negotiations, transfer-price adjustments, and other relevant information. The rule also provides a threshold-based exception for international transactions, a modified set for eligible specified domestic transactions, requirements for authentic supporting documents, contemporaneous maintenance, renewal only on significant change, and retention for eight years. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3699