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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 - 57/2016 - Dated:- 14-7-2016 - MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 57/2016 New Delhi, the 14th July, 2016 [INCOME TAX] S. O. 2425(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), read with proviso to sub-rule (7) of rule 10CA of the Income-tax Rules, 1962, the Cen .....

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