The Institute of Chartered Accountants of India (ICAI) has released the Exposure Draft of the Guidance Note on Report under section 92E of the Income-tax Act, 1961 (Transfer Pricing). The report has been prepared by the Committee on International Taxation of ICAI and released for comments from the stakeholders.
“Changes have been made to the extent of amendments made by the Finance Act, 2022. The Committee invites comments on this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide suggestions for alternative wording,” the ICAI said in a statement.
Comments can be sent to citax@icai.in so as to be received not later than 1st August, 2022.
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