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of <h1>Comprehensive Transfer Pricing Definitions Align Tax Principles with Modern Business Practices in New Income Tax Bill</h1> Legal Analysis Summary:The text analyzes Clause 173 of the Income Tax Bill, 2025, comparing it with Section 92F of the Income-tax Act, 1961. The provisions define key transfer pricing terms including arm's length price, enterprise, permanent establishment, and transaction. The analysis reveals substantial continuity in definitional approach, with minor structural updates. The definitions aim to prevent tax avoidance by providing comprehensive frameworks for examining inter-company transactions, ensuring pricing aligns with market standards. The new clause maintains international tax principles while enhancing clarity and adaptability to evolving business models.
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