Amendment of section 92CC.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay 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 (i) of sub-section (1) of section 9, or specifying the manner in which said income is to be determined, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nto, 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 prescribed, provide for determining the- (a) arm s length price or specify the manner in which the arm s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X