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<h1>Arm's length price determinations now have a fixed pre limitation cut off, and assessments must follow those determinations.</h1> Amendment permits the Transfer Pricing Officer to make determinations until sixty days before the expiry of the relevant assessment limitation period when a reference was made before or after the effective date but the order remains outstanding; on receipt of such an order the Assessing Officer must compute the assessee's total income in conformity with the arm's length price as determined by the Transfer Pricing Officer.