| Question And Answer | |
|---|---|
| Subject: | Transfer pricing Study report |
| Category: | Income-Tax |
| Querist: | bks |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Transfer pricing report |
| Date: | March 30, 2023 |
- who can sign it ?
- Is it necessary before TP audit is over ?
As per section 92E of the Act, the accountant who prepares the TP report should sign the same. Yes, it is mandatory compliance. Not preparing the same can attract penal consequences.
Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org