Many small advertisers start with a sole proprietorship avoid the costs of forming a corporation or LLC. This can be a wise decision as statistics show that many small businesses throw money away for the first several years. 3 A 3. All individuals devote transfer pricing tax @ 15.00 % of revenue over first Rs. 4,00,000/-. No slabs, no deductions, no exemptions, no incentives and no allowances.No distinction in dynamics and income source. ...