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 - Notifications - IT - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) INCOME TAX NOTIFICATION No. 30/2013 DATED : 15/04/2013 S.O. 962(E) .....

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..... ne per cent of the latter for wholesale traders and three per cent of the latter in all other cases, the price at which the international transaction or specified domestic transaction has actually bee .....

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