Fair market value and reporting requirements in relation to indirect transfers: The Central Board of Direct Taxes issued draft rules to prescribe the manner of computation of the fair market value of assets of a foreign company and the reporting requirements by the Indian concern. Draft forms for reporting requirements have also been provided. Read a June 2016 report [PDF 282 KB]
Indirect transfers : FMV and reporting requirements
(Last Updated On: July 9, 2016)