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Amendment of section 92CC.

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..... ment 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 (i) of sub-section (1) of section 9, or specifying the manner in which said income is to be determined, as is reasonably attributable to the operati .....

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..... 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 prescribed, provide for determining the- (a) arm's length price or specify the manner in which the arm's length price shall be determined in relation .....

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..... 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 relation to an international transaction to be entered into by that person; (b) income referred to in clause (i) of sub-section (1) of section 9, or spec .....

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..... 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, shall be determined in accordance with the advance pricing agreement so entered. It is also proposed to substitute sub-section (9A) of the said sec .....

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