https://www.taxtmi.com/acts?id=44083 Regulation 4 treats the value of transaction as all valuable consideration, including separately agreed covenants, interconnected steps, amounts payable within two years for incidental arrangements, call option exercise value, and amounts tied to future outcomes; future payments are not discounted, foreign exchange uses a six month average RBI rate, and transaction costs are excluded. Where transaction value is unrecorded or uncertain, the board's considered value governs or, if indeterminate, the value may be treated as exceeding the statutory threshold. The regulation also sets objective criteria for deeming substantial business operations in India based on digital user shares, gross merchandise value or turnover and defines related terms. en-us Wed, 18 Sep 2024 14:21:52 +0530 Tue, 15 Oct 2024 17:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44083 Regulation 4 treats the value of transaction as all valuable consideration, including separately agreed covenants, interconnected steps, amounts payable within two years for incidental arrangements, call option exercise value, and amounts tied to future outcomes; future payments are not discounted, foreign exchange uses a six month average RBI rate, and transaction costs are excluded. Where transaction value is unrecorded or uncertain, the board's considered value governs or, if indeterminate, the value may be treated as exceeding the statutory threshold. The regulation also sets objective criteria for deeming substantial business operations in India based on digital user shares, gross merchandise value or turnover and defines related terms. Act-Rules Law of Competition Wed, 18 Sep 2024 14:21:52 +0530 https://www.taxtmi.com/acts?id=44083