000			00937npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aBHATTACHARYA, JOYDEB
245			_aDomestic transfer pricing
260			_c2013
300			_a92-96
520			_aThe 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			_aTAXATION
773			_oP15126 _nM _921601 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12297 _d12297