The Institute of Chartered Accountants of India (“ICAI”) has issued a revised Guidance Note on Report Under Section 92E of the Income-Tax Act, 1961 (“the IT Act”)(Transfer Pricing).
[Based on the law as amended by the Finance Act, 2022]
The Complete Guidance note can be accessed at: https://resource.cdn.icai.org/71914citax251022.pdf
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