TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Arm's Length Price in Section 92C of Income Tax Act: Methods and Adjustments for 2023-2025</h1> The arm's length price, as defined under Section 92C of the Income Tax Act, refers to the price applied in transactions between unrelated enterprises under uncontrolled conditions. To determine this price, methods such as the Comparable Uncontrolled Price Method, Resale Price Method, Cost Plus Method, Profit Split Method, and Transactional Net Margin Method are used. If multiple prices are determined, the arithmetic mean is used unless the variation exceeds a specified percentage. For assessment years 2023-2024 and 2024-2025, specific tolerances apply. The Assessing Officer can adjust the arm's length price if discrepancies are found, affecting the total income computation.
TaxTMI 
TaxTMI 
