https://www.taxtmi.com/acts?id=49848 Where a person who has entered into an international transaction fails to furnish information or documents required by the transfer pricing documentation provision, the Assessing Officer or the Commissioner (Appeals) may direct that such person pay, by way of penalty, a sum calculated as a percentage of the value of the international transaction for each such failure. en-us Tue, 25 Feb 2025 14:30:50 +0530 Tue, 25 Feb 2025 14:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49848 Where a person who has entered into an international transaction fails to furnish information or documents required by the transfer pricing documentation provision, the Assessing Officer or the Commissioner (Appeals) may direct that such person pay, by way of penalty, a sum calculated as a percentage of the value of the international transaction for each such failure. Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 14:30:50 +0530 https://www.taxtmi.com/acts?id=49848