TRANSFER PRICING in India (Domestic & International) by Hari Om Jindal is a Practice book on Income Tax on Conferenza, priced at ₹2,695 (10% off MRP ₹2,995). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹2,695 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st, 2021
- Pages
- 1240
TRANSFER PRICING in India (Domestic & International)
Bharat Law House
Book Specifications
- Edition1st, 2021
- Edition
- 1st, 2021
- Author
- Hari Om Jindal
- Publisher
- Bharat Law House
- Pages
- 1240
- Subject
- Income Tax
About this book
A book on Transfer Pricing in India, covering domestic and international provisions, by Hari Om Jindal, published by Bharat Law House.
At a glance
| Edition | 1st, 2021 |
| Author | Hari Om Jindal |
| Publisher | Bharat Law House |
| Pages | 1240 |
| Subject | Income Tax |
Publisher's description
Edition: 1st edn., 2021
ISBN: 978-93-90854-64-6
Pages: 1240
Author: Hari Om Jindal
Part I
What is Transfer Pricing
Chapter 1 What is Transfer Pricing
Part II
Domestic TP — Specified Domestic Transactions (SDTs)
Chapter 2 Specified Domestic Transactions
Chapter 3 Excessive and Unreasonable Payments [Section 40A(2)]
Chapter 4 Transfer between Tax Exempt and Associated Concerns
Chapter 5 Estimation of Profits
Part III
Scope of Transfer Pricing
Chapter 6 There should be Transaction
Chapter 7 Transactions should be between Associated Enterprises
Chapter 8 One or More Enterprise should be Non-Resident
Chapter 9 The Transaction should have a Bearing on the Taxable Profits of the Relevant Year of Such Enterprise
Chapter 10 Scope of Transfer Pricing — Other Relevant Points
Part IV
Computational Provisions — Transfer Pricing Methods
Chapter 11 Comparable Uncontrolled Price Method
Chapter 12 Resale Price Method
Chapter 13 Cost Plus Method
Chapter 14 Transactional Net Margin Method — Basics
Chapter 15 Transactional Net Margin Method — Profit Level Indicator
Chapter 16 Profit Split Method
Chapter 17 Other Method
Chapter 18 Most Appropriate Method
Part V
Computational Provisions —
Comparability Analysis
Chapter 19 ALP and Other Principles for Benchmarking
Chapter 20 Tested Party
Chapter 21 Single or Multiple Transactions for Benchmarking
Chapter 22 Single or Multiple-Year Data for Comparison
Chapter 23 Business Model
Chapter 24 Functions Assets Risk Comparison
Chapter 25 Use of Quantitative and Qualitative Filters
Chapter 26 Comparability Adjustments
Chapter 27 Safe Harbour Rules
Chapter 28 Taxpayer and AE's Income/Loss Adjustments
Part VI
Types of Transactions
Chapter 29 Types of Transactions
Chapter 30 Manufacturing Transactions
Chapter 31 Trading Transactions — Trader versus Distributor versus Commission Agent
Chapter 32 Financial Transactions
Chapter 33 Intra-Group Services
Chapter 34 Cost Sharing or Cost Contribution Agreements (CCA)
Chapter 35 Intangible Assets — Benchmarking should be based on DEMPE Functions
Chapter 36 Royalty — Payment for Use of Manufacturing or Marketing Intangibles
Chapter 37 AMP Expenses — Payment for Creation or Enhancement of Marketing Intangible
Chapter 38 Reimbursements
Chapter 39 Sale/Purchase of Business or Business Assets
Chapter 40 Business Restructuring
Part VII
Audit and Assessment
Chapter 41 Documentation Requirement
Chapter 42 Guide to Prepare TP Certificate (Form 3CEB)
Chapter 43 Guide to Prepare TP Study (Documentation u/s 10D)
Chapter 44 Burden of Proof
Chapter 45 Assessment by AO
Chapter 46 Revisionary Powers of CIT/PCIT
Chapter 47 Reference to TPO
Chapter 48 Dispute Resolution Panel
Chapter 49 Penalties and Prosecution
Part VIII
Dispute Resolution —
Avoiding and Resolving Mechanism
Chapter 50 TP Dispute Resolution Mechanism
Chapter 51 Advance Pricing Arrangement
Chapter 52 Safe Harbour — Sector-Specific Rules
Part IX
Appendices
Annexure 1 Statutory Provisions
I. Income Tax Act, 1961 — Provisions relevant for Transfer Pricing
II. Income Tax Rules, 1962 — Rules relevant for Transfer Pricing
III. Forms relevant for TP Compliances
Annexure 2 Form 3CEB – Sample draft
Annexure 3 Guide to Prepare TP Study (Documentation u/s 10D)
Frequently asked questions
What is TRANSFER PRICING in India (Domestic & International)?+
A book on Transfer Pricing in India, covering domestic and international provisions, by Hari Om Jindal, published by Bharat Law House. At a glance Edition 1st, 2021 Author Hari Om Jindal Publisher Bharat Law House Pages 1240 Subject Income Tax
Who is the author of TRANSFER PRICING in India (Domestic & International)?+
Hari Om Jindal (Bharat Law House).
How much does TRANSFER PRICING in India (Domestic & International) cost?+
TRANSFER PRICING in India (Domestic & International) is available for ₹2695 (MRP ₹2995) on Conferenza, with fast delivery.
Which exam is TRANSFER PRICING in India (Domestic & International) for?+
Practice — Income Tax.
Which edition of TRANSFER PRICING in India (Domestic & International) is this, and is it the latest?+
This listing is the 1st, 2021. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is TRANSFER PRICING in India (Domestic & International) good for self-study of Income Tax?+
TRANSFER PRICING in India (Domestic & International) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. TRANSFER PRICING in India (Domestic & International) by Hari Om Jindal is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is TRANSFER PRICING in India (Domestic & International) available as a free PDF download?+
TRANSFER PRICING in India (Domestic & International) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.