Transfer pricing

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 If transfer pricing is applicable to Individual also then why ITR-4 does not contain any question regarding "Are you liable to furnish 92E"

Thank you

Aditya Maheshwari

Aditya Maheshwari (Expert)
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03 October 2012 Transfer pricing not applicable to individuals.

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2012 Dear Aditya Sir

The definition of associated enterprises of transfer pricing includes individuals,HUF who enters into international transaction with his/or his
enteprise(in another country) then such transaction will be covered under TP
Accordingly,it indirectly means to me it is applicable.

Please Clarify

Thank you

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