Does transfer pricing documentation has to be prepared annually in business?
Yuvaraj
Answered on February 13,2020
Answered on February 13,2020
Transfer pricing documentation has to be prepared annually, as per the Indian Transfer Pricing regulations. Full transfer pricing documentation, including an update of the functional analysis and fresh economic analysis using contemporaneous data, must be maintained, in case the total value of international transaction is more than INR 10 million and/or aggregate value of specified domestic transactions exceed INR 200 million.
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