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U/s 92C(2) of IT Act 1961- Computation of arm's length price - 64/2019 - Income Tax

Extract

..... MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 64/2019 New Delhi, the 13th September, 2019 (Income-tax) S.O. 3272(E).-In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the ‘said Act’), read with proviso to sub-rule (7) of rule 10CA of the Income-tax Rules, 1962, the Central Government hereby notifies that where the variation between the arm’s length price d .....

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U/s 92C(2) of IT Act 1961- Computation of arm s length price - 64/2019 - Income Tax

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