Lecture 8: Transfer Pricing (CA Final International Taxation by CA Kushal Soni)
Income Tax Act, 1961 (Indian Law) is highly complicated, intense knowledge is require to interpret and understand this law, which has significant impact on lives of all of us. Entire law with circulars, clarifications, rules runs into thousands of pages. With the mission of making Income Tax Act, 1961 understandable in simple manner we have endeavor to continuously generate content that create values to many. Purpose and intent of this channel is to make knowledge of income tax law reachable to maximum tax payers, students, chartered accountants, company secretaries, cost accountants, advocates, etc CA Kushal Soni and his team work tirelessly day and night to generate content that is useful to many people. CA Kushal Soni is a sincere student and keen learner of technicalities of Income Tax law. You can send your income tax questions at comment box of this video or at our Email Id: [email protected] Facebook: / innovator11 Instagram: / cakushalsoni Linked In: / ca-kushal-soni-361b8a32 Whatsapp: +91 94627 30437 We would feel great if you help us in improving, your valuable feedback would take us to new heights. Also send your feedback to above communication channels. Link of some important videos: What is Benami Act: • Benami Act NAFRA Rules, 2018: • What Is NFRA Rules 2018 | NFRA Company Law... ITAT Appeal Filing: • Appeal Filing in ITAT | Income Tax Appella... Never Use Cash for these Transactions: • NEVER USE CASH for these transactions Appeal filing before CIT (Appeals) Income Tax: • APPEAL BEFORE CIT (APPEALS) | Income Tax Section 269SU of Income Tax | Avoid Penalty of Rs 5,000 per day: • Section 269SU of Income Tax | Prescribed E... Changes in NRI Taxation in Budget 2020: • Changes in NRI TAXATION in BUDGET - 2020 |... The Direct Tax Vivad Se Vishwas Bill, 2020: • Vivad Se Vishwas Bill 2020 | Vivad Se Vish... Extension of Important Due Dates in Income Tax due to COVID-19: • Extension of important due dates in Income... This channel and all its contents are sole copyrights of CA Kushal Soni. DISCLAIMER: This video and all other videos on this channel is merely a general guide meant for learning, training and information purposes only. All the instructions, references, content or documents are for educational and informational purposes only and do not constitute a legal advice or legal opinion. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information/content contained in this video and all other videos on this channel or for any conclusion of the information. Prior to acting upon this video or any other videos on this channel, it is suggested to seek advice of your financial, legal, tax or professional advisors. Content of this youtube channel is not for seeking any professional work or assignment or not for advertisement. We do not advertise our professional attainments, clients, work, etc. Any advertisement(s) reflecting in video(s) are flashed by youtube as per its algorithm and we are in no way involved in reflecting such advertisement(s). 00:00:00 – Documentation and Compliance 00:02:45 – Person Responsible for documentation 00:09:35 – Information to be maintained by assessee 00:10:56 – Structure of TP documentation 00:15:00 – Audit Report (Section 92E) 00:15:53 – Penalties for under reporting and misreporting 00:18:58 – Other Penalties 00:21:07 – Country By Country Reporting CBCR 00:27:41 - Three-tier structure of CBCR 00:29:50 – Advantage of Three-tier structure of CBCR 00:32:03 – CBCR as per Income Tax Act 1961 00:44:23 – Threshold limit for CBCR 00:45:55 – Time limit for furnishing CBCR 00:47:16 – Details to be furnished by constituent entity 00:50:14 – Details to be included in CBCR 00:55:25 – Nomination of one constituent entity 00:56:39 – No obligation to submit CBCR 01:00:29 – Penalty relating to CBCR #TransferPricing #CAFinal #InternationalTax

Lecture 9: Transfer Pricing (CA Final International Taxation by CA Kushal Soni)

Lecture 1: Transfer Pricing (CA Final International Taxation by CA Kushal Soni)

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