cf=j= @)&#.

&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M
s_ lgltut Joj:yftkm{
1.

jt{dfg Gofok|0fflndf cfGtl/s /fhZj ljefusf] k|d'v k|zf;lgs tyf k'g/fj]bgzfvfsf] k|d'v ePsf] cj:yfdf
k|zf;lso k'g/fj]bgtkm{ :jtGq clwsf/L, ljleGg k]zfut bIftf ePsf JolQmx?, l/6fo8{ Gofoflw;x? lgo'Qm x'g]
Joj:yf x'g'kg]{ / pQm clwsf/Lx? cfGtl/s /fhZj ljefusf] dftxtdf geO{ :jtGq /xg'kg]{ u/L Joj:yf ldnfpg'kg]{
.

2.

/fhZj Gofoflws/0fdf xfnsf] Joj:yf cGt/ut Ps hgf Gofoaf6, Pshgf /fhZj tkm{af6 / Pshgf ;/sf/L
n]vf k|zf;gaf6 x'g] u/L # hgf /x]sf]df /fhZj Gofoflws/0fsf] ;zlQms/0f / k|efjsf/Ltfsf] nfuL n]vfsf]
lj1sf] lx;fan] al/i7 rf6{8{ PsfpG6]G6\sf] k|ltlglwTj x'g'kg]{ ul/ Joj:yf ldnfpg'kg]{ .

3.

n]vfkl/Ifx?n] ;DaGwLt b]zsf] n]vfkl/If0fdfg cg';f/ ljlQo ljj/0fx? ;f/e't?kdf ;lx /x] g/x]sf] jf/]df /fo
lbg] / pQm If]q lgodg ug{sf] nfuL g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# cGt/ut btf{ ePsf] :jfoQ ;+:yf g]kfn
rf6{8{ PsfpG6]G6\; ;+:yf eO{;s]sf] cj:yfdf n]vfkl/Ifssf] sfd n]vfkl/If0fdfg cg'?k gePsf] cj:yfdf g]kfn
rf6{8{ PsfpG6]G6\; ;+:yfdf l;kmfl/z u/L ;f]xL P]g adf]lhd dfq b08, ;hfo / sfg'gL sf/jfxL ug]{ Joj:yf
ldnfpg] .

4.

O{ sd;{ tyf cgnfO{g Joj;fonfO{ s/sf] kl/lwdf cfpg tyf ;'rgf k|lalw ;]jf cGt/fi6Lo ?kdf k|bfg ubf{ k]
kn / o:t} k|s[ltsf cGo vftfx?df hDdf ePsf] /sd g]kfn leqfpg ;d:ofx? ePsf] jt{dfg kl/k]Iodf O{ sd;{
tyf cgnfO{g Joj;fosf] n]vf kf/bzL{ u/fpg tyf s/df cfpg] jftfj/0f agfpgsf] nfuL ljb]zL d'b|f lelqbf
d'b|fsf] ckrng gx'g] u/L k] kn / o:tf vftfx? af6 g]kfnsf] s ju{sf] a}+sdf /sdfGt/ x'g ;Sg] Joj:yf ldnfpg]
.

5.

ljk|]if0faf6 cfpg] sltko /sdx?df ;DklQ z'l4s/0f ug]{ k|of]hg klg x'g ;Sg] ePsfn] To;sf] tYof+s /fVg]
Joj:yf ldnfpg'sf ;fy} pQm /sd g]kfndf s/ nfUg] jf gnfUg] ;DaGwdf hfr ug]{ ;+oGq ljsf; u/Lg'kg]{ .

6.

g]kfnsf] ljb]zL nufgL lglt cGt/ut 6\ofS; x]e]g b]zx?af6 cfpg] a}b]lzs nufgLnfO{ cg'udg ug]{ tyf o:tf
nufgL leqfpgsf] nfuL j}1flgs zt{x? nufO{g'kg]{ .

