

 
   

 
 
– 
–  
– 
–  
  
 
  
 
 
 
 
 
 
 
 

 
• 


–  
 
– 
 
– 

• 
– 

 Indian TP Provisions – Section 92
 

  

  

  

    

   


   

   

  

   

 Transfer Pricing Penal provisions
(a.k.a ‘rubbing salt into the wound’)
  
 

  

 
  
 
 

  

  
  

 Indian TP vs. OECD Guidelines
Snapshot view*
  
  

  
 
  


  
  

  
   

   

 
 


 

 









 
 






 

 

 

 
  







 
•  
– 
•  
– 


– 

– 
•  
• 

 
•  

• 
– 

– 

–   



 

• 

– 

– 


• 
– 
– 
– 
– 
–  

 


• 
–  


–  


– 
– 
– 
–  




 

•  
– 

• 


– 
 
–  
–  

– 




 

• 
 

•  


• 


 – 



 







 


 
 
• 


  

  
  
   
   
 
 
   
 


 • 
 
  
 


 



• 
– 

– 

 

• 

           

       
       
      
       
           
    
 

• 

– 
– 

–  

• 
– 

– 

– 
 

• 
– 
– 

• 

– 



 
 
• 

• 
• 
• 
• 
• 
• 
• 
• 
• 

 


• 

– 

– 




 • 

– 

– 

 • 
 

 

 
 
 • 
  
 
 
– 


• 


 – 
 
 

 • 

 
 

•  
 
 

• 
–  

 
  –  
 

–  
  
 
 
 
 
 – 
 
  


 

  

           

         
          
 

            
            
          
       
 

• 
• 

• 

– 

 

• 


– 

• 
 

–  


– 

 

•          
          
         
         
–         
  
•        
         
   


 

• 
– 
• 
• 
• 
• 
• 
• 
• 
• 
• 
 


• 

• 
•   

• 

•  


 
 
 

 

 

 
 
 


 
 
 
 
 

   
  

 
 

 
 




• 
–  
–  
– 
–  
– 
– 
– 
– 
– 
– 



 


     
    
 
   


  



   
 

    
  

    


  
  
  

 
 
 
   
  
 
  


  


  
 
 


   



   

 

      
    

   
   
    
 
    
 
   
 

   

    

   

    
 
   
 

 

•  

–  
• 

– 


• 


– 
– 
 

– 
• 
• 
• 
•  
•  

• 

–  

•  
• 
 
 
– 

• 
 
• 
– 
– 
– 
– 
– 
– 
– 
•  
 
• 
– 
• 
– 

– 

– 

– 


 


 




 

• 
– 

•  

– 


– 

• 


 

    
    • 


  


   • 
 
   

 

 • 
 
    
   
 

 
 
  
 

 
  

 •  
 



• 


• 



• 



• 





 

• 
– 
 
– 
– 

– 
– 

– 

 

•  
– 


– 


• 
–  

– 

 

•  
– 

– 
– 
– 

– 
– 


 


• 
• 
• 
• 
• 

• 
• 
• 

 


• 

• 
• 
• 

• 
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
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