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of <h1>Rule 10CA: Calculate Arm's Length Price Using Weighted Averages, Establish Range Between 35th-65th Percentiles for Compliance.</h1> Rule 10CA of the Income Tax Rules, 1962, outlines the method for computing the arm's length price in international or specified domestic transactions where multiple prices are determined. It requires constructing a dataset of prices in ascending order and determining the arm's length price using weighted averages for comparable uncontrolled transactions over multiple years. If the dataset has six or more entries, an arm's length range is established between the 35th and 65th percentiles. Transactions within this range are deemed at arm's length, while those outside use the median price for adjustments.
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