7.

k|zf;lso k'g/fjnf]sgaf6 ul/Psf k|zf;lso k'g/fjnf]s ;DaGwL lg0f{ox? / s/ lgwf{/0f;+u ;/f]sf/ /fVg]
kl/kqx? clgjfo{ ?kdf ljefusf] j]j;fO{6df /flvg'kg]{ s'/f cfos/ lgodfjnLdf pNn]v ul/g'kg]{ / ;f]sf]
sfof{Gjog klg u/fpg] ul/ Joj:yf ldnfpg] .

8.

lgodgsf/L lgsfon] nfu' u/]sf] n]vfkl/If0fsf] Go"gtd kfl/>ldssf] Joj:yf sfof{Gjog u/fpg] .

v_ cfos/ tkm{
1.

bkmf ^& sf] Joj:yf cg';f/ g]kfndf /x]sf] ;DklQsf] kl/efiffn] g]kfnsf] afl;Gbf lgsfodf /x]sf] u}x| afl;Gbf
JolQmsf] lxtnfO{ g;d]6]sf] cj:yfdf g]kfnsf] afl;Gbf lgsfodf /x]sf] u}x| afl;Gbf JolQmsf] lxtnfO{ ;d]6 \g] u/L
;+;f]wg ug'{kg]{ h;sf] sf/0fn] ubf{ k'+hLut nfes/ ;+sngdf pNn]vlgo a[l4 x'g] .

k[i7 g+ 1 hDdf k[i7 6

cf=j= @)&#.&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M
2.

cfos/ 5'6 ePsf ;Dk'0f{ cfox? Tfyf clGtd ?kdf s/ s6\6L eO{ cfPsf cfox?nfO{ klg clgjfo{ ?kdf /]s8{
u/L cfo ljj/0f ;fy k]z ug]{ Joj:yf ldnfpg] tyf cfo ljj/0f sf] 9F+rf ;+zf]wg u/L o:tf] /sd k|lji6L ug]{
Joj:yf ldnfpg] .

3.

xfn;Dd g]kfnsf] cfos/ P]gdf d"No x:tfGt/0f -Transfer Pricing_ ;DaGwL s'g} ljlwx? gePsf] tyf ;Da4
JolQmx?sf] kl/efiff k|i6 gePsf] cj:yfdf cfos/ P]gd} ls6fg ul/ d"No x:tfGt/0f ;DklGw ljlw tyf tl/sfx?
pNn]v ul/g'kg]{ tyf ;Da4 JolQmx?sf] kl/efiff klg cGt/fli6o :t/sf] agfO{g'kg]{ .

4.

bkmf %& df sDkgL a]Rbf x'g] ;DklQ bfloTj d"Nof+sg ljlw gePsf]n] cGof]n ePsf] tyf s/ clws[tHo"x?n] cfkm\g}
lx;fan] to ug]{ u/]sf] kfO{Psf]n] d"Nof+sg ;DaGwL sfo{ljlw pNn]v ul/g'kg]{ .

5.

k'hLut nfes/ lgwf{/0f ubf{ nfut d"No lgsfNgsf] nfuL jf:tljs nfutnfO{ ljlqm ePsf] jif{df d'b|f :kmLtL{ b/sf]
cfwf/df O{G8]S;];gsf] dfWod k|of]u ul/g'kg]{ . ;fy{ ;'lrs[t sDkgLsf] z]o/ ljlqm ul/bf sf/f]af/sf] cfwf/df
g]K;]df sf/f]af/ z"Ns lnO{ cfos/ 5'6 lbg] Joj:yf ldnfpg] .

6.

g]kfndf xfn;Dd s/bftfnfO{ ;+;f]lwt s/ ljj/0f k]z ug]{ df}sf gePsf]df s/ ljj/0f k]z ubf{ slxn]sflx
ul0flto uNtLx? x'g ;Sg] x'gfn] /fhZj k|zf;gn] lglZrt ;do l;df tf]sL s/bftfnfO{ ul0flto uNtLx?, s'g} 5'6
jf k'gjlu{s/0f ug]{ -Error, Omission, Reclassification) h:tf sfo{x? ;+;f]lwt s/ ljj/0f dfkm{t s/bftfnfO{ k]z
ug]{ df}sf lbg'kg]{ .

