Streamlined Transfer Pricing: Key Updates and Legal Insights

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This presentation explores significant changes in the Income-tax Act, focusing on recodification, structural updates like section renumbering and the introduction of the Tax Year, and clarifications in key transfer pricing methods. Amendments under the Finance Act 2026, such as Safe Harbour adjustments and the inclusion of the Data Center category, highlight efforts to reduce litigation, foster digital growth, and ensure predictable tax outcomes.