GUIDANCE NOTE ON REPORT UNDER SECTION 92E OF THE INCOME-TAX ACT, 1961
(TRANSFER PRICING)
[Based on the law as amended by the Finance Act, 2016]
(Revised 2016)
Committee on International Taxation The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi
Guidance note (Revised 2016) on report under section 92E of the Income-tax act, 1961