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    <title>Floor limits of tax effect for individual draft paragraphs relating to transfer pricing</title>
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    <description>Establishes floor limits for transfer pricing draft paragraphs to guide inclusion in the Compliance Audit Report: corporate assessees-Rs. 2 crore (Category A) and Rs. 1 crore (Category B); non corporate assessees-Rs. 1 crore (Category A) and Rs. 50 lakh (Category B). Cases meeting these thresholds must be submitted and complete key documents uploaded through the OMNIDOCS system only.</description>
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      <title>Floor limits of tax effect for individual draft paragraphs relating to transfer pricing</title>
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      <description>Establishes floor limits for transfer pricing draft paragraphs to guide inclusion in the Compliance Audit Report: corporate assessees-Rs. 2 crore (Category A) and Rs. 1 crore (Category B); non corporate assessees-Rs. 1 crore (Category A) and Rs. 50 lakh (Category B). Cases meeting these thresholds must be submitted and complete key documents uploaded through the OMNIDOCS system only.</description>
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