SDT under Section 92BA — threshold:
AAggregate > Rs. 20 crore in PY
BRs. 1 crore
CRs. 5 crore
DNo threshold
Answer & Solution
Correct answer: A. Aggregate > Rs. 20 crore in PY
1. Section 92BA defines SDT for TP.
2. Includes: 40A(2) payments to related parties, inter-unit transfers of profit-linked units.
3. TP applies if aggregate value of SDT in PY > Rs. 20 crore (raised from Rs. 5 crore by FA 2015).
_Source: ICAI BoS CA Final Paper 7, Ch 24 "Transfer Pricing"_
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