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Union Budget 2020 – Key Transfer Pricing amendments

February 13, 2020[2020] 114 230 (Article)
The Union Budget 2020 was presented in a backdrop of a slowing down of the Indian economy, with estimated GDP growth for 2019-20 being at an all-time 11 year low of 5%. The Honorable Finance Minister introduced the Finance Bill, 2020 (‘Bill’) with the underlying theme of stimulating growth, simplifying tax structures, easing of compliances and reduction in litigation.
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