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Direct Tax Compliance Template

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The Central Board of Direct Taxes (CBDT) has published fresh statutory guidelines concerning transfer pricing documentation standards and revised threshold declarations for multinational enterprises operating in India.

1. Core Disclosure Objectives

Corporate assessors must verify whether cross-border tangible service agreements satisfy arm's length criteria under Section 92CA of the Income-tax Act, 1961.

Mandatory inclusion of Safe Harbour Rule 10TD filings.
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82 Words • 1 Min Read

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1. Core Disclosure Objectives