Domestic Transfer Pricing

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Domestic Transfer Pricing
Enterslice.com
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Domestic Transfer Pricing
Enterslice.com
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Domestic Transfer Pricing
What is Domestic Transfer Pricing?
The transfer pricing (TP) provisions were earlier
restricted to International transactions only.
However, with effect from 1st April 2013 the
transfer pricing scope has been extended to
specific domestic transactions and is accordingly
effective from Assessment Year (A.Y) 2013-14.

• Legal Definition of Domestic Transfer Pricing?
• Section 92BA defines specified domestic
  transactions which are governed by the TP
  regulation which states that specified domestic
  transactions in case of the assessee mean any of
  the following transactions
• Any expenditure incurred or to be incurred in
  connection with a payment made or to be made to a
  person referred to in section 40A (2) (b).
• Transactions referred to in section 80A.
• Any transfer of goods or provision of services as
  provided in subsection 8 of section 80 IA.
• Any business transaction between the assessee and
  another person as referred to in subsection 8 of
  section 80 IA
• Any transactions which have been mentioned under
  section under chapter VI-A or section 10AA, o a
  person to whom provisions of subsection 8 or
  subsection 10 of section 80 IA is applicable
• And where the aggregate of such transactions
  entered into by the assessee in the previous year
  exceeds 20 crores
• Any other transactions as may be prescribed

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Domestic Transfer Pricing
Documentation requirements for Domestic Transfer
Pricing transactions
Company Related Profile of the company Profile of the group companies Profile of the unit claiming tax holiday Profile of all the related parties
Price-Related Terms of the transaction Functional analysis specifying functions, assets and risk Economic analysis containing method, selection and comparable benchmarking Budgets and comparable
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Domestic Transfer Pricing
Documentation requirements for Domestic Transfer
Pricing transactions
Transaction Related Agreements Invoices Pricing Related correspondence such as email, letters etc.

Other supporting Official publication report by government, Stock Exchanges Financial Statement
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Domestic Transfer Pricing
Key Service provided by us

• Our team of experts will help you to meet
  documentation and compliance requirements as
  follows
• Help to identify specifically related party
  transactions and specified domestic transactions
  stemming between them which comes under Domestic
  TP purview.
• Help in conducting functional and Benchmark
  analysis
• Assistance in developing commercially viable and
  fiscally efficient TP policies
• Assistance in documentation preparation on timely
  basis as per the Indian TP Regulation

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Domestic Transfer Pricing
Enterslice.com
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Domestic Transfer Pricing
Enterslice.com
Contact Us
India Noida Branch E 57 Sector 63 Noida U.P.
201301 Uttar Pradesh
Phone-98106 88728
URL- https//enterslice.com/domestic-transfer-pri
cing
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Domestic Transfer Pricing
Enterslice.com
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