Profesional's Guide to Domestic Transfer Pricing is the most lucid and to the point analysis of provisions relating to Specified Domestic Transactions ( SDT). It provides a thorough examination of all aspects of Specifies Domestic Transactions in a reader friendly manner. This book is an essential reference for both taxpayers as well as tax practitioners. The Contents of the book are :
- Introduction to Domestic Transfer Pricing
- Specified Domestic Transaction - Definition and Types
- Section 40 A(2) and SDT [section 92 BA(i)]
- Section 80A and SDT [Section 92BA(ii)]
- Section 80IA and SDt [Section 92 BA(iii)]
- Section 80IA(10) and SDT [Section 92BA(iv)]
- Chapter VI-A or 10AA and SDT [Section 92 BA(v)]
- Computation of Arm's Length Price A. Methods of Computing Arm's Length Price B. Comparability Analysis
- Safe Harbour Rules for Specified Domestic Transactions
- Transfer Pricing Documentation and Accountant's Report
- Transfer Pricing Assessment, Appeal and Penalties A. Transfer Pricing Assessment and Appeal B. Provisions Relating To Penalties:
- Appendix I : Relevant Sections of Income-Tax Act, 1961
- Appendix II : Relevant Extract of Income-tax Rules, 1962
- Appendix III : Form No. 3CEB [See Rule 10E]
- Appendix IV : Relevant Circulars and Notifications
- Appendix V : Relevant Extract from Explanatory Memorandum to Finance Bill, 2012
Lexisnexis's Profesional's Guide to Domestic Transfer Pricing by Sunny Kishore Bilaney
- Publisher: LexisNexis
- Book Code: 9789351435860
- Availability: 30
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Rs695.00
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Tags: Transfer Pricing