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The
Institute of Chartered Accountants of India (ICAI) has recently
released a Guidance Note on Report Under Section 92E of the Income Tax
Act, 1961 (Transfer
Pricing). The Guidance Note is very comprehensive and incorporates the
significant amendments made by the the Finance Act, 2012 such as the
definition of International Transaction, Advance Pricing Agreement
(APA), Amendments relating to Penalties, etc. It
explains all the important concepts in a clear and easy-to-understand
manner. |
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