Tag Archives: Section 92F

Guidance to TPOs and AOs to operationalise transfer pricing provisions

sections 92 to 92F in Chapter X of the Income-tax Act, 1961 INSTRUCTION NO.3/2016 [F.NO.500/9/2015-APA-II], DATED 10-3-2016 The provisions relating to transfer pricing are contained in sections 92 to 92F in Chapter X of the Income-tax Act, 1961. These provisions came into force w.e.f. Assessment Year 2002-2003 and have seen a number of amendments over… Read More »