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Transfer pricing - Computation of Arm's length price - Notified percentage under third proviso to section 92C

Transfer pricing - Computation of Arm s length price - Notified percentage under third proviso to section 92C - Income Tax - 86/2015 - Dated:- 29-10-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 86/2015 New D .....

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the Central Government hereby notifies that where the variation between the arm s length price determined under section 92C and the price of which the international transaction or specified domestic transaction has actually been undertaken does not e .....

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