Under this proposal, if a primary adjustment arises out of: a suo moto adjustment made by the Indian entity to the transfer price in the return of income; an adjustment proposed during the transfer pricing audit (and agreed by the taxpayer)
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MCA UPDATE 😊
■ MCA has extended the last date of filing DIR -3KYC without any filing fees upto 15/09/2018 from 31/08/2018.
■ The fees of ₹5,000/- shall be applicable & payable on all delayed filings w.e.f 16/09/2018.
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