Domestic transfer pricing (Record no. 12297)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00937npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BHATTACHARYA, JOYDEB |
| 245 ## - TITLE STATEMENT | |
| Title | Domestic transfer pricing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 92-96 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The scope of transfer pricing regulations was extended to domestic transactions too from the financial year 2012-13, on some categories, known as specified domestic transactions; earlier, that was limited only to the cross border transactions, which had been introduced to prevent the evasion of taxes. The finance act, 2012 introduced this extension in the scope of existing transfer pricing provisions as an important change in the Indian income tax laws, creating a significant impact on the corporate and non corporate business houses of our country. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15126 |
| Note | M |
| Host Itemnumber | 21601 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.