Range concept for arm's length price: median used where transfer price falls outside prescribed percentile range. The draft rules propose computing Arm's Length Price using a range concept limited to TNMM, RPM and CPM: select at least nine comparables matched on FAR, use three years' data with weighted averages of the chosen profit level indicator by aggregating numerator and denominator, and treat the 40th-60th percentile as the range. If the tested party's transfer price lies outside that range, the median of the range is taken as ALP; if within the range, no adjustment is made. Multiple-year data is mandatory for these methods, with limited two-year exceptions and use of current-year data permitted at audit.