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of <h1>New Rules for Calculating Arm's Length Price in International Transactions Under Income-tax (16th Amendment) Rules, 2015</h1> The Income-tax (16th Amendment) Rules, 2015, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962, particularly concerning the determination of the arm's length price for international and specified domestic transactions. Key changes include the introduction of new rules for computing arm's length prices using datasets and percentile ranges, with provisions for using current or preceding year data. The amendments specify methods for calculating weighted averages and determining price ranges, ensuring transactions fall within an acceptable range. These rules apply to transactions from April 1, 2014, onwards, and aim to enhance comparability analysis in tax assessments.
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