7.

cGo ;'emfax? cg';'lr ! df pNn]v ul/Psf] 5 .

u_ d"No clea[l4 s/ -d"=c=s/_ tkm{

1.

xfnsf] d"=c=s/ lkmtf{ ;DaGwL Joj:yf cGt/ut d'=c=s/ P]g sf] cg';'rL ! sf] ;d"x @# cGt/ut df]afO{n kmf]g;]6sf]
sRrf kbfy{ jf tof/L ;fdfgdf lt/]sf] d'=c=s/, d'=c=s/ df btf{ ePsf s/bftfnfO{ lalqm u/]sf] k|df0f k]z u/]df
^) k|ltzt lkmtf{ lbO{g] Aoj:yf /x]sf]df k}7f/Lstf{sf] xsdf of] ;'lawf Tolt ;fGble{s gePsf]n] s6f}lt ug{ ;lsg]
.

2.

d"=c=s/ P]g sf] bkmf *-#_ adf]lhd Joj:yf k|i6 geO{ ejg tyf :6\Srr/ lgdf{0f ubf{ ltg'kg]{ d'=c=s/ ;fdfg
vl/b sf] cj:yfdf tyf ejg tof/ x'g] b'j} cj:yfdf nfUg ;lsg] b]lvPsf]n] d"=c=s/ P]g sf] bkmf *-#_ adf]lhd
ejg tyf :6\Srt/ lgdf{0f ubf{ ltg'kg]{ d'=c=s/ ;fdfg vl/b sf] cj:yfdf jf ejg ;DkGg x'g] aif{ dWo] s'g} Ps
cj:yfdf dfq nfUg] ul/ :ki6Ls/0f P]gsf] bkmfdf /fVg'kg]{ .

3.

d"=c=s/ sf] l;4fGt cg';f/ P]gdf btf{ ePsf] JolQmn] j:t' tyf ;]jf vl/b ubf{ lt/]sf] d"=c=s/ s6\6L ug{
kfpg'kg]{df d"=c=s/ P]gsf] s/s6\6L bfla ug]{ bkmf cGt/ut bkmf *-#_ 5'6\g uPsf]n] ;f] bkmfnfO{ ;d]t ;dfj]z u/L
;+zf]wg ug'{kg]{ .

3_ lzIff ;]jf s/ tkm{

1.

xfn egf{ z'Ns / dfl;s lzIf0f z'Nsdf dfq lzIff ;]jf z'Ns nfUg] ePsf]df lzIf0f ;+:yfn] egf{ z'Ns / dfl;s
lzIf0f z'NsnfO{ sd u/L cGo z"NsnfO{ a9fpg] ;+efjgf /x]sfn] o:tf] Joj:yfnfO{{ ;Daf]wg ug'{kg]{ .
k[i7 g+ 2 hDdf k[i7 6

cf=j= @)&#.&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M

k[i7 g+ 3 hDdf k[i7 6

cf=j= @)&#.&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M
cg';'rL ! M
cfos/tkm{sf yk ;'emfax? M
1.

xfnsf]] Joj:yf cGt/ut s/ lgwf{/0f eO{ k|zf;lso k'g/fjnf]sg ubf{ s/bftfn] ljjfbf:kb /sdsf] Ps ltxfO{
/sd hDdf ul/g'kg]{ / /fhZj Gofoflws/0fdf hfbf ljjfbf:kb /sdsf] krf; k|ltzt hDdf ug'{kg]{ Joj:yf /x]sf]
/ pQm /sd a}+s hdfgtaf6 lbg g;Sg] Joj:yf /x]sf]df s/bftfn] k|zf;lso k'g/fjnf]sg ubf{ / /fhZj
Gofoflws/0fdf hfbf /sd hDdf ug'{kg]{ w/f}l6 /sdsf] Joj:yf nfO{{ nlrnf] agfpg'kg]{ / pQm w/f}l6 a}s hdfgt
dfkm{t hDdf ug{ ;lsg] Joj:yf ldnfpg] .

