International transfer pricing applicability

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 January 2016 Sir,

I want to ask whether international transfer pricing is applicable to Individuals.
Whether the applicability of international transfer pricing is restricted to non-individuals.

Thanks in advance.

20 January 2016 International transfer pricing is applicable to ALL assessees, irrespective of their constitution. So, International transfer pricing is applicable to an individual also if he enters into an international transaction with an Associated Enterprise.



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