Monday, 1 July 2013

TP Circular No. 3 on identification of development centres is amended

IT/ILT : Section 92C of the Income-Tax Act, 1961 - Transfer Pricing - Computation of Arm's Length Price - Clarifications on Functional Profile of Development Centers Engaged in Contract R&D Services with Insignificant Risk - Conditions Relevant to Identify Such Development Centers - Amendment of Circular No. 3/2013, Dated 26-3-2013


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