TY  - GEN
AU  - BHATTACHARYA, JOYDEB
TI  - Domestic transfer pricing
PY  - 2013///
KW  - TAXATION
N2  - 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
ER  -