The Rangachary Committee was set up in July 2012 to “Review Taxation of Development Centres and the IT Sector” and to “finalise the Safe Harbour Transfer Pricing provisions”. The first report on Taxation of Development Centers and the lT Sector was released in July 2013. The second report on the “Transfer Pricing Safe Harbour” recommendations has been released now.
It may be noted that based on these recommendations, the CBDT has already issued draft transfer pricing – safe harbour rules and invited suggestions from all stakeholders.
Download Rangachary Committee Report On Transfer Pricing - Safe Harbour (13.6 MiB, 4,209 hits)
[…] Download Transfer Pricing Draft Safe Harbour Rules (123.2 KiB) The Rangachary Committee Report On Safe Harbour Rules is available here […]