CIRCULAR NO.06/2013 [F NO. 500/139/2012] DATED 29-6-2013

SECTION 92C OF THE INCOME-TAX ACT, 1961 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – CLARIFICATIONS ON FUNCTIONAL PROFILE OF DEVELOPMENT CENTERS ENGAGED IN CONTRACT R&D SERVICES WITH INSIGNIFICANT RISK – CONDITIONS RELEVANT TO IDENTIFY SUCH DEVELOPMENT CENTERS – AMENDMENT OF CIRCULAR NO. 3/2013, DATED 26-3-2013

CIRCULAR NO.06/2013 [F NO. 500/139/2012] DATED 29-6-2013

error: Content is protected !!