Ch 3 · Transfer Pricing (Sec 92 to 92F)

⭐ Important points (exam-critical)

• ⭐Associated Enterprise (Sec 92A): 26%+ direct/indirect equity OR control / influence.
• ⭐Advance Pricing Agreement (APA) — Unilateral, Bilateral, Multilateral; 5-year prospective + 4-year rollback.
• ⭐Safe Harbour Rules (Rule 10TA-TG) for specified industries (IT, ITES, KPO, contract R&D).
• ⭐Form 3CEB (CA audit report) compulsory if international/SDT entered into.