SECTION 92C OF THE INCOME-TAX ACT, 1961 - TRANSFER PRICING - COMPUTATION OF ARM’S LENGTH PRICE - NOTIFIED TOLERABLE LIMIT FOR DETERMINATION OF ALP

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Section 092C
IT
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) INCOME TAX NOTIFICATION No. 30/2013 DATED : 15/04/2013 S.O. 962(E) - In exercise of the powers conferred .....

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..... ers and three per cent of the latter in all other cases, the price at which the international transaction or specified domestic transaction has actually been undertaken shall be deemed to be the arm's .....

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