cbdt unstruction. Transfer Pricing : CBDT's Instruction No. 3/2003 is binding on the AO. Consequently, the ALP of international transactions where the quantum is less than Rs. 5 crore has to be determined by the AO and cannot be referred to the TPO.

INSTRUCTION NO 4/2014, Dated April 7, 2014 CBDT has issued the Central Action Plan for the First Quarter of Financial Year 2014-15 wherein all assessing officer Get year-wise & section-wise updates on CBDT (Central Board of Direct Taxes) Circulars & Notifications. Only five documents can be opened in tabs. If you continue, tabs opened first shall be closed. Instruction No. 5/2013 . Dated 8.07.2013 1. The CBDT issues instructions with respect to processing of Income-tax returns and giving credit for TDS thereon in the case of TDS mismatch. CBDT vide Instruction No. 5/2016 dt 14th July 2016 has directed that Revenue Potential Cases may be subjected to Complete Scrutiny even though the same have been selected for Limited Scrutiny under CASS 2015/2016 after following certain procedure. (i) No speaking order has been passed by the Assessing Officer while making a reference to the TPO, which is a requirement as per the Instruction No.3/2016 dated 10th March, 2016, issued by the CBDT.Before making a reference to the TPO, the assessee is required to be given an opportunity to show cause why the reference may not be made to the TPO and thereafter a speaking order is required to Appropriate use of Country by Country Reports CBDT has issued Instruction No. 2/2018 dated 27th June, 2018 on the use of CbC Reports by the Transfer Pricing Officer (TPO) during the TP audits. The purposes for which the reports shall be used and when their use shall be considered as inappropriate. CBDT's Instruction No. 5/2013, dated 08.07.2013 ICAI- Scholarships for CA Students ICAI Anouncement - Abstain from sharing of Firm details intended for comparison of Firms The Central Board of Direct Taxes (CBDT), the apex administrative