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of <h1>Income-tax Act Section 92CC amended to include subsection 9A, clarifying arm's length pricing for international transactions.</h1> Section 92CC of the Income-tax Act is amended to include a new subsection (9A), effective from October 1, 2014. This subsection allows for agreements to determine the arm's length price for international transactions. These agreements can specify the method for determining this price for transactions occurring up to four years prior to the first of the previous years mentioned in subsection (4). The determination of the arm's length price must adhere to the conditions, procedures, and manner prescribed by the agreement.
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