U/s 92C(2) of IT Act 1961- Computation of arm's length price

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..... )(hereinafter referred to as the 'Act'), 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 of the Act and the price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed one per cent. .....

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