Notification on Arm’s length price under section 92C of Income Tax Rules, 1962 (dated -26.06.2023) – Ministry of Finance
View Pdf– Notification on Arm’s length price under section 92C of Income Tax Rules, 1962 (dated -26.06.2023) – Ministry of Finance.
- The Ministry of Finance vide a notifies that where the variation between the arm’s length price determined under section 92C and the price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed one per cent for wholesale trading and three percent in all other cases for assessment year 2023-24. Please refer to the notification for more details.
