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ICAI Transfer Pricing Guidance Note 2020 (NEW ADDITIONS & REVISIONS)

September 24, 2020[2020] 119 taxmann.com 314 (Article)
The Institute of Chartered Accountants of India has issued The Eighth edition of Guidance Note on Report under Section 92E of The Income Tax Act, 1961 (Transfer Pricing) and the same has been released on August, 2020. With reference to the same we have carve-outs the differences and modifications made in Eighth Edition from the Seventh edition of the Guidance Note in this article.
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