The Income Tax department on 14 February conducted survey operations for over ten hours at the BBC's offices in Delhi, Mumbai and two other linked locations as part of an investigation into alleged tax evasion, officials said.
The survey is being carried out to investigate issues related to international taxation and transfer pricing of BBC subsidiary companies, officials said.
BBC had been served notices in the past but was "defiant and non-compliant" and had significantly diverted its profits, they alleged.
According to I-T rules, transfer pricing "generally refers to prices of transactions between associated enterprises which may take place under conditions differing from those taking place between independent enterprises. It refers to the value attached to transfers of goods, services and technology between related entities''.
It also refers to the value attached to transfers between unrelated parties which are controlled by a common entity.
(PTI)