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

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..... by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961) 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 determined under section 92C and the price of which the international transaction or specified domestic transaction has ac .....

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