Notification Detail :
F No. 500113912012.
Government of lndia
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(Foreign Tax and Tax Research-l Division)
New Delhi, the 26ftday of March, 2013
Circular No. 02 /2013
Sub: Gircular on application of profit split method
It has beel blought to the notice of CBDT that clarification is needed for selection of profit splitmethod (PSM) as most appropriate method. The issue has been examined in CBDT. lt'ishereby clarified that while selecting PSM as the most appropriate method, the following pointsmay be kept in mind:
CLICK HERE FOR CIRCULAR
|