Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

Amendment of section 92CC.

..... wing sub-sections shall be substituted, namely:- (1) The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the- (a) arm s length price or specifying the manner in which the arm s length price is to be determined, in relation to an international transaction to be entered into by that person; (b) income referred to in clause .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... to in clause (b) of sub-section (1), in respect of which the advance pricing agreement has been entered into, shall be determined in accordance with the advance pricing agreement so entered. ; (b) for sub-section (9A), the following sub-section shall be substituted, namely:- (9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribe .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 92CC of the Income-tax Act relating to advance pricing agreement. It is proposed to substitute sub-section (1) of the said section so as to provide that the Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the- (a) arm's length price or specifying the manner in which arm's length price is to be determined, in relat .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... also proposed to substitute sub-section (3) of the said section so as to provide that notwithstanding anything contained in section 92C or section 92CA or such methods provided by rules made under this Act, the arm's length price of any international transaction or the income referred to in clause (b) of sub-section (1), in respect of which the advance pricing agreement has been entered into, .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||