https://www.taxtmi.com/article/detailed?id=6106 The Budget 2015 proposal amends section 92BA to raise the applicability threshold for specified domestic transactions so that domestic transfer pricing provisions apply only where the aggregate value of such transactions exceeds the new, higher threshold, with effect from April 1, 2016, thereby narrowing the set of related-party domestic arrangements subject to transfer pricing compliance and documentation obligations. en-us Mon, 02 Mar 2015 07:25:15 +0530 Mon, 02 Mar 2015 13:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6106 The Budget 2015 proposal amends section 92BA to raise the applicability threshold for specified domestic transactions so that domestic transfer pricing provisions apply only where the aggregate value of such transactions exceeds the new, higher threshold, with effect from April 1, 2016, thereby narrowing the set of related-party domestic arrangements subject to transfer pricing compliance and documentation obligations. Articles Budget - Tax Proposals Mon, 02 Mar 2015 07:25:15 +0530 https://www.taxtmi.com/article/detailed?id=6106