Transfer pricing

Transfer Pricing Enkay’s Classes January 23, 2012 CA Final - Income tax

Scheme of Sections ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Scheme of Sections ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Objective ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

International Transaction ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Enterprise [Sec 92F(iii)] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Enterprise [Sec 92F(iii)] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax A person would be an enterprise if it carries on the specified activity/business directly or through one or more of its units or divisions or subsidiaries.

Associated Enterprises ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Deemed Associated Enterprises ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Deemed Associated Enterprises ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

International Transaction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Deemed International Transaction [Sec 92B] ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Transaction [Section 92F] ,[object Object],January 23, 2012 CA Final - Income tax

Computation of the arm’s length price ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Conditions – Arms length Price ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Rules for Calculation of Arm’s Length Price ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Computation of Arm’s length price [Sec. 92C] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Comparable Uncontrolled Price Method

Comparable uncontrolled price method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Resale Price Method

Resale Price method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Resale Price method ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Cost Plus Method

Cost Plus method ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Cost Plus method ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Profit Split Method

Profit split method ,[object Object],January 23, 2012 CA Final - Income tax

Profit Split Method - Steps ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Profit Split - Steps ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Transactional Net Margin Method

Transactional Net Margin Method (TNMM) – Steps ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Comparability of Transactions - Basis ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

When two transactions are deemed to be comparable ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Which data to be considered? ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Most Appropriate Method

Most appropriate method ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Factors to decide most appropriate method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Prescribed More Appropriate methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Mean of arms length price ,[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Determination of Arm's Length Price by Assessiong Officer

Section 92C(3) – Determination of Arm’s Length Price by Assessing Officer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Opportunity of being heard ,[object Object],January 23, 2012 CA Final - Income tax

Adjustment to Total Income ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Deductions & Exemptions ,[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Section 92C(3) cannot result in reduction of Income ,[object Object],January 23, 2012 CA Final - Income tax

Whether re-computation affects other Associated Enterprise ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Reference to Transfer Pricing officer (TPO) ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Proceedings before TPO ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Passing of TP Order ,[object Object],January 23, 2012 CA Final - Income tax

AO’s action after receiving the order ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Maintenance of books of account [Sec. 92D] ,[object Object],[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

Maintenance of books of account [Sec. 92D] ,[object Object],[object Object],[object Object],[object Object],January 23, 2012 CA Final - Income tax

When should the information be available ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Period for which information should be maintained ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

Report from Accountant ,[object Object],[object Object],January 23, 2012 CA Final - Income tax

January 23, 2012 CA Final - Income tax Thank You

Transfer pricing

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Transfer pricing