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In this video we will talk about Sec 92BA | Specified Domestic Transaction | Transfer pricing.
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TimeStamp :-
✦ 00:00 - Intro
✦ 00:20 - Specified Domestic Transaction and its significance
✦ 01:26 - Transfer pricing and shifting of profits
✦ 02:36 - Domestic transfer pricing rules emphasize the importance of arm's length pricing and fair market value.
✦ 03:43 - Section 92BA covers specified domestic transactions and transfer pricing.
✦ 04:52 - Specified Domestic Transaction has a monetary limit of Rs 20 crores.
✦ 05:58 - Specified domestic transactions may not apply if aggregate transactions are under Rs 20 crore
✦ 07:07 - Transfer pricing adjustment made by AO
✦ 08:14 - Overstating business earnings can lead to taxable consequences
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