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of <h1>Rule 10C: Criteria for Choosing the Best Method to Determine Arm's Length Price in Tax Transactions</h1> Rule 10C of the Income Tax Rules, 1962, outlines the criteria for selecting the most appropriate method for determining the arm's length price in international or specified domestic transactions. This method should be best suited to the transaction's facts and circumstances and provide the most reliable measure. Factors considered include the nature and class of the transaction, the associated enterprises and their functions, data availability and reliability, comparability with uncontrolled transactions, potential adjustments for differences, and the reliability of assumptions needed for the method's application. These provisions ensure accurate and fair taxation in cross-border and domestic dealings.
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