TaxTMI 
TaxTMI 
TaxTMI 
TRANSFER PRICING - BUDGET 2015
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....RANSFER PRICING - BUDGET 2015<br>By: - CSSwati Rawat<br>Budget - Tax Proposals<br>Dated:- 2-3-2015<br><br>TRANSFER PRICING Domestic transfer pricing provisions - Threshold increased to ₹ 200 mi....
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....llion Determination of fair market value in case of certain domestic transactions undertaken amongst related parties was introduced in the Finance Act 2012, with effect from assessment year 2013-14.T....
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....his amendment was primarily brought in Chapter X of the Income-tax Act, 1961 whereby the applicability of transfer pricing provisions was extended to certain domestic transactions between related part....
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....ies referred to 'Specified Domestic Transactions' as enunciated under provisions in a newly inserted section of the Act (i.e. section 92BA of the Act). Accordingly, a new concept of 'Domestic Transfer....
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.... Pricing' was introduced in India. As per the provisions of aforesaid section, the Domestic Transfer Pricing provisions would be applicable only where the aggregate value of such specified domestic tr....
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....ansactions exceeds ₹ 50 million. It is proposed to amend the provisions of section 92BA of the Act, whereby the domestic transfer pricing provisions shall be applicable where the aggregate valu....
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....e of specified domestic transactions exceeds ₹ 200 million. This amendment will take effect from April 1, 2016.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....
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