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    <description>Time limits for eligibility under clause (iv) of sub-section (4) are extended to 31 March 2013. The Explanation to sub-section (8) is redefined so that market value includes the arm&#039;s length price where the transfer is a specified domestic transaction under transfer pricing rules. A proviso to sub-section (10) requires that profits from any specified domestic transaction be determined with regard to arm&#039;s length price for computing the deduction.</description>
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