Draft of Guidance Note on Report under Section 92E
EXPOSURE DRAFT- GUIDANCE NOTE ON REPORT UNDER SECTION 92E OF THE INCOME-TAX ACT, 1961 (TRANSFER PRICING)
Following is the Exposure Draft of the Guidance Note on Report under section 92E of the Income-tax Act, 1961 (Transfer Pricing), issued by the Committee on International Taxation of ICAI for comments. Changes have been made to the extent of amendments made by the Finance Act, 2022.
The Committee invites comments on this Exposure Draft.
Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording.
How to comment:
Comments can be sent to [email protected] so as to be received not later than 1st August, 2022.
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