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of <h1>Comprehensive Definition of Associated Enterprises Expands Transfer Pricing Scope to Prevent Tax Avoidance Strategies</h1> Clause 162 of the Income Tax Bill, 2025 defines 'associated enterprise' for transfer pricing purposes. The provision establishes a comprehensive framework for identifying related enterprises through direct and indirect participation in management, control, or capital. It includes specific criteria like shareholding thresholds, board control, loan dependencies, and supply chain relationships. The definition aims to prevent tax avoidance by capturing a wide range of potential related-party transactions, both domestic and international, ensuring arm's length pricing and regulatory oversight.
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