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U/s 92C(2) of IT Act 1961- Computation of arm's length price - 83/2020 - Income Tax


..... MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 83/2020 New Delhi, the 19th October, 2020 [INCOME-TAX] S.O. 3660 (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 - 83/2020 - Income Tax

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