https://www.taxtmi.com/manuals?id=1318 Penalties for failure to maintain or furnish transfer pricing information under sections 92D(1)-(4) are imposed by section 271AA as a percentage of each international or specified domestic transaction; additional fixed penalties apply for failure to furnish Master File or report from a chartered accountant and section 270A(9) treats failure to report international transactions as misreporting of income with enhanced tax consequences. en-us Wed, 09 Dec 2015 17:19:00 +0530 Tue, 22 Oct 2024 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1318 Penalties for failure to maintain or furnish transfer pricing information under sections 92D(1)-(4) are imposed by section 271AA as a percentage of each international or specified domestic transaction; additional fixed penalties apply for failure to furnish Master File or report from a chartered accountant and section 270A(9) treats failure to report international transactions as misreporting of income with enhanced tax consequences. Manuals Income Tax Wed, 09 Dec 2015 17:19:00 +0530 https://www.taxtmi.com/manuals?id=1318