DescriptionThe Finance Act 2012 introduced the concept of Specified Domestic Transactions in India and made certain transfer pricing provisions and rules applicable to it, commonly referred by the assessees and professionals as Domestic Transfer Pricing. A lot of discussion is there with little clarity on the issues/problems related to the implementation of the provisions. This book has been designed and structured to assist and support the Taxpayers as well as Tax Professionals.C Contains detailed commentary with discussion on the practical issues related to the provisions of the Domestic Transfer Pricing well supported by case laws, providing insight and guidance to the practitioners in their day to day practice with Checklist for Issuance of Report in Form 3CEB in relation to SDTs for professionals. Authored by a practicing professional having vast experience and exposure in the field of direct taxes.Key featuresAfter considering the CBDT Notification No. 41 dated June 10, 2013Provides precise and clear coverage of the topics pertaining to the Specified Domestic Transactions.In-depth Analysis of relevant provisions of Finance Act, 2012.Compliances and Interest, Penalties relating to Specified Domestic Transactions.Contains latest relevant case Laws.Treatise on sections 40A(2), 80IA(8), 80IA(10).Application of Transfer Pricing Methodologies to Specified Domestic Transactions.A Practitioners’ Checklist for Issuance of Report in Form 3CEB In relation to SDTs.A chapter on case studies concerning various issues relating to Domestic Transfer pricing.
Anjali Agrawal, Yogesh Thar