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<h1>Transfer pricing reference deadlines revised: assessment orders must be made one month before the limitation month, effective April 2026.</h1> The amendment substitutes sub section (7) of section 166 to require that, where a reference to the Transfer Pricing Officer is made under sub section (1), an order under sub section (6) must be made at any time before one month prior to the month in which the limitation period for assessment, reassessment, recomputation or fresh assessment expires; illustrative deadlines: expiry 31 March order by 31 January; expiry 31 December order by 31 October. The change supersedes the prior sixty day rule and takes effect from 1 April 2026 for tax year 2026 27 onward.
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