Thursday, 6 November 2014

When is the Transfer Pricing Documentation to be prepared and what is the quantum limit for the international transactions ?

When is the Transfer Pricing Documentation to be prepared and what is the quantum limit for the international transactions ?


Normaly, the Transfer pricing documentation is to be prepared irrespective of the quantum limit of the international transactions. But the threshold limit for the international transactions is Rs.1 Cr for the Assessing Offcers for prearation of the TP study. For the TPOs, it is Rs.15 Cr of international transactions for preparation of the TP study.


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