With the introduction of the draft Income‑tax Act, 2025, India’s Transfer Pricing reporting framework is undergoing a significant shift. The proposed Form 48 represents a move away from the narrative‑driven design of Form 3CEB and toward a more structured, data‑rich compliance architecture. For tax professionals, the change is not merely a redesign of the form—it…
The post FORM 48 VS. FORM 3CEB: A COMPREHENSIVE ANALYSIS OF INDIA’S NEW TRANSFER PRICING REPORTING FRAMEWORK appeared first on The Tax Talk.
