Insertion of new section 92CB

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ome-tax Act, the following section shall be inserted, namely:— Power of Board to make safe harbour rules. '92CB. (1) The determination of arm's length price under section 92C or section 92CA sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X