2.

xfn sfod ! k|ltztdfq cfos/ nfUg] l;df k|fs[lts JolQmsf] xsdf ? @%),))) / bDklQsf] xsdf ? #,)),)))
/x]sf] df ;do ;fk]If d"Noj[l4 nfO{ Wofgdf /fvL l;df a[l4 ul/g'kg]{ .

3.

d]l8sn ljnsf] ;'ljwf jfkt al9df ? &%) dfq s/ ldnfg ug]{ Joj:yf /x]sf]df d]l8sn ljnx?df cfd g]kfnLx?sf]
vr{ a9\b} uO{/x]sf] x'gfn] pQm l;dfnfO{ ;do ;fk]If a9fpg'kg]{ .

4.

bkmf @ -sg !_ df ;dfof]lht s/of]Uo cfosf] kl/efiff cfos/ lgb]{lzsfsf] AofVof cg'?k x'g] u/L kl/efiffdf
;+;f]wg ug'{kg]{

5.

bkmf !) -5_ cGt/ut 5'6 kfpg] ;+:yfnfO{ lbOg] 5'6cGtu{t g]kfn /fi6 a}+s tyf lwtf]kq af]8{sf] cfDbfgLdf s/
5'6 x'g] s/ qmd ldnfOPsf]df g]kfn /fi6 a}+s tyf lwtf]kq af]8{ 5'6 kfpg] ;+:yfsf] kl/efiffdf gkg]{ gePsf]n]
5'} qmd ldnfpg'kg]{ .

6.

bkmf @ b -@_ cGt/ut u}x| Joj;flos s/of]Uo ;DklQsf] kl/efiffn] hUufsf] xsdf hUufsf] :jfldTj cjlwnfO{
consider u/]sf] 5}g, t/ klg hUufsf] lg;u{df bkmf (% s df s/ nufp+bf :jfldTj cjlwsf] cfwf/ lng'
af~5gLo gb]lvPsf]n] Ps?ktf x'g] u/L ldnfpg'kg]{ .

7.

bkmf !! -#_ -u_ cGt/ut Ps ca{eGbf al9 k"Flh nufgLdf :yfkgf x'g] / kf+r ;oeGbf al9nfO{ jif{el/ g} k|ToIf
/f]huf/L lbg] ljz]if pBf]unfO{ lbOg] ;'ljwf nfu" x'g] u/L Joj:yf ul/Psf]df P]gdf k"+lh nufgLsf] kl/efiff gePsf]n]
AofVofdf ;d:of cfO{ Compliance Cost a9\g hfg] ePsf]n] k"+lh nufgLnfO{ kl/eflift ug'{kg]{ tyf kfr ;oeGbf al9
u}x| g]kfnL gful/snfO{ /f]huf/L k|bfg ubf{ klg of] bkmf cfslif{t x'g] ePsfn] lawflosL dg;focg';f/ cfjZos
;+;f]wg x'g'kg]{ .

8.

bkmf !! -#s_ cGt/ut ljz]if pBf]u, ko{6g tyf s[lif pBf]un] af]g; z]o/ hf/L u/L Ifdtf a[l4 u/]df nfUg] nfefz+
5'6 x'g] Joj:yfnfO{ P]gdf qmd ldnfpFbf P]gsf] bkmf !! -#s_ -_ df ;dfj]z ul/Psf] / P]gsf] ;f] bkmf ljz]if
cfly{s If]qdf cjl:yt pBf]unfO{ dfq cfslif{t x'g] x'Fbf lawflosL dg;focg';f/ cfjZos ;+;f]wg x'g'kg]{ .

