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of <h1>Income-tax Rules Amended: New Rule 10AB Introduces Method for Determining Arm's Length Price in International Transactions</h1> The Income-tax (Sixth Amendment) Rules, 2012, effective from April 1, 2012, introduce a new rule, 10AB, to the Income-tax Rules, 1962. This rule provides an additional method for determining the arm's length price for international transactions under section 92C(1)(f) of the Income-tax Act, 1961. The method considers the price charged or paid in similar uncontrolled transactions between non-associated enterprises under comparable circumstances. Additionally, rule 10B is amended to include this new method as clause (f). These amendments apply to the assessment year 2012-13 and subsequent years.
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