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          <h1>Rule 10A Clarifies Terms for Arm's Length Price in Specified Domestic Transactions Under Income-tax Rules 1962</h1> Rule 10A of the Income-tax Rules, 1962, defines terms used in computing the arm's length price for specified domestic transactions. 'Associated enterprise' refers to entities with the same meaning as in section 92A and includes various persons and units related to transactions under sections 40A, 80A, 80-IA, and 10AA. 'Enterprise' is defined per section 92F and includes units or businesses involved in specified transactions. An 'uncontrolled transaction' is one between non-associated enterprises. 'Property' encompasses goods and intangible property, 'services' include financial services, and 'transaction' covers closely linked transactions.

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