9.

bkmf $$ cGt/ut k|fs[lts JolQmsf] d[To'kZrftsf] x:tfGt/0fdf x:tfGtl/s ;DklQsf] Ogsld+S; :ki6 eP klg
bfloTjsf] cfp6uf]O+U;sf] Joj:yf gePsf]n]
s_ x:tfGt/0f ug]{ JolQmsf] cfp6uf]O+U;sf] Joj:yf /
v_ x:tfGt/0f u/L lng] JolQmsf] Ogsld+U;sf] Joj:yf x'g] u/L P]gsf] bkmf $$ df Joj:yf x'g'kg]{
k[i7 g+ 4 hDdf k[i7 6

cf=j= @)&#.&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M
10. bkmf

() -$s_ adf]lhd xfnsf] k|fawfgcg';f/ P]gsf] bkmf $ -$s_ cfslif{t x'g] JolQmn] u/]sf] cu|Ld s/sl /sd
kf}if tyf ciff9df /fh:jdf bflvnf ug]{ k|fawfg /x]sf]df Jojxfl/s ?kdf kf}ifsf] cu|Ld s/sl /sd kf}if dlxgf
tyf ciff9sf] cu|Ld s/sl /sd ciff9 dlxgfdf a'emfpg Jojxfl/s gx'g] / s/sf] k|fawfgnfO{ Jojxf/df nfu"
ubf{ ;fpgb]lv d+l;/sf] kf}if tyf kf}ifb]lv h]7sf] ciff9 dlxgfdf bflvnf u/]df ciff9sf] /sd csf]{ cfo jif{sf]
kf}ifdf dfq bflvnf x'g] cj:yf cfpg] ePsf] / s/ a'emfpg] Dofb ckjfbafx]s c;f]h d;fGtdf g} ePsf]n] ciff9
dlxgfdf ul/Psf] cu|Ld s/slsf] bflvnf cfoljj/0f;+u} ug]{ u/L cfjZos ;+;f]wg x'g'kg]{ .

11.

P]gsf] bkmf %$s n] ;fem]bf/L kmd{af6 ePsf] ljt/0fdf clGtd ?kdf s/slsf] ljlwn] s/ nufpg] Joj:yf u/]sf]
eP klg bkmf (@ -s_ df afl;Gbf sDkgLn] e'QmfgL u/]sf] nfefz+dfq clGtd s/sl x'g] e'QmfgL agfOPsfn] bkmf
%$ sf] cfzo adf]lhd bkmf (@ df ;+;f]wg ug'{kg]{ .

12.

cg'z"lr ! sf] bkmf ! -!&_ cGt/ut sf/f]af/sf] cfwf/df s/ ltg]{ afl;Gbf k|fs[lts JolQmn] ?= @) nfv;Ddsf]
cfo eP clwstd ?= %,))) s/ lt/] k'Ug]df ?= @) nfveGbf ! ?k}Fof al9 cfo ePdf Go'gtd )=% k|ltztsf b/n]
?= !),))) s/ ltg'{kg]{ Joj:yf ePsf]n] ! ?k}Fofdfq cfo ylk+bf s/sf] ef/ ?= %,))) n] a[l4 x'g] ePsfn] o:tf]
c;dfg s/ Jojxf/nfO{ ;Daf]wg ug'{kg]{ .

13.

jt{dfg cjZyfdf s/ clws[tx?nfO{ cltl/Qm s/ lgwf{/0fsf] cfwf/df k|f]T;fxg eQf lbg] ul/Psf]df cltl/Qm
s/ lgwf{/0f s/bftfn] :jLsf/ gu/]sf] cj:yfdf o:tf] s/ /sdsf] clGtd 6'+uf] nfu]kl5dfq e'QmfgL ul/g] Joj:yf
ldnfpg] .

14. xfn

s/ lkmtf{ lng] k|lqmof cToGt hl6n /x]sf] h;df clgjfo{ s/ kl/If0f ul/g'kg]{, cfjZos ah]6sf] cefj x'g]
u/]sf] / lkmtf{ lbg l9nfO{ ug]{ ul/Psf]df s/bftfn] lt/]sf] s/ al9 ePsf] cj:yfdf s/ lkmtf{ k|lqmof ;/n
agfO{{g'kg]{ / ;f] sf] nfO{ 5'6\6} ah]6 lgsf;f klg ul/g'kg]{ / l9nf ePsf] cj:yfdf tf]lsPsf] Jofh ;d]t lbnfO{g]
Joj:yf ldnfOg'kg]{ .

15.

bkmf -s _ cGt/ut jfl;Gbf JolQm sf] kl/efiffdf jfl;Gbf JolQm eGgfn] s'g} cfo jif{sf] ;DaGwdf b]xfosf
JolQm ;Demg' k5{ M
k|fs[lts JolQmsf] ;DaGwdf,
-s_ ;fdfGo a;f]af;sf] :yfg g]kfndf /x]sf],
o:tf] cj:yfdf ;fdfGo a;f]af;sf] :yfgsf] af/]df k|i6 kfg]{

16.

xfn g]kfndf sl/a #) d]3fjf6 eGbf al9sf] hnljB't df shf{ lbgsf] nfuL :jb]zL a}+sx? c;Ifd /xg] u/]sf] /
ljb]zL a}+saf6 C0f lnbf ljb]zL a}+snfO{ ltg]{ Aofhvr{df !% k|ltzt s/s6\6L ug'{kg]{ cj:yf /x]sf]n] g]kfndf
ljBdfg r/d nf]8;]l8+u af6 d'lQm kfpgsf] nfuL pQm Joj:yf s]lx aif{sf] nfuL v's'nf] agfpg ;'emfa lbO{G5 .

17.

bkmf @ -em_ df cfo jif{ eGgfn] s'g} ;fnsf] >fj0f Ps ut] b]lv csf]{ ;fnsf] cfiff9 d;fGt;Ddsf] sf] Joj:yf

ePsf]n] cfly{s aif{sf] lardf :yfkgf ePsf] pBf]u / cfyL{s aif{sf] lardf aGb ePsf] pBf]unfO{ klg ;d]6\g] u/L
P]gd} kl/efiff ug'{kg]{ .

k[i7 g+ 5 hDdf k[i7 6

cf=j= @)&#.&$ nfuL] cfufdL ah]6df cfos/ tyf d"=c=s/ P]g df ug'{kg]{ ;+;f]wgsf] nfuL df= cy{dGqL ;dIf
k|:t't ;Nnfx ;'emfax? M
18. cfos/

P]gsf] cg';'lr ! sf] bkmf ! sf] pkbkmf ! df lgj[lte/0f jfktsf] cfodf ! k|ltzt s/ gnfUg] Joj:yf
ePsf]df lgj[ltj/0fsf] cfo u0fgf ubf{ ;f]lx bkmf sf] pkbkmf ( df lbPsf] ;'ljwf 36fO{;s]kl5 jf 36fpg'k'j{
ug'{kg]{ Joj:yf :ki6 kfg'kg]{ .

19. bkmf

!@v n] g]kfn ;/sf/sf] k'glg{df{0f sf]if tyf k|wfgdGqL b}ljk|sf]k p4f/ sf]ifdf ul/Psf] of]ubfgnfO{ s/of]Uo
cfo u0fgf ubf{ 36fpg kfpg] Joj:yf u/]sf] eP klg P]gsf] bkmf % n] s/of]Uo cfosf] kl/efiff ubf{ lgwf{/0fof]Uo
cfosf] s"n hDdf /sdaf6 bkmf ^#, !@, !@s adf]lhdsf] /sddfq 36fpg] kfpg] Joj:yf u/]sf]n] bkmf !@v
adf]lhdsf] /sd;d]t 36fpg kfpg] u/L cfjZos ;+;f]wg ug'{ kg]{ / cf=j= @)&!.&@ df s/bftfn] o:tf] sf]ifdf
ul/Psf] of]ubfgnfO{ s/of]Uo cfo u0fgf ubf{ 36fpg kfpg] u/L Joj:yf ug'{kg]{ .

20. cfos/

P]gsf] bkmf -s _ cGt/ut jfl;Gbf JolQm sf] kl/efiffdf jfl;Gbf JolQm eGgfn] s'g} cfo jif{sf]
;DaGwdf sDkgLsf] ;DjGwdf To:tf] sDkgL h'g,
g]kfnsf] sfg"g cGtu{t ;+:yflkt ePsf], jf
s'g} cfo jif{df g]kfndf ;f] sDkgLsf] Joj:yfkg k|efjsf/L /x]sf